Clauses of the Real Estate Securitization Act Article 27
The REIT Funds publicly offered or privately placed by the Trustee shall possess independent accounting, and the Trustee shall not make inter-item transfers with self-owned property or other trust property.The account book constitution of the REIT Funds shall comply with relevant laws and regulations as well as self-discipline standards; the retaining method and period shall be managed pursuant to the Business Accounting Act and other related regulations.
中文原文 不動產證券化條例第27條
受託機構募集或私募之不動產投資信託基金應有獨立之會計，受託機構不得將其與自有財產或其他信託財產相互流用。
不動產投資信託基金相關會計簿冊之作成，應遵守相關法令及自律規範；其保存方式及保存期限，並應依商業會計法及相關規定辦理。
不動產投資信託基金相關會計簿冊之作成，應遵守相關法令及自律規範；其保存方式及保存期限，並應依商業會計法及相關規定辦理。