The investment in the same collective trust plan by several principals is a collective fund trust plan.

A collective fund trust plan means that more than two investors invest in a trust plan at the same time. Multiple principals, that is, multiple investors, fall within the scope of a collective fund trust plan.

When a trust investment company handles collective fund trust business, it should establish a collective trust plan and report each case to the banking regulatory bureau at the place of registration before starting to promote the collective trust plan.