Regulations Governing Information to be Published in Prospectuses for Public Offerings of Beneficiary Securities by Trustee Institutions and Public Offerings of Asset-Backed Securities by Special Purpose Companies Article 10
The following items shall be published as part of the general descriptions and the responsibilities of the trust institution or the SPC:1. The general description of the trust institution or SPC:(1) Enterprise profile:(i) The date of establishment.(ii) The process of capital formation over the past three years (Table 17).(iii) Business items.(iv) History: Any issuances of beneficiary securities or asset-backed securities in the last five years (Table 18), any transfers of equity interest by directors, supervisors, or shareholders with shareholdings of 5% or above, any changes in managerial authority (Table 19), and other pertinent matters.(v) The trust institution's credit rating.(2) Enterprise organization: Showing the following information on the trust institution or SPC's juristic person shareholders as of the end of the month preceding the date of publication of the prospectus:(i) Distribution of equity interests:(a) Shareholder structure: Proportion of holdings by the various classes of shareholders (Table 20).(b) Principal shareholder roster: The names, numbers of shares, and percentage of shares held, for shareholders holding five percent or more of total outstanding shares (Table 21).(ii) The names of the general manager, vice general manager, assistant manager, and the directors of departments and divisions, as well as the dates they assumed their positions, the proportions of their holdings in the trustee institution, their education and experience, and any positions concurrently held in other companies (Table 22).(iii) The names, dates of appointment, and terms of the directors and supervisors, and the percentages and amounts of shares they hold in the trustee institution or SPC, as well as their education and experience. For juristic person shareholders, the shareholder representative shall be indicated (Table 23).(3) Diagram of affiliated enterprises: Showing the relationships between juristic person shareholders and their affiliated enterprises and the trust institution or SPC, their cross-shareholding ratios, numbers of shares held, and actual capital invested as of the end of the month preceding the date of publication of the prospectus.(4) Operational status: Showing the names, issuance amounts, and payments of principal or disbursements of income, interest, or other benefits for any previous issues of beneficiary securities or asset-backed securities as of the end of the month preceding the date of publication of the prospectus (Table 24).(5) Financial status: Showing CPA audit reports, balance sheets, income statements, and changes in shareholder equity for the preceding two years.(6) Status of any penalties received: Showing dispositions imposed by the competent authority to the trustee institution or SPC within the preceding two years and the time and detailed status of corrections made.(7) Litigation or non-litigation matters: Showing any material litigation, non-litigation matter, or administrative suit in which the trustee institution or SPC is currently involved with a potential bearing on the rights and interests of beneficiaries. The facts of the dispute, principal interested parties, subject amount, date on which proceedings began, and current status of the proceedings shall be disclosed.2. The duties of the trustee institution or the SPC:(1) The duties and obligations of the trustee institution or SPC;(2) Repayment for fees paid by the trustee institution or the SPC and compensation for losses;(3) The amount, type, method of calculation, and date and method of payment of the compensation for the trustee institution or SPC.(4) Circumstances requiring a beneficiaries meeting to be convened by the trust institution and trust supervisor, or requiring a meeting of securities holders to be convened by the supervisory institution and the SPC.(5) The circumstances under which the trust institution shall appoint a supervisor for the special-purpose trust, and the professional knowledge and experience required of the supervisor, or the circumstances under which the SPC shall appoint a supervisory institution, and the background required of the institution.3. Other items as required by SFC regulations.
