Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 15

A trust enterprise shall segregate the trust assets in each collective trust account from the trust enterprise's own assets and other assets held in trust by the trust enterprise.
中文原文 信託資金集合管理運用管理辦法第15條
信託業應將集合管理運用帳戶之信託財產與其自有財產及其他信託財產分別管理。

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