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序言/ Foreword 02
公會簡介/ About the Association 06
1.公會沿革/ History of the Association 07
2.成立宗旨與主要任務/ Purposes of Establishing the Association and its Missions 08
3.組織系統圖/ Organization Chart 10
4.理事名錄、監事名錄/ Board of Directors and Supervisors 11
5.委員會主任委員及主要會務人員名錄/ Directors of Committees and Major Officials 13
會務暨業務報導/ Association and Business Activities 14
1.會務報導/ Association Activities 15
2.業務報導/ Business Activities 17
信託業人力與業務現況/ Trust Manpower and Business Status 28
展望/ Prospects 38
附錄一:大事紀要/ AppendixⅠ:Chronicles 43
附錄二:會員名錄/ AppendixⅡ:Directory of Members 45
序言 序序言 過去一年,國際金融市場不甚平靜,上半
年日本遭逢強震、中東各國政局動盪;下半年
歐債危機擴大、信評機構調降歐美國債信評以
及二次衰退疑慮等變數接踵而來,然全球各國
對金融監理規範控管的腳步並不停歇,我國當
然也不例外。
鑒於信託業辦理信託業務受理委託人進行
投資或理財規劃之金融商品特性及風險不同,
有強化規範之必要,因此金管會民國100年2月
17日修正「信託業營運範圍受益權轉讓限制風
險揭露及行銷訂約管理辦法」,本會配合研訂
「信託業薪酬制度之訂定及考核原則」,避免
薪酬之考核方式可能誘發不當推介;訂定「信
託業建立非專業投資人商品適合度規章應遵循
事項」,協助信託業建立非專業投資人商品適
ForwardFFFForwardThe international f inancial market was turbulent
in 2011. In the first half of the year, Japan was hit by
a strong earthquake, and there was political unrest in
several Middle Eastern countries; in the second half, the
European national debt crisis expanded, and credit rating
agencies made downward adjustments in the credit rat-
ing of European and American national debt credibility,
giving rise of suspicion for a second economic downturn
fol lowing the f irst associated with the 2007 f inancial
crisis. However, countries around the world have not
stopped stepping toward a standard control of financial
supervision, and Taiwan is obviously no exception.
As the financial products that trust enterprises ap-
plied in making investments or financial management on
behalf of their trustees have different characteristics and
risks, there is a need for standards to be strengthened.
For this reason, the Financial Supervisory Commission
(FSC) amended the “Regulations Governing the Scope of
Business, Restrictions on Transfer of Beneficiary Rights,
Risk Disclosure, Marketing, and Conclusion of Contract
by Trust Enterprises” on February 17, 2011. Accordingly,
the TAROC made the “Guidelines and Method of Review
for the Remuneration System by Trust Enterprises” to
prevent inappropriate promotion through improper salary
assessment methods. It also drafted the “Guidelines for
the Product Suitability Policy to Non-professional Inves-
tors by Trust Enterprises” to assist the trust industry to
set standards for products suitable for non-professional
investors in a l l regulatory aspects inc luding i tems,
grades, internal control, and internal auditing mecha-
nisms.
Meanwhile, the TAROC also made the “Guidelines
for the Advert is ing, Business Sol ic i tat ions, or Busi-
ness Promotional Activities by Trust Enterprises” to set
standard requirements on trust enterprises in managing
non-discretionary pecuniary trust, collective investment
trust fund, securit ization products as well as making
advertisements or other corporate image promotional
activities. The TAROC also supported the FSC to revise
the self-disciplinary principles to help trust enterprises
prevent disputes with clients and strengthen market de-
velopment.
Moreover, for trust enterpr ises that handle ad-
vanced payment trust service, the TAROC has set a
model for contracts for members to follow, effectively
standardizing the rights and duties of service suppliers,
members, and consumers. It also researched and pro-
posed specific suggestions concerning adopted the Pur-
3
序序序序序序序序序序序序言言言言言言言言言 FFFForwwwwwwaaaaaaaarrrrrrrrdddddd
序言
Fo
rward
合度所應包含之項目、分級、內部控制及內部
稽核機制等規範;訂定「信託業從事廣告業務
招攬及營業促銷活動應遵循事項」,規範信託
業就其公司形象或辦理特定金錢信託、集合管
理運用帳戶、證券化商品等信託業務從事廣告
業務招攬及營業促銷活動之應遵循事項;本會
亦配合金管會金融監理規範修正研修相關自律
規範,以減少投資爭議,健全市場發展。
此外,就信託業辦理預收款信託業務本會
研定契約範本供會員遵循,以有效規範提供商
品(服務)業者、會員及消費者之權利義務;
並就預售屋買賣定型化契約增列履約保證機制
之價金信託及不動產開發信託之配套措施研提
具體建議經主管機關採納並發布釋令,有利於
會員辦理相關之不動產價金信託或不動產開發
信託之實務作業。
再者,為利信託業務之發展,本會委請
專家學者蒐集國外經驗,研擬「台灣信託業進
入中國大陸市場之發展與機會」、「信託財產
或受益權受法院強制執行之適法性處理」、
「歐洲中期發行計畫 (EMTN Programs)制度
之研究」等報告,供金管會及會員辦理相關業
務之參考;並邀請日本及香港金融業專家來台
舉辦「日本資產繼承及財產管理相關信託實務
介紹」、「日本信託業務之概況及具體商品介
紹說明會」、「香港銀行及信託業務近二十年
之變化及未來發展方向研討會」等國際性研討
會;希望透過各種方式提供國外信託發展之實
際經驗,供會員業務規劃、研發新種信託商品
之參考。
chase Fund Trust and the Real Estate Development Trust
as Optional Items the Standardized Contract Regarding
Presale Housing Transactions. The competent authority
has adopted these recommendations and published re-
lated regulations as the legal base for members to offer
the real estate purchase fund trust and the real estate
development trust services.
Moreover, to benefit the development of the trust
industry, the TAROC invited experts and academics to
collect their overseas experience, and research and draft
reports including the “Opportunities for Taiwan’s Trust
Enterprises to Tap into China’s Market,” “The Legality
Research about the Trust Property or Beneficiary Rights
be Enforced by the Court,” “EMTN Programs Research”
among others. These offer references to the FSC and
members doing related business.
It also invited experts from the Japanese and Hong
Kong financial experts to speak on the TAROC-held sem-
inars and presentations on the topics of the “Introduction
of Assets Inheritance System and Related Trust Services
in Japan,” the “Development of Trust Market and Major
Trust products in Japan,” and the “HK Banking and Trust
Services Development in 20 Years.” It made alternative
channels to offer the practical experience of overseas
trust development and provided members with business
plans and references for researching and developing new
kinds of trust products.
4
序言
Fo
rward
As trust is involved with a high confidence level
property management system, the development of the
professional abilities of staff working is especially impor-
tant to protect clients’ rights and benefits. The TAROC
would continue to provide trust staff pre-job and on-
the-job training, offer a training mechanism to assist the
smooth completion of relevant training in a hope that the
TAROC, through theoretical and training courses, would
assist them to continue to fulfil each new law and regula-
tion and understand the newest trends in the domestic
trust business.
Looking to the future, the TAROC will continue to
support the government’s policies and conduct research
into and draft t rust-re lated management standards,
amend trust-related laws based on the need of members,
as well as strengthen the trust business research and
development. With the increasingly close relationship
between the two sides of the straits, the TAROC will also
work in accordance with the ECFA’s subsequent pro-
cesses, continue to pay attention to relevant issues and
market development in a hope that in the grim economic
situation over the coming years, it would be able to find
a broader business space for trust business.
基於信託是一種具有高度信賴關係的財
產管理制度,為維護客戶權益,信託從業人員
專業能力的養成尤其重要;本會賡續辦理信託
業業務人員職前及在職訓練,提供訓練機制以
協助從業人員順利完成相關訓練,希冀透過理
論與實務兼備的訓練課程,協助從業人員持續
充實各項新法規並了解國內信託業務之最新趨
勢。
展望未來,本會除持續配合政策辦理信託
相關業務管理規範之研擬、依會員需求研修現
行信託業務有關法令、加強信託業務之研究發
展等外,鑒於兩岸金融往來日益密切,將配合
兩岸經濟合作架構協議 (ECFA)後續進程,持
續關注相關事件發展,期盼在來年重重嚴峻經
濟情勢考驗下,能為業者開創更寬廣之業務空
間。
董事長 Chairman
5
中 華 民 國 信 託 業 商 業 同 業 公 會中 華 民 國 信 託 業 商 業 同 業 公 會
序言
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公會沿革
主管機關於民國 (以下同 )89年9月28日訂
頒「信託業商業同業公會業務管理規則」,以
規範本會之任務及相關運作事宜,同時指定中
華民國銀行商業同業公會全國聯合會及台北市
銀行商業同業公會依相關法令規定共同負責本
會之籌設;中華民國銀行商業同業公會全國聯
合會爰依主管機關指示於89年10月25日召開
「中華民國信託業商業同業公會發起人預備會
議」,各銀行一致推派中央信託局為發起人代
表,並成立公會預備籌設工作小組,負責申請
籌設事宜,經籌設工作小組多次籌備會議,內
政部於90年1月31日准予籌組,會址設於台北
市羅斯福路一段七號四樓。截至100年底計有
54家會員。
History of the Association
On September 28, 2000, the competent authority
published the "Regulations on the Operations of the
Trust Association" to govern the missions and operations
of the Association. Meanwhile, the MOF designated the
Bankers Association of the Republic Of China (BAROC)
and Bankers Association of Taipei (BAT) to jointly arrange
the set-up of the Trust Association of the Republic of
China (TAROC) in accordance with relevant laws and
regulat ions. Pursuant to the di rect ions of the MOF,
BAROC convened the "Preparatory Meeting of Promoters
fo r TAROC" on Oc tobe r 25 , 2000 . The p romote rs
al l agreed to vote the Central Trust of China as the
representative of promoters, and a preparatory working
group was set up. Steered by the Central Trust of China,
all the organization jobs, especially the application for
organization permit, after several meetings by a working
group on establishing TAROC, the Ministry of the Interior
(MOI) approved the set-up of the Association on January
31, 2001. The Association was set up with registered
address at 4F, No. 7, Roosevelt Road, Section 1, Taipei.
It's composed of 45 members as of the end of 2011.
公公公公公會會會會會會簡簡簡簡簡介介介介介 AAAAAAAAbbboooouuut the Asssssooooccciiaaaaaatttt iioooonnnn
公會簡介
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sso
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7
本會第四屆第二次會員大會,行政院金融監督管理委員會銀行局張副局長國銘蒞臨致詞Mr. Kuo-Ming Chang, Deputy Director General of Banking Bureau, Financial Supervisory Commission, speaks at the Second Meeting of the Forth General Assembly
of TAROC.
本會於90年3月7日召開成立大會正式成
立,由會員大會選舉歷屆理、監事,同時選出
理事長及監事會召集人;第三屆理、監事會任
期於99年3月4日任滿,本會於99年3月5日召
開會員大會改選第四屆理、監事會。
成立宗旨與主要任務
一、 成立宗旨
(一) 推廣信託觀念。
(二) 健全信託業經營。
(三) 促進信託業務發展。
(四) 保障委託人及受益人權益。
(五) 協調同業關係。
(六) 增進同業共同利益。
二、 主要任務
依據中華民國信託業商業同業公會章程之
規定,公會主要任務為:
(一) 配合國家經濟建設,促進信託業務發揮
其應有之功能事項。
The TAROC was formally established on March 7,
2001, when the Established Assembly was held. During
the Assembly, the Boards of Directors and Supervisors
were elected, so did the chairman of the Association
and the Convener of the Board of Supervisors. While the
tenure of the third boards of directors and supervisors
comes to an end on March 4, 2010, elect ion for the
fourth boards of directors and supervisors will be held on
March 5, 2010.
Purposes of Establishing the Association and its Missions
A. Purposes of Establishment
1. To promote the trust concept;
2. To streamline the operations of trust enterprises;
3. To promote the development of trust businesses;
4. To protect the interests of trustors and benefi ciaries;
5. To coordinate relationships among members; and
6. To enhance the common interests of all the
members.
B. Main Missions
According to i ts Charter, the main missions of
TAROC are as follows:
1. To promote the functions of trust businesses in line
with national economic development;
2. To assist the implementation of economic and
f inancial pol icies as wel l as trust laws and
regulations of the government and to conduct
research and make suggestions relating thereto;
3. To promote self-discipline by members and also to
help improve and coordinate businesses jointly with
members;
4. To coordinate, survey, research and develop trust
businesses and to issue trust-related publications;
5. To protect the interests of members and their clients
and also to settle business disputes;
6. To prepare and clarify common business regulations,
fair trade rules and accounting principles among
members;
7. To conduct auditing and provide advisory services
to members;
主要任務為:
(一) 配合國家經濟建設,促進信託業務發揮
其應有之功能功能功能功能能能能能事項事項事項事項事項事項事項事項事項項。。。。
1.
with nat
2. To assist the im
financial pol icies a
regulations of the gover
research and make suggestion
3. To promote self-discipline by mem
help improve and coordinate busines
members;
4. To ccoordinate, surveyey,, reereeseseses ararchch aandnd ddevev
bubusis nesses and to issue trtrust-related public
5.5 TToo protect the intereststss ofof mmembers and thei
and also to sesettttlee bbbuususininesesss didispspututeses;;
6.6. To prepe are e anand d clclaarara ifify y common business regu
fair trade ruless and accounting principles
members;
7. To condducucctt aua diting and provide advisory
to memmemmbers;
公會簡介
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公公公公公公
8
(二) 政府財經金融政策與信託法令之協助推
行與研究、建議事項。
(三) 督促會員自律,共謀業務上之改進、聯
繫及協調事項。
(四) 信託業務之聯繫、調查、統計、研究、
發展及刊物發行等事項。
(五) 會員、客戶權益保障及業務紛爭調處等
事項。
(六) 會員間共同業務規章、公平交易規則及
會計處理原則之訂定及解釋等事項。
(七) 辦理會員機構之查核及輔導等事項。
(八) 會員間法令遵行與業務健全經營之協
助、指導及諮詢等事項。
(九) 會員業務宣導及研究發展等事項。
(十) 會員、會員代表及專業人員之管理、測
驗、登記與資格審定等事項。
(十一) 會員商業道德之維護事項。
(十二) 會員違反法令、章程、規範或決議之處
置事項。
(十三) 公益活動之舉辦事項。
(十四) 會員員工專業訓練及業務講習之舉辦事
項。
(十五) 接受政府或團體之委託辦理事項。
(十六) 社會運動之參加事項。
(十七) 參加國際性相關組織及加強國民外交事
項。
(十八) 依其他法令規定應行辦理之事項。
8. To provide assistance, guidance, and advisory
services to members concerning their compliance
with laws and regulations and the development of
sound business operations;
9. To publicize trust businesses and to conduct
research and development for members;
10. To conduct management, test, registration, and
qualification screening of members, member
representatives, and trust professionals;
11. To maintain business ethics among members;
12. To conduct disciplinary actions against members
who violate laws and regulations, the Charter of the
Association, business guidelines or resolutions;
13. To sponsor public welfare activities;
14. To conduct professional training and business
lectures for staff of members;
15. To conduct matters designated by the government
or other groups;
16. To participate in social activities;
17. To part icipate in trust-related international
organizations and to promote civilian diplomacy;
and
18. To engage in other matters required by laws and
regulations.
