Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 14
When a trust enterprise utilizes trust assets to make foreign investment or make investment that involves foreign exchange, the trust enterprise may, for hedging purpose, engage in the following transactions as a customer and in the name of trustee with a bank:1. Currency option transaction on NTD and a foreign currency.2. Currency swap transaction on NTD and a foreign currency.3. Cross currency transaction on NTD and a foreign currency.The expression "for hedging purpose" in the preceding paragraph means to transfer the risk associated with a balance sheet asset, off-balance-sheet asset or committed transaction.
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14條
信託業運用信託財產於國外或涉及外匯之投資，為避險目的得依受託人名義以客戶身分與銀行從事下列交易：
一、新臺幣與外幣間匯率選擇權交易。
二、新臺幣與外幣間換匯交易。
三、新臺幣與外幣間換匯換利交易。
前項所稱避險目的，指為移轉已持有表內、表外資產或已承諾交易之風險。
一、新臺幣與外幣間匯率選擇權交易。
二、新臺幣與外幣間換匯交易。
三、新臺幣與外幣間換匯換利交易。
前項所稱避險目的，指為移轉已持有表內、表外資產或已承諾交易之風險。