Regulations Governing The Establishment Criteria and Administration of The Industrial Bank Article 12
As regards an industrial bank which serves as an originator (a trustor), a trustee or a shareholder of a special purpose company pursuant to the Financial Assets Securitization Act and the Real Estate Securitization Act, the bank's investments shall be restricted by each of the following subparagraphs:1.When the bank serves as an originator (a trustor), it cannot invest in beneficiary securities or asset-backed securities issued on the basis of its financial assets, real estate or the rights relevant to its real estate.2.When the bank serves as a trustee, it cannot invest in beneficiary securities issued by itself.3.When the bank serves as a shareholder of a special purpose company, it cannot invest in asset-backed securities issued by the company established by it.As regards an industrial bank which serves as an originator (a trustor) pursuant to the Financial Assets Securitization Act, or as a trustor pursuant to the Real Estate Securitization Act, and holds beneficiary securities or asset-backed securities which were/are issued on the basis of its financial assets, real estate or the rights relevant to its real estate due to the purpose of credit enhancement, the matter shall be separately handled pursuant to relevant provisions of the Commission. An industrial bank cannot invest in beneficiary securities or asset-backed securities which were/are issued on the basis of the financial assets or real estate of the bank's associate or the rights relevant to the said real estate. This Paragraph does not apply to any of the following circumstances: 1.The industrial bank participates in a securitization plan of its associate; it also holds beneficiary securities or asset-backed securities due to the purpose of credit enhancement and such a method of credit enhancement is necessary for the said plan. In the same way, the bank's participation and holding of the said securities have been applied to the competent authority and the competent authority approves the application after the investigation. 2.The industrial bank's associate and other originators jointly participate in a securitization plan, and the ratio between the associate's assets being brought into the asset pool and the asset pool is less than 20%.
中文原文 工業銀行設立及管理辦法第12條
工業銀行依金融資產證券化條例或不動產證券化條例規定擔任創始機構（委託人）、受託機構或特殊目的公司股東者，其投資應分別受下列各款限制：
一、擔任創始機構（委託人）者，不得投資以其金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券。
二、擔任受託機構者，不得投資其發行之受益證券。
三、擔任特殊目的公司股東者，不得投資其設立之特殊目的公司所發行之資產基礎證券。
工業銀行依金融資產證券化條例擔任創始機構（委託人）或依不動產證券化條例擔任委託人，因信用增強目的而持有以其金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券者，另依本會有關規定辦理。
工業銀行不得投資於以該銀行關係企業之金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券，但下列情形不在此限：
一、工業銀行參與其關係企業之證券化計畫，且因信用增強目的持有受益證券或資產基礎證券，而該信用增強方式為證券化計畫所必要，且經申請主管機關專案核准者。
二、工業銀行關係企業與其他創始機構共同參與證券化計畫，且該關係企業納入資產池之資產占資產池之比率不高於百分之二十。
一、擔任創始機構（委託人）者，不得投資以其金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券。
二、擔任受託機構者，不得投資其發行之受益證券。
三、擔任特殊目的公司股東者，不得投資其設立之特殊目的公司所發行之資產基礎證券。
工業銀行依金融資產證券化條例擔任創始機構（委託人）或依不動產證券化條例擔任委託人，因信用增強目的而持有以其金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券者，另依本會有關規定辦理。
工業銀行不得投資於以該銀行關係企業之金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券，但下列情形不在此限：
一、工業銀行參與其關係企業之證券化計畫，且因信用增強目的持有受益證券或資產基礎證券，而該信用增強方式為證券化計畫所必要，且經申請主管機關專案核准者。
二、工業銀行關係企業與其他創始機構共同參與證券化計畫，且該關係企業納入資產池之資產占資產池之比率不高於百分之二十。