Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 12
When a trust enterprise uses trust assets for foreign investments or investments involving foreign exchange, the investments shall conform with the following:1. The investment may not be denominated in New Taiwan Dollars.2. The scope of, and restrictions on, investments involving securities of the mainland, Hong Kong and Macao areas shall be determined by mutatis mutandis application of the relevant provisions of the Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities.3. Investment in the securities of a domestic enterprise issued in a foreign country shall be restricted to securities issued in accordance with the Regulations Governing the Offering and Issuance of Overseas Securities by Issuers and already traded on the secondary market.
中文原文 信託業營運範圍受益權轉讓限制風險揭露及行銷訂約管理辦法第12條
信託業運用信託財產於國外或涉及外匯之投資，應符合下列規定：
一、不得以新臺幣計價。
二、投資涉及大陸地區或港澳地區有價證券之範圍及限制，準用證券商受託買賣外國有價證券管理規則之相關規定。
三、投資本國企業赴國外發行之有價證券，以依發行人募集與發行海外有價證券處理準則發行且已於次級市場交易者為限。
一、不得以新臺幣計價。
二、投資涉及大陸地區或港澳地區有價證券之範圍及限制，準用證券商受託買賣外國有價證券管理規則之相關規定。
三、投資本國企業赴國外發行之有價證券，以依發行人募集與發行海外有價證券處理準則發行且已於次級市場交易者為限。