Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 23-1
A trust enterprise shall establish a product review group to conduct pre-sale reviews of financial products in which trust assets may be invested. The reviews shall include at least the following items:1. The product's legality.2. The costs and fees associated with the product and their reasonableness.3. The product's investment strategy and risk-return relationship and their reasonableness.4. The accuracy of content and completeness of disclosure in the product's prospectus.5. An assessment of the legality of the trust enterprise's investment in the product through a trust and related conflicts of interest.6. The past performance, reputation, and financial and operational soundness of the product's issuer or guarantor.
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23-1條
信託業應設立商品審查小組，對得受託投資之金融商品進行上架前審查，並至少包含下列事項：
一、商品之合法性。
二、商品之成本、費用及合理性。
三、商品之投資策略、風險報酬及合理性。
四、產品說明書內容之正確性及資訊之充分揭露。
五、信託業受託投資之適法性及利益衝突之評估。
六、商品發行機構或保證機構之過去績效、信譽及財務業務健全性。
一、商品之合法性。
二、商品之成本、費用及合理性。
三、商品之投資策略、風險報酬及合理性。
四、產品說明書內容之正確性及資訊之充分揭露。
五、信託業受託投資之適法性及利益衝突之評估。
六、商品發行機構或保證機構之過去績效、信譽及財務業務健全性。