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 18
The prospectus shall list the following matters of special note:1.The attorney-issued legal opinion.2.The summary opinion from the case review filed by the trustee and reviewed by a CPA or attorney.3.Where the trustee, based on the nature of the trust assets, engages experts possessing professional expertise and extensive experience in a technical, business, or financial area to carry out comparative analysis of, and issue a written opinion on, the future development of the current offering of beneficial securities, it shall disclose the evaluation opinion of such experts.4.Whether the trustee, and the attorney or CPA, are related parties or substantively related parties as defined in Statement of Financial Accounting Standards No. 6.5.Supplementary items to be disclosed as notified by the competent authority upon approval of application for the current offering of beneficial securities.6.A comparison table showing differences and similarities between the REIT contract and the model contract.7.Any other matters for which supplementary explanation is required.8.Other items for which the FSC requires disclosure.
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18條
特別記載事項應記載下列事項：
一、律師法律意見書。
二、受託機構填報及會計師或律師複核之案件檢查表彙總意見。
三、受託機構視信託財產性質，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，就本次募集受益證券之未來發展，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、受託機構與律師或會計師間有無財務會計準則公報第六號所定之關係人或實質關係人之情事。
五、本次募集受益證券於申請核准時經主管機關通知應補充揭露之事項。
六、不動產投資信託契約與定型化契約範本異同之對照表。
七、其他必要補充說明事項。
八、其他本會規定應揭露之事項。
一、律師法律意見書。
二、受託機構填報及會計師或律師複核之案件檢查表彙總意見。
三、受託機構視信託財產性質，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，就本次募集受益證券之未來發展，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、受託機構與律師或會計師間有無財務會計準則公報第六號所定之關係人或實質關係人之情事。
五、本次募集受益證券於申請核准時經主管機關通知應補充揭露之事項。
六、不動產投資信託契約與定型化契約範本異同之對照表。
七、其他必要補充說明事項。
八、其他本會規定應揭露之事項。