Standards for the Establishment of Trust Enterprises Article 5
A trust company shall have promoters and shareholders who meet any of the following qualification requirements and who collectively have subscribed shares representing no less than 40 percent of the paid-in capital; provided, this restriction shall not apply where promoters and shareholders are financial holding companies that have subscribed more than 50 percent of the shares:1.Bank:(1) Having been established for at least three years and its asset management business having not been subject to any disciplinary action imposed by competent authorities in the home country in the past three years.(2) Having experience in international finance, securities, or trust business.(3) Having been ranked in the past year among the world's top 1,000 banks by assets or net worth.2. Insurance company:(1) Having been established for at least three years and its asset management business having not been subject to any disciplinary action imposed by competent authorities in the home country in the past three years.(2) Having experience in insurance fund management.(3) Holding securities and real estate assets totaling more than NT$20 billion. 3. Fund management institution:(1) Having been established for at least three years and its asset management business having not been subject to any disciplinary action imposed by competent authorities in the home country in the past three years.(2) Having experience in managing or operating international securities investment trust fund.(3) Having among all the assets managed by the institution and its controlling or subsidiary institutions, mutual funds, unit trusts or investment trusts raised by public offering and invested in securities or real estate that have a combined total of not less than NT$65 billion.Pursuant to the RESA, a trust company engaging only in REIT or REAT business may have a real estate management institution that has experience in real estate management, has been established for at least five years, has paid-in capital of not less than NT$1 billion, and has gone public as a professional promoter or shareholder required under the preceding paragraph.Any transfer of shares by a promoter meeting the qualification requirements under paragraph 1 or the preceding paragraph shall be submitted to the Competent Authority for recordation in advance. A promoter under paragraph 1 or 2 holding 50 percent or more of the total issued shares of a trust company may invest in one trust company only.Real estate management institutions referred to in paragraph 2 shall be limited to real estate management institutions as defined in the RESA.
中文原文 信託業設立標準第5條
信託公司之發起人及股東應有符合下列資格條件之一之專業發起人及股東，其所認股份，合計不得少於實收資本額之百分之四十。
但發起人及股東為金融控股公司且所認股份超過百分之五十者，不在此限：
一、銀行：
（一）成立滿三年，且最近三年未曾因資產管理業務受其本國主管機關處分。
（二）具有國際金融、證券或信託業務經驗。
（三）最近一年於全球銀行資產或淨值排名居前一千名內。
二、保險公司：
（一）成立滿三年，且最近三年未曾因資產管理業務受其本國主管機關處分。
（二）具有保險資金管理經驗。
（三）持有證券及不動產資產總金額達新臺幣二百億元以上。
三、基金管理機構：
（一）成立滿三年，且最近三年未曾因資產管理業務受其本國主管機關處分。
（二）具有管理或經營國際證券投資信託基金業務經驗。
（三）該機構及其控制或從屬機構所管理之資產中，以公開募集方式集資投資於證券或不動產之共同基金、單位信託或投資信託之基金資產總值達新臺幣六百五十億元以上。
依本條例規定僅辦理不動產投資信託或不動產資產信託業務之信託公司，得由具有不動產管理經驗，且成立滿五年以上，實收資本額達新臺幣十億元以上並經公開發行之不動產管理機構，擔任前項之專業發起人及股東。
符合第一項或前項資格條件之發起人轉讓持股時，應事先報主管機關備查。
第一項及第二項之發起人持有信託公司已發行股份總數百分之五十以上者，以投資一家信託公司為限。
第二項所稱不動產管理機構，以本條例所稱不動產管理機構為限。
但發起人及股東為金融控股公司且所認股份超過百分之五十者，不在此限：
一、銀行：
（一）成立滿三年，且最近三年未曾因資產管理業務受其本國主管機關處分。
（二）具有國際金融、證券或信託業務經驗。
（三）最近一年於全球銀行資產或淨值排名居前一千名內。
二、保險公司：
（一）成立滿三年，且最近三年未曾因資產管理業務受其本國主管機關處分。
（二）具有保險資金管理經驗。
（三）持有證券及不動產資產總金額達新臺幣二百億元以上。
三、基金管理機構：
（一）成立滿三年，且最近三年未曾因資產管理業務受其本國主管機關處分。
（二）具有管理或經營國際證券投資信託基金業務經驗。
（三）該機構及其控制或從屬機構所管理之資產中，以公開募集方式集資投資於證券或不動產之共同基金、單位信託或投資信託之基金資產總值達新臺幣六百五十億元以上。
依本條例規定僅辦理不動產投資信託或不動產資產信託業務之信託公司，得由具有不動產管理經驗，且成立滿五年以上，實收資本額達新臺幣十億元以上並經公開發行之不動產管理機構，擔任前項之專業發起人及股東。
符合第一項或前項資格條件之發起人轉讓持股時，應事先報主管機關備查。
第一項及第二項之發起人持有信託公司已發行股份總數百分之五十以上者，以投資一家信託公司為限。
第二項所稱不動產管理機構，以本條例所稱不動產管理機構為限。