Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 14
Where a trust enterprise utilizes trust monies for different investment purposes, the trust enterprise shall establish separate collective trust accounts and keep separate books and records for each collective trust account.Collective trust account assets shall be held in the name of the trust enterprise; provided that when the collective trust account invests in an overseas investment instrument, the name in which the trust assets are held may be governed by the agreement between the trust enterprise and the relevant foreign enterprise.
中文原文 信託資金集合管理運用管理辦法第14條
信託業得就運用於不同種類投資標的之信託資金分別設置集合管理運用帳戶集合管理運用，並應以分別記帳方式管理之。
集合管理運用帳戶之信託財產應以信託業之信託財產名義表彰之。
但信託財產運用於境外之投資標的時，其名義記載得依信託業與境外相關訂約機構之約定辦理。
集合管理運用帳戶之信託財產應以信託業之信託財產名義表彰之。
但信託財產運用於境外之投資標的時，其名義記載得依信託業與境外相關訂約機構之約定辦理。