Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 18

A beneficiary shall exercise rights over the trust assets in a collective trust account on a pro-rata basis based on the beneficiary rights held by such beneficiary.A beneficiary may not transfer beneficiary rights in a collective trust account.
中文原文 信託資金集合管理運用管理辦法第18條
受益人對於集合管理運用帳戶信託財產之權利,應依其持有之信託受益權行使之。
集合管理運用帳戶之信託受益權,受益人不得轉讓之。

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