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 22
The profile of trust assets shall record the following:1.The types of trust assets and their location, property area, land use category, zoning status, statutory use, permits or controls on usage, content of rights (ownership, scope of rights, and a record of the creation of any encumbrance), date the assets were originally acquired by the trustor, the party from whom the assets were acquired (name and relationship) and the acquisition cost, and litigated and non-litigated matters with a material impact upon the rights and interests of beneficiaries.2.Usage status and conditions, method of disposal after termination of the lease, and important stipulations.3.Other important information on the trust assets, provided by the trustor pursuant to Article 29, paragraph 3 of the Act.4.The value of the trust assets, as appraised by a professional appraiser, and the principal content of the appraisal report issued pursuant to Article 34 of the Act (which shall include the reason for, and basic assumptions underlying, the use of each assessment method, any discrepancy in discounted cash flow analysis method and an explanation thereof, the relative weighting of each type of appraisal method and an explanation regarding such weighting decisions; if the income approach is adopted, the capitalization rate or discount rate shall also be disclosed), and a statement as to whether the professional appraiser and its appraisers are related parties, or substantially related parties, of the trustor or trustee for the purposes of Statement of Financial Accounting Standards No. 6.5.Whether any mortgages on trust assets have been cancelled. Where a mortgage is not canceled, indicate whether the trustor has furnished a letter of consent from the mortgagee notarized by a notary public stating that the mortgage rights will not be invoked for the duration of the trust agreement.6.Trust asset encumbrances, and how such encumbrances are handled.7.How considerations received from subscribers for the offering of beneficial securities are utilized by the trustee.8.Methods for the management and disposal of trust assets.9.Valuation method and basis of assessment for expected returns on trust assets, and an expert opinion stating that such trust assets already generate a steady income and are fairly priced. In addition, state whether the expert and the trustee or trustor are related parties or substantively related parties as defined in Statement of Financial Accounting Standards No. 6.10.Where a trustor is an interested party of the trustee, provide an explanation of the trustee's transaction handling procedure and internal control methods.11.After the trust is terminated, indicate the fee burdens on, and disposal method of, trust assets (whether they will be returned to the trustor, and related arrangements).12.Indicate whether the annual depreciation expense for buildings will be calculated, pursuant to the provisions of Article 53 of the Act, by extending by one-half the service life set forth in the Table of Service Life of Fixed Assets.13.Other items as required by the FSC.
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22條
信託財產概況應記載下列事項：
一、信託財產種類、座落、面積、地目、使用分區、法定用途、使用許可或管制、權利內容（所有權、權利範圍及他項權利設定紀錄）、委託人原取得日期、取得對象（名稱及關係）及取得成本、涉及重大影響受益人權益之訴訟或非訟事件。
二、使用狀況、條件與租賃契約終止後之後續處理方式及重要約定內容。
三、委託人依本條例第二十九條第三項規定提供信託財產資料之其他重要內容。
四、經專業估價者估價之信託財產價值及依本條例第三十四條規定出具估價報告書之重要內容（應包含各估價方法採用理由、基本假設、與折現現金流量分析法之差距與其說明，及各種估價方法之權重與其決定說明等相關內容；採收益法者，尚應揭露收益資本化率或折現率），並敘明專業估價者及其估價人員與委託人及受託機構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、信託財產抵押權是否塗銷，未塗銷者，委託人是否已檢具抵押權人於信託契約存續期間不實行抵押權之公證人公證同意書。
六、信託財產上之負擔及對該等負擔之處理方式。
七、受託機構因募集受益證券自應募人所收受對價之運用方法。
八、信託財產之管理及處分方法。
九、信託財產預期收益之評價方法、評估基礎及信託財產已有穩定收入及價格允當性之專家意見，並敘明該專家與受託機構或委託人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。
十、委託人為受託機構之利害關係人，受託機構之交易處理程序及內部控管方式之說明。
十一、信託財產於信託終止後之費用負擔及處理方式（是否返還委託人及其相關約定）。
十二、建築物每年之折舊費用是否擬依本條例第五十三條規定依固定資產耐用年數表規定之耐用年數延長二分之一計算。
十三、其他本會規定應記載之事項。
一、信託財產種類、座落、面積、地目、使用分區、法定用途、使用許可或管制、權利內容（所有權、權利範圍及他項權利設定紀錄）、委託人原取得日期、取得對象（名稱及關係）及取得成本、涉及重大影響受益人權益之訴訟或非訟事件。
二、使用狀況、條件與租賃契約終止後之後續處理方式及重要約定內容。
三、委託人依本條例第二十九條第三項規定提供信託財產資料之其他重要內容。
四、經專業估價者估價之信託財產價值及依本條例第三十四條規定出具估價報告書之重要內容（應包含各估價方法採用理由、基本假設、與折現現金流量分析法之差距與其說明，及各種估價方法之權重與其決定說明等相關內容；採收益法者，尚應揭露收益資本化率或折現率），並敘明專業估價者及其估價人員與委託人及受託機構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、信託財產抵押權是否塗銷，未塗銷者，委託人是否已檢具抵押權人於信託契約存續期間不實行抵押權之公證人公證同意書。
六、信託財產上之負擔及對該等負擔之處理方式。
七、受託機構因募集受益證券自應募人所收受對價之運用方法。
八、信託財產之管理及處分方法。
九、信託財產預期收益之評價方法、評估基礎及信託財產已有穩定收入及價格允當性之專家意見，並敘明該專家與受託機構或委託人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。
十、委託人為受託機構之利害關係人，受託機構之交易處理程序及內部控管方式之說明。
十一、信託財產於信託終止後之費用負擔及處理方式（是否返還委託人及其相關約定）。
十二、建築物每年之折舊費用是否擬依本條例第五十三條規定依固定資產耐用年數表規定之耐用年數延長二分之一計算。
十三、其他本會規定應記載之事項。