The Banking Act of The Republic of China Article 28

Where a commercial bank or a specialized bank conducts trust or securities businesses, the business and accounting shall be independent; rules governing the operation scope and risk management of such businesses shall be prescribed by the competent authority.A bank conducting trust or securities businesses shall appropriate operational funds exclusively for such business operations. The amount of the appropriated operational funds shall be approved by the competent authority.Unless otherwise provided by other laws, a bank conducting trust businesses shall be subject to the provisions of Chapter Six of this Act.Unless otherwise provided by other laws or rules prescribed by the competent authority, a bank's staff conducting trust or securities businesses shall keep customer correspondence and transaction data confidential; the same applies to their dealings with staff of the bank’s other departments.