中文原文 受託機構公開招募受益證券特殊目的公司公開招募資產基礎證券公開說明書應行記載事項準則第10條
受託機構或特殊目的公司概況及職責應記載下列事項：
一、受託機構或特殊目的公司概況：
（一）事業簡介：1.設立日期。
2.最近三年股本形成經過。
（附表十七）3.營業項目。
4.沿革：最近五年度受益證券或資產基礎證券之發行（附表十八）、董事、監察人或持股比率百分之五以上股東之移轉股權、經營權之改變（附表十九）及其他重要紀事。
5.受託機構之信用評等。
（二）事業組織：列示公開說明書刊印日前一個月月底受託機構或特殊目的公司之法人股東下列資料：1.股權分散情形：（1）股東結構：各類股東之組合比例。
（附表二十）（2）主要股東名單：持股比率百分之五以上股東之名稱、持股數額及比率。
（附表二十一）2.總經理、副總經理、協理及各部門及分支機構主管之姓名、就任日期、持有受託機構之股份數額及比率、主要經（學）歷、目前兼任其他公司之職務。
（附表二十二）3.董事及監察人之姓名、選任日期、任期、選任時及現在持有受託機構或特殊目的公司股份數額及比率、主要經（學）歷；屬法人股東者，應註明其代表人。
（附表二十三）（三）關係企業圖：列示公開說明書刊印日前一個月月底受託機構或特殊目的公司之法人股東與關係企業間之關係、相互持股比率、股份及實際投資金額。
（四）營運情形：列示公開說明書刊印日前一個月月底，已發行其他受益證券或資產基礎證券之名稱、發行金額及支付本金或其所生利益、孳息及其他收益分配之情形。
（附表二十四）（五）財務狀況：列示最近二年度之會計師查核報告、資產負債表、損益表及股東權益變動表。
（六）受處罰之情形：列示最近二年受託機構或特殊目的公司受主管機關處分及糾正之時間及詳情。
（七）訴訟或非訟事件：受託機構或特殊目的公司目前尚在繫屬中之重大訴訟、非訟或行政爭訟事件，其結果可能對受益人權益有重大影響者，應揭露其系爭事實、標的金額、訴訟開始日期、主要訴訟當事人及目前處理情形。
二、受託機構或特殊目的公司職責：
（一）受託機構或特殊目的公司職權及義務。
（二）受託機構或特殊目的公司支出費用之償還及損害賠償之事項。
（三）受託機構或特殊目的公司之報酬、種類、計算方法、支付日及方法。
（四）受託機構與信託監察人召集受益人會議之事由或監督機構與特殊目的公司召集持有人會議之事由。
（五）受託機構應選任特殊目的信託監察人之事由及其專門學識或經驗或特殊目的公司選任監督機構之事由及其經驗。
三、其他本會規定應記載之事項。
一、受託機構或特殊目的公司概況：
（一）事業簡介：1.設立日期。
2.最近三年股本形成經過。
（附表十七）3.營業項目。
4.沿革：最近五年度受益證券或資產基礎證券之發行（附表十八）、董事、監察人或持股比率百分之五以上股東之移轉股權、經營權之改變（附表十九）及其他重要紀事。
5.受託機構之信用評等。
（二）事業組織：列示公開說明書刊印日前一個月月底受託機構或特殊目的公司之法人股東下列資料：1.股權分散情形：（1）股東結構：各類股東之組合比例。
（附表二十）（2）主要股東名單：持股比率百分之五以上股東之名稱、持股數額及比率。
（附表二十一）2.總經理、副總經理、協理及各部門及分支機構主管之姓名、就任日期、持有受託機構之股份數額及比率、主要經（學）歷、目前兼任其他公司之職務。
（附表二十二）3.董事及監察人之姓名、選任日期、任期、選任時及現在持有受託機構或特殊目的公司股份數額及比率、主要經（學）歷；屬法人股東者，應註明其代表人。
（附表二十三）（三）關係企業圖：列示公開說明書刊印日前一個月月底受託機構或特殊目的公司之法人股東與關係企業間之關係、相互持股比率、股份及實際投資金額。
（四）營運情形：列示公開說明書刊印日前一個月月底，已發行其他受益證券或資產基礎證券之名稱、發行金額及支付本金或其所生利益、孳息及其他收益分配之情形。
（附表二十四）（五）財務狀況：列示最近二年度之會計師查核報告、資產負債表、損益表及股東權益變動表。
（六）受處罰之情形：列示最近二年受託機構或特殊目的公司受主管機關處分及糾正之時間及詳情。
（七）訴訟或非訟事件：受託機構或特殊目的公司目前尚在繫屬中之重大訴訟、非訟或行政爭訟事件，其結果可能對受益人權益有重大影響者，應揭露其系爭事實、標的金額、訴訟開始日期、主要訴訟當事人及目前處理情形。
二、受託機構或特殊目的公司職責：
（一）受託機構或特殊目的公司職權及義務。
（二）受託機構或特殊目的公司支出費用之償還及損害賠償之事項。
（三）受託機構或特殊目的公司之報酬、種類、計算方法、支付日及方法。
（四）受託機構與信託監察人召集受益人會議之事由或監督機構與特殊目的公司召集持有人會議之事由。
（五）受託機構應選任特殊目的信託監察人之事由及其專門學識或經驗或特殊目的公司選任監督機構之事由及其經驗。
三、其他本會規定應記載之事項。