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中 華 民 國 信 託 業 商 業 同 業 公 會
本會吳秘書長圳益Secretary General Chun-Yi Wu
公會簡介
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業務發展委員會Business Development Committee
法規紀律委員會Legal Affairs and Disciplines Committee
查核輔導委員會Auditing and Advising Committee
財務稅務委員會Finance and Taxation Committee
管理訓練委員會Administration and Training Committee
會員大會Members’ General Assembly
理事會Board of Directors
理事長Chairman
秘書長Secretary General
副秘書長Deputy Secretary General
監事會Board of Supervisors
行政管理組Administration Division
業務發展組Business Development Division
訓練推廣組Education Division
審查輔導組Auditing and Advising Division
組織系統圖Organization Chart
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中 華 民 國 信 託 業 商 業 同 業 公 會
理事名錄Board of Directors
中文職稱Title
姓名Name
現任單位名稱Positon
理事長Chairman of the Board
羅澤成Tse-Cheng Lo
臺灣中小企業銀行董事長Chairman, Taiwan Business Bank
常務理事Managing Directors
魏江霖Justin J.L. Wei
臺灣銀行副總經理Executive Vice President, Bank of Taiwan
林佐堯George T.Y. Lin
第一商業銀行總經理President, First Commercial Bank
理事Director
謝昌俤Chung-Dea Hsieh
合作金庫商業銀行副總經理Executive Vice President,Taiwan Cooperative Bank
高榮成Jung-Cheng Kao
華南商業銀行副總經理Executive Vice President, Hua Nan Commercial Bank
黃存知Tswen-Chih Huang
臺灣工業銀行協理Senior Vice President, Industrial Bank of Taiwan
陳嘉鐘Suka Chen
玉山商業銀行個人金融事業處執行長CEO of Consumer Banking Division, E.Sun Commercial Bank
陸得新Karen Lu
美商摩根大通銀行執行董事Executive Director, JP Morgan Chase Bank, N.A., Taipei Branch
楊淑惠Amy Yang
中國信託商業銀行副總經埋Senior Vice President Chinatrust Commercial Bank
方嘉男Simon Fang
板信商業銀行資深副總經理Senior Vice President, Bank of Panhsin
曾培哲Peter Tseng
台新國際商業銀行副總經埋Senior Vice President , Taishin International Bank
劉宜鐘Yi-Jong Liu
高雄銀行副總經埋Executive Vice President, Bank of Kaohsiung
劉定坤Tim Liu
德意志銀行台北分行董事Director, Deutsche Bank AG, Taipei Branch
資料日期:100年12月31日止
As of December 31,2011
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監事名錄Board of Supervisors
中文職稱Title
姓名Name
現任單位名稱Positon
常務監事Executive Supervisor
徐光曦Kuang-Si Shiu
兆豐商業銀行總經理President ,Mega International Commercial Bank
監事Supervisor
陳善忠John S.C. Chen
上海商業儲蓄銀行執行副總經理Senior Executive Vice President, Shanghai Commercial & Savings Bank
郭大同Datong Kuo
花旗(台灣)商業銀行信託證券服務處負責人Chang Managing Director, Citibank Taiwan Limited
仲向榮Sam Chung
渣打國際商業銀行執行副總經理Executive Vice President , Standard Chartered Bank (Taiwan) Limited
涂洪茂Herman Tu
聯邦商業銀行副總經理
Executive Vice President, Union Bank of Taiwan
資料日期:100年12月31日止
As of December 31,2011
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中 華 民 國 信 託 業 商 業 同 業 公 會
委員會主任委員及主要會務人員名錄Directors of Committees and Major Officials
中文職稱Title
姓名Name
現任單位名稱Positon
業務發展委員會主任委員Director of Business Development Committee
黃忠銘Chung-Min Huang
臺灣土地銀行副總經理Executive Vice President, Land Bank of Taiwan
法規紀律委員會主任委員Director of Legal Affairs and Disciplines Committee
鄭界志Chieh-Chih Cheng
臺灣銀行法律事務處專門委員Senior Vice President, Department of Legal Affairs,
Bank of Taiwan
查核輔導委員會主任委員Director of Auditing and Advising Committee
高榮成Jung-Cheng Kao
華南商業銀行副總經理Executive Vice President, Hua Nan Commercial Bank
財務稅務委員會主任委員Director of Finance and Taxation Committee
周伯蕉Po-Chiao Chou
第一商業銀行副總經理Executive Vice President, First Commercial Bank
管理訓練委員會主任委員Director of Administration and Training Committee
劉玉枝Bessie Y.C.Liu
臺灣銀行財務部經理S.V.P.& General Manager of Department of
Treasury ,Bank of Taiwan
秘書長Secretary General
吳圳益Chun-Yi Wu
副秘書長Deputy Secretary General
黃瑞祺Rachel Hwang
行政管理組副組長Deputy Chief Officer, Administration Division
林淑鈴Sling Lin
訓練推廣組組長Chief Officer, Education Division
陳靖宜Chin-Yi Chen
業務發展組組長Chief Officer, Business Development Division
鐘淑貞Milly Chung
審查輔導組組長Chief Officer, Auditing and Advising Division
李孟鈞Meng-Chun Lee
資料日期:100年12月31日止
As of December 31,2011
會會會會務務務務務暨暨暨暨暨業業業業務務務報報報導導導導 AAAAssssooociation & BBBBuusssiinnnneeeesssssss AAAAAAccctttiivvvities
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會務暨業務報導Association & Business Activities
會務報導
一、 連續五年榮獲內政部評鑑為優等團體
本會成立10年多來,秉持服務會員之精
神,積極推展各項會務及業務工作;為增進工
作效能、促進公會長遠發展、培育人才,以及
推動會務與業務之需,於96年調整本會會務組
織;歷經五年運作,皆能按照章程及工作計畫
辦理各項業務、參與政府有關法令規章之擬修
工作,提供具體意見,做為政府與業界之溝通
橋樑,績效良好,連續五年獲頒全國性社會暨
職業團體工作評鑑優等團體。
二、 定期舉行各項法定會議
本會100年度計召開會員大會1次、理事會
議12次、監事會議6次,通過報告案56案,討
論案50案,追認案5案,備查案7案,總計通過
118案,每一提案均由各委員會或專案小組提
供意見,經理監事討論後,作成決議,或由本
會建請上級機關核辦,或答覆相關單位酌參,
或通函各會員付諸實施。
為有效推動業務,設置業務發展、法規紀
律、查核輔導、財務稅務及管理訓練等五個委
員會,各委員會分設主任委員、副主任委員、
秘書、幹事及委員若干人,並視業務需要,定
期或不定期開會討論各委員會相關業務。
三、 信託業務考察
鑑於信託制度起源於英國,為與英國當地
金融業者交流、瞭解目前國際最新金融規範及
保管業務之發展動向,由羅理事長擔任團長率
領本會常務監事、理事、監事及高階主管人員
計19人,於100年9月27日至10月3日赴英國作
為期7日之考察參訪。
此行主要參訪機構為花旗銀行倫敦分行,
除瞭解目前國際最新金融規範及保管業務之發
Association Activities
A. Rated as excellent association by
MOI for five consecutive years
In the 10 years since the TAROC was founded, it
has upheld a spirit of serving its members and actively
extended the association affairs and business activities.
To increase work eff ic iency, promote the long-term
development of the association, nurture talent, and push
the work to meet the needs of the association and its
member companies, the TAROC adjusted its organization
in 2007. In all the past five years of operation, the TAROC
has been able to handle business in accordance with its
regulations and work plans. It participated in drafting and
amending government-published laws and regulations,
offered specific opinions, and acted as a communication
bridge between the government and industry. Results
have been good, and the TAROC has been awarded
an excellent rating by the Ministry of the Interior (MOI)
as a nat ional socia l and professional group for f ive
consecutive years.
B. Holding regular meetings
I n 2 0 1 1 , t h e TA R O C c o n v e n e d o n e g e n e r a l
assembly, 12 board member meetings and six supervisor
meetings, and passed 56 report cases, 50 discussion
cases, as well as confirmed five on-work cases—a total
of 118 cases. Each committee or project group offers
their opinions on every proposal, for which the decision
was made after discussion by the board members and
supervisors. Then, the TAROC would either submit it to a
higher regulatory authority for approval or make replies
to the relevant institutions, or notify member companies
before it’s put into work.
To effect ively promote associat ion affa i rs, f ive
committees were set up: for business development, laws
and regulations, inspection and coaching, finance and
taxes, and management and training. Each committee
appoints a leader, a deputy, secretary, an administrator,
and severa l members. Each commit tee regular ly or
irregularly holds meetings to discuss the issues related
to its needs.
C. Trust Business Observing Trips
As the trust system originated in the UK, TAROC
Chairman Luo led a group of 19 association members,
supervisors and high-level executives to the UK during
Sept. 27-Oct. 3, 2011 for a seven-day inspection visit
to interact with local Brit ish f inance businesses and
understand the newest international financial standards
and the trends in custodian service development.
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展動向外,亦訪查信託制度於英國廣泛之運用
情形,不僅提供業者對信託業務發展有一個新
的思考方向,亦對我國信託業務之推展,有相
當大的助益,將更有利於未來整體業務之發
展。
四、 舉辦會員聯誼活動
為增進會員情誼與強健身心,本會於100
年5月28日舉辦大板根森林遊樂區及客家文化
園區一日遊,本會理、監事、會員代表、各委
員會委員、秘書、幹事及會務同仁等計近百人
參與。
The main destination of this tr ip was Cit ibank’s
London b ranch to unders tand the newes t cu r ren t
in ternat iona l f inanc ia l s tandards and the t rends in
custodian service development, as well as investigate
the widespread use of trust system in the UK. It not only
it also was a great help to the expansion of Taiwan’s
trust business and will benefit the future development of
business.
D. Organizing member friendship
activities
To promote friendship among members and help
them improve both mental and body healthiness, the
TAROC held a day trip to the Great Roots Forestry Spa
Resort and Hakka Museum on 28 May 2011, attended by
nearly 100 persons, including board members, supervi-
sors, member representatives, committee members, sec-
retaries, as well as administrators.
理、監事及高階主管赴英國倫敦考察信託相關業務The TAROC delegation composed of board members, supervisors, and high-ranking executives makes
a trust business inspection trip in Britain.
本會舉辦會員聯誼活動The TAROC arranges social activities for members.
本會獲內政部頒發優等團體The TAROC is awarded by the Ministry of the Interior(MOI)
as the best vocational association.
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中 華 民 國 信 託 業 商 業 同 業 公 會
業務報導
一、 配合政策研訂信託業務相關管理規範
及應配合措施:
(一) 配合100年2月17日「信託業營運範圍受
益權轉讓限制風險揭露及行銷訂約管理
辦法」之修正,研修相關事項:
1. 訂定「信託業薪酬制度之訂定及考核
原則」,奉行政院金融監督管理委員
會(以下稱金管會)備查後函知會員。
2. 訂定「信託業建立非專業投資人商品適
合度規章應遵循事項」,奉金管會核定
後函知會員。
3. 訂定「信託業從事廣告業務招攬及營業
促銷活動應遵循事項」,奉金管會核定
後函知會員。
4. 修訂「信託業辦理信託業務之交易報告
書及對帳單應遵循事項」,就交易報告
書之交付時間及對帳單之編製頻率修正
中。
5. 修訂「信託業運用信託財產從事衍生性
金融商品及結構型商品交易應遵循事
項」 (原規範名稱為「中華民國信託業
商業同業公會會員運用信託財產從事衍
生性金融商品交易規範」 ),徵詢金管
會與中央銀行表示意見中。
6. 修訂「中華民國信託業商業同業公會
會員辦理信託業務之信託報酬及風險
揭露應遵循事項」 (原規範名稱為「中
華民國信託業商業同業公會會員辦理
特定金錢信託業務資訊揭露一致性規
範」),函報金管會備查中。
Business Activities
A. Formulating Trust-Related
Regulations and Measures in Line
with Government’s Policies
1. In cope with the amendment (announced on
Feb. 17, 2011) to the “Regulations Governing
t h e S c o p e o f B u s i n e s s , R e s t r i c t i o n s o n
Transfer of Beneficiary Rights, Risk Disclosure,
Marketing, and Conclusion of Contract by Trust
Enterprises,” the TAROC made the following
regulations and revisions:
a. Draft of the “Guidelines and Method of Review for
the Remuneration System by Trust Enterprises”
which the TAROC has submitted to the FSC before
it notifi ed members.
b. Draft of the “Guidelines for the Product Suitability
Policy to Non-professional Investors by Trust
Enterprises”, the TAROC had received the FSC ‘s
approval and notifi ed members.
c. Draft of the “Guidelines for the Advertising, Business
Solicitations, or Business Promotional Activities by
Trust Enterprises”, the TAROC had received the FSC ‘s
approval and notifi ed members.
d. Amendment to the “Requirements for Transaction
Report and Statement of Account for Trust Services
of Trust Enterprises” which regulates the report
delivery time and the frequency for making the
report.
e. Amendment to the “Guidelines for the Conduct
of Derivative Financial Productions or Structured
Products Trades by Trust Enterprises” (previously
known as the “Guidelines for the Conduct of
Derivative Financial Commodity Transactions in the
Utilization of Trust Properties by TAROC Members”)
about which the TAROC had consulted to the FSC
and the Central Bank of the Republic of China
(Taiwan) (CBC) for their comments.
f. Amendment to the “Guidelines for the Disclosure of
Trust Remuneration and Risk in Conducting Trust
Businesses by Trust Enterprises under TAROC”
(previously known as the “Uniform Guidelines for
Disclosure of Information of Non-discretionary
Money Trust Business by Trust Enterprises under
TAROC”) which the TAROC has submitted to the
FSC for its review.
