Trust Enterprise Act Article 40
The scope of use of the own assets of a trust enterprise other than a bank conducting a trust business shall be limited to:1. Purchase of self-use real estate and facilities and operating expenses;2. Investment in government bonds, money market instruments, corporate bonds, financial bonds and securities listed on a stock exchange or in the over-the-counter market and beneficial certificates;3. Bank deposits; and4. Other uses approved by the Competent Authority.The aggregate amount of purchases of self-use real estate shall not exceed the net worth of the trust enterprise.The aggregate amount of investments in corporate bonds, securities listed on a stock exchange or in over-the-counter market and beneficial certificates under paragraph 1, subparagraph 2, shall not exceed thirty percent (30%) of the net worth of the trust enterprise; the aggregate amount of investments in corporate bonds and securities issued by a single company or beneficial certificates of a single fund shall not exceed five percent (5%) of the net worth of the trust enterprise or the paid-in capital of the issuing company or five percent (5%) of the total outstanding amount of beneficial certificates, as applicable.
中文原文 信託業法第40條
信託業自有財產之運用範圍，除兼營信託業務之銀行外，以下列各款為限：
一、購買自用不動產、設備及充作營業支出。
二、投資公債、短期票券、公司債、金融債券、上市及上櫃股票、受益憑證。
三、銀行存款。
四、其他經主管機關核准之事項。
前項第一款自用不動產之購買總額，不得超過該信託業淨值。
第一項第二款公司債、上市及上櫃股票、受益憑證之投資總額不得超過該信託業淨值百分之三十；其投資每一公司之公司債及股票總額、或每一基金受益憑證總額，不得超過該信託業淨值百分之五及該公司債與股票發行公司實收資本額百分之五，或該受益憑證發行總額百分之五。
一、購買自用不動產、設備及充作營業支出。
二、投資公債、短期票券、公司債、金融債券、上市及上櫃股票、受益憑證。
三、銀行存款。
四、其他經主管機關核准之事項。
前項第一款自用不動產之購買總額，不得超過該信託業淨值。
第一項第二款公司債、上市及上櫃股票、受益憑證之投資總額不得超過該信託業淨值百分之三十；其投資每一公司之公司債及股票總額、或每一基金受益憑證總額，不得超過該信託業淨值百分之五及該公司債與股票發行公司實收資本額百分之五，或該受益憑證發行總額百分之五。