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 8
The general description of the beneficiary securities or asset-backed securities shall include the following:1. The issuance date, maturity date, and terms and conditions of issuance.2. The issuance amount.3. The date and receipt number of the approval or effective registration from the competent authority or the SFC.4. The beneficiary security's coupon rate, share of principal conferred, share of income conferred, senior/subordinate ranking, issuance period, terms and conditions of issuance and other related particulars; the asset-backed security's coupon rate, senior/subordinate ranking, issuance period and terms and conditions of issuance. The above items shall be separately listed for each respective issuance of securities in separate classes or with different issuance periods.5. The method of disbursement of shares of principal and income to the beneficiaries of a beneficiary security or disbursement of principal, income, interest, or other revenues to the holder of an asset-backed security in the event of early amortization by the original obligor.6. Tax-related provisions.7. Rights of the beneficiary or security holder.8. Important provisions of the trustee institution's special-purpose trust ("SPT") agreement for issuance of beneficiary securities:(1) Limits on the exercise of beneficiary rights under the special purpose trust agreement.(2) The duration and principal features of the special-purpose trust agreement, including:(i) The trust objective.(ii) The settlor's obligations and matters requiring disclosure by the settlor to the trustee institution.(iii) Repayment of fees paid by the trustee institution and compensation for losses.(iv) The amount, type, method of calculation, date and method of payment of the remuneration for the trustee institution.(v) The method of public announcement.(vi) The management and disposition of trust assets. If these functions are delegated to the originator, other financial institutions, or a servicer or back-up servicer approved by the competent authority, the name of the institution so entrusted shall be given.(vii) Method of disbursement of the trust asset principal or the earnings, interest, and other revenues derived from the principal.(viii) The various classes or terms of the beneficiary certificates and their share of principal or income conferred, senior/subordinate rankings, and terms.(ix) Matters in regard to the trustee institution's borrowing of funds, fee burdens, and utilization of idle funds in the course of handling of trust affairs.(x) Circumstances requiring convening of a beneficiaries meeting by the trust institution.(xi) 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.(xii) Other matters as specified in Article 19, paragraph 1 of the Trust Enterprise Act and the regulations of the competent authority.9. The hedging plan for the trust and related documents.10. Other items to be published 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8條
受益證券或資產基礎證券概況應記載下列事項：
一、發行日、到期日及發行條件。
二、發行總金額。
三、主管機關與本會核准或申報生效之文號及日期。
四、受益證券之票面利率、本金持分、收益持分、受償順位、期間、發行條件及其他受益權相關內容；資產基礎證券之票面利率、受償順位、期間及發行條件。
如有發行不同種類或期間者，應分別記載之。
五、原債務人提前還款，受益證券受益人本金持分、收益持分分配之方法或資產基礎證券持有人本金、利益、孳息或其他收益分配之方法。
六、賦稅之相關規定。
七、受益人或持有人相關權利。
八、受託機構發行受益證券特殊目的信託契約重要事項：
（一）特殊目的信託契約所定受益人行使權利之限制。
（二）特殊目的信託契約存續期間及主要內容，包括：1信託目的。
2委託人之義務及應告知受託機構之事項。
3受託機構支出費用之償還及損害賠償之事項。
4受託機構之報酬、種類、計算方法、支付日期及方法。
5公告之方式。
6信託財產之管理及處分方法。
受託機構如將該財產委任創始機構、其他金融機構或經主管機關認可之服務機構及備位服務機構管理及處分者，應揭露該機構之名稱。
7信託財產本金或其所生利益、孳息及其他收益分配之方法。
8各種種類或期間之受益證券，其本金持分、收益持分、受償順位及期間。
9受託機構於處理信託事務時，關於借入款項、費用負擔及閒置資金之運用方法。
10受託機構應召集受益人會議之事由。
11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。
12信託業法第十九條第一項及主管機關規定之其他事項。
九、有關之避險計畫與文件。
十、其他本會規定應記載之事項。
一、發行日、到期日及發行條件。
二、發行總金額。
三、主管機關與本會核准或申報生效之文號及日期。
四、受益證券之票面利率、本金持分、收益持分、受償順位、期間、發行條件及其他受益權相關內容；資產基礎證券之票面利率、受償順位、期間及發行條件。
如有發行不同種類或期間者，應分別記載之。
五、原債務人提前還款，受益證券受益人本金持分、收益持分分配之方法或資產基礎證券持有人本金、利益、孳息或其他收益分配之方法。
六、賦稅之相關規定。
七、受益人或持有人相關權利。
八、受託機構發行受益證券特殊目的信託契約重要事項：
（一）特殊目的信託契約所定受益人行使權利之限制。
（二）特殊目的信託契約存續期間及主要內容，包括：1信託目的。
2委託人之義務及應告知受託機構之事項。
3受託機構支出費用之償還及損害賠償之事項。
4受託機構之報酬、種類、計算方法、支付日期及方法。
5公告之方式。
6信託財產之管理及處分方法。
受託機構如將該財產委任創始機構、其他金融機構或經主管機關認可之服務機構及備位服務機構管理及處分者，應揭露該機構之名稱。
7信託財產本金或其所生利益、孳息及其他收益分配之方法。
8各種種類或期間之受益證券，其本金持分、收益持分、受償順位及期間。
9受託機構於處理信託事務時，關於借入款項、費用負擔及閒置資金之運用方法。
10受託機構應召集受益人會議之事由。
11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。
12信託業法第十九條第一項及主管機關規定之其他事項。
九、有關之避險計畫與文件。
十、其他本會規定應記載之事項。