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7. 彙整會員就「信託業營運範圍受益權
轉讓限制風險揭露及行銷訂約管理
辦法」實務執行之疑義,擬具建議草
案,奉金管會函頒疑義之問答集後函
知會員。
(二) 訂定「不動產投資信託基金追加募集或
追加私募受益證券發行價格決定方式及
優先認購應遵行事項」,函報金管會核
定中。
(三) 依金管會指示擬具「預售屋買賣定型化
契約增列履約保證機制有關價金信託及
不動產開發信託配套之建議」函報金管
會及內政部,經內政部發布補充說明後
函知會員。
(四) 依金管會指示擬具「商品(服務)禮券預收
款信託契約範本」,奉金管會洽悉後函
知會員。
(五) 修正「信託業內部控制制度標準規範」
有關「特定金錢信託業務」項下之「投
資國外有價證券業務」、「投資境外基
金業務」、「投資證券投資信託基金業
務」、「投資期貨信託基金業務」、
「投資境外結構型商品業務」暨「預
收款信託業務」與「有價證券信託業
務」;及「人員任免作業」、「員工訓
練作業」與「考核及獎懲作業」之相關
規範,奉金管會洽悉後函知會員。
(六) 配合金管會修正「受託機構募集或私募
不動產投資信託受益證券申請書」等
十三件書表格式草案,就辦理初步審查
之書件擬具相關意見函復金管會鈞參。
g. Regarding the “Regulations Governing the Scope
of Business, Restrictions on Transfer of Benefi ciary
Rights, Risk Disclosure, Marketing, and Conclusion
of Contract by Trust Enterprises,” the TAROC
compiled the members’ questions about it and
proposed suggestions to the FSC, and the TAROC
has received the FSC’s reply and notifi ed members.
2. Draft of the “Guidel ines for the Method of
Determining the Issuing Prices and the Matters
of Subscription Priority for Additional Public
Offerings or Private Placements of REIT Benefi ciary
Securities” which has been submitted to the FSC
for its approval.
3. In accordance of the FSC’s instruction, drafted to
the “Suggestions Concerning adopted the Purchase
Fund Trust and the Real Estate Development
Trust as Optional Items the Standardized Contract
Regarding Presale Housing Transactions”, which
copies have been submitted to the FSC and the
MOI for their review. The TAROC has notified
members with MOI’s comments.
4. In accordance of the FSC’s instruction, drafted to
the “Model Contract for Advanced Payment Trust
Business by Trust Enterprises under TAROC—
Commodity (Service) Vouchers” which the TAROC
has received the FSC’s approval and notified
members.
5. Amendment to the “Guidelines for the Internal
Control System of Trust Enterprises” regarding the
specific requirements about “Non-discretionary
Money Trusts” such as the “investment on foreign
securities,” “investment on foreign mutual fund,”
“investment on securities investment trust fund,”
“investment on futures trust fund,” “investment on
offshore structured products,” “advanced payment
trust, ” “securities trust, ” as well as “procedures for
employee hiring and layoff,” “employee rewarding
and punishment system,” among others. The
TAROC has received the FSC’s approval and
notifi ed members.
6. Regarding the FSC's revisions to the “Application
forms for Public Offering or Private Placement of
REIT and REAT Benefi ciary Securities by a Trustee”
as well as 12 related document formats, and
meanwhile initiated the documents required by the
first-step screening. The TAROC had reported to
the FSC for its comments.
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中 華 民 國 信 託 業 商 業 同 業 公 會
(七) 研定證券投資信託公司每日以電子方式
傳輸證券投資信託基金資料予基金保管
機構進行月報檢核作業,更新「投信公
司應每日提供之電子檔案規格」,以利
月報檢核資訊化。
(八) 配合100年1月20日金管會修正「信託
業負責人應具備資格條件暨經營與管理
人員應具備信託專門學識或經驗準則」
部分條文,修訂「信託業經營與管理人
員任職、停止執行職務、撤銷登錄及處
置與申復程序等應遵循事項」原規範名
稱為「中華民國信託業商業同業公會辦
理信託業經營與管理人員登錄作業辦
法」,奉金管會核定後函知會員。
(九) 為利信託業客戶辨識信託從業人員之資
格,經參考相關金融公會之作法,並考
量行業特性、資料正確及時性及實務性
可行性,擬具「客戶識別適格信託業從
業人員之具體措施」函報金管會鈞參。
二、 建議研修現行信託業務有關法規
(一) 就投信投顧公會「中華民國證券投資信
託暨顧問商業同業公會會員及其銷售機
構基金通路報酬揭露施行要點」,研提
相關建議事項,函請金管會證期局及投
信投顧公會參酌:
1. 就會員實務執行之疑義建議召開說明
會,並依會員系統建置作業時程建議給
予緩衝期。
2. 就基金通路報酬揭露定期通知建議採統
一制式方式揭露。
(二) 就修正境外基金申報作業,就會員以境
外基金申報平台媒體格式向集保結算所
申報所投入之資訊調整時間、人力、成
7. P ro p o s e d t h e e l e c t ro n i c f o r m a t f o r t h e
securities investment trust companies (SITC)
to make daily transition report of securit ies
investment trust fund to the fund’s custodian
banks so as to faci l i tate the means for the
latter to make monthly review of the fund’s
transaction. The “updated electronic format
of SITC daily report” will help streamline the
digi ta l ized information management of the
banks.
8. I n c o p e w i t h t h e F S C ’s a m e n d m e n t t o
the “Gu ide l i nes fo r the Qua l i f i ca t ions o f
Responsible Person of Trust Business and
Special Knowledge of Experience Requirement”
published on Jan. 20, 2011, the TAROC made
revision to the “Guidelines for Trust Personnel
Hiring, Job Suspension, as Well as Registration
Wi thdraw or Renewa l” (p rev ious ly known
as the “Guidel ines for New Trust Business
and Managerial Staff Registrat ion with the
TAROC”). The TAROC has notified members of
this revision after it’s approved by the FSC.
9. In order he lp the c l ients d i f fe rent ia te the
qual i f icat ions of trust workers, the TAROC
made the “Guidelines for Clients to Differentiate
Trust Workers’ Qualif ication” with reference
o f those o f re la ted f inanc ia l assoc ia t ion ,
c o n c e r n i n g b u s i n e s s c h a r a c t e r i s t i c s ,
information accuracy, and practice feasibility.
The TAROC has made copy of the Guidelines
to the FSC for its references.
B. Proposed Amendments to
Trust-related Laws and Regulations
1. Proposed suggestions regarding the “Guidelines
for D isc los ing the Fund Remunerat ion by
SITCA Members and the Fund Distributors”
the ("Guidelines") published by the Securities
Investment Trust and Consulting Association
(SITCA), and sent copies of the suggestions to the
Securities and Futures Bureau (SFB) under the FSC
as well as the SITCA for their references.
a. Arranged a presentation regarding how to follow the
“Guidelines” in practice and considered to allow a
grace period when proposing the working schedule.
b. Schemed a standardized format for the regular
investment report of fund distributors.
2. Regarding the amendment to the procedures of
fi ling the data to the Information Reporting Platform
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本及困難點,擬具相關建議,奉金管會
函復採納本會建議後,函知會員。
(三) 擬具「信託資金集合管理運用管理辦
法」部分條文建議修正草案,增列集合
管理運用帳戶之開辦期限、終止之規
定;為滿足投資人之需,明定集 合管理
運用帳戶得以外幣計價等規定,函報金
管會鈞參。
三、 加強信託業務之研究發展
(一) 就有關兩岸經濟合作架構協議 (ECFA)之
金融議題中,釐清國內信託業者如何前
往大陸地區辦理信託業務;並就台灣信
託業進入中國大陸市場之發展策略、業
務方向、利基與風險提供建議,及提出
可行之策略模式,研擬「台灣信託業進
入中國大陸市場之發展與機會」報告後
函知金管會及會員參考。
(二) 為因應業者實務需求,研擬「信託財產
或受益權受法院強制執行之適法性處
理」報告後函知主管機關及會員參考。
(三) 為探討辦理都市更新相關架構,及以信託
方式辦理都市更新可行之運作方式,以利
業者實務運作,委請法律事務所與學者專
家研議「信託業以信託方式辦理都市更新
之研究」報告供主管機關及會員參考。
(四) 為因應信託業者提昇不動產投資信託基金
管理效率之實務需要,以活絡我國不動產
投資信託基金市場,委請法律事務所研議
「不動產投資信託基金市場之研究—以香
港、新加坡及美國之不動產投資信託基金
為例」報告供主管機關及會員參考。
of Offshore Fund Observation Post System, to fi ling
offshore fund to the Information Reporting Platform
for members, the TAROC proposed suggestions
concerning the schedule, manpower, cost and other
diffi culties that members may be faced with when
they use the standardized format to file the data
to the Taiwan Depository & Clearing Corporation
(TDCC). The TAROC has received the FSC’s reply
which accepted the TAROC’s suggestions, and
notifi ed members.
3. Revision to the “Rules Governing the Management
and Employment of Collective Investment Trust
Fund” to add the deadline for opening or ceasing
the Collective Investment Trust Account, and allow
the Collective Investment Trust Account to be
denominated by foreign currencies. The TAROC
made a copy of the draft revision to the FSC for its
reference.
C. Research on Trust Market Development
1. Regarding the financial issues under the Cross-
Stra i ts Economic Cooperat ion Framework
Agreement (ECFA), the TAROC made a report on
the “Opportunities for Taiwan’s Trust Enterprises to
Tap into China’s Market” analyzing the niches, risks,
marketing strategies, and development directions
for trust enterprises to explore the mainland market.
The TAROC has made copies of the report as
reference of the FSC and members.
2. In order to meet the demand of members, the
TAROC made a report on the “The Legality
Research about the Trust Property or Beneficiary
Rights be Enforced by the Court” as reference of
the competent authority and members.
3. In order to further clarify the urban renewal
framework and the feasibility for implementing
urban renewal through trust service, the TAROC
entrusted a law fi rm as well as scholars to research
for the project on the “Feasibility for Implementing
Urban Renewal through Trust Service” and made a
report as reference of the competent authority and
members.
4. In order to meet the need of trust enterprises in
raising the efficiency of REIT as well as to boost
the market in Taiwan, the TAROC entrusted a law
firm to research for the project on the “The REIT
Marketing Research in Hong Kong, Singapore, and
the U.S.”, and made a report as reference of the
competent authority and members.
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中 華 民 國 信 託 業 商 業 同 業 公 會
(五) 為因應會員服務外資客戶瞭解投資衍生性
商品相關議題之需要,配合法令更迭,修
正「外資投資衍生性商品之相關議題」報
告後函知會員參考。
(六) 為瞭解「歐洲中期發行計畫」(EMTN Pro-
grams)整體運作架構及其相關法令依據,
作為審查境外結構型商品參考,研擬「歐
洲中期發行計畫制度之研究」報告後函知
主管機關、相關公會及會員參考。
四、 信託業務之服務及宣導教育訓練
(一) 信託業人員資格審定
依據「信託業負責人應具備資格條件暨經
營與管理人員應具備信託專門學識或經驗
準則」規定,信託業從業人員非經向本會
登錄,不得執行職務。本會於100年度合
計辦理會員13,994人次審定登錄。
5. In order to meet the demand of members for
helping their foreign clients better understand the
financial derivatives market in Taiwan, the TAROC
proposed a research project on “Foreigners’
Investments on Taiwan’s Financial Derivatives
Market” and regarding the regulation’s revisions,
the TAROC made a amendment report as reference
of members.
6. In order to understand the operational framework
and related legal regulations of the EMTN Program
(Euro Medium Term Note Programs), the TAROC
made a report on the “Operational Framework of
EMTN Program” as reference of the competent
authority, related associations and members.
D. Providing Services and Conducting
Publicity, Education, and Training
on Trust
1. Screening the Qualifications of Trust Personnel
Under the “Guidelines for the Qualif ications of
Responsible Person of Trust Business and Special
Knowledge of Experience Requirement,” any new
trust worker won’t be qualified to execute duties
unless they have registered with the TAROC. In
2011, the TAROC handled a total of 13,994 trust
worker registrations.
本會舉辦「結構型商品之國外監理制度與投資人保護趨勢」研討會Presentation on “Regulations Governing Offshore Structured Products and related regulations”
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(二) 教育訓練
1. 依「信託業負責人應具備資格條件暨經
營與管理人員應具備信託專門學識或經
驗準則」規定,信託業之經營與管理人
員依其職務性質應分別取得督導、管理
及業務人員資格,其中督導人員與管理
人員之資格除得透過教授信託相關課程
取得外,亦可透過參加經本會認可之信
託業務相關訓練課程,累計一定時數以
上,持有結業證書而取得。本會於100
年度分別認可台灣金融研訓院、證券暨
期貨市場發展基金會及台北金融研究發
展基金會所舉辦之信託業務相關訓練課
程,提供信託業從業人員及有志加入信
託業人士多元之培訓管道,三個專業訓
練機構100年度共舉辦280班次,結業人
數計11,526人次。
2. 依「信託業負責人應具備資格條件暨
經營與管理人員應具備信託專門學識或
經驗準則」規定信託業務人員需參加職
前及在職訓練,本會分別自95年11月及
96年10月起陸續開辦信託業業務人員
職前及在職訓練課程,100年度受訓人
數分別為8,081及18,273人次。
2. Providing Education and Training
a. As stated in the “Guidelines for the Qualifications
of Responsible Person of Trust Business and
Special Knowledge of Experience Requirement,”
the operator or manager ia l staff of a t rust
e n t e r p r i s e s h o u l d , i n a c c o rd a n c e o f t h e
responsib i l i t ies of the i r pos i t ions, acqui re
the qualification certificate for assuming the
position as a supervisor, manager, or business
representa t i ve . For the f i r s t two k inds o f
positions, they can earn credits to obtain the
certificate by giving trust-related lectures at
university or taking TAROC-designated training
courses. In 2011, the TAROC approved a total
of 280 training courses arranged by the Taiwan
Academy of Banking and Finance, Securities
& Futures Institute, and Taipei Foundation of
Finance. In 2011, a total of 11,526 persons
completed these courses and obtained qualifi-
cation certificates.
b. Under the “Guidelines for the Qualifications of
Responsible Person of Trust Business and Special
Knowledge of Experience Requirement,” any new
trust workers should take both pre-job and on-job
training courses. The TAROC started to arrange pre-
job training in November 2006 and on-job training
in October 2007. In 2011, they were participated by
8,081 trainees and 18,273 trainees, respectively.
