Clauses of the Real Estate Securitization Act Article 21
The guidelines of REIT Beneficial Securities, such as distribution, contract conclusion, information disclosure, risk management, internal auditing, and internal control, shall be enacted by the Trust Association along with other related associations and be submitted to the competent authority for approval.The Trustee shall engage in the REIT business pursuant to the guidelines as referred to in the preceding paragraph.
中文原文 不動產證券化條例第21條
不動產投資信託受益證券之行銷、訂約、資訊揭露、風險管理與內部稽核及內部控制等應注意事項，由信託業商業同業公會會同有關公會擬訂，報請主管機關核定。
受託機構辦理不動產投資信託業務，應依前項應注意事項規定辦理之。
受託機構辦理不動產投資信託業務，應依前項應注意事項規定辦理之。