Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 3
A bank that conducts concurrently trust business and intends to apply for approval to engage in items of trust business as provided under Article 16 of the Trust Enterprise Act shall submit the following application documents to the competent authority for approval:1. A business plan that contains the following particulars:(1) Legal basis for the business to be conducted and evaluation analysis of applicable laws and regulations.(2) Description of trust business (classified according to Articles 6 to 8 of the Enforcement Rules of the Trust Enterprise Act) and risk controls.(3) Business operational guidelines and processes.(4) Important items in the agreement entered with the customer.(5) Internal control and audit systems.(6) Matters concerning protecting the rights and interests of customers.(7) Staff allocation and assessment of facilities required.2. Minutes of the board of directors meeting, or a letter of consent signed by an officer authorized by the head office in the case of the branch of a foreign bank in Taiwan.3. Financial report of the latest period audited and certified by a certified public accountant (CPA).4. A specimen of trust agreement.A trust enterprise that applies for approval to engage in supplementary businesses provided under Article 17 of the Trust Enterprise Act shall submit application documents specified under Subparagraphs 1 to 3 of the preceding paragraph to the competent authority for approval.A bank that conducts concurrently trust business may not apply to the competent authority for approval for new business items under Article 16 and Article 17 of the Trust Enterprise Act, provided the bank's ratio of equity capital to risk assets is below 8 percent or the bank incurs accumulated loss in the latest period as audited and certified by a CPA.
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3條
兼營信託業務之銀行申請辦理本法第十六條各款信託業務應檢具下列申請書件，報請主管機關核定：
一、營業計畫書，內容應包括下列各目：
（一）辦理業務之法律依據及相關法令之評估分析。
（二）業務說明（信託業務須標明本法施行細則第六條至第八條之分類）及風險控管。
（三）業務作業要點及流程。
（四）與客戶訂定契約之重要事項。
（五）內部控制及稽核制度。
（六）對客戶權益保障事項。
（七）人員配置及設備評估。
二、董事會議紀錄。
但外國銀行在台分行得由經總行授權人員出具同意書為之。
三、最近一期經會計師查核簽證之財務報告。
四、信託契約範本。
信託業申請辦理本法第十七條各款附屬業務，應檢具前項第一款至第三款申請書件，報請主管機關核定。
兼營信託業務之銀行如自有資本與風險性資產之比率低於百分之八或最近一期經會計師查核簽證之累積盈虧為負者，不得申請新增本法第十六條及第十七條尚未經主管機關核准之業務項目。
一、營業計畫書，內容應包括下列各目：
（一）辦理業務之法律依據及相關法令之評估分析。
（二）業務說明（信託業務須標明本法施行細則第六條至第八條之分類）及風險控管。
（三）業務作業要點及流程。
（四）與客戶訂定契約之重要事項。
（五）內部控制及稽核制度。
（六）對客戶權益保障事項。
（七）人員配置及設備評估。
二、董事會議紀錄。
但外國銀行在台分行得由經總行授權人員出具同意書為之。
三、最近一期經會計師查核簽證之財務報告。
四、信託契約範本。
信託業申請辦理本法第十七條各款附屬業務，應檢具前項第一款至第三款申請書件，報請主管機關核定。
兼營信託業務之銀行如自有資本與風險性資產之比率低於百分之八或最近一期經會計師查核簽證之累積盈虧為負者，不得申請新增本法第十六條及第十七條尚未經主管機關核准之業務項目。