The Banking Act of The Republic of China Article 110
An investment trust company may operate the following trust funds:1.Trust funds whose uses are designated by the trustors;2.Trust funds whose uses are determined by the company.For trust funds whose uses are determined by the company, the investment trust company may agree in the trust agreement that the shall be responsible for compensating the losses of principal.For the losses of principal to be compensated, the investment trust company shall, at the end of each fiscal year, make a precise assessment and compensate them by allocating funds from the company's special reserve as agreed in the trust agreement.The special reserve in the preceding paragraph shall be appropriated from the revenue of trust properties annually by the company pursuant to standards approved by the competent authority.Surpluses after the investment trust company fully compensates the losses of principal in accordance with regulations, shall be credited to the company's revenue; deficits shall be covered by the Company's own funds.
中文原文 銀行法第110條
信託投資公司得經營左列信託資金：
一、由信託人指定用途之信託資金。
二、由公司確定用途之信託資金。
信託投資公司對由公司確定用途之信託資金，得以信託契約約定，由公司負責，賠償其本金損失。
信託投資公司對應賠償之本金損失，應於每會計年度終了時確實評審，依信託契約之約定，由公司以特別準備金撥付之。
前項特別準備金，由公司每年在信託財產收益項下依主管機關核定之標準提撥。
信託投資公司經依規定十足撥補本金損失後，如有剩餘，作為公司之收益；如有不敷，應由公司以自有資金補足。
一、由信託人指定用途之信託資金。
二、由公司確定用途之信託資金。
信託投資公司對由公司確定用途之信託資金，得以信託契約約定，由公司負責，賠償其本金損失。
信託投資公司對應賠償之本金損失，應於每會計年度終了時確實評審，依信託契約之約定，由公司以特別準備金撥付之。
前項特別準備金，由公司每年在信託財產收益項下依主管機關核定之標準提撥。
信託投資公司經依規定十足撥補本金損失後，如有剩餘，作為公司之收益；如有不敷，應由公司以自有資金補足。