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 9
The following items shall be published in the general descriptions of the asset pool, the originator, the servicer and the back-up servicer:1. The types, names, amounts, values, average yields, maturities of the trust assets or assigned assets, the term of the trust or assignment, the standards for screening of assets included in the asset pool, and other related statistical information (Tables 1 through 16).2. The financial and operating status of the originator, including a company profile (showing the establishment date, business items, and credit rating), enterprise structure, diagram of affiliated enterprises, operational status, financial status, and any penalties imposed on the originator (the items listed here are the same as those under Article 10, paragraph 1, subparagraph 1, items 1 through 6).3. The financial and operating status of the servicer and back-up servicer, including a company profile (showing the establishment date, business items, and credit rating), enterprise structure, diagram of affiliated enterprises, operational status and financial status (the items listed here are the same as those under Article 10, paragraph 1, subparagraph 1, items 1 through 6).4. Method of disbursement of the trust assets or assigned assets principal, or the earnings, interest, and other revenues derived from the principal.5. The method for management and disposition of the trust assets or assigned assets.6. A CPA's opinion on the method of pricing, basic accounting assumptions, and the appropriateness of pricing of the trust assets or assigned assets.7. Important contracts or terms and conditions in relation to the transfer of the trust assets or assigned assets.8. The method and the conditions under which assets may be added when needed due to changes in asset groups in the asset pool or to maintain asset groups in the pool.9. The method and terms and conditions for disbursement of the assets remaining in the assets pool to beneficiaries of the assets' residual value, in accordance with the trust or assets securitization plan, following liquidation of beneficiary securities or asset-backed securities.10. Other items as required by SFC regulations.