Trust Enterprise Act Article 26
A trust enterprise shall not use trust property to process businesses of extending credit provided in Article 5-2 of the Banking Act of the Republic of China.A trust enterprise shall not use trust property to borrow money. This rule does not apply to a land trust, when the purpose of the borrowing is to develop the land, and all the beneficiaries have consented to such borrowing or a beneficiaries’ meeting has passed a resolution to borrow money.The resolution of a beneficiaries’ meeting can only be executed if the number of beneficiaries, two-thirds (2/3) or above of the total number of beneficial rights, attend the meeting and one-half (1/2) of the voting rights of the beneficiaries attending the meeting consents to such a resolution.
中文原文 信託業法第26條
信託業不得以信託財產辦理銀行法第五條之二所定授信業務項目。
信託業不得以信託財產借入款項。
但以開發為目的之土地信託，依信託契約之約定、經全體受益人同意或受益人會議決議者，不在此限。
前項受益人會議之決議，應經受益權總數三分之二以上之受益人出席，並經出席表決權數二分之一以上同意行之。
信託業不得以信託財產借入款項。
但以開發為目的之土地信託，依信託契約之約定、經全體受益人同意或受益人會議決議者，不在此限。
前項受益人會議之決議，應經受益權總數三分之二以上之受益人出席，並經出席表決權數二分之一以上同意行之。