本會舉辦「日本資產繼承及財產管理相關信託實務介紹」說明會Presentation on “Introduction of Assets Inheritance System and Related Trust Services in Japan”
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中 華 民 國 信 託 業 商 業 同 業 公 會
(三) 舉辦研討會、課程及說明會
1. 「以信託方式辦理都市更新相關法規與
案例介紹(第二期)」說明會:鑒於都
市更新結合信託機制有助於都市更新案
件之推動,為協助會員了解都市更新相
關法規及信託制度在都市更新案件之運
用,以利業務推展,於100年1月20日
舉辦本說明會。
2. 「日本資產繼承及財產管理相關信託實
務介紹」說明會:鑑於我國與日本皆面
臨人口老化之問題,而日本資產繼承及
財產管理相關信託之實務發展經驗,可
供會員發展相關業務之參考,於100年
2月24日邀請日本三菱UFJ信託銀行舉
辦本說明會。
3. 「結構型商品之國外監理制度與投資人
保護趨勢」研討會:為掌握先進國家
於雷曼事件後對結構型商品之監理及投
資人保護之改革方向,以為主管機關監
理、業者經營發展及投資人保護之參
考,於100年4月27日舉辦本研討會。
4. 「兩岸信託業務之合作機會與挑戰 」
說明會:為協助會員了解中國大陸信託
公司及信託業務之法制、業務發展現況
以及兩岸信託業者合作之機會與挑戰,
以利兩岸信託業務之交流,於100年5
月25日舉辦本說明會。
3. Conferences, Seminars, and Presentations
a. Presentation on “Regulations Governing Modifica-
tion of Urban Renewal through Trust Service and
Example Introduction (2nd)”: the TAROC held the
presentation on Jan. 20, 2011 to help members
better understand the legal regulations and trust
system applicable to the development of urban
renewal through trust services.
b. Presentation on “Introduction of Assets Inheritance
System and Related Trust Services in Japan”:
recognizing that Taiwan and Japan share the similar
aging population problem, the TAROC invited
experts from Mitsubishi UFJ Trust and Banking to
introduce the assets inheritance system and related
trust services in Japan at the presentation held on
February 24, 2011.
c. Presentation on “Regulations Governing Offshore
Structured Products and related regulations”: the
TAROC held the presentation on April 27, 2011 to
discuss how the Western countries have improved
their financial monitoring and investor protection
systems after the Lehman Brother crisis explored
the flaws of the restructured product market. The
TAROC then made a report of the presentation as
reference of the competent authority, related com-
panies, and investors.
d. Presentation on the “Opportunities and Challenges
of Cross-straits Trust Cooperation”: in order to help
members better understand the trust company
structure and trust regulations in Chinese mainland
as well as the opportunities and challenges of
cross-straits trust cooperation, the TAROC held the
presentation on May 25, 2011.
本會舉辦 「預售屋買賣之價金信託及不動產開發信託」說明會Presentation on the “Presale House Traded Price Trust and Real Estate Development Trust”
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5. 「信託業營運範圍受益權轉讓限制風險揭
露及行銷訂約管理辦法及其相關規範 」
說明會:主管機關於100年2月17日修
正「信託業營運範圍受益權轉讓限制風
險揭露及行銷訂約管理辦法」,為協助
會員進一步了解法規訂定要旨及條文內
容以利遵循,於100年6月22日舉辦本
說明會。
6. 「預售屋買賣之價金信託及不動產開發
信託」說明會:內政部公告修正「預
售屋買賣契約書範本」及「預售屋買賣
定型化契約應記載及不得記載事項」,
自100年5月1日信託機制納入預售屋買
賣交易保障機制選項之中,為協助會員
瞭解預售屋買賣之「價金信託」及「不
動產開發信託」架構及實務運作相關議
題,於100年7月22日舉辦本說明會。
7. 「重要信託法規修正內容及相關規範宣
導」說明會: 宣導100年度重要信託法
規修正內容及相關規範,銀行局分別於
北、中、南三區舉辦說明會,由本會擔
任協辦單位,分別於100年8月12、26
日及9月9日舉辦本說明會。
8. 「信託業務稽核實務研習班(第七
期)」課程:為使會員了解主管機關對
業者之監理政策,並協助信託業稽核人
員了解信託業務稽核實務及有效建置信
託業務內部控制制度,以促進信託業務
之健全發展,於100年8月23日舉辦本
課程。
9. 「日本信託業務之概況及具體商品介
紹」說明會:鑒於日本信託業務之實務
運作經驗可供我國信託業務發展之參
考,邀請日本三菱UFJ信託銀行於100
年10月26日舉辦本說明會。
e. Presentation on the “Regulations Governing the
Scope of Business, Restrictions on Transfer of
Beneficiary Rights, Risk Disclosure, Marketing,
and Conclusion of Contract by Trust Enterprises”:
the course, held on June 22, 2011, was arranged
to help members better understand the revision to
the “Regulations Governing the Scope of Business,
Restrictions on Transfer of Benefi ciary Rights, Risk
Disclosure, Marketing, and Conclusion of Contract
by Trust Enterprises” that the FSC published on
Feb. 17, 2011.
f. Presentation on the “Presale House Purchase Fund
Trust and Real Estate Development Trust”: MOI has
published the “Standardized Contract Regarding
Presale Housing Transactions” and “Manda-
tory and Prohibitory Provisions of Standardized
Contract Regarding Presale Housing Transactions”
which have become applicable to the trust service
mechanism for protection of the pre-sale house
transactions since May 1, 2011. In order to help
members understand the working system and
related issues about the “Purchase Fund Trust” and
“Real Estate Development Trust,” the TAROC held
the presentation on July 22, 2011.
g. Presentation on the “Important Amendments to
Trust Law and Related Regulations”: the Banking
Bureau under the FSC held three rounds of the
Presentation, with the TAROC as co-sponsor, in
northern, central, and southern Taiwan, on Aug. 12,
Aug. 26, and Sept. 9, respectively.
h. Workshop on “Auditing for Trust Enterprises (7th)”
the TAROC held the workshop on Aug. 23, 2011,
during which participants learned how to practice
auditing for trust business and how to build up in-
ternal control mechanism for trust enterprises. It’s
helpful to promote healthy development of the trust
market in Taiwan.
i. Presentation on “Development of Trust Market
and Major Trust products in Japan”: In order to
help members learn of Japan’s experience in this
business, the TAROC arranged the presentation
on Oct. 26, 2011, inviting experts from Mitsubishi
UFJ Trust and Banking to give lectures on Japan’s
experience in this business.
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中 華 民 國 信 託 業 商 業 同 業 公 會
10. 「有價證券信託課稅之理論與實務」
研討會:鑒於主管機關發布本金自益
孳息他益有價證券信託課稅之相關函
釋,對於我國有價證券信託業務之後
續發展影響深遠, 於100年11月9日
與國立中正大學法學院民商法研究中
心、國立中正大學財經法律學系及台
灣金融研訓院共同舉辦本研討會。
11. 「香港銀行及信託業務近二十年之變
化及未來發展方向」研討會:香港金
融業為世界金融先驅之一,近二十年
與大陸金融市場關係密切,其經營銀
行及信託業務之發展模式與經驗,足
供會員參考,於100年12月8日與銀行
公會共同舉辦本研討會。
12. 「信託法制與實務發展趨勢」研討
會:信託業法於89年頒布施行迄今已
逾10年,時值國內外金融監理及經濟
情勢快速變化之際,邀請國內外專家
以國內信託業之監理及法制探討,以
及日本以土地信託實施都市更新機制
之探討為主題,於100年12月23日舉
辦本研討會。
j. Conference on the “Tax on Securit ies Trust:
Theory and Practice”: regarding the impact of
the government’s announcement of the tax on
the income generated by securities trust on the
securities trust market in Taiwan, the TAROC
joined the Civi land Commercial Law Center and
Department of Law under the National Chung-
Cheng University, and the Taiwan Academy
of Banking and Finance in co-organizing the
conference on Nov. 9, 2011.
k. Conference on the “HK Banking and Trust Services
Development in 20 Years”: Hong Kong, a major
regional fi nancial hub in Asia, is getting closer with
China’s fi nancial market over the past two decades.
In order to help members better understand the
banking and trust business development in Hong
Kong, the TAROC and the Banking Association of
the ROC co-organized the conference on Dec. 8,
2011.
L. Seminar on “Legal Affairs and Practices of Financial
Institution”: the Trust Business Law, announced in
2000, has been implemented for 10 years. Amid the
quick changes in both domestic and international
fi nancial market and economic situation, the TAROC
arranged the seminar on Dec. 23, 2011, inviting
international and local scholars to discuss the moni-
toring and legal systems under the Trust Business
Law as well as Japan’s experience in pursuing
urban renewal with land trust service.
本會舉辦「香港銀行及信託業務近二十年之變化及未來發展方向」研討會Conference on the “HK Banking and Trust Services Development in 20 Years”
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(四) 宣導信託觀念
1 舉辦「2011年公務機關及社福團體信
託宣導會」:鑑於信託制度可協助公務
機關及社福機關服務弱勢族群,於100
年9月20日辦理宣導會。
2. 參加「2011年消費新生活系列宣導活
動」之「珍愛地球,永續消費-消保嘉
年華會活動」:於100年10月15日活動
中舉辦有獎徵答宣導信託觀念。
3. 配合各機關團體辦理信託宣導會:為宣
導信託觀念以增加民眾財產規劃之管
道,100年度配合臺北市長期照顧管理
中心、國立雲林科技大學、社團法人中
華民國康復之友聯盟、高雄市議會及台
北市至善老人安養護中心等機關團體共
計協助辦理6場信託宣導會。
4. 於本會網站建置會員辦理「身心障礙者
財產信託」相關資訊供民眾參考。
4. Trust Concept Promotion
a. Trust Promotional Seminar on the “Introduction of
Trust Services for Government Agencies and Social
Welfare Organizations”: the TAROC held the seminar
on Sept. 20, 2011, advocating how the government
agencies and social welfare organizations would
apply trust services to help those people in need.
b. 2011 New Consumer Life Promotional Activities:
Love Earth; Enjoy Consumption—Consumer
Protection Carnival”: the TAROC offered rewarding
quiz game during the activity held on Oct. 15, 2011.
c. Trust Promotional Seminars: in order to advocate
trust as an essential part of personal financial
management, the TAROC arranged six trust pro-
motional seminars with six government and private
organizations--Taipei Long-term Homecare Service
center, National Yunlin University of Science
& Technology, Alliance for the Mentally Il l of
R.O.C.,Taiwan(TAMI), Kaohsiung City Council, and
Taipei Chishan Senior Care Center—during 2011.
d. Online information on “Trust Services for People
with Disabilities” available on the TAROC’s website.
本會舉辦「公務機關及社福團體信託宣導會」Trust Promotional Seminar on the “Introduction of Trust Services for Government Agencies and Social Welfare Organizations”
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中 華 民 國 信 託 業 商 業 同 業 公 會
(五) 信託論文研究補助及獎助活動:為推動國
內公私立大學研究所博、碩士班研究生研
究信託之風氣,以利整體信託業務之研究
與發展,100年度持續辦理「信託論文研
究補助及獎助活動」,碩士類「個人理財
行為對於信託的認知與需求之探討」獲
評為甲等並予以補助。
五、 會員財務與業務查核相關事項
依據「信託業商業同業公會業務管理規
則」規定應注意查核會員之財務、業務情形;
本會依經金管會備查之會員財務與業務查核辦
法及會員專案查核與輔導辦法等相關規定,協
助會員健全財務及建置業務內部控制制度。
本會辦理會員財務業務查核與輔導相關事
宜,查核與輔導作業包含對會員表報審閱與實
地查核二部分。
(一) 表報審閱部分,依據信託業法施行細則
規定,信託業者應於每半年營業年度終
了後二個月內及營業年度終了後四個月
內,辦理營業報告書與財務報告之申
報,由本會依據會員財務報告審閱要點
辦理會員財務報告之審閱;本年度就所
有會員所申報之99年度財務報告辦理書
面審閱45件及100年度上半年度財務報告
辦理書面審閱51件,並將審閱結果彙報
金管會備查。
(二) 實地查核部分,本年度就會員抽選8家辦
理實地查核,期以輔導會員健全信託業
務相關內部控制制度,查核報告均依規
定函報金管會;經本會查核與輔導後,
會員內部控制制度之建置已日趨妥善。
5. Awards and Subsidies for Trust Research Projects
In order to encourage graduate students to do
research on trust business as a means to promote trust
development in Taiwan, the TAROC continued to offer
awards and subsidies for the trust research projects
conducted by graduate students at universities in
2011. The Master’s category which won the subsidy
was on the topic “Trust Demand for Individual Financial
Management.”
E. Auditing Finance and Business
of Members
Under the "Regulations on the Operations of the
Trust Association," the TAROC should make audit ing
on members ’ f i nanc ia l cond i t ion and bus iness . In
accordance with the government-approved Regulations
on Auditing Finance and Business of TAROC Members
and Regu la t ions on Spec ia l Aud i t ing and Adv isory
Assistance to TAROC Members," the TAROC should
regularly check members’ financial condition and provide
assistance to help them establish an internal control
system.
The TAROC has made annua l i nspec t ions on
members ’ operat ions and f inanc ia l cond i t ions and
provided advisory assistance. The annual inspection
consists two parts of reviewing f inancial reports and
making field examination.
1. R e v i e w o f F i n a n c i a l R e p o r t s : u n d e r t h e
reinforcement rules of the Trust Enterprise Act,
trust enterprises should make business and
fi nancial reports within two months after a half-year
operation and make annual business and fi nancial
reports within four months after one-year operation.
The TAROC will review their fi nancial reports based
on the Main Points on Financial Report Inspection
for TAROC Members. In 2011, it reviewed 45 annual
reports for 2010 and 51 semi-annual reports for the
fi rst half of 2011, and then submitted review results
to the FSC.
2. Field Examination: in 2011, the TAROC randomly
selected eight members for field examination on
either their headquarters or branch offi ces. It made
the inspection to ensure that members operate
under reliable internal control system and provided
advisory assistance if necessary. The TAROC
has reported inspection result to the FSC. Most
inspected members have made improvement in
their internal control system.
