Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 11
Prior to engaging in the management and utilization of collective investment trust funds, a trust enterprise shall enter into a contract with the trustor in accordance with Article 19 of the Act, and set out the terms and conditions for each collective trust account, which shall include the following:1. The name, denomination currency and duration of the collective trust account;2. The amount of trust monies deposited and the duration thereof;3. The investment guidelines, scope, and limitations for the collective trust account;4. The management and method of utilization of the collective trust account;5. The responsibilities of the trust enterprise;6. The time periods during which trust monies may be admitted and withdrawn from the collective trust account;7. Temporary suspension of fund withdrawal;8. Expenses and tax obligations under the collective trust account and method of payment therefor;9. The method for determining beneficiary rights under the collective trust account, the method for calculating the net asset value of beneficiary rights, the timing and method for calculation and distribution of trust proceeds;10. The method by which a public announcement of the net asset value per beneficial unit will be announced;11. The methods and deadlines by which trust assets under the collective trust account are to be distributed and returned;12. The name by which the trust assets held by the collective trust account is recorded;13. The items to be included in periodic reports to the trustors and beneficiaries;14. Where there is a trust supervisor, matters relating to such supervisor's appointment, discharge or resignation, and rights and obligations of such supervisor and authorizations from trustors and the beneficiaries;15. Reasons for changing and terminating the terms and conditions, the procedure by which the termination will be handled, and matters to be handled after termination;16. The terms governing merger of collective trust accounts;17. The method by which trust assets will be liquidated and returned upon termination of the collective trust account and the deadline by which same shall be done; and18. Other items as may be required by the competent authority.The Trust Association shall draw up a standard form contract for terms and conditions referred to in the preceding paragraph that involves non-professional investors, and submit it to the competent authority for approval.Subparagraph 10 of Paragraph 1 hereof does not apply to collective trust accounts that accept funds from professional investors only.
中文原文 信託資金集合管理運用管理辦法第11條
信託業於辦理信託資金集合管理運用前，除先依本法第十九條第一項規定與委託人簽訂信託契約外，並應就各集合管理運用帳戶分別訂立約定條款，約定條款中並應載明：
一、集合管理運用帳戶名稱、計價幣別及存續期間。
二、信託資金加入金額及期間。
三、集合管理運用帳戶投資基本方針、運用範圍及其限制。
四、集合管理運用帳戶之管理及運用方法。
五、信託業之責任。
六、信託資金加入及退出集合管理運用帳戶時點之規定。
七、信託資金暫停退出之規定。
八、集合管理運用帳戶項下各項費用、稅捐之負擔及其支付方法。
九、集合管理運用帳戶項下信託受益權計算方式、信託受益權淨資產價值之計算、信託收益計算與分配之期間及方法。
十、每一信託受益權淨資產價值之公告方式。
十一、集合管理運用帳戶項下信託財產交付與返還之方式及期限。
十二、集合管理運用帳戶項下信託財產之名義記載。
十三、對委託人及受益人之定期報告事項。
十四、信託業辦理信託資金集合管理運用設有信託監察人者，其選任、解任或辭任、權利義務與委託人及受益人授權之事項。
十五、約定條款變更與終止之事由、終止程序及終止後之處理事項。
十六、集合管理運用帳戶合併之約定事項。
十七、集合管理運用帳戶終止時，信託財產之清算方法與返還之方式及期限。
十八、其他經主管機關規定應記載事項。
前項約定條款應由同業公會就非專業投資人得委託投資者，擬訂約定條款契約範本，報請主管機關核定。
限由專業投資人委託投資之集合管理運用帳戶，不適用第一項第十款之規定。
一、集合管理運用帳戶名稱、計價幣別及存續期間。
二、信託資金加入金額及期間。
三、集合管理運用帳戶投資基本方針、運用範圍及其限制。
四、集合管理運用帳戶之管理及運用方法。
五、信託業之責任。
六、信託資金加入及退出集合管理運用帳戶時點之規定。
七、信託資金暫停退出之規定。
八、集合管理運用帳戶項下各項費用、稅捐之負擔及其支付方法。
九、集合管理運用帳戶項下信託受益權計算方式、信託受益權淨資產價值之計算、信託收益計算與分配之期間及方法。
十、每一信託受益權淨資產價值之公告方式。
十一、集合管理運用帳戶項下信託財產交付與返還之方式及期限。
十二、集合管理運用帳戶項下信託財產之名義記載。
十三、對委託人及受益人之定期報告事項。
十四、信託業辦理信託資金集合管理運用設有信託監察人者，其選任、解任或辭任、權利義務與委託人及受益人授權之事項。
十五、約定條款變更與終止之事由、終止程序及終止後之處理事項。
十六、集合管理運用帳戶合併之約定事項。
十七、集合管理運用帳戶終止時，信託財產之清算方法與返還之方式及期限。
十八、其他經主管機關規定應記載事項。
前項約定條款應由同業公會就非專業投資人得委託投資者，擬訂約定條款契約範本，報請主管機關核定。
限由專業投資人委託投資之集合管理運用帳戶，不適用第一項第十款之規定。