Regulations Governing the Management of Collective Trust Funds Article 9
The collective trust fund agreement shall be made in writing, and shall contain the following items in addition to those set out in Paragraph 1, Article 19 of the Act:1. Name, type, denomination currency, risk level of the fund, and risk tolerance categories of investors who will find the fund's risk level acceptable.2. Where the fund has specific investment targets, the specifics of the targets and valuation standards for the targets.3. Rights of the beneficiaries, fees and taxes to be assumed by beneficiaries, and calculation methods therefor.4. Basic policies for, scope of, and restrictions on fund utilization and management.5. Risk disclosure statement by the trustee stating that it does not guarantee the principal or the rate of return of the fund.6. Procedure for handling change of trustee.7. Procedures regarding the resignation or discharge of trustee, and the appointment of a new trustee.8. The method by which trust supervisors are appointed, and their remuneration.9. Matters to which the beneficiaries consent regarding the exercise of rights by trust supervisors and beneficiaries' meeting.10. Rules of conduct for beneficiaries' meeting.11. Applicable language, governing laws, court of jurisdiction, and supervision by the competent authority.12. Methods for service of notices and public announcements.The Trust Association shall draw up a standard form contract for collective trust agreement, and submit it to the competent authority for approval.When a trust enterprises adopts or modifies the collective trust fund agreement, the extent of protection of rights and interests of beneficiaries provided in the agreement shall not be less than that under the standard form contract for collective trust fund approved by the competent authority.
中文原文 共同信託基金管理辦法第9條
共同信託基金契約應以書面為之，除本法第十九條第一項規定外，並應記載下列事項：
一、基金之名稱、種類、計價幣別、風險等級，及足以承擔該基金風險之投資人風險承受等級。
二、有特定運用標的者，該標的之內容及評價標準。
三、受益人之權利、應負擔費用、租稅項目及計算方式等事項。
四、運用管理之基本方針、範圍及限制。
五、受託人不擔保本金及收益率之風險告知。
六、受託人變更時之處理程序。
七、受託人辭任、解任及選任新受託人之程序。
八、信託監察人之選任方式及報酬。
九、受益人同意信託監察人或受益人會議行使權利之事項。
十、受益人會議規則。
十一、適用文字、準據法律、管轄法院及主管機關之監督。
十二、有關通知之送達及公告方式。
同業公會應訂定共同信託基金定型化契約範本，報請主管機關核定。
共同信託基金契約之訂定及修改，信託業對於受益人權益保障之程度，不得低於主管機關所核定之共同信託基金定型化契約範本。
一、基金之名稱、種類、計價幣別、風險等級，及足以承擔該基金風險之投資人風險承受等級。
二、有特定運用標的者，該標的之內容及評價標準。
三、受益人之權利、應負擔費用、租稅項目及計算方式等事項。
四、運用管理之基本方針、範圍及限制。
五、受託人不擔保本金及收益率之風險告知。
六、受託人變更時之處理程序。
七、受託人辭任、解任及選任新受託人之程序。
八、信託監察人之選任方式及報酬。
九、受益人同意信託監察人或受益人會議行使權利之事項。
十、受益人會議規則。
十一、適用文字、準據法律、管轄法院及主管機關之監督。
十二、有關通知之送達及公告方式。
同業公會應訂定共同信託基金定型化契約範本，報請主管機關核定。
共同信託基金契約之訂定及修改，信託業對於受益人權益保障之程度，不得低於主管機關所核定之共同信託基金定型化契約範本。