信信信託託託託業業業業業人人人力力力與與與業業業務務務務現現現現況況況況 TTTrrust Manpower aaaannddd BBBBuusssssiiiiinneeeessssss SSSttaaaatttus
信託業人力與業務現況
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信託業人力與業務現況Trust Manpower and Business Status
pp
信託人力與業務現況
「信託」制度立基於委託人與受託人間之
高度信賴關係上,受託人對於委託人及受益人除
負有善良管理人之注意和忠實義務外,更須具備
高度的專業能力,因此,信託業對信託專業人員
相關資格之取得及教育訓練亦高度重視,以符法
令之規定及社會之期待。本會依「信託業負責人
應具備資格條件暨經營與管理人員應具備信託專
門學識或經驗準則」規定,辦理信託業經營與管
理人員應具備之資格審定及登錄作業。另,為充
分瞭解信託業務之發展動態,本會以信託業法第
16條信託業經營之業務項目及第17條信託業經
營之附屬業務項目為分類,彙整會員之信託業務
統計資料。
1 0 0年度續委託台灣金融研訓院辦理第
29、30、31期信託業業務人員信託業務專業筆
試測驗,全年度報考人數17,221人,到考人數
13,398人,合格人數5,393人,合格率為百分之
40.25。而電腦測驗部分全年度報考人數14,060
人,到考人數11,024人,合格人數4,966人,合
格率約百分之45.05。
依據「信託業負責人應具備資格條件暨經
營與管理人員應具備信託專門學識或經驗準則」
第16條規定,信託業業務人員亦得取得投信投
顧公會委託機構舉辦之證券投資信託及顧問事業
之業務員測驗合格,再經本會或本會認可之金
融專業訓練機構舉辦之信託法規測驗合格之方
式以符合信託業業務人員之專門學識或經驗。
爰此,本會自96年底起委託台灣金融研訓院辦
理「信託業業務人員信託業務專業測驗【信託
法規乙科】」,100年度辦理第11、12、13 期
之測驗,全年度報考人數271人,到考人數246
人,合格人數220人,合格率為百分之89.43。
Trust Manpower and Business Status
"Trust" is a business built on highly reliable rela-
tionship among people. In addition to the responsibilities
for making good management of trust assets and loyalty
to clients or beneficiaries, competent trust personnel
should have highly professional capabil ity. Therefore,
certified qualifications and professional training are es-
pecially important for trust enterprises. The Association,
pursuant to the requirements stated in the "Guidelines
for the Qualifications of Responsible Persons of Trust
Business and Special Knowledge or Experience Require-
ment," arranges to examine the qualifications of trust
personnel. Meanwhile, for a better understanding of op-
erations of members, the Association compiled statistics
about members' operations based on the classification of
trust business and supplementary trust business stated
in Articles 16-17 of the Trust Enterprise Act.
In 2011, the TAROC continued to authorize the Tai-
wan Academy of Banking & Finance (TABF) to arrange
the 29th, 30th, and 31st Professional Test on Trust Busi-
ness for Trust Business Personnel, which were avail-
able in two versions of written exam and computerized
exam. For the three tests held in 2011, the written exams
were registered by 17,221 persons and actually taken
by 13,398 persons among whom 5,393 persons passed
the tests. The test-passing rate is 40.25%. Meanwhile,
the computerized exams were registered by 14,060 per-
sons and actually taken by 11,024 persons among whom
4,966 persons passed the test. The test passing rate is
45.05%.
As per Article 16 of the “Guidelines for the Quali-
fications of Responsible Persons of Trust Business and
Special Knowledge or Experience Requirement,” those
who would like to work as trust business representatives
could first take the securities investment trust qualifica-
tion test held by any institution approved by the Securi-
ties Investment Trust and Consulting Association (SITCA)
and then take the "Test on Trust Law and Regulations"
arranged by TAROC-approved institut ions. Since the
TAROC authorized the TABF to arrange the "Test on Trust
Law and Regulations" in 2007, it has held the test for
several times. For the 11st, 12nd, and 13rd times of the
test held in 2011, the written exams were registered by
271 persons and actually taken by 246 persons among
whom 220 persons passed the test, hitting a high test-
passing rate of 89.43%. The computerized exams were
registered by 435 persons and actually taken by 368 per-
sons, among whom 305 persons passed the test with a
test-passing rate of 82.88%.
信託業人力與業務現況
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而電腦測驗部分全年度報考人數435人,到考
人數368人,合格人數305人,合格率約百分之
82.88。
一、 信託業專業人員之人力素質
本會依據「信託業負責人應具備資格條件
暨經營與管理人員應具備信託專門學識或經驗準
則」之規定,辦理信託業經營與管理人員應具備
之信託專門學識或經驗之資格審定及登錄。
本會自91年6月起開辦人員資格審定及登
錄作業,截至100年12月底止,45家銀行會員
及9家證券商會員之信託業經營與管理人員,計
68,194人,其中督導人員共有748人,管理人員
有20,302人,業務人員計有47,144人,據統計前
述各類人員(督導、管理、業務)中具有大專以上之
學歷者,有63,771人,約占總人數之93.51%由
此可知,我國信託業之人力素質實具有高度之專
業水準,除可得到社會大眾的信賴外,對信託業
之發展亦具有相當大之助益。(見表一)
表一/信託業經營與管理人員統計表
Table 1: Statistics on Trust Professionals單位:人
Unit: person
督導人員SupervisoryPersonnel
管理人員Managerial Personnel
業務人員Business Personnel
合計Total
碩士及以上Master’s Degree or Above
336 1,691 3,266 5,293
大學Bachelor’s Degree
333 10,461 27,803 38,597
專科Associate Degree
58 6,668 13,155 19,881
高中(職)Senior High School(Vocational School)
21 1,482 2,920 4,423
合計Total
748 20,302 47,144 68,194
資料日期:100年12月31日止
Statistics as of Dec. 31, 2011
A. Qual i ty of Professionals in Trust
Enterprises
Pursuant to the "Guidelines for the Qualifications
of Responsible Persons of Trust Business and Special
Knowledge or Experience Requirement," the TAROC con-
ducts the screening of the expertise or experience of op-
erational and managerial personnel of trust enterprises.
Since June 2002 when such screening began til l
the end of December 2011, 68,194 persons from 45
banks TAROC members and 9 securities TAROC mem-
bers passed the screening. Of them, 748 were supervi-
sory personnel, 20,302 managerial personnel, and 47,144
business personnel. According to statistics, among those
who passed the screening (including supervisory, mana-
gerial, and business staff), 63,771 persons, or 93.51%,
hold university or collage degree or above. This attested
to the high level of professionalism of trust personnel.
Not only did they deserve the recognition and trust of the
public, but also made positive contributions to the devel-
opment of the trust sector. (See Table 1)
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中 華 民 國 信 託 業 商 業 同 業 公 會
圖一/一百年各項信託業務承辦家數統計
Chart 1: Statistics on Number of Entities Conducting Various Trust Businesses
二、 信託業承辦信託業務概況
截至100年底本會會員機構計有54家,銀
行兼營者有45家及證券商兼營者有9家。
業者取得主管機關許可之主要信託業務項
目,以金錢之信託、有價證券之信託、不動產
之信託、金錢債權及其擔保物權之信託等項目
為最多。至於附屬信託業務部分,則主要為辦
理保管業務、擔任有價證券發行簽證人、提供
有價證券發行及募集之顧問服務,及代理有價
證券發行、轉讓、登記及股息利息紅利之發放
事項。(見圖一)
0 10 20 30 40 50
B. Business Activities of Trust Enterprises
As of the end of 2011, there had been 54 members
in the TAROC. There were 45 banks and 9 securities do-
ing trust business concurrently.
Among major trust businesses authorized by the
competent authority, most trust enterprises conducted
money trusts, securities trust, real estate trust, encum-
brance and related security interests trust, and so forth.
Supplementary trust businesses conducted by trust en-
terprises included custody businesses, attestation for the
issuance of securities, advisory services for issuance and
offering of securities, and acting as agents for the issu-
ance, transfer, registration, and payment of interests and
dividends of securities. (See Chart 1)
金錢之信託Money Trusts
54
辦理保管業務Custody Trust
43
有價證券之信託Securities trust
42
擔任有價證券發行簽證人Acting as Attesters for Issuance of Securities
41
金錢債權及其擔保物權之信託Trust of encumbrance and related security interests
39
不動產之信託Real estate trust
38
提供有價證券發行、募集之顧問服務Providing Consulting Services for Securities Issuance or Offering
35
代理有價證券發行、轉讓、登記及股息利息紅利之發放事項Acting as Agents for Issuance, Transfer, Registration, and Payment of Interests or Dividends of Securities
33
受託保管證券投資信託基金Acting as Custodians of Securities Investment Trust Funds
31
擔任債券發行受託人及辦理有關之代理服務事項Acting as Trustees for Issuance of Bond and Providing Related Agent Securities
25
接受客戶全權委託投資業務--信託關係Conducting Discretionary Authorization Investment Business—by Means of Trust
23
地上權之信託Land Right Trust
22
經主管機關核准辦理之其他有關業務Other trust businesses authorized by the competent authority
20
提供投資、財務管理(及不動產開發)顧問服務Providing Advisory Services for Investment, Financial Management, and Real Estate Development
18
動產之信託Movable Property Trust
12
擔任遺囑執行人及遺產管理人Acting as Executor of Wills and Managing Legacies
12
辦理出租保管箱業務Providing Safe Box Services
7
接受客戶全權委託投資業務--委任關係Conducting Discretionary Authorization Investment Business—on Mandate Basis
6
擔任信託法規之信託監察人Acting as Trust Supervisor under trust law
4
擔任破產管理人及公司重整監督人Acting as Bankruptcy Administrator and Supervisor of Company Restructuring
3
與信託業務有關不動產買賣及租賃之居間Acting as Broker for Sales or Lease of Real Estate Relating to Trust Businesses
2
租賃權之信託Money Trusts
5
辦理勞工退休基金業務Conducting Labor Pension Fund Business
1
辦理國有房地代管、出租、國有農地開發、經營、管理Managing on Behalf of Another, Hiring Out, Handling State-run Buildings and Farmland
1
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三、信託業主要業務
(一) 各項主要業務辦理概況
自89年信託業法公布施行後,在主管機
關協助及業者積極投入,雖在97年受到
金融海嘯影響,惟經過這段時間業者持
續不斷的努力,截至100年底止信託業
務受託資產總餘額為新台幣6兆3,565億
餘元,若以不含證券投資信託資金保管
之信託業務受託資產總餘額新台幣4兆
5,437億餘元而言,則較99年度小幅增加
約新台幣13億餘元。各項主要業務之辦
理概況,分述如下:
辦理之業務項目中以金錢之信託業務為
最大,約為新台幣5兆5,656億餘元,占
受託資產總餘額比率高達88%。其後則
為不動產之信託—其他不動產信託受託
資產餘額為新台幣3,419億餘元,占受託
資產總餘額之5%及有價證券之信託受託
資產餘額為新台幣3,271億餘元,占受託
資產總餘額之5%。(見表二)
(二) 金錢之信託業務辦理概況
不含保管之金錢信託業務以特定金錢信
託投資國外有價證券為大宗,受託資產
餘額約為新台幣2兆8 , 6 2 3億元,占金
錢之信託受託資產總餘額之7 6 %,投
資標的以境外基金及境外結構型商品為
主;其次為特定金錢投資國內有價證券
業務,受託資產餘額約為新台幣5 ,828
億元,占金錢之信託受託資產總餘額
15%,以投資國內證券投資信託基金為
主(見表三、圖二);而截至100年底經
金管會核准之集合管理運用帳戶計128
個,開始運作者計30個,受託管理資產
規模約為新台幣129億。
C. Major Categories of
Trust Businesses
1. Major Categories of Trust Businesses
Since the Trust Enterprise Act was promulgated
in 2000, the competent authority gave a lot of
support and trust enterprises made efforts to Tai-
wan’s trust market. Due to the impact of the glob-
al financial crisis in 2008, as of the end of 2011,
the total trust assets under management stood
at NT$6.3565 trillion, excluding securities invest-
ment trust funds and futures trust funds under
custody under management stood at NT$4.5437
trillion, up NT$13 billion from the previous year.
The following is the outline of operations of the
major categories of trust business in Taiwan:
Taiwan's trust market was traditionally dominated
by the money trusts. In 2011, the annual business
volume of money trusts was NT$5.5656 trillion.
It accounted 88% of the total trust assets in Tai-
wan. The second largest trust category in Taiwan
is real estate trust, annual business volume was
NT$341.9 billion, accounting for 5% of the total
outstanding value of trust assets in Taiwan. The
third largest trust category is Securities trust, an-
nual business volume was NT$327.1 billion, ac-
counting for 5% of the total outstanding value of
trust assets in Taiwan. (See Table 2)
2. Money trusts
In Taiwan, most of money trusts (excluding se-
curities investment fund trust and futures trust
funds under custody) is non-discretionary money
trusts investing on foreign securities, which took
up a market share of 76%, under management
stood at NT$2.8623 tril l ion. Investment targets
are mostly the offshore funds and offshore struc-
tured products.
The second largest sub-category of money trusts
is that for making domestic securit ies invest-
ment, with a markets share of around 15%, under
management stood at 565.4 bi l l ion.. Its major
investment target is the mutual funds for making
domestic securities investments (See Table 3 and
Chart 2). As of the end of 2011, the FSC has ap-
proved 128 collective investment trust funds in
Taiwan among which 30 have been in operations
with NT$12.9 billion in assets under management.
