Clauses of the Real Estