Company Act Article 256
I.Mortgages or pledges established by the company for the purpose of issuing corporate bonds may be taken over by the trustees for the bondholders and may be established prior to the issue of corporate bonds.II.The trustees shall be responsible for the enforcement and safe-keep of the aforesaid mortgages or pledges or the securities furnished under the mortgages or pledges.
中文原文 公司法第256條
公司為發行公司債所設定之抵押權或質權，得由受託人為債權人取得，並得於公司債發行前先行設定。
受託人對於前項之抵押權或質權或其擔保品，應負責實行或保管之。
受託人對於前項之抵押權或質權或其擔保品，應負責實行或保管之。