Regulations Governing Public Tender Offers for Real Estate Investment Trust Beneficiary Securities Article 3
The term "related party" as used in these Regulations means any of the following:1. For a public tender offeror that is a natural person, it means the offeror's spouse and minor children.2. For a public tender offeror that is a company, it means any affiliated enterprise as defined in Chapter 6-1 of the Company Act and any related party or substantial related party as defined in the Statement of Financial Accounting Standards (SFAS) No. 6.Real estate investment trust beneficiary securities held by related parties of the preceding paragraph include those held by them under the names of other persons.
中文原文 公開收購不動產投資信託受益證券管理辦法第3條
本辦法所稱關係人，指下列情形之一：
一、公開收購人為自然人者，指其配偶及未成年子女。
二、公開收購人為公司者，指符合公司法第六章之一所定之關係企業及依財務會計準則公報第六號所定之關係人或實質關係人者。
前項關係人持有之不動產投資信託受益證券，包括利用他人名義持有者。
一、公開收購人為自然人者，指其配偶及未成年子女。
二、公開收購人為公司者，指符合公司法第六章之一所定之關係企業及依財務會計準則公報第六號所定之關係人或實質關係人者。
前項關係人持有之不動產投資信託受益證券，包括利用他人名義持有者。