Clauses of the Real Estate Securitization Act Article 43

When issuing or delivering Beneficial Securities in accordance with this Act, the Trustee may enhance the credibility of domestic and foreign financial institutions or juristic persons in terms of guarantee, acceptance, partial asset change or other means pursuant to the REIT plan or REAT plan.
中文原文 不動產證券化條例第43條
受託機構依本條例規定發行或交付之受益證券,得依不動產投資信託計畫或不動產資產信託計畫之規定,由國內外金融機構或法人以保證、承諾、更換部分資產或其他方式,增強其信用。

English translation for reference only; the Chinese text prevails. Not legal advice.