Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 21
A trust enterprise shall comply with the following provisions when conducting business in either trusts of money or trusts of securities in which it has no discretion over the use of trust assets (respectively, "non-discretionary money trusts" and "non-discretionary securities trusts") with the purpose of investment through the trust in foreign securities, unless it is otherwise provided in the Regulations Governing Offshore Funds or the Regulations Governing Offshore Structured Products:1.Product prospectus and other product materials provided by the trust enterprise may only be placed at specific business counters.2.The trust enterprise may not engage in advertising, business solicitation or promotional activities targeting the general public with respect to specific investment objects.3.The trust enterprise may recommend specific investment objects to customers who have already signed a trust agreement in person, by phone, email, or mailing of product brochure, provided that this does not include non-professional investors whose educational level is junior high school graduate or lower, or who have a National Health Insurance Critical Illness/Injury Certificate.4.Where a specific investment product is open to professional investors or for private placement only at the place where its issuer is registered or at the place where the issued product is listed, a trust enterprise may only accept orders for investment in the product from professional investors, provided that this restriction does not apply when a trustor meets the investor qualifications required for said specific investment product.If a customer under subparagraph 3 of the preceding paragraph is a non-professional investor, the trust enterprise shall comply with the following:1. A trust enterprise must obtain a letter of consent from the trustor prior to making any recommendation. The letter of consent may not be incorporated as part of any other agreement document and the trustor may at any time withdraw their consent to the recommendation activities of the trust enterprise by means of a written instruction, which shall take effect upon receipt by the trust enterprise.2. The specific investment product recommended by the trust enterprise is already traded on a foreign exchange designated by the competent authority pursuant to the Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities.The term "written" mentioned in these Regulations may be effected through an electronic document in accordance with the Electronic Signatures Act.
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21條
信託業辦理不具運用決定權之金錢信託（以下簡稱特定金錢信託）或有價證券信託（以下簡稱特定有價證券信託）業務，以受託投資外國有價證券為目的者，應遵守下列事項。
但境外基金管理辦法及境外結構型商品管理規則另有規定者，從其規定：
一、信託業所提供之商品說明書等資料，僅得於特定營業櫃檯放置。
二、不得對一般大眾就特定投資標的進行廣告、業務招攬及營業促銷活動。
三、對已簽訂信託契約之客戶，得就特定投資標的以當面洽談、電話或電子郵件聯繫、寄發商品說明書之方式進行推介。
但不包含教育程度為國中畢業以下或有全民健康保險重大傷病證明之非專業投資人。
四、如特定投資標的之發行機構登記或註冊之所在地、發行之商品掛牌或上市地，有限制僅專業投資人得投資或屬私募商品者，信託業僅得受理專業投資人委託投資。
但委託人符合該特定投資標的要求之投資人資格者，不在此限。
前項第三款之客戶為非專業投資人時，信託業應遵守下列事項：
一、信託業之推介行為須事先徵取委託人之同意書，且不得以併入其他約據之方式辦理。
委託人得隨時終止該推介行為，並於書面指示送達信託業後生效。
二、信託業推介之特定投資標的，應依證券商受託買賣外國有價證券管理規則之規定，已於主管機關指定之外國證券交易所交易。
本辦法所稱書面，依電子簽章法之規定，得以電子文件為之。
但境外基金管理辦法及境外結構型商品管理規則另有規定者，從其規定：
一、信託業所提供之商品說明書等資料，僅得於特定營業櫃檯放置。
二、不得對一般大眾就特定投資標的進行廣告、業務招攬及營業促銷活動。
三、對已簽訂信託契約之客戶，得就特定投資標的以當面洽談、電話或電子郵件聯繫、寄發商品說明書之方式進行推介。
但不包含教育程度為國中畢業以下或有全民健康保險重大傷病證明之非專業投資人。
四、如特定投資標的之發行機構登記或註冊之所在地、發行之商品掛牌或上市地，有限制僅專業投資人得投資或屬私募商品者，信託業僅得受理專業投資人委託投資。
但委託人符合該特定投資標的要求之投資人資格者，不在此限。
前項第三款之客戶為非專業投資人時，信託業應遵守下列事項：
一、信託業之推介行為須事先徵取委託人之同意書，且不得以併入其他約據之方式辦理。
委託人得隨時終止該推介行為，並於書面指示送達信託業後生效。
二、信託業推介之特定投資標的，應依證券商受託買賣外國有價證券管理規則之規定，已於主管機關指定之外國證券交易所交易。
本辦法所稱書面，依電子簽章法之規定，得以電子文件為之。