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 23
The profile of the trustor and professional appraiser shall record the information listed below:1.Profile of the trustor:A.For a trustor that is a juristic person, record the company profile (showing the establishment date, lines of business, and credit rating), enterprise organization, diagram of affiliated enterprises, operational status, financial status, share of trust assets held, whether it is an interested party of the trustee, and any penalties received.B.For a trustor that is an individual, record the full name, proportion of trust assets held, and whether he/she is an interested party of the trustee.C.The content of the public announcement made by the trustor pursuant to Article 30, paragraph 3 of the Act, and whether creditors have declared any objections.2.Profile of the professional appraiser: Include the name, principal employment (academic) experience, qualifications, and any penalties received in the most recent five years. Also state whether the professional appraiser and its appraisal personnel are related parties, or substantively related parties, of the trustor or trustee as defined in Statement of Financial Accounting Standards No. 6.3.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23條
委託人及專業估價者概況應記載下列事項：
一、委託人概況：
（一）委託人為法人者，應記載事業簡介（列示設立日期、營業項目、信用評等）、事業組織、關係企業圖、營運情形、財務狀況、所持信託財產之持分、是否為受託機構之利害關係人及受處罰情形。
（二）委託人為個人者，應記載姓名、所持信託財產之持分，是否為受託機構之利害關係人。
（三）委託人依本條例第三十條第三項規定辦理之公告內容及債權人有無聲明異議之情形。
二、專業估價者概況：包括姓名、主要經（學）歷、資格條件及最近五年受處罰情形，並敘明專業估價者及其估價人員與委託人及受託機構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。
三、其他本會規定之應記載事項。
一、委託人概況：
（一）委託人為法人者，應記載事業簡介（列示設立日期、營業項目、信用評等）、事業組織、關係企業圖、營運情形、財務狀況、所持信託財產之持分、是否為受託機構之利害關係人及受處罰情形。
（二）委託人為個人者，應記載姓名、所持信託財產之持分，是否為受託機構之利害關係人。
（三）委託人依本條例第三十條第三項規定辦理之公告內容及債權人有無聲明異議之情形。
二、專業估價者概況：包括姓名、主要經（學）歷、資格條件及最近五年受處罰情形，並敘明專業估價者及其估價人員與委託人及受託機構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。
三、其他本會規定之應記載事項。