Enforcement Rules of the Trust Enterprise Act Article 11
With respect to the information on the method in which trust assets are managed and allocated, as required by Article 19, paragraph 1, subparagraph 5 of the Act, a trust agreement shall specify whether the trust assets are managed and allocated individually or collectively, and whether or not the trustee has the power to decide the allocation of the trust assets.
中文原文 信託業法施行細則第11條
依本法第十九條第一項第五款規定於信託契約載明信託財產管理及運用方法時，應明定信託財產之管理運用方法係單獨管理運用或集合管理運用，及受託人對信託財產有無運用決定權。