Trust Enterprise Act Article 22
A trust enterprise shall handle trust activities with the care of a good administrator and also undertake the duty of loyalty.The Trust Association of the Republic of China shall draft regulations on obligations and related acts of trust enterprises mentioned in the preceding paragraph and submit them to the Competent Authority for approval.A trust enterprise shall periodically publicly announce the property entrusted by political parties and other political organizations and the acquisition and distribution of gains therefrom. Regulations governing such announcements shall be as prescribed by the Competent Authority.
中文原文 信託業法第22條
信託業處理信託事務，應以善良管理人之注意為之，並負忠實義務。
前項信託業應負之義務及相關行為規範，由信託業商業同業公會擬訂，報請主管機關核定。
政黨或其他政治團體交付信託之財產及其信託利益之取得與分配，信託業者應定期公告；其公告事項及公告方式等事項之辦法，由主管機關定之。
前項信託業應負之義務及相關行為規範，由信託業商業同業公會擬訂，報請主管機關核定。
政黨或其他政治團體交付信託之財產及其信託利益之取得與分配，信託業者應定期公告；其公告事項及公告方式等事項之辦法，由主管機關定之。