Standards for the Establishment of Trust Enterprises Article 13
To establish a trust company, a bank shall be appointed to collect share capital that is to be deposited into a segregated account opened in the name of the preparatory office.The share capital deposited in the segregated account under the preceding paragraph may not be drawn before commencement of business. However, the same shall not apply where any of the following circumstances arises after the establishment permit is obtained:1.To purchase fixed assets necessary for business operations and to pay organization costs out of the share capital paid by the promoters, as agreed unanimously by the directors and supervisors elected by the promoters.2.To use on liquidity assets as set out in Article 36 of the Act after the company license is obtained.
中文原文 信託業設立標準第13條
信託公司之設立，應委託銀行代收股款，並以籌備處名義開立專戶存儲。
前項專戶存儲之股款，於開始營業前不得動支。
但於取得設立許可後，有下列情形之一者，不在此限：
一、經發起人選出之董事及監察人全體同意，就發起人所繳股款範圍內購置營業上必要之固定資產及支付開辦費者。
二、取得公司執照後，運用於本法第三十六條規定之流動性資產者。
前項專戶存儲之股款，於開始營業前不得動支。
但於取得設立許可後，有下列情形之一者，不在此限：
一、經發起人選出之董事及監察人全體同意，就發起人所繳股款範圍內購置營業上必要之固定資產及支付開辦費者。
二、取得公司執照後，運用於本法第三十六條規定之流動性資產者。