Clauses of the Real Estate Securitization Act Article 26
The trust asset assessment committee established by the Trustee pursuant to Article 21 of the Trust Enterprise Act, shall at least assess the trust property of the REIT Funds once every three (3) months and announce in the daily local newspapers circulated at the place of its principal office or in other ways prescribed by the competent authority after reporting to the board of directors.When necessary or pursuant to the provisions of the REIT Contract, the trust asset assessment committee may request Professional Appraisers or experts for related appraisal reports or opinions as the reference of trust property assessment.The Professional Appraisers or experts referred to in the preceding paragraph shall not be the related parties or substantively related parties, as prescribed in Number 6 of the Financial Accounting Standards Gazette, to the Trustee.The Trust Association shall enact the assessment principles and calculation standards for the assessment and net asset value calculation of the REIT Fund trust property and submit the same to the competent authority for approval.The Trustee shall calculate the REIT Fund net asset value pursuant to the net asset value calculation standards approved by the competent authority as referred to in the preceding paragraph, relevant laws and regulations, and generally accepted accounting principles.The Trustee shall calculate each business day and make announcements regarding the REIT Fund net asset value of each beneficial interest unit in the previous business day in the daily local newspapers circulated at the place of its principal office or in other ways prescribed by the competent authority. However, the asset value of the real estate or other trust property, which has no major alteration and has no major impact on the net asset value of the Funds during the announcement period, may replace the asset value re-assessment calculation of the real estate or trust property with the attachment disclosure pursuant to the REIT contract.
中文原文 不動產證券化條例第26條
受託機構依信託業法第二十一條規定設置之信託財產評審委員會，應至少每三個月評審不動產投資信託基金之信託財產一次，並於報告董事會後，於本機構所在地之日報或依主管機關規定方式公告之。
信託財產評審委員會於必要時或依不動產投資信託契約之約定，得洽請專業估價者或專家出具相關估價報告書或意見，作為評審信託財產之參考。
前項專業估價者或專家，應與受託機構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。
信託業商業同業公會應對不動產投資信託基金之信託財產評審及淨資產價值之計算，擬訂評審原則及計算標準，報經主管機關核定。
受託機構對不動產投資信託基金之淨資產價值，應按主管機關依前項核定之淨資產價值計算標準、有關法令及一般公認會計原則計算之。
受託機構應於每一營業日計算，並於本機構所在地之日報或依主管機關規定之方式公告前一營業日不動產投資信託基金每受益權單位之淨資產價值。
但不動產或其他信託財產之資產價值於公告期間內無重大變更，且對基金之淨資產價值無重大影響者，得依不動產投資信託契約之約定，以附註揭露方式替代對該不動產或信託財產資產價值重新估價計算。
信託財產評審委員會於必要時或依不動產投資信託契約之約定，得洽請專業估價者或專家出具相關估價報告書或意見，作為評審信託財產之參考。
前項專業估價者或專家，應與受託機構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。
信託業商業同業公會應對不動產投資信託基金之信託財產評審及淨資產價值之計算，擬訂評審原則及計算標準，報經主管機關核定。
受託機構對不動產投資信託基金之淨資產價值，應按主管機關依前項核定之淨資產價值計算標準、有關法令及一般公認會計原則計算之。
受託機構應於每一營業日計算，並於本機構所在地之日報或依主管機關規定之方式公告前一營業日不動產投資信託基金每受益權單位之淨資產價值。
但不動產或其他信託財產之資產價值於公告期間內無重大變更，且對基金之淨資產價值無重大影響者，得依不動產投資信託契約之約定，以附註揭露方式替代對該不動產或信託財產資產價值重新估價計算。