Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 8-1
A trust enterprise utilize the trust assets of collective trust accounts for investment in products specified in Subparagraph 6 of Article 7 and Subparagraph 6 of the preceding article (hereinafter referred to as “the products”) must meet the following regulations:1. The sales documents must specify the operating strategy of the collective trust accounts for investments in the products and specify the following items in a prominent color and font size.(1) Specify the appropriate investor risk profile and remind that the investor’s investment in the collective trust account shall not account for an excessive proportion of the investor's integrated investment portfolio.(2) Investment risk warnings.(3) Information on the risks of the products and the risks associated with investments in Rule 144A bonds.2. A trust enterprise must fully consider the characteristics, risks, and investor risk profile of the collective trust accounts for investments in the products and set up the minimum subscription amount for investors.3. If the terms and conditions of the collective trust account specify that the ratio of investment in the products exceeds 10 percent, the investment warning “a certain percentage of this account may be invested in non-investment grade high-risk bonds or securitized products” must be specified with the name of the account.4. A trust enterprise must fully evaluate related risks of the products, incorporate them into the internal control system, and submit it to the board of directors for approval.
中文原文 信託資金集合管理運用管理辦法第8-1條
信託業運用集合管理運用帳戶投資於第七條第六款及前條第六款之商品（以下簡稱各該商品）者，應符合下列規定：
一、相關銷售文件應具體說明集合管理運用帳戶投資於各該商品之投資操作策略，並應以顯著顏色及字體方式載明下列事項。
（一）適合之投資人屬性，以及投資人投資該集合管理運用帳戶不宜占其投資組合過高之比重。
（二）投資風險警語。
（三）各該商品風險資訊，並應揭露投資Rule144A債券之相關風險。
二、信託業應充分考量投資各該商品之集合管理運用帳戶之特性、風險及投資人屬性，訂定投資人之最低申購金額。
三、集合管理運用帳戶於約定條款明定投資各該商品之比例逾百分之十者，應於帳戶名稱後面加註投資警語「本帳戶有一定比重得投資於非投資等級之高風險債券或證券化商品」。
四、信託業應充分評估各該商品相關風險，納入內部控制制度，提報董事會通過。
一、相關銷售文件應具體說明集合管理運用帳戶投資於各該商品之投資操作策略，並應以顯著顏色及字體方式載明下列事項。
（一）適合之投資人屬性，以及投資人投資該集合管理運用帳戶不宜占其投資組合過高之比重。
（二）投資風險警語。
（三）各該商品風險資訊，並應揭露投資Rule144A債券之相關風險。
二、信託業應充分考量投資各該商品之集合管理運用帳戶之特性、風險及投資人屬性，訂定投資人之最低申購金額。
三、集合管理運用帳戶於約定條款明定投資各該商品之比例逾百分之十者，應於帳戶名稱後面加註投資警語「本帳戶有一定比重得投資於非投資等級之高風險債券或證券化商品」。
四、信託業應充分評估各該商品相關風險，納入內部控制制度，提報董事會通過。