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中 華 民 國 信 託 業 商 業 同 業 公 會
表二/信託業主要業務辦理概況統計
Table 2: Statistics of Major Businesses of Trust Enterprises單位:新台幣佰萬元
Unit: NT$ million
年度Amount
業務別Category
九十九2010
一百2011 增(減)幅
%Change金額
Amount%
金額Amount
%
金錢之信託(不含證投信、期信基金保管)Money Trusts (excluding Securities Investment Trust
Funds and Futures Trust Funds under Custody)
3,804,960 60 3,752,794 60 (1)
金錢之信託-證券投資信託基金保管Money Trusts--Securities Investment Trust Funds
under Custody
1,816,261 29 1,809,685 28 0
金錢之信託-期貨信託基金保管Money Trusts--Futures Trust Funds under Custody
5,412 0 3,176 0 (41)
金錢債權及其擔保物權之信託Trust of Encumbrance and Related Securities
Interests
142,170 2 101,019 2 (29)
有價證券之信託Securities Trust
277,797 4 327,170 5 18
不動產之信託—不動產資產信託Real Estate Trust —REAT
14,497 0 11,578 0 (20)
不動產之信託—其他不動產信託Real Estate Trust—Non-REAT
299,763 5 341,948 5 14
不動產證券化—投資信託Real Estate Securitization—Investment Trust
-- -- -- -- --
其它信託業務Other Trust Businesses
3,244 0 9,207 0 184
合計Total
6,364,104 100 6,356,577 100 0
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表三/金錢信託業務統計(不含證投信、期信基金保管)
Table 3: Statistics of Money Trusts Businesses(Excluding Securities Investment Trust Fund and Futures Trust Funds under Custody)
單位:新台幣佰萬元Unit: NT$ million
年度Amount
業務別Category
九十九2010
一百2011 增(減)幅
%Change金額
Amount%
金額Amount
%
特定金錢信託投資國外有價證券Non-discretionary Money Trusts Investing on
Foreign Securities
2,898,698 76 2,862,357 76 (1)
特定金錢信託投資國內有價證券Non-discretionary Money Trusts Investing on
Domestic Securities
565,431 15 582,844 15 3
特定金錢信託投資國內券商結構型商品Non-discretionary Money Trusts Investing on
Domestic Structured Products
870 0 200 0 (77)
員工福利信託Employee Benefit Trust
108,743 3 105,086 3 (3)
保險金信託Insurance Claims Trust
181 0 258 0 43
生前契約信託Preened Funeral Service Advanced Payment Trust
5,953 0 6,716 0 13
電子票證儲存款項信託Electronic Card Deposit Trust
2,408 0 2,906 0 21
其他預收款信託Other Advanced Payment Trust
9,303 0 11,199 1 20
集合管理運用帳戶Collective Investment Trust Funds
16,739 1 12,900 1 (23)
指定營運範圍或方法之單獨管理運用Semi-discretionary Individually Managed Funds
10,013 0 9,126 0 (9)
不動產投資信託Real Estate Investment Trust
64,567 2 70,461 2 9
共同信託基金Collective Trust Funds
1,400 0 1,594 0 14
其他金錢信託業務Other Money Trusts Businesses
120,654 3 87,147 2 (28)
合計Total
3,804,960 100 3,752,794 100 (1)
信託業人力與業務現況
Tru
st M
an
po
wer a
nd
Bu
sin
ess S
tatu
s
信信信信信信信
35
中 華 民 國 信 託 業 商 業 同 業 公 會
圖二/各項金錢信託(不含證投信、期信基金保管)業務量比率
Chart 2: The Ratios of Volumes of Money Trusts Businesses(Excluding Securities Investment Trust Fund and Futures Trust Funds under Custody)
四、 信託業附屬信託業務
(一) 各項附屬業務辦理概況
信託業之附屬業務量,以除金錢之信託
項下信託基金外之保管業務、有價證券
之發行簽證業務等項目為主,各項業務
辦理情形詳如表四及圖三所示。
D. Status of Supplementary
Trust Businesses
1. Various Supplementary Trust Businesses
In Taiwan, the supplementary trust businesses
are mostly the custody business excluding trust
funds of money trusts, as well as the attestation
for issuance of securities, bond, beneficiary cer-
tificates, and so on. Detailed information about
operations of these businesses is shown in Table
4 and Chart 3.
其他金錢信託業務Other Money Trusts Businesses
其他預收款信託Other Advanced Payment Trust
特定金錢信託投資國外有價證券Non-discretionary Money Trusts Investing
on Foreign Securities
特定金錢信託投資國內有價證券Non-discretionary Money Trusts Investing
on Domestic Securities
員工福利信託Employee Benefit Trust
不動產投資信託Real Estate Investment Trust
集合管理運用帳戶Collective Investment Trust Funds
76%
2%
2%Ad1%
1%
3%
有價證證券15%
信託業人力與業務現況
Tru
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nd
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sin
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tatu
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信信信信信信信
36
表四/信託業附屬業務辦理概況統計
Table 4: Statistics on Supplementary Trust Businesses Conducted by Trust Enterprises單位:新台幣佰萬元
Unit: NT$ million
年度Amount
業務別Category
九十九2010
一百2011 增(減)幅
%Change金額
Amount%
金額Amount
%
保管業務(不含證投信、期信基金保管)Custody Business(excluding Securities Investment Trust Funds and Futures Trust Funds under Custody)
8,988,817 86 9,005,052 84 0
有價證券之發行簽證Attestation for Issuance of Securities
878,053 9 996,035 9 13
受益憑證簽證Attestation for Beneficiary Certificates
243 0 202 0 (17)
擔任債券發行受託人Being Trustees for Issuance of Bonds
319,010 3 414,477 4 30
股息利息紅利之發放事項Payment of Interests and Dividends of Securities
253,625 2 279,960 3 10
其他信託附屬業務Other Supplementary Trust Businesses
-- -- -- -- --
合計Total
10,439,748 100 10,695,726 100 2
圖三/各項附屬業務量比率
Chart 3: The Ratios of Volumes of Various Supplementary Trust Businesses
擔任債券發行受託人Being Trustees for Issuance of Bonds
股息利息紅利之發放事項Payment of Interests and Dividends of Securities
有價證券之發行簽證Attestation for Issuance of Securities
保管業務(不含證投信、期信基金保管)Custody Business(excluding Securities Investment Trust Funds and Futures Trust Funds under Custody)
I84%
Di id3%4%
9%
信託業人力與業務現況
Tru
st M
an
po
wer a
nd
Bu
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信信信信信信信
37
中 華 民 國 信 託 業 商 業 同 業 公 會
(二) 保管業務辦理概況 (不含證投信、期信基
金保管)
1 0 0年底本項下之保管業務為新台幣9
兆50億餘元,其中以保管境外機構投資
人、自然人之資產為主,占保管業務總
餘額之56%,詳見表五及圖四。
表五/信託業附屬信託業務--保管業務統計
Table 5: Supplementary Trust Businesses --Statistics on Custody Businesses單位:新台幣佰萬元
Unit: NT$ million
年度Amount
業務別Category
九十九20 10
一百2011 增(減)幅
%Change金額
Amount%
金額Amount
%
境外機構投資人、自然人Qualified Foreign Institutional Investors (QFII) and Overseas Individual Persons
5,382,410 60 5,008,197 56 (7)
全權委託Discretionary Authorization
742,040 8 1,050,370 12 42
存託憑證Depositary Receipts
52,506 1 43,199 0 (18)
其他保管業務Other Custody Businesses
2,811,861 31 2,903,286 32 3
合計Total
8,988,817 100 9,005,052 100 0
圖四/信託業附屬業務--保管業務量比率
Chart 4: Supplementary Trust Businesses --The Ratios of Volumes of Custody Businesses
2. Custody Business
The custody business maintained an expanding
scale with assets under custody worth NT$9.0050
tril l ion at the end of 2011. They are mostly the
funds of Qualified Foreign Institutional Investors
(QFI I ) and overseas ind iv idua l persons who
account for 56% of the total funds under custody
in Taiwan. (See Table 5 and Chart 4)
境外機構投資人、自然人Qualified Foreign Institutional Investors (QFII) and Overseas Individual Persons
全權委託Discretionary Authorization
其他保管業務Other Custody Businesses
l I56%
Di i12%
th C t32%
39
展展望 Prospects
展望
Pro
sp
ects
pp
展望
「信託」制度在我國發展已逾十年,架構在
信託制度上所發展的相關業務,經歷播種、萌芽到
日益成長,如今已成為國人在資產移轉及分配規劃
上不可或缺的金融工具之一;隨著信託觀念日漸普
及,加上伴隨發展的金融商品不斷推陳出新,信託
已融入社會大眾的日常生活當中。
過去一年,國際金融市場不甚平靜,歐債危
機持續擴大,種種經濟變數接踵而來,信託對一般
民眾的財產規劃上,未來所應扮演的角色亦將更形
重要。我們期待信託業未來在更完善的信託法制架
構下,對於個人、企業、公共財產或公益面之管理
運用能發展出更具彈性以及靈活創新的應用模式;
因此,我們將持續為信託業務的長遠發展而努力,
展望未來一年,本會將持續朝下列方向前行:
一 會務方面
(一) 舉辦國際性研討課程:
為協助會員及從業人員,吸取國外信託專業
知識與經驗,作為業務規劃與拓展之參考,
除持續辦理信託領域相關議題之國際性研討
會外,刻正研議規劃辦理會員中高階人員派
至英國參加信託業務研討訓練之可行性,期
能對全球金融發展趨勢、英國金融監理方式
及信託業務模式有深入瞭解。
(二) 辦理信託系列深度宣導活動:
為深耕信託觀念,考量金融環境變化及學子
對財務規劃的需求,本會未來將積極洽各大
專院校合作,將信託知識推廣擴及校園。
為提昇我國信託研究之風氣,鼓勵國內公私
立大學研究所博、碩士班研究生研究信託相
關議題,持續辦理信託論文研究補助與獎助
活動。
Prospects
Ta iwan has deve loped i ts own “ t rus t” market
system for over 10 years. Through the early stages of
emerging and gradual growth, “trust” has become an
integral part of assets transfer or financial management
of the people in Taiwan. As the spreading of the trust
concept along with the development of new financial
products, “trust” has become a common vehicle for
financial management in Taiwan society.
Amid the turbulent international financial market
and the expanding European debt cr is is s ince last
year, the “trust” would play an even more important
role in f inancial management of the people. I t ’s our
hope that the “trust,” through a gradual ly- improved
legal framework, would become even more flexible and
innovat ive in i ts appl icat ion for assets management
of indiv iduals, companies, government agencies, or
organizations. Looking into the long-term development of
trust business in the future, the TAROC has proposed the
following working plans and directions:
A. Association Activities
1. To arrange international training programs:
In order to help trust workers absorb professional
knowledge and working experience of foreign
counterparts, the TAROC, in addition to holding
international conferences, would arrange international
training programs for high-level executives of trust
enterprises, for example organizing the training
program in the Great Britain for them to learn British
trust market development and financial monitoring
system.
2. To consolidate trust promotional activities:
In order to further promote trust concept and help
collage students make effective personal financial
management in cope with the changing financial
environment, the TAROC would continue to actively
seeks cooperation with universities for cooperation
in consolidating trust promotional activities within
campus.
In order to encourage graduate students to do
research on trust business as a means to promote
trust development in Taiwan, the TAROC continued
to offer awards and subsidies for the trust research
projects conducted by graduate students at
universities.
In addition, regarding how to use trust service to
help the people in need, the TAROC will continue
40
展望
Pro
sp
ects
為將信託觀念更具體的介紹予有特定需求之
民眾,將持續配合政府機關、慈善機構之需
要,派員講授信託觀念或舉辦各種型態之信
託宣導活動,使信託制度能提供更多需要的
人,真正發揮造福人群的功能。
(三) 推廣成立公益信託
觀諸公益信託在英、美、日等國所從事的各
種公益活動,遍及慈善、文化、教育、環保
等領域,逐漸為各界所期待及重視。我國信
託法對公益信託亦有完備的規範,會員受託
公益信託之財產規模至100年底計有三百多
億,為使公益信託制度不受捐贈規模與存續
期間限制等優點得以充分發揮,讓運用公益
信託方式從事公益活動之範圍日益擴大,本
會將規劃推廣公益信託活動,以增進對社會
之貢獻。
二、 業務方面
(一) 以信託方式辦理都市更新之研究
都市更新具有提高產業價值、帶動周邊產業
發展、增加就業機會、健全都市機能及改
善生活環境品質等效益之功能,是未來都市
發展建設的趨勢,而信託方式具有確保都市
更新產業之所有權人及建設公司權益,提高
一般民眾更新意願,甚至提高融資銀行承作
建築融資的意願,對促進都市更新有極大幫
助,爰本會計畫委託專家學者研究其理論與
實務,如何利用信託制度,落實都市更新的
目的,以供主管機關及會員參考。
(二) 不動產信託業務運作架構之研究
目前信託業辦理不動產信託業務進行不動產
之開發,為配合現行建築法令規定,不論
係信託業擔任起造人或由建築經理公司為建
物受託人之實務作法,均未能契合該二行業
to support government agencies and social charity
organizations by co-organizing trust promotional
activities and dispatching trust experts to introduce
trust concept to them, aimed at broadening trust
application to those who are in need.
3. To promote welfare trust service
In the U.S., Great Britain, and Japan, the welfare trust
has seen a wide application in the fields of charity,
culture, education, and environment protection, highly
expected and emphasized by the society. In Taiwan,
the Trust Law paves an ideal framework for the
practice of welfare trust. The assets under the welfare
trust service provided by members topped NT$30
billion at the end of 2011. In full play without restrains
of donation amount or duration, the welfare trust has
seen a broadening application to support various
charity activities in Taiwan. The TAROC will continue
to advocate welfare trust concept and promote its
contribution to the society.
B. Business Activities
1. Made research on “Feasibility for Implementing
Urban Renewal through Trust Service”
Urban renewal can help raise the industrial
value, spur development of satellite commercial
activities, create job opportunities, strengthen the
mechanism of metropolitan life type, and improve
environment quality. All of these are the trend of
urban development in the future. In this regard,
trust can be used to protect the rights of property
owners and construction companies involved with
urban renewal project. By doing so will it encourage
citizens to support the urban renewal project on
one hand and raise bank’s willingness to offer more
bank loans for such projects on the other hand.
Recognizing the contribution of trust service in this
regard, the TAROC invited scholars to research on
the “Feasibility for Implementing Urban Renewal
through Trust Service” to look into this issue from
both theoretical and practice aspects, and made a
report as reference of the competent authority and
members.
2. Made research on “Framework for Practice of Real
Estate Trust”
The real estate trust service offered by trust
enterprises for a real estate development project,
under the current building related regulations,
could hardly fit the business characteristics of
either the trust enterprise as an applicant or the
real estate management company as a trustee.
41
中 華 民 國 信 託 業 商 業 同 業 公 會
展望
Pro
sp
ects
之業務特性,且存在相關適法爭議。為利不
動產信託業務之健全發展,起造人應適格並
具專業,故若信託業擔任土地及建物之受託
人,並委任建築經理公司或其他建築專業機
構為起造人,似較為可行,爰本會計畫委託
專家學者研究適當之不動產信託業務運作架
構及相關建議,以供主管機關及會員參考。
(三) 國外不動產投資信託基金市場之研究
我國自94年間第1檔不動產投資信託基金成
立以來,迄今只成立8檔,惟目前面臨市場
交易清淡、次級市場交易價格大多低於基金
淨值等問題,故應如何提昇不動產投資信託
基金管理效率,以活絡我國不動產投資信託
基金市場,本會爰計畫委託專家學者就國外
(香港、新加坡及美國)不動產投資信託基
金之相關議題進行專案研究,以供主管機關
及會員參考。
(四) 配合金管會指示就預售屋買賣定型化契約增
列履約保證機制之價金信託及不動產開發信
託業務研擬相關自律規範
為使信託業於辦理相關業務之實務運作有所
依循,爰研擬相關自律規範及信託契約範
本,以供會員遵循。
(五) 辦理境外結構型商品審查業務
金管會為保護投資人權益,頒訂「境外結構
型商品管理規則」,規定境外結構型商品非
以專業投資人為受託或銷售對象者,其發行
人或其總代理人應檢具相關文件送受託或銷
售機構所屬同業公會審查。爰本會業配合金
管會規定,就信託業者受託投資之境外結構
型商品,組成境外結構型商品審查小組辦理
商品審查作業。
Moreover, there often appears disputes regarding
the project’s feasibility. In order to strengthen the
functions of real estate trust, the applicant should
be qualifi ed. So, it would be more feasible for the
trust enterprise to act as the real estate or building
trustee and the real estate management company
or other professional construction institution as
the applicant. The TAROC entrusted scholars to
research for the project on this issue and made a
report as reference of the competent authority and
members.
