Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 3
A trust enterprisethat meets the requirements set out in Article 4 and Subparagraphs 1~3, Article 5 of the Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises may establish a collective trust account; where the collective trust account is denominated in foreign currency, the trust enterprise shall obtain the consent of the Central Bank of the Republic of China (Taiwan) ("Central Bank").Prior to establishing a collective trust account that accepts funds from non-professional investors, a trust enterprise shall submit the following documentation to the Trust Association of the ROC (the "Trust Association") for review, which, together with the review opinions, will be forwarded by the Trust Association to the competent authority for approval:1. A management and utilization plan for the collective trust account;2. Risk level of the collective trust account and risk tolerance categories of investors who will findthe account's risk level acceptable;3. The terms and conditions of the collective trust account agreement (the "terms and conditions"), and a comparison table showing the differences between the terms and conditions and the template drafted by the Trust Association;4. The name list and experience of the personnel managing and operating the collective trust account;5. Where the terms and conditions provide for trust supervisors, the name list, experience and acceptance letter of trust supervisors;6. Meeting minutes of the board of directors; and7. Other documents as required by the competent authority.After its application mentioned in the preceding paragraph has been approved, a trust enterprise shall establish a collective trust account and commence the acceptance of trust monies within 6 months from the date of service of the approval letter. A trust enterprise with legitimate reasons for not being able to do so within the 6-month period may apply to the competent authority for an extension, which may not be longer than 6 months and shall be granted only once.Where a trust enterprise fails to establish a collective trust account and commence the acceptance of trust monies within the time period set out in the preceding paragraph, the competent authority may void the approval.When a trust enterprise establishes a collective trust account that accepts funds from professional investors only, the trust enterprise shall submit the documentation specified in Subparagraph 1, Subparagraph 3 (terms and conditions), and Subparagraphs 4 ~ 7 of Paragraph 2 hereof to the competent authority for recordation in 5 business days from the day the trust monies have been deposited into the account.Unless it is otherwise provided by the competent authority, the participation in and withdrawal from a foreign currency denominated collective trust account and the payment of related fees shall be effected in the foreign currency designated by the trust enterprise, and the trust enterprise may not change the denominated currency at will after designation.Where any payment relating to a collective trust account involves inward or outward remittance of funds, relevant rules of the Central Bank shall be followed.
中文原文 信託資金集合管理運用管理辦法第3條
信託業符合信託業營運範圍受益權轉讓限制風險揭露及行銷訂約管理辦法第四條、第五條第一款至第三款規定之條件者，得設置集合管理運用帳戶；其屬外幣計價者，應經中央銀行同意。
信託業設置非專業投資人得委託投資之集合管理運用帳戶，其設置前應檢具下列書件，函送中華民國信託業商業同業公會（以下簡稱同業公會）審查後，由同業公會併其審查意見轉報主管機關核准：
一、集合管理運用帳戶之管理及運用計畫。
二、集合管理運用帳戶之風險等級，及足以承擔該帳戶風險之投資人風險承受等級。
三、集合管理運用帳戶約定條款（以下簡稱約定條款）及約定條款與同業公會制訂之約定條款範本對照表。
四、管理、運用人員之名冊及資歷。
五、約定條款定有信託監察人者，其名冊、資歷及願任同意書。
六、董事會議事錄。
七、其他經主管機關規定應檢附之文件。
前項申請經主管機關核准後，信託業應於核准函送達日起六個月內設置集合管理運用帳戶並開始受理信託資金之加入。
但有正當理由無法於六個月內辦理者，於期限屆滿前，得向主管機關申請展延一次，並以六個月為限。
信託業未於前項所定期限內設置集合管理運用帳戶並開始受理信託資金之加入，主管機關得廢止其核准。
信託業設置限專業投資人委託投資之集合管理運用帳戶，應於確認信託資金加入該帳戶之日起五個營業日內，檢具第二項第一款、第三款之約定條款、第四款至第七款等書件向主管機關申報備查。
以外幣計價之集合管理運用帳戶，除主管機關另有規定者外，其加入、退出及應付相關費用，應以信託業所選定之外幣收付，其選定後，不得任意變更。
集合管理運用帳戶涉及資金之匯出、匯入部分，應依中央銀行相關規定辦理。
信託業設置非專業投資人得委託投資之集合管理運用帳戶，其設置前應檢具下列書件，函送中華民國信託業商業同業公會（以下簡稱同業公會）審查後，由同業公會併其審查意見轉報主管機關核准：
一、集合管理運用帳戶之管理及運用計畫。
二、集合管理運用帳戶之風險等級，及足以承擔該帳戶風險之投資人風險承受等級。
三、集合管理運用帳戶約定條款（以下簡稱約定條款）及約定條款與同業公會制訂之約定條款範本對照表。
四、管理、運用人員之名冊及資歷。
五、約定條款定有信託監察人者，其名冊、資歷及願任同意書。
六、董事會議事錄。
七、其他經主管機關規定應檢附之文件。
前項申請經主管機關核准後，信託業應於核准函送達日起六個月內設置集合管理運用帳戶並開始受理信託資金之加入。
但有正當理由無法於六個月內辦理者，於期限屆滿前，得向主管機關申請展延一次，並以六個月為限。
信託業未於前項所定期限內設置集合管理運用帳戶並開始受理信託資金之加入，主管機關得廢止其核准。
信託業設置限專業投資人委託投資之集合管理運用帳戶，應於確認信託資金加入該帳戶之日起五個營業日內，檢具第二項第一款、第三款之約定條款、第四款至第七款等書件向主管機關申報備查。
以外幣計價之集合管理運用帳戶，除主管機關另有規定者外，其加入、退出及應付相關費用，應以信託業所選定之外幣收付，其選定後，不得任意變更。
集合管理運用帳戶涉及資金之匯出、匯入部分，應依中央銀行相關規定辦理。