Foreword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

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Forward

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-

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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.

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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

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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

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公會簡介

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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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;

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(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

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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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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


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



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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


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



會務暨業務報導

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

會務暨業務報導　

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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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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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(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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(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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(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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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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(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.

信託業人力與業務現況Trust Manpower and Business Status

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%.


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信信信信信信信

30

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


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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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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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


%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)


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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%


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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


%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%


Tru

st M

an

po

wer a

nd

Bu

sin

ess S

tatu

s


37


(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


%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%

展望

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


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


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


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


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)”


02.17.2011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”


03.24.2011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”


05.25.2011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


06.22.2011

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.


08.21.2011

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


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


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”


12.18.2011

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


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)


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


電話:(02)23481111

網址:www.firstbank.com.tw

First Commercial Bank / Ching-Nain Tsai


Tel:(02)23481111

Website: www.firstbank.com.tw

華南商業銀行/林明成


電話:(02)23713111

網址:www.hncb.com.tw

Hua Nan Commercial Bank / Ming-Cheng Lin


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

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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


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


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


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


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


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

Documents

Foreword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