Regulations Governing Information to be Recorded in the Prospectus by a Trustee Offering Beneficial Securities in a Real Estate Investment Trust or Real Estate Asset Trust Article 13
The section on utilization of borrowed funds and idle funds shall record the information listed below:1.Funds borrowed:A.Purpose, impact upon beneficiaries, and method of public announcement.B.Upper limits, methods of controlling the use [of borrowed funds], and the apportionment of fees.2.Scope and restrictions on the utilization of idle funds.
中文原文 受託機構募集不動產投資信託或資產信託受益證券公開說明書應行記載事項準則第13條
借入款項及閒置資金之運用應記載下列事項：
一、借入款項：
（一）目的、對受益權之影響及公告方式。
（二）上限、使用控管方式及費用負擔方式。
二、閒置資金運用之範圍及限制。
一、借入款項：
（一）目的、對受益權之影響及公告方式。
（二）上限、使用控管方式及費用負擔方式。
二、閒置資金運用之範圍及限制。