Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 26
When a collective trust account is terminated, the trust enterprise shall complete liquidation of the collective trust account within 3 months from the approval by or recordation with the competent authority. The trust assets after liquidationshall be distributed to respective beneficiaries based on the proportion of beneficiary rights.A trust enterprise shall report the liquidation and distribution methods in the preceding paragraph to the competent authority and publicly announce it, and notify the beneficiaries; within 2 months after the date upon which the liquidation procedures are concluded, the trust enterprise shall notify the competent authority by letter of the results thereof for recordation, and notify the beneficiaries. However for collective trust accounts that accept funds from professional investors only, the trust enterprise is not required to make public announcement.Where the terms and conditions provide for a trust supervisor, the report or notification referred to in the preceding paragraph shall first be acknowledged by such supervisor before being submitted to the competent authority or sent to the competent authority by letter for recordation.
中文原文 信託資金集合管理運用管理辦法第26條
集合管理運用帳戶終止時，信託業應於主管機關核准或備查清算後，三個月內完成集合管理運用帳戶之清算，並將清算後之信託財產依信託受益權之比例分派與各受益人。
信託業應將前項清算及分配之方式向主管機關申報及公告，並通知受益人，且應於清算程序終結後二個月內，將處理結果函報主管機關備查並通知受益人。
但限專業投資人委託投資之集合管理運用帳戶免辦理公告。
前項情形，約定條款定有信託監察人者，並應先經其承認後，再向主管機關申報或函報主管機關備查。
信託業應將前項清算及分配之方式向主管機關申報及公告，並通知受益人，且應於清算程序終結後二個月內，將處理結果函報主管機關備查並通知受益人。
但限專業投資人委託投資之集合管理運用帳戶免辦理公告。
前項情形，約定條款定有信託監察人者，並應先經其承認後，再向主管機關申報或函報主管機關備查。