Enforcement Rules of the Trust Enterprise Act Article 8
Money trusts as set forth in Article 16, subparagraph 1, of the Act shall be classified as follows in accordance with the classification methods set out in the preceding two articles:1.Semi-discretionary individually managed money trust: The trustee and trustor enter individually into a trust agreement, in which the trustor makes a blanket designation of the scope or method for the allocation of the trust fund; the trustee, within the scope or method so designated, has the power to decide the allocation of the trust fund, and individually manages and allocates it.2.Semi-discretionary collectively managed money trust: The trustor makes a blanket designation of the scope or method for the allocation of the trust fund, and the trustee places the trust fund in a collective management and allocation account together with other trust funds from different trust deeds but having the same scope or method of allocation; the trustee has the power to decide the allocation of funds in the collective management and allocation account.3.Discretionary individually managed money trust: The trustor does not designate the scope or method for the allocation of the trust fund; the trustee, within the scope of the purpose of the trust, has the power to decide the allocation of the trust fund, and individually manages and allocates it.4.Discretionary collectively managed money trust: The trustor does not designate the scope or method for the allocation of the trust fund, and the trustee places the trust fund in a collective management and allocation account together with other trust funds from different trust deeds to be allocated within the scope set out in Article 32, paragraph 1, of the Act; the trustee has the power to decide the allocation of the funds in the collective management and allocation account.5.Non-discretionary individually managed money trust: The trustor retains the power to decide the allocation of the trust fund and stipulates that the trustor or a third party designated by the trustor will, with respect to the scope or method for the allocation of the trust fund, make specific, particular allocation instructions as to investment instrument, allocation method, dollar amount, conditions, and time period, and the trustee manages or disposes of the trust fund on the basis of those allocation instructions6.Non-discretionary collectively managed money trust: The trustor retains the power to decide the allocation of the trust fund and stipulates that the trustor or a third party designated by the trustor will, with respect to the scope or method for the allocation of the trust fund, make specific and particular allocation instructions as to investment instrument, allocation method, dollar amount, terms, and time period, and the trustee places the trust fund in a collective management and allocation account together with other trust funds from different trust deeds but having the same specific scope or method of allocation.
中文原文 信託業法施行細則第8條
本法第十六條第一款規定金錢之信託，依前二條之分類方式，其種類如下：
一、指定營運範圍或方法之單獨管理運用金錢信託：指受託人與委託人個別訂定信託契約，由委託人概括指定信託資金之營運範圍或方法，受託人於該營運範圍或方法內具有運用決定權，並為單獨管理運用者。
二、指定營運範圍或方法之集合管理運用金錢信託：指委託人概括指定信託資金之營運範圍或方法，並由受託人將信託資金與其他不同信託行為之信託資金，就其營運範圍或方法相同之部分，設置集合管理運用帳戶，受託人對該集合管理運用帳戶具有運用決定權者。
三、不指定營運範圍或方法之單獨管理運用金錢信託：指委託人不指定信託資金之營運範圍或方法，由受託人於信託目的範圍內，對信託資金具有運用決定權，並為單獨管理運用者。
四、不指定營運範圍或方法之集合管理運用金錢信託：指委託人不指定信託資金之營運範圍或方法，並由受託人將該信託資金與其他不同信託行為之信託資金，於本法第三十二條第一項規定之營運範圍內，設置集合管理運用帳戶，受託人對該集合管理運用帳戶具有運用決定權者。
五、特定單獨管理運用金錢信託：指委託人對信託資金保留運用決定權，並約定由委託人本人或其委任之第三人，對該信託資金之營運範圍或方法，就投資標的、運用方式、金額、條件、期間等事項為具體特定之運用指示，並由受託人依該運用指示為信託資金之管理或處分者。
六、特定集合管理運用金錢信託：指委託人對信託資金保留運用決定權，並約定由委託人本人或其委任之第三人，對該信託資金之營運範圍或方法，就投資標的、運用方式、金額、條件、期間等事項為具體特定之運用指示，受託人並將該信託資金與其他不同信託行為之信託資金，就其特定營運範圍或方法相同之部分，設置集合管理帳戶者。
一、指定營運範圍或方法之單獨管理運用金錢信託：指受託人與委託人個別訂定信託契約，由委託人概括指定信託資金之營運範圍或方法，受託人於該營運範圍或方法內具有運用決定權，並為單獨管理運用者。
二、指定營運範圍或方法之集合管理運用金錢信託：指委託人概括指定信託資金之營運範圍或方法，並由受託人將信託資金與其他不同信託行為之信託資金，就其營運範圍或方法相同之部分，設置集合管理運用帳戶，受託人對該集合管理運用帳戶具有運用決定權者。
三、不指定營運範圍或方法之單獨管理運用金錢信託：指委託人不指定信託資金之營運範圍或方法，由受託人於信託目的範圍內，對信託資金具有運用決定權，並為單獨管理運用者。
四、不指定營運範圍或方法之集合管理運用金錢信託：指委託人不指定信託資金之營運範圍或方法，並由受託人將該信託資金與其他不同信託行為之信託資金，於本法第三十二條第一項規定之營運範圍內，設置集合管理運用帳戶，受託人對該集合管理運用帳戶具有運用決定權者。
五、特定單獨管理運用金錢信託：指委託人對信託資金保留運用決定權，並約定由委託人本人或其委任之第三人，對該信託資金之營運範圍或方法，就投資標的、運用方式、金額、條件、期間等事項為具體特定之運用指示，並由受託人依該運用指示為信託資金之管理或處分者。
六、特定集合管理運用金錢信託：指委託人對信託資金保留運用決定權，並約定由委託人本人或其委任之第三人，對該信託資金之營運範圍或方法，就投資標的、運用方式、金額、條件、期間等事項為具體特定之運用指示，受託人並將該信託資金與其他不同信託行為之信託資金，就其特定營運範圍或方法相同之部分，設置集合管理帳戶者。