Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 24
All profits and losses arising from the utilization of assets in a collective trust account shall belong to or be borne by the account.
中文原文 信託資金集合管理運用管理辦法第24條
集合管理運用帳戶因運用所生之收益及損失均歸屬於該帳戶。