The Banking Act of The Republic of China Article 10
The term "trust funds" as used in this Act shall refer to funds which are received by a bank in the trustee’s position and managed in accordance with the terms of a trust agreement for the interest of a beneficiary designated by the trustor.
中文原文 銀行法第10條
本法稱信託資金，謂銀行以受託人地位，收受信託款項，依照信託契約約定之條件，為信託人指定之受益人之利益而經營之資金。