Trust Enterprise Act Article 34
A trust enterprise shall post a reserve fund to secure its indemnity obligations, benefit restitution or other obligations to trustors and beneficiaries resulting from its breach of fiduciary duties.The required amount of such a reserve fund shall be as prescribed and promulgated by the Competent Authority; it shall not exceed the paid-in capital of the trust enterprise or the institution conducting a trust business concurrently.The reserve fund described in paragraph 1 shall be deposited with the Central Bank of the Republic of China (Taiwan) in cash or government bonds within one (1) month after obtaining the license.A trustor or beneficiary shall have a priority right against the reserve fund described in paragraph 1.
中文原文 信託業法第34條
信託業為擔保其因違反受託人義務而對委託人或受益人所負之損害賠償、利益返還或其他責任，應提存賠償準備金。
前項賠償準備金之額度，由主管機關就信託業實收資本額或兼營信託業務之機構實收資本額之範圍內，分別訂定並公告之。
第一項賠償準備金，應於取得營業執照後一個月內以現金或政府債券繳存中央銀行。
委託人或受益人就第一項賠償準備金，有優先受償之權。
前項賠償準備金之額度，由主管機關就信託業實收資本額或兼營信託業務之機構實收資本額之範圍內，分別訂定並公告之。
第一項賠償準備金，應於取得營業執照後一個月內以現金或政府債券繳存中央銀行。
委託人或受益人就第一項賠償準備金，有優先受償之權。