3. Made research on “Foreign REIT Market”
In Taiwan, there have been issued eight REITs
s ince the f i rs t was launched in 2005. The
market, however, has been faced with several
problems such as weak market transaction and a
considerable gap between the transaction price
on the secondary market and the fund’s net value.
Regarding how to raise the effi ciency of the REIT as
the means to vitalize Taiwan’s market, the TAROC
entrusted a law fi rm to do research for the project
on “The REIT Marketing Research in Hong Kong,
Singapore, and the U.S.” and made a report as
reference of the competent authority and members.
4. Drafted of the “the Purchase Fund Trust and the
Real Estate Development Trust as Optional Items
in the Standardized Contract Regarding Presale
Housing Transactions” in accordance of the FSC’s
instruction
The TAROC drafted the model contract as well
as self-regulatory rules for members to follow
when they deal with the businesses related with
the Purchase Fund Trust and the Real Estate
Development Trust as Optional Items in the
Standardized Contract Regarding Presale Housing
Transactions.
5. Offering inspection service for offshore structured
products
For investor protection, the FSC published the
"Regulations Governing Offshore Structured
Products" which requires the issuers or general
sales agent of offshore structured products to
present qualifi cation documents to the TAROC for
its inspection if their offshore structured products
are not focused on the clients of professional
institutional investors. The TAROC has set up an
offshore structured product inspection committee
to take charge of this work in accordance with the
FSC's instruction.
42
展望
Pro
sp
ects
(六) 研擬修訂信託帳會計作業規範
為信託業務發展實務需要,將檢討簡化信託
帳會計處理,並配合國際會計準則(IFRS)之
採行,修訂「信託帳會計科目之設置、分
類、帳項內容及財務報告營業報告書等作業
規範」,以符合實務所需。
(七) 持續加強並落實信託同業之自律
信託業者必須具有高度信賴的專業服務,為
強化落實業者自律功能,本會設置自律規範
案件審議會,除查察會員於媒體登載之新聞
或廣告,亦審議會員自律相關案件,是否違
反相關法令及本會會員自律公約與章則。
(八) 協助及輔導會員健全財務、業務內部控制相
關制度
依據「信託業商業同業公會業務管理規則」
規定,公會應注意查核會員之財務業務情
形,未來將持續協助會員健全財務、業務、
內部控制等相關制度,以強化信託業務之經
營,提升信託業競爭力。
6. Proposing revisions to accounting standards for
trust business
In cope with the development of trust business in
Taiwan, the TAROC will consider how to streamline
its accounting practice in compliance with the IFRS.
The TAROC has made revisions to the “Guidelines
for Accounting Subject Creation, Classification,
Detailed Items, as well as Financial Report and
Operational Report of Trust Enterprises” in this
regard.
7. Continue to strengthen self-discipline practice of
trust enterprises
Trust is a professional service highly depending
on the trust of clients. In order to strengthen self-
discipline practice of trust enterprises, the TAROC
set up a self-discipline committee which will
examine the news and advertisements published by
members on the mass media, as well as watch over
other related issues. The committee is set up to
ensure full compliance of members to the TAROC
self-discipline charter and rules.
8. Providing assistance to help members establish
efficient internal control system to ensure healthy
fi nancial structure
In accordance with the "Regulations on the
Operations of the Trust Association," the TAROC
will watch over and inspect the fi nancial condition
of members and help them build up efficient
establish effi cient internal control system to ensure
healthy fi nancial structures. It's helpful to raise the
overall competitiveness of the trust enterprises in
Taiwan.
43
中 華 民 國 信 託 業 商 業 同 業 公 會
附錄一、大事紀要AppendixⅠ: Chronicles
日期Date
活動內容Activity
01.13.2011召開第四屆第7次理事會The 7th meeting of the forth board of directors
01.20.2011
舉辦「以信託方式辦理都市更新相關法規與案例介紹(第二期)」說明會Presentation on“Regulations Governing Modification of Urban Renewal through Trust Service and
Example Introduction (2nd)”
02.10.2011召開第四屆第8次理事會The 8th meeting of the forth board of directors
02.17.2011召開第四屆第3次監事會The 3rd meeting of the forth board of supervisors
02.24.2011舉辦「日本資產繼承及財產管理相關信託實務介紹」說明會Presentation on “Introduction of Assets Inheritance System and Related Trust Services in Japan”
03.03.2011召開第四屆第9次理事會The 9th meeting of the forth board of directors
03.24.2011召開第四屆第2次會員大會The 2nd meeting of the Forth General Assembly
04.14.2011召開第四屆第5次理監事聯席會The 5th joint meeting of the forth board of directors and supervisors
04.17.2011
委請台灣金融研訓院辦理「第29期信託業業務人員信託業務專業測驗」The 29th "Professional Test on Trust Business for Trust Business Personnel" arranged by Taiwan
Academy of Banking and Finance (TABF)
04.27.2011舉辦「結構型商品之國外監理制度與投資人保護趨勢」研討會Presentation on “Regulations Governing Offshore Structured Products and related regulations”
05.19.2011召開第四屆第10次理事會The 10th meeting of the forth board of directors
05.25.2011舉辦「兩岸信託業務之合作機會與挑戰」說明會Presentation on the “Opportunities and Challenges of Cross-straits Trust Cooperation”
05.28.2011
舉辦「100年度會員聯誼活動」-大板根森林遊樂區及客家文化園區1日遊Annual social activity for members--one-day trip to to the Great Roots Forestry Spa Resort and Hakka
Museum
06.17.2011召開第四屆第6次理監事聯席會The 6th joint meeting of the forth board of directors and supervisors
06.22.2011
舉辦 信託業營運範圍受益權轉讓限制風險揭露及行銷訂約管理辦法及其相關規範」說明會Presentation on the “Regulations Governing the Scope of Business, Restrictions on Transfer of
Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises”
07.14.2011召開第四屆第11次理事會The 11st meeting of the forth board of directors
07.22.2011舉辦「預售屋買賣之價金信託及不動產開發信託」說明會Presentation on the “Presale House Purchase Fund Trust and Real Estate Development Trust”
44
日期Date
活動內容Activity
08.12.2011
08.26.2011
09.09.2011
銀行局主辦,本會協辦「重要信託法規修正內容及相關規範宣導」說明會Presentation on the “Important Amendments to Trust Law and Related Regulations”,the Banking
Bureau under the FSC held three rounds of the Presentation, with the TAROC as co-sponsor.
08.18.2011召開第四屆第7次理監事聯席會The 7th joint meeting of the forth board of directors and supervisors
08.21.2011
委請台灣金融研訓院辦理「第30期信託業業務人員信託業務專業測驗」The 30th "Professional Test on Trust Business for Trust Business Personnel" arranged by Taiwan
Academy of Banking and Finance (TABF)
08.23.2011舉辦「信託業務稽核實務研習班(第七期)」 Workshop on "Auditing for Trust Enterprises (7th)"
09.15.2011召開第四屆第12次理事會The 12nd meeting of the forth board of directors
09.20.2011
舉辦「公務機關及社福團體信託宣導會」Trust Promotional Seminar on the“Introduction of Trust Services for Government Agencies and Social
Welfare Organizations”
09.27.2011
~10.03.2011
理、監事及高階主管赴英國考察信託相關業務Britain business inspection trip of board members, supervisors, TAROC executives
10.13.2011召開第四屆第13次理事會The 13rd meeting of the forth board of directors
10.20.2011召開第四屆第4次監事會The 4th meeting of the forth board of supervisors
10.26.2011舉辦「日本信託業務之概況及具體商品介紹」說明會Presentation on“Development of Trust Market and Major Trust Products in Japan”
11.09.2011
與國立中正大學法學院民商法研究中心、國立中正大學財經法律學系及台灣金融研訓院共同舉辦「有價證券信託課稅之理論與實務」研討會Conference on the “Tax on Securities Trust: Theory and Practice”: the TAROC joined the College of
Law and Department of Finance & Economic Law under the National Chung Cheng University, and the
Taiwan Academy of Banking and Finance (TABF) in co-organizing the conference
11.17.2011召開第四屆第14次理事會The 14th meeting of the forth board of directors
12.08.2011舉辦「香港銀行及信託業務近二十年之變化及未來發展方向」研討會Conference on the “HK Banking and Trust Services Development in 20 Years”
12.15.2011召開第四屆第8次理監事聯席會The 8th joint meeting of the forth board of directors and supervisors
12.18.2011
委請台灣金融研訓院辦理「第31期信託業業務人員信託業務專業測驗」The 31st "Professional Test on Trust Business for Trust Business Personnel" arranged by Taiwan
Academy of Banking and Finance (TABF)
12.23.2011
委請台灣金融研訓院辦理「信託法制與實務發展趨勢」研討會Seminar on “Legal Affairs and Practices of Financial Institution” arranged by Taiwan Academy of
Banking and Finance (TABF)
中 華 民 國 信 託 業 商 業 同 業 公 會
45
附錄二、會員名錄AppendixⅡ: Directory of Members
臺灣銀行/張秀蓮
(10007)台北市重慶南路一段120號
電話:(02)23493456
網址:www.bot.com.tw
Bank of Taiwan / Susan S. Chang
120 Chungching South Road, Section 1, Taipei, Taiwan 10007,R.O.C.
Tel:(02)23493456
Website: www.bot.com.tw
臺灣土地銀行/王耀興
(10047)台北市館前路46號
電話:(02)23483456
網址:www.landbank.com.tw
Land Bank of Taiwan / Yao-Shing Wang
46 Kuanchien Road, Taipei, Taiwan 10047,R.O.C.
Tel:(02)23483456
Website: www.landbank.com.tw
合作金庫商業銀行/劉燈城
(10047)台北市館前路77號
電話:(02)23118811
網址:www.tcb-bank.com.tw
Taiwan Cooperative Bank / Teng-Cheng Liu
77 Kuanchien Road, Taipei, Taiwan 10047 ,R.O.C.
Tel: (02)23118811
Website: www.tcb-bank.com.tw
第一商業銀行/蔡慶年
(10005)台北市重慶南路一段30號
電話:(02)23481111
網址:www.firstbank.com.tw
First Commercial Bank / Ching-Nain Tsai
30 Chungching South Road, Section 1, Taipei, Taiwan 10005,R.O.C.
Tel:(02)23481111
Website: www.firstbank.com.tw
華南商業銀行/林明成
(10006)台北市重慶南路一段38號
電話:(02)23713111
網址:www.hncb.com.tw
Hua Nan Commercial Bank / Ming-Cheng Lin
38 Chungching South Road, Section 1, Taipei, Taiwan 10006,R.O.C.
Tel: (02)23713111
Website: www.hncb.com.tw
彰化商業銀行/陳淮舟
(40045)台中市自由路二段38號
電話:(04)22222001
網址:www.chb.com.tw
Chang Hwa Commercial Bank / Julius Chen
38 Zihyou Road, Section 2, Taichung, Taiwan 40045,R.O.C.
Tel: (04)22222001
Website: www.chb.com.tw
46
花旗(台灣)商業銀行/管國霖
(11047)台北市信義區松智路1號1.2.12.14.15.16樓
電話:(02)87297100
網址: www.citibank.com.tw
Citybank (Taiwan) / Victor Kuan
1F,2F,12F,14F,15F,16F, 1 Songzhi Road, Taipei, Taiwan 11047 R.O.C. Tel:
(02)87297100
Website: www.citibank.com.tw
上海商業儲蓄銀行/榮鴻慶
(10452)台北市民權東路一段2號
電話:(02)25817111
網址:www.scsb.com.tw
The Shanghai Commercial & Savings Bank / Hung-Ching Yung
2 Minchuan East Road, Section 1, Taipei, Taiwan 10452,R.O.C.
Tel: (02)25817111
Website: www.scsb.com.tw
台北富邦商業銀行/蔡明忠
(10689)台北市仁愛路四段169號
電話:(02)27716699
網址:www.taipeifubon.com.tw
Taipei Fubon Commercial Bank / Daniel Tsai
169 Jenai Road, Section 4, Taipei, Taiwan 10689,R.O.C.
Tel: (02)27716699
Website: www.taipeifubon.com.tw
國泰世華商業銀行/汪國華
(11073)台北市松仁路7號1樓
電話:(02)87226666
網址:www.cathaybk.com.tw
Cathay United Bank / Gregory K.H.Wang
1F, 7 Sungjen Road, Taipei, Taiwan 11073,R.O.C.
Tel: (02)87226666
Website: www.cathaybk.com.tw
高雄銀行 / 蔡憲宗
(81357)高雄市左營區博愛二路168號
電話:(07)5570535
網址:www.bok.com.tw
Bank of Kaohsiung / Hsian-Chung Tsai
168 Po-Ai Second Road, Kaohsiung, Taiwan 81357,R.O.C.
Tel:(07)5570535
Website: www.bok.com.tw
兆豐國際商業銀行/蔡友才
(10058)台北市忠孝東路二段123號
電話:(02)25633156
網址:www.megabank.com.tw
Mega International Commercial Bank / Mckinney Y.T.Tsai
123 Jhongsiao E. Road., Section 2, Taipei, Taiwan 10058 R.O.C.
Tel: (02)25633156
Website: www.megabank.com.tw
全國農業金庫股份限公司/劉松齡
(10047)台北市館前路71號1.2.3樓及65號7.8樓
電話:(02)23805100
網址:www.agribank.com.tw
Agricultural Bank of Taiwan / Song-Lin Liu
1~3F, 71, 7~8F, 65, Guancian Road, Taipei, Taiwan 10047,R.O.C.
Tel: (02)23805100
Website: www.agribank.com.tw
中 華 民 國 信 託 業 商 業 同 業 公 會
47
中華開發工業銀行/ 陳木在
(10504)台北市南京東路五段125號
電話:(02)27638800
網址:www.cdibank.com.
China Development Industrial Bank / Mu-Tsai Chen
125 Nanking East Road, Section 5, Taipei, Taiwan 10504,R.O.C.
Tel: (02)27638800
Website: www.cdibank.com
臺灣工業銀行/駱錦明
(11493)台北市堤頂大道二段99號
電話: :(02)87527000
網址:www.ibt.com.tw
Industrial Bank of Taiwan / Kenneth Lo
99, Tiding Blvd. Section 2, Taiper, Taiwan 11493, R.O.C.
