Trust Enterprise Act Article 41
If any of the following occurs, a trust enterprise shall, within two business days after the date next following the date of the occurrence, report the same to the Competent Authority and make an announcement in a newspaper in circulation in its place of business or otherwise in accordance with the instructions of the Competent Authority:1. Any dishonor of bills due to insufficient funds, rejection [by others] to enter transactions with or loss of creditworthiness of the Trust Enterprise;2. Any litigation, suit or proceeding before any court or administrative agency or any order, writ, injunction, judgment or decree of any court or government agency which has a material adverse effect on the financial condition or operation of the Trust Enterprise;3. Any matter specified in Article 185 of the Company Act;4. Changes of the chairman, general manager, or one-third or more of the directors of the Trust Enterprise;5. Execution of material contracts or documents which change the nature of business of the Trust Enterprise;6. Inability of the Trust Enterprise to pay expenses resulting from handling trust property; or7. Any other material event which would have an adverse effect on the operations of the Trust Enterprise or the rights of the shareholders or beneficiaries.
中文原文 信託業法第41條
信託業有下列情事之一者，應於事實發生之翌日起二個營業日內，向主管機關申報，並應於本公司所在地之日報或依主管機關指定之方式公告：
一、存款不足之退票、拒絕往來或其他喪失債信情事者。
二、因訴訟、非訟、行政處分或行政爭訟事件，對公司財務或業務有重大影響者。
三、有公司法第一百八十五條第一項規定各款情事之一者。
四、董事長（理事主席）、總經理（局長）或三分之一以上董（理）事發生變動者。
五、簽訂重要契約或改變業務計畫之重要內容。
六、信託財產對信託事務處理之費用，有支付不能之情事者。
七、其他足以影響信託業營運或股東或受益人權益之重大情事者。
一、存款不足之退票、拒絕往來或其他喪失債信情事者。
二、因訴訟、非訟、行政處分或行政爭訟事件，對公司財務或業務有重大影響者。
三、有公司法第一百八十五條第一項規定各款情事之一者。
四、董事長（理事主席）、總經理（局長）或三分之一以上董（理）事發生變動者。
五、簽訂重要契約或改變業務計畫之重要內容。
六、信託財產對信託事務處理之費用，有支付不能之情事者。
七、其他足以影響信託業營運或股東或受益人權益之重大情事者。