Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises Article 7

If the trust business of a bank involves any of the following situations, the bank shall follow applicable regulations and in which case the preceding two articles do not apply:1. The application for offering and issuing collective trust funds by trust enterprises shall be governed by the Regulations Governing the Management of Collective Trust Funds.2. The application for the setup of collective investment trust fund account by trust enterprises shall be governed by the Rules Governing the Management and Employment of Collective Investment Trust Fund.3. Products to which the Act Governing Relations Between The People Of The Taiwan Area And The Mainland Area and regulations enacted under that Act apply.4. Trust operations that involve foreign exchange require additionally the consent of the Central Bank of the ROC ("Central Bank").5. When a trust enterprise has full discretion over the use of trust assets and invest the trust assets in securities provided under Article 6 of the Securities and Exchange Act or futures products provided under Article 3 of the Futures Trading Act, the trust enterprise shall follow the provisions in the latter section of Paragraph 1, Article 18 of the Trust Enterprise Act.