Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 28

Except for transactions taken place in the centralized trading market, when a trust enterprise uses the trust asset to trade with others, the trust enterprise shall inform the counterparty explicitly that it is conducting a trade in the capacity of a trustee for assets under its trust and shall not give others the erroneous impression that the trust enterprise is trading its own assets.
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28條
信託業以信託財產與他人交易時,除於集中交易市場交易外,應明確告知交易相對人,信託業係以受託人身分與其辦理信託財產之交易,不得有使他人誤認係與信託業自有財產交易之情事。

English translation for reference only; the Chinese text prevails. Not legal advice.