The following items shall be listed in relation to the credit rating of the beneficial securities and any credit enhancement arrangements:1.A credit rating institution's credit assessment report on the beneficial securities.2.Profile of the financial and operational status of the credit enhancement institution:A.Enterprise profile: Show the establishment date, lines of business, and credit rating.B.Enterprise organization: Show the same information as the company profile of Article 10.C.Operational status: Show the names, issuers, issuance amount, and method and details of credit enhancement of other REIT or REAT beneficial securities for which it is the credit enhancement institution as of the end of the month prior to the date of printing of the prospectus. (Table 10)D.Financial status: Show CPA audit reports, balance sheets, income statements, and statements of changes in shareholders' equity for the preceding two fiscal years.3.The method and particulars of the credit enhancement.4.Other items as required by the FSC.