Regulations Governing Concurrent Conduct of Trust Business by Securities Investment Trust Enterprises, Securities Investment Consulting Enterprises, and Securities Firms Article 8
A SITE, SICE, or securities firm that conducts concurrently specific types of trust business shall conform to the following provisions in addition to other regulatory requirements with respect to the risk management of its trust business:1. A department dedicated to the trust business should be set up to take charge of the management, use and disposal of trust assets and to accept trust assets from customers. Unless it is otherwise approved by the competent authority, the trust business that branches of the SITE, SICE, or securities firm may engage in shall be limited to the acceptance of trust assets, whereas the management, use and disposal of trust assets shall be centrally handled by the dedicated department;2. The accounting of the trust business shall be incorporated into the accounting of trust accounts;3. For the trust business, the dedicated department or branches should post a sign in a conspicuous manner at the business counter and fully inform the customers of the following:(1) The trustee will provide trust services to customers with the duty of care and the duty of loyalty of a good administrator; and(2) The trustee does not guarantee the results of trust asset management or investment that the trustor or the beneficiary is solely responsible for the profit or loss of the trust;4. The business place of the dedicated trust department shall be segregated from other departments;5. The co-selling activities, sharing of information, and sharing of business facilities and business place between the trust business and other businesses of the company shall be free of conflict of interest or other situations that could harm the interests of customers;6. Unless it is otherwise provided by law or the competent authority, the trust business personnel shall keep confidential the customers' correspondence and transaction information and keep such information from the personnel of other departments as well; and7. Internal rules shall be established in reference to the Rules for the Risk Management of Trust Business of Banks drawn up by the Association and approved by the competent authority.The dedicated trust department set up by a SITE or SICE according to the preceding paragraph to operate discretionary investment business under a trust may be incorporated into an independent, dedicated department set up by the SITE or SICE to operate mandate-type discretionary investment business in accordance with the Regulations Governing the Conduct of Discretionary Investment Business by Securities Investment Trust Enterprises and Securities Investment Consulting Enterprises.If a securities firm conducts discretionary investment business under a trust only, its dedicated trust department set up in accordance with Paragraph 1 hereof may be incorporated into an independent, dedicated department set up by the securities firm to operate mandate-type discretionary investment business in accordance with the Regulations Governing the Conduct of Discretionary Investment Business by Securities Investment Trust Enterprises and Securities Investment Consulting Enterprises.If a securities firm conducts wealth management business or the business of custody and investment of funds on behalf of customers under a trust only, its dedicated trust department set up according to Paragraph 1 hereof may be incorporated into an independent, dedicated department set up by the securities firm to operate wealth management business in accordance with Directions for Securities Firms Engaging in Wealth Management Business.
中文原文 證券投資信託事業證券投資顧問事業證券商兼營信託業務管理辦法第8條
證券投資信託事業、證券投資顧問事業或證券商兼營信託業務之特定項目，其信託業務之風險管理，除應符合其他法令規定者外，並應依下列規定辦理：
一、應設置信託業務專責部門，負責信託財產之管理、運用及處分，並得收受信託財產；各分支機構辦理信託業務，除經主管機關核准者外，限於信託財產之收受，其管理、運用及處分均應統籌由該專責部門為之。
二、信託業務相關會計應整併於信託帳處理。
三、專責部門或分支機構辦理信託業務，應以顯著方式於營業櫃檯標示，並向客戶充分告知下列事項：
（一）辦理信託業務，應對客戶盡善良管理人之注意義務及忠實義務。
（二）受託人不擔保信託業務之管理或運用績效，委託人或受益人應自負盈虧。
四、辦理信託業務專責部門之營業場所應與其他部門區隔。
五、信託業務與其他業務間之共同行銷、資訊交互運用、營業設備及營業場所之共用方式，不得有利害衝突或其他損及客戶權益之行為。
六、經營信託業務之人員，關於客戶之往來、交易資料，除其他法律或主管機關另有規定外，應保守秘密；對其他部門之人員，亦同。
七、應參考同業公會擬訂並報經主管機關核定之銀行經營信託業務風險管理規範，訂定內部規範。
證券投資信託事業、證券投資顧問事業以信託方式辦理全權委託投資業務，其依前項設置之信託業務專責部門，得併入依證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法規定以委任方式經營全權委託投資業務所設獨立專責部門。
證券商僅以信託方式辦理全權委託投資業務者，其依第一項設置之信託業務專責部門，得併入依證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法規定以委任方式經營全權委託投資業務所設獨立專責部門。
證券商僅以信託方式辦理財富管理業務或客戶委託保管及運用其款項業務者，其依第一項設置之信託業務專責部門，得併入依證券商辦理財富管理業務應注意事項規定辦理財富管理業務所設獨立專責部門。
一、應設置信託業務專責部門，負責信託財產之管理、運用及處分，並得收受信託財產；各分支機構辦理信託業務，除經主管機關核准者外，限於信託財產之收受，其管理、運用及處分均應統籌由該專責部門為之。
二、信託業務相關會計應整併於信託帳處理。
三、專責部門或分支機構辦理信託業務，應以顯著方式於營業櫃檯標示，並向客戶充分告知下列事項：
（一）辦理信託業務，應對客戶盡善良管理人之注意義務及忠實義務。
（二）受託人不擔保信託業務之管理或運用績效，委託人或受益人應自負盈虧。
四、辦理信託業務專責部門之營業場所應與其他部門區隔。
五、信託業務與其他業務間之共同行銷、資訊交互運用、營業設備及營業場所之共用方式，不得有利害衝突或其他損及客戶權益之行為。
六、經營信託業務之人員，關於客戶之往來、交易資料，除其他法律或主管機關另有規定外，應保守秘密；對其他部門之人員，亦同。
七、應參考同業公會擬訂並報經主管機關核定之銀行經營信託業務風險管理規範，訂定內部規範。
證券投資信託事業、證券投資顧問事業以信託方式辦理全權委託投資業務，其依前項設置之信託業務專責部門，得併入依證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法規定以委任方式經營全權委託投資業務所設獨立專責部門。
證券商僅以信託方式辦理全權委託投資業務者，其依第一項設置之信託業務專責部門，得併入依證券投資信託事業證券投資顧問事業經營全權委託投資業務管理辦法規定以委任方式經營全權委託投資業務所設獨立專責部門。
證券商僅以信託方式辦理財富管理業務或客戶委託保管及運用其款項業務者，其依第一項設置之信託業務專責部門，得併入依證券商辦理財富管理業務應注意事項規定辦理財富管理業務所設獨立專責部門。