Tel: (02)87527000
Website: www.ibt.com.tw
臺灣中小企業銀行/羅澤成
(10341)台北市塔城街30號
電話:(02)25597171
網址:www.tbb.com.tw
Taiwan Business Bank / Peter T.C.Lo
30 Tacheng Street, Taipei, Taiwan 10341,R.O.C.
Tel: (02)25597171
Website: www.tbb.com.tw
渣打國際商業銀行/曾璟璇
(30041)新竹市中央路106號
電話:(03)5245131
網址:www.standardchartered.com.tw
Standard Chartered Bank(Taiwan) / Katherine King-Suen Tsang
106 Chung Yong Road, Hsinchu, Taiwan 30041, R.O.C.
Tel: (03)5245131
Website: www.standardchartered.com.tw
台中商業銀行/蘇金豐
(40341)台中市民權路87號
電話:(04)22236021
網址:www.tcbbank.com.tw
Taichung Commercial Bank / Jin-Fong Soo
87 Minshuan Road, Taichung, Taiwan 40341,R.O.C.
Tel: (04)22236021
Website: www.tcbbank.com.tw
京城商業銀行/戴誠志
(70007)台南市西門路一段506號
電話:(06)2139171
網址:www.ktb.com.tw
King's Town Bank / Terence Tai
506 His Men Road, Section 1, Tainan, Taiwan 70007,R.O.C.
Tel: (06)2139171
Website: www.ktb.com.tw
匯豐(台灣)商業銀行 / 柯勝民
(11012)台北市基隆路一段333號13樓.14樓
電話:(02)27230088
網址:www.hsbc.com.tw
HSBC Bank(Taiwan)/ Guy Daniel Harvey-Samuel
13F,14F, 333, Keelung Road., Section 1, Taipei, Taiwan 11012, R.O.C.
Tel: (02)27230088
Website: www.hsbc.com.tw
48
大台北銀行/陳淑美
(10346)台北市延平北路二段133號
電話:(02)25575151
網址:www.bankoftaipei.com.tw
Bank of Taipei/ Julie S.M.Chen
113, Yanping N. Road., Section 2, Taipei, Taiwan 10346, R.O.C.
Tel: (02)25575151
Website: www.bankoftaipei.com.tw
華泰商業銀行/林博義
(10492)台北市長安東路二段246號1-6樓.11樓
電話:(02)27525252
網址:www.hwataibank.com.tw
Hwatai Bank / Po-Yi Lin
1-6F, 11F, 246 Tsan-An East Road, Section 2, Taipei, Taiwan 10492,R.O.C.
Tel: (02)27525252
Website: www.hwataibank.com.tw
臺灣新光商業銀行/李增昌
(10018)台北市忠孝西路一段66號26.27.28.30樓
電話:(02)23895858
網址:www.skbank.com.tw
Shin Kong Commercial Bank / Tseng-Chang Lee
26~28F, 30F, 66 Chunghsiao West Road, Section 1, Taipei, Taiwan 10018, R.O.C.
Tel: (02)23895858
Website: www.skbank.com.tw
陽信商業銀行/林彭郎
(11162)台北市士林區中正路255號
電話:(02)28208166
網址:www.sunnybank.com.tw
Sunny Bank / Pong-Long Lin
255 hongjheng Rd., Shihlin District, Taipei, Taiwan 11162,R.O.C.
Tel: (02)28208166
Website: www.sunnybank.com.tw
板信商業銀行/劉炳輝
(22065)新北市板橋區縣民大道2段68號
電話:(02)29629170
網址:www.bop.com.tw
Bank of PanShin / Ping-Hui Liu
No.68, Sec. 2, Xianmin Blvd., Banqiao Dist., New Taipei City 22065, Taiwan (R.O.C.)
Tel: (02)29629170
Website: www.bop.com.tw
三信商業銀行/蕭國肇
(40046)台中市公園路32-1號
電話:(04)22245171
網址:www.cotabank.com.tw
Cota Commercial Bank / Kuo-Chao Hsiao
32-1 Kung Yuan Road, Taichung, Taiwan 40046, R.O.C.
Tel: (04)22245171
Website: www.cotabank.com.tw
聯邦商業銀行/李憲章
(10351)台北市承德路一段105號1-3樓
電話:(02)25568500
網址:www.ubot.com.tw
Union Bank of Taiwan / Shiang-Chang Li
1-3F,105 Chengde Road, Section 1, Taipei, Taiwan 10351,R.O.C.
Tel: (02)25568500
Website: www.ubot.com.tw
中 華 民 國 信 託 業 商 業 同 業 公 會
49
遠東國際商業銀行/侯金英
(10602)台北市敦化南路二段207號26、27樓
電話:(02)23786868
網址:www.feib.com.tw
Far Eastern International Bank / Ching-Ing Hou
26-27F, 207 Tunhwa South Road, Section 2, Taipei, Taiwan 10602,R.O.C.
Tel: (02)23786868
Website: www.feib.com.tw
元大商業銀行/顏慶章
(10557)台北市敦化南路一段66號1~3.8樓, 68號1~2樓
電話:(02)21736699
網址: www.yuantabank.com.tw
Yuanta Commercial Bank / Ching-Chang Yen
1~3F, 8F, 66, 1~2F, 68, Tunhwa South Road, Section 1, Taipei, Taiwan 10557,R.O.C.
Tel: (02)21736699
Website: www.yuantabank.com.tw
永豐商業銀行/邱正雄
(10489)台北市南京東路三段36號
電話:(02)25063333
網址:www.banksinopac.com.tw
Bank SinoPac Company Limited / Paul C.H. Chiu
36 Nanking East Road, Section 3, Taipei, Taiwan 10489,R.O.C.
Tel: (02)25063333
Website: www.banksinopac.com.tw
玉山商業銀行/曾國烈
(10546)台北市民生東路三段117號
電話:(02)27191313
網址:www.esunbank.com.tw
E.Sun Commercial Bank / Gary Tseng
117 Minsheng East Road, Section 3, Taipei, Taiwan 10546,R.O.C.
Tel: (02)27191313
Website: www.esunbank.com.tw
萬泰商業銀行/盧正昕
(10681)台北市敦化南路二段39號1~2樓及地下二樓
電話:(02)27011777
網址:www.cosmosbank.com.tw
Cosmos Bank / Ching-Yan. Lo
B2, 1~2F, 39 Tunhwa South Road, Section 2, Taipei, Taiwan 10681,R.O.C.
Tel: (02)27011777
Website: www.cosmosbank.com.tw
星展(台灣)商業銀行 / 王開源
(11073)台北市信義區松仁路32、36號15、16、17樓
電話:(02)66128362
網址:www.dbs.com.tw
DBS Bank(Taiwan) Ltd. / Jeanette Wong
15F., 16F.,17F., No.32,No 36, Songren Rd., Xinyi Dist., Taipei City 11073, Taiwan (R.O.C.)
Tel:(02)66128362
Website:www.dbs.com.tw
台新國際商業銀行/吳東亮
(10448)台北市中山北路二段44號1樓及地下一樓
電話:(02)25683988
網址:www.taishinbank.com.tw
Tai Shin International Bank / Thomas T.L. Wu
B1, 1F, 44 Chungshan North Road, Section 2, Taipei, Taiwan 10448,R.O.C.
Tel: (02)25683988
Website: www.taishinbank.com.tw
50
大眾商業銀行/陳建平
(80271)高雄市苓雅區中正二路58號
電話:(07)2242220
網址:www.tcbank.com.tw
Ta Chong Commercial Bank / Chien Ping Chen
58 Chung Cheng Second Road, Kaohsiung, Taiwan 80271,R.O.C.
Tel: (07)2242220
Website: www.tcbank.com.tw
日盛國際商業銀行 / 黃錦瑭
(10044)台北市重慶南路一段10號1樓
電話:(02)25615888
網址:www.jihsunbank.com.tw
Jih Sun International Bank / Ching-Tang Huang
1F, 10 Chungching South Road, Section 1, Taipei, Taiwan 10044,R.O.C.
Tel: (02)25615888
Website: www.jihsunbank.com.tw
安泰商業銀行/齊百邁
(10596)台北市民生東路三段158號1樓及156號2樓
電話:(02)27189999
網址:www.entiebank.com.tw
Entie Commercial Bank / Mark Zoltan Chiba
2F, 156, 1F,158 Minsheng East Road, Section 3, Taipei, Taiwan 10596,R.O.C.
Tel: (02)27189999
Website: www.entiebank.com.tw
中國信託商業銀行/辜濂松
(11051)台北市松壽路3號
電話:(02)27222002
網址:www.chinatrust.com.tw
China Trust Commercial Bank / Jeffrey L.S. Koo
3 Sungshou Road, Taipei, Taiwan 11051,R.O.C.
Tel: (02)27222002
Website: www.chinatrust.com.tw
澳商澳盛銀行集團台北分行/經天瑞
(11073)台北市松仁路7號12樓
電話: (02)87225000
網址: tw.anz.com
ANZ Banking Group Taipei Branch/ Terry Kin
12F, 7 Sungjen Road, Taipei, Taiwan 11073, R.O.C.
Tel: (02)87225000
Website: tw.anz.com
德商德意志銀行台北分行/吳均龐
(10633)台北市仁愛路四段296號10樓
電話:(02)21924666
網址:www.db.com/taiwan
Deutsche Bank Taipei Branch / Chun-Pang Wu
10F, 296, Jenai Road, Section 4, Taipei, Taiwan 10633,R.O.C. Tel:
(02)21924666
Website: www.db.com/taiwan
香港商東亞銀行有限公司台北分行 /溫珍菡
(10551)台北市松山區敦化北路88號10樓
電話:(02)81612888
網址:www.hkbea.com.tw
The Bank of East Asia, Taipei Branch / Jenny Wen
10F,No.88, Dunhua N. Rd., Songshan Dist., Taipei, Taiwan 10551, R.O.C.
Tel:(02)81612888
Website: www.hkbea.com.tw
中 華 民 國 信 託 業 商 業 同 業 公 會
51
美商摩根大通銀行台北分行/錢國維
(11047)台北市信義路五段106號3. 8. 9樓, 108號3. 8樓
電話:(02)27259800
網址:www.jpmorgan.com
JP Morgan Chase Bank,N.A., Taipei Branch / Carl Chien
3.8.9F, No 106, 3.8F,No.108, Hsinyi Road, Section 5, Taipei, Taiwan 11047,R.O.C.
Tel: (02)27259800
Website: www.jpmorgan.com
法商法國巴黎銀行台北分行/胡日新
(11049)台北市信義路5段7號72樓
電話: (02)87583101
網址: www.bnpparibas.com.tw
BNP Paribas Taipei Branch/Olivier Rousselet
72F, 7 Xinyi Road, Section. 5, Taipei, Taiwan, 11049, R.O.C.
Tel: (02)87583101
Website: www.bnpparibas.com.tw
瑞士商瑞士銀行台北分行/李天成
(11073)台北市松仁路7號5樓
電話:(02)87227888
網址:www.ubs.com
UBS AG., Taipei Branch / Tien-Cheng Lee
5F, 7 Sungjen Road, Taipei, Taiwan 11073, R.O.C.
Tel: (02)87227888
Website: www.ubs.com
香港商香港上海匯豐銀行台北分行/林苑廷
(11012)台北市基隆路一段333號13樓
電話:(02)27230088
網址:www.hsbc.com.tw
HongKong and Shanghai Banking Corp. Taipei Branch /Tina, Yuan-Ting Lin
13F, 333 Keelung Road, Section 1, Taipei, Taiwan 11012, R.O.C.
Tel: (02)27230088
Website: www.hsbc.com.tw
東亞證券股份有限公司 / 王伯鑫
(10551)台北市敦化北路88號9樓-2及10樓
電話:(02)81615000
網址:www.beawms.com.tw
BEA Wealth Management Services(Taiwan) Limited/ Jim Bo-Shing Wang
9F-2, 10F, No.88, Dunhua N. Rd., Taipei, Taiwan 10551, R.O.C.
Tel:(02)81615000
Website:www.beawms.com.tw
統一綜合證券股份有限公司 / 鄧阿華
(10570)台北市東興路8號
電話:(02)27478266
網址:www.pscnet.com.tw
President Securities Corporation / A-Hua Teng
No.8, Dongxing Rd., Taipei, Taiwan, 10570 R.O.C.
Tel:(02)2747-8266
Website:www.pscnet.com.tw
大華證券股份有限公司 / 許道義
(10047)台北市中正區許昌街17號3樓及3樓之1
電話:(02)23148800
網址:www.gcsc.com.tw
Grand Cathay Securities Corporation / Daw-Yi Hsu
3F, 3F-1,No.17, Xuchang St., Zhongzheng Dist., Taipei City, Taiwan ,10047, R.O.C.
Tel:(02)23148800
Website:www.gcsc.com.tw
52
中 華 民 國 信 託 商 業 同 業 公 會
元富證券股份有限公司 / 陳俊宏
(10682) 台北市敦化南路2段97號22樓
電話:(02)2325-5818
網址:www.masterlink.com.tw
MasterLink Securities Co., Ltd / Chun-Hong Chen
22F., No.97, Sec. 2, Dunhua S. Rd., Taipei, Taiwan, 10682, R.O.C.
Tel:(02)2325-5818
Website:www.masterlink.com.tw
兆豐證券股份有限公司 / 簡鴻文
(10053)台北市中正區忠孝東路2段95號3樓
電話: (02)33227689
網址:www.emega.com.tw
Mega Securities Co., Ltd / Kevin Chien
3F., No.95, Sec. 2, Zhongxiao E. Rd., Zhongzheng Dist., Taipei, Taiwan, 10053, R.O.C.
Tel: (02)33227689
Website:www.emega.com.tw
群益金鼎證券股份有限公司 / 劉敬村
(11073)台北市信義區松仁路101號14樓
電話:(02)87898888
網址: www.capital.com.tw
Capital Securities Corporation / Ching-Tsun Liu
14F., No.101, Songren Rd., Xinyi Dist., Taipei Taiwan. 11073, R.O.C.
Tel:(02)87898888
Website: www.capital.com.tw
凱基證券股份有限公司 / 魏寶生
(10462)台北市明水路700號
電話:(02)21818888
網址:www.kgi.com.tw
KGI Securities Co., Ltd/ Pao-Sheng Wei
No.700, Mingshui Road, Taipei, Taiwan, 10462, ROC
Tel:(02)21818888
Website:www.kgi.com.tw
元大證券股份有限公司 / 申鼎籛
(10488)台北市中山區南京東路3段225號8樓
電話:(02)27181234
網址:www.yuanta.com.tw
Yuanta Securities Co., Ltd. / Ting-Chien Shen
8F., No.225, Sec. 3, Nanjing E. Rd., Zhongshan Dist., Taipei, Taiwan, 10488, R.O.C.
Tel:(02)27181234
Website:www.yuanta.com.tw
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