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 12
The following items shall be listed in relation to credit ratings and credit enhancement:1. The credit rating agency's credit assessment report on the beneficiary securities or asset-backed securities.2. The financial and operational status of the credit enhancement institution:(1) An enterprise profile: Showing the date of establishment, business items, and credit rating of the enterprise.(2) Enterprise organization: Items shown shall be identical to those under "enterprise organization" in Article 10.(3) Operational status: Showing the names, issuers, issuance amounts, and the methods and particular features of the credit enhancement for any other offerings of beneficiary securities or asset-backed securities for which the institution is providing credit enhancement, as of the end of the month preceding the date of publication (Table 25).(4) Financial status: ShowingCPA audit reports, balance sheets, income statements, and changes in shareholder equity for the preceding two years.3. The method and particulars of the credit enhancement.4. 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12條
信用評等及信用增強應記載事項：
一、信用評等機構對受益證券或資產基礎證券信用評等之評等報告。
二、信用增強機構之財務及業務概況：
（一）事業簡介：列示設立日期、營業項目、信用評等。
（二）事業組織：列示內容同第十條事業組織。
（三）營運情形：列示公開說明書刊印日前一個月月底，為其他受益證券或資產基礎證券之信用增強機構，受益證券或資產基礎證券之名稱、發行人、發行金額及信用增強方式及內容。
（附表二十五）（四）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。
三、信用增強之方式及內容。
四、其他本會規定應記載之事項。
一、信用評等機構對受益證券或資產基礎證券信用評等之評等報告。
二、信用增強機構之財務及業務概況：
（一）事業簡介：列示設立日期、營業項目、信用評等。
（二）事業組織：列示內容同第十條事業組織。
（三）營運情形：列示公開說明書刊印日前一個月月底，為其他受益證券或資產基礎證券之信用增強機構，受益證券或資產基礎證券之名稱、發行人、發行金額及信用增強方式及內容。
（附表二十五）（四）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。
三、信用增強之方式及內容。
四、其他本會規定應記載之事項。