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 11
The particulars regarding utilization of funds by the trustee institution or the SPC shall include utilization of borrowed funds, fee burdens, and utilization of idle funds accruing from the trust assets or assigned assets.
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11條
受託機構或特殊目的公司資金運用方法應記載關於借入款項之運用方法、費用負擔及屬於信託財產之閒置資金或因其所受讓之資產而生閒置資金之運用方法。