Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 22
When a trust enterprise conducts non-discretionary money trust or non-discretionary securities trust business with the purpose of investment through the trust in domestic or foreign securities, short-term bills, or onshore structured products, except when acting as a fund custodian for a securities investment trust fund or futures trust fund, the enterprise shall establish "know your customer" procedures which shall include at least the following particulars:1. Matters required when accepting a customer: The trust enterprise shall set the minimum dollar amount requirements and relevant conditions relating to assets to be delivered into trust by customers, and the various circumstances under which a customer may be rejected.2. Matters required in "know your customer" review:(1)The trust enterprise shall establish "know your customer" review procedures and basic customer information to be retained on file, including customer identity, financial background, income and source of funds, risk preferences, past investment experience, and the customer's purpose and needs for the trust. The content of the information provided by the customer and the results of analysis shall be confirmed by the customer by signing, affixing with his/her seal on file or in another manner as agreed by the parties. The same procedure shall be followed when changes are made to customer's basic information.(2)A trust agreement signed by a customer may be accepted only after the appropriate department or person has performed a secondary review of the signing process and the authenticity and completeness of the submitted documentation.3.Matters required in assessments of customer's investment ability: In addition to information mentioned in the preceding subparagraph, the trust enterprise shall give overall consideration to the following information when assessing a customer's investment ability and accepting the customer's request for trust services:(1) The customer's cash management status and professional ability.(2) The customer's investment attributes, understanding of risks, and degree of risk tolerance.If the customer of the preceding paragraph is a non-professional investor, the trust enterprise shall comply with the following:1.The trust enterprise shall establish a product suitability policy in accordance with the self-regulatory rules of the Trust Association adopted pursuant to paragraph 5 hereof to ensure that the trustor is capable of assuming the risks associated with the investment product.2.The trust enterprise shall use easily understandable language to inform the trustor explicitly that any trade in the investment object will be undertaken by the trust enterprise in accordance with the trustor's instructions, and that the trust enterprise will undertake any such trade with the trading counterparty on behalf of the trustor in the capacity of trustee.The product suitability policy mentioned in subparagraph 1 of the preceding paragraph shall include at least categories of risk tolerance levels for non-professional investors and risk levels for individual products, in order that the trust enterprise may use the non-professional investor's risk tolerance level as a basis for recommending or investing through trust in products appropriate to that risk tolerance level. The trust enterprise shall also establish ex-ante and ex-post monitoring mechanisms to avoid inappropriate recommendations or investments for a trust.In case an investment object that a trustor instructs the trust enterprise to invest in is recommended by the trust enterprise, the trust enterprise shall be liable for damages if its recommendation is found to have involved misrepresentation or concealment, or was not made in accordance with the provisions of paragraph 2, subparagraph 1 hereof.The content of the product suitability policy under paragraph 2, subparagraph 1 hereof, the relevant operating procedures, and other matters for compliance will be adopted by the Trust Association and submitted to the competent authority for approval.The provisions of paragraphs 1 through 5 hereof apply mutatis mutandis to a trust enterprise that operates a money trust or securities trust in which it has discretion over the use of trust assets for purposes of financial planning or asset-liability allocation.
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22條
信託業辦理特定金錢信託業務或特定有價證券信託業務，以受託投資國內外有價證券、短期票券或境內結構型商品為目的者，除受託擔任證券投資信託基金、期貨信託基金之基金保管機構外，應建立充分瞭解客戶之作業準則，其內容至少應包括下列事項：
一、受理客戶應辦理事項：應訂定客戶交付信託財產之最低金額及條件，以及得拒絕受理客戶之各種情事。
二、瞭解客戶審查事項：
（一）應訂定瞭解客戶之審查作業程序及應留存之基本資料，包括客戶之身分、財務背景、所得與資金來源、風險偏好、過往投資經驗及委託目的與需求等。
該資料之內容及分析結果，應經客戶以簽名、蓋用原留印鑑或其他雙方同意之方式確認；修正時，亦同。
（二）接受客戶簽訂信託契約時，須有適當之單位或人員，複核客戶簽約程序及所提供文件之真實性與完整性後始得辦理。
三、評估客戶投資能力應辦理事項：評估客戶之投資能力及接受客戶委託時，除參考前款資料外，應綜合考量下列資料：
（一）客戶資金操作狀況及專業能力。
（二）客戶之投資屬性、對風險之瞭解及風險承受度。
前項客戶為非專業投資人時，應遵守下列事項：
一、依第五項同業公會所定之自律規範建立商品適合度規章，以確認委託人足以承擔所投資標的之風險。
二、以淺顯文字明確告知委託人，該投資標的之交易係信託業依據委託人之運用指示，由信託業以受託人名義代委託人與交易相對人進行該筆投資交易。
前項第一款所稱商品適合度規章，其內容至少應包括非專業投資人風險承受等級及個別商品風險等級之分類，以利依非專業投資人之風險承受等級，推介或受託投資合適風險等級之商品。
並應建立事前及事後監控機制，以避免不當推介或受託投資之情事。
委託人委託投資之標的為信託業所推介者，信託業之推介內容若有虛偽、隱匿情事，或未依第二項第一款規定辦理者，應負損害賠償責任。
第二項第一款所稱商品適合度規章之內容、作業程序及其他應遵循事項，由同業公會擬訂，報請主管機關核定。
信託業辦理具運用決定權之金錢信託或有價證券信託，以財務規劃或資產負債配置為目的者，準用第一項至第五項規定。
一、受理客戶應辦理事項：應訂定客戶交付信託財產之最低金額及條件，以及得拒絕受理客戶之各種情事。
二、瞭解客戶審查事項：
（一）應訂定瞭解客戶之審查作業程序及應留存之基本資料，包括客戶之身分、財務背景、所得與資金來源、風險偏好、過往投資經驗及委託目的與需求等。
該資料之內容及分析結果，應經客戶以簽名、蓋用原留印鑑或其他雙方同意之方式確認；修正時，亦同。
（二）接受客戶簽訂信託契約時，須有適當之單位或人員，複核客戶簽約程序及所提供文件之真實性與完整性後始得辦理。
三、評估客戶投資能力應辦理事項：評估客戶之投資能力及接受客戶委託時，除參考前款資料外，應綜合考量下列資料：
（一）客戶資金操作狀況及專業能力。
（二）客戶之投資屬性、對風險之瞭解及風險承受度。
前項客戶為非專業投資人時，應遵守下列事項：
一、依第五項同業公會所定之自律規範建立商品適合度規章，以確認委託人足以承擔所投資標的之風險。
二、以淺顯文字明確告知委託人，該投資標的之交易係信託業依據委託人之運用指示，由信託業以受託人名義代委託人與交易相對人進行該筆投資交易。
前項第一款所稱商品適合度規章，其內容至少應包括非專業投資人風險承受等級及個別商品風險等級之分類，以利依非專業投資人之風險承受等級，推介或受託投資合適風險等級之商品。
並應建立事前及事後監控機制，以避免不當推介或受託投資之情事。
委託人委託投資之標的為信託業所推介者，信託業之推介內容若有虛偽、隱匿情事，或未依第二項第一款規定辦理者，應負損害賠償責任。
第二項第一款所稱商品適合度規章之內容、作業程序及其他應遵循事項，由同業公會擬訂，報請主管機關核定。
信託業辦理具運用決定權之金錢信託或有價證券信託，以財務規劃或資產負債配置為目的者，準用第一項至第五項規定。