Trust Enterprise Act Article 29

To raise Collective Trust Funds, [a trust enterprise] shall file an offering plan with the Competent Authority for approval. Such an offering plan shall include the scope and ratio of investment of the funds, the offering method, transfer of rights, asset management, calculation of net asset value, the distribution of the gains, the prohibition on activities of, and liabilities of, a trust enterprise and other necessary matters. A trust enterprise may not raise "Collective Trust Funds" unless approved to do so by the Competent Authority.A Trust Enterprise shall manage "Collective Trust Funds" in accordance with the offering plan approved by the Competent Authority.Regulations Governing the Management of Collective Trust Funds shall be as prescribed by the Competent Authority after consultation with the Central Bank of China.
中文原文 信託業法第29條
共同信託基金之募集,應先擬具發行計畫,載明該基金之投資標的及比率、募集方式、權利轉讓、資產管理、淨值計算、權益分派、信託業之禁止行為與責任及其他必要事項,報經主管機關核准。
信託業非經主管機關核准,不得募集共同信託基金。
信託業應依主管機關核定之發行計畫,經營共同信託基金業務。
共同信託基金管理辦法,由主管機關洽商中央銀行定之。

English translation for reference only; the Chinese text prevails. Not legal advice.