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 14
Important items from the registration or application documents shall be listed as matters of special note, including:1. The concluding opinion of the underwriter's evaluation report.2. The attorney-issued legal opinion.3. Expert opinions, which shall be disclosed in cases where the trustee institution or SPC, in view of the character of the trust assets or assigned assets, has sought experts with special professional knowledge and experience in technical, operational, or financial areas to undertake comparative analyses and issue opinions on the future development of the given offering.4. Supplementary disclosures, where the SFC gives notice requiring further disclosure at the time of approval or effective registration of the given offering.5. A declaration from the originator that the documents it provided to the trustee institution or SPC contain no falsehoods or nondisclosures.6. Any other matters requiring supplemental information disclosure.7. Other matters requiring disclosure in accordance with 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14條
特別記載事項應列明申報或申請書件之重要內容，包括：
一、證券承銷商評估總結意見。
二、律師法律意見書。
三、受託機構或特殊目的公司視信託或受讓財產性質，委請在技術、業務、財務等各方面具備專業知識及豐富經驗之專家，就本次公開招募受益證券或資產基礎證券之未來發展，進行比較分析並出具意見者，應揭露該等專家之評估意見。
四、本次公開招募受益證券或資產基礎證券於申報生效或申請核准時經本會通知應補充揭露之事項。
五、創始機構出具所提供受託機構或特殊目的公司之書件無虛偽或隱匿情事之聲明書。
六、其他必要補充說明事項七、其他本會規定應揭露之事項。
一、證券承銷商評估總結意見。
二、律師法律意見書。
三、受託機構或特殊目的公司視信託或受讓財產性質，委請在技術、業務、財務等各方面具備專業知識及豐富經驗之專家，就本次公開招募受益證券或資產基礎證券之未來發展，進行比較分析並出具意見者，應揭露該等專家之評估意見。
四、本次公開招募受益證券或資產基礎證券於申報生效或申請核准時經本會通知應補充揭露之事項。
五、創始機構出具所提供受託機構或特殊目的公司之書件無虛偽或隱匿情事之聲明書。
六、其他必要補充說明事項七、其他本會規定應揭露之事項。