Clauses of the Real Estate Securitization Act Article 31
A REAT plan shall contain the following particulars:1. Names and addresses of the trustee and trustor; where a real estate management institution is appointed to manage or dispose of the trust property, the name and address of the appointed institution; and name and address of the arranger, if applicable;2. Name and duration of the REAT fund;3. Matters concerning the REAT beneficiary securities are as follows:(1) The total amount of the REAT fund to be publicly offered or privately placed and the total units of beneficial interests;(2) The agreement, the seniority of payment and duration of beneficial interests, when publicly offering or privately placing beneficiary securities of different kinds or durations;(3) Methods and dates of issuance or delivery, amount of purchasing each unit of beneficial interests, expenses, and transfer restrictions of REAT beneficiary securities;(4) Conditions under which the publicly offered or privately placed REAT fund is established or not established, and method of handling in case the REAT fund is not established;4. Matters concerning the trust property are as follows:(1) Content of trust property and the value of trust property appraised by the professional appraisers;(2) Encumbrance of trust property and the methods of disposing of such encumbrance;(3) Methods for managing and disposing the trust property; and(4) Valuation method, valuation bases, and expert opinions regarding the expected income of the trust property;5. Methods for utilizing quid pro quo received by the trustee from the subscribers or purchasers for the public offering or private placement of beneficiary securities;6. Real estate development plan: including the types and locations of real estate or related rights of real estate planned for development, and related market analysis, feasibility study, title search report, appraisal report, planned development schedule and projects, phase plans and control modules for acquisition, development, sale or operation management, sources of funds, fund utilization and control modules, cost recovery, financial projections and estimated rate of return, expert opinions, and self-evaluation plan;7. In case the real estate development project is delayed or not completed, the method of handling, impact on the interests of the beneficiaries, and agreement on rights and obligations among the trustee, the real estate management institution, and the beneficiaries;8. In case the trustor is the related party to the trustee, explanations of the transaction procedures and internal control methods; and9. Other matters as required by the competent authority.The experts that offer opinions as prescribed in Item 4 of subparagraph 4 and subparagraph 6 of the preceding paragraph shall not be a related party or substantive related party as defined in The Statement Financial Accounting Standards No. 6 to the trustor or the trustee.
中文原文 不動產證券化條例第31條
不動產資產信託計畫，應記載下列事項：
一、受託機構、委託人之名稱、地址；委任不動產管理機構進行信託財產之管理或處分者，其受委任機構之名稱、地址；有安排機構者，其名稱、地址。
二、不動產資產信託之名稱及其存續期間。
三、與不動產資產信託受益證券有關之下列事項：
（一）不動產資產信託受益證券募集或私募總額、受益權單位總數。
（二）若募集或私募不同種類或期間之受益證券，其受益權之約定、受償順位及期間。
（三）不動產資產信託受益證券之發行或交付方式、發行或交付日期、購買每一受益權單位之金額、費用及其轉讓限制。
（四）不動產資產信託受益證券募集或私募成立與不成立之條件及不成立時之處理方式。
四、與信託財產有關之下列事項：
（一）信託財產之內容及經專業估價者估價之價值。
（二）信託財產上之負擔及對該等負擔之處理方式。
（三）信託財產之管理及處分方法。
（四）信託財產預期收益之評價方法、評估基礎及專家意見。
五、受託機構因募集或私募受益證券自應募人或購買人所收受對價之運用方法。
六、不動產開發計畫：包含預定開發之不動產或不動產相關權利之種類、地點、市場分析、可行性分析、產權調查報告、估價報告書、預定開發時程、計畫、取得、開發、銷售或經營管理等各階段計畫及控管程式、資金來源、運用及控管程式、成本回收、財務預測及預估收益率、專家審查意見及自行評估計畫等事項。
七、不動產開發計畫未完成或遲延之處理方式、對受益人權益之影響與受託機構、不動產管理機構及受益人間之權利義務之約定。
八、委託人為受託機構之利害關係人，其交易處理程序及內部控管方式之說明。
九、其他主管機關規定之事項。
前項第四款第四目及第六款規定出具意見之專家，應與委託人及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。
一、受託機構、委託人之名稱、地址；委任不動產管理機構進行信託財產之管理或處分者，其受委任機構之名稱、地址；有安排機構者，其名稱、地址。
二、不動產資產信託之名稱及其存續期間。
三、與不動產資產信託受益證券有關之下列事項：
（一）不動產資產信託受益證券募集或私募總額、受益權單位總數。
（二）若募集或私募不同種類或期間之受益證券，其受益權之約定、受償順位及期間。
（三）不動產資產信託受益證券之發行或交付方式、發行或交付日期、購買每一受益權單位之金額、費用及其轉讓限制。
（四）不動產資產信託受益證券募集或私募成立與不成立之條件及不成立時之處理方式。
四、與信託財產有關之下列事項：
（一）信託財產之內容及經專業估價者估價之價值。
（二）信託財產上之負擔及對該等負擔之處理方式。
（三）信託財產之管理及處分方法。
（四）信託財產預期收益之評價方法、評估基礎及專家意見。
五、受託機構因募集或私募受益證券自應募人或購買人所收受對價之運用方法。
六、不動產開發計畫：包含預定開發之不動產或不動產相關權利之種類、地點、市場分析、可行性分析、產權調查報告、估價報告書、預定開發時程、計畫、取得、開發、銷售或經營管理等各階段計畫及控管程式、資金來源、運用及控管程式、成本回收、財務預測及預估收益率、專家審查意見及自行評估計畫等事項。
七、不動產開發計畫未完成或遲延之處理方式、對受益人權益之影響與受託機構、不動產管理機構及受益人間之權利義務之約定。
八、委託人為受託機構之利害關係人，其交易處理程序及內部控管方式之說明。
九、其他主管機關規定之事項。
前項第四款第四目及第六款規定出具意見之專家，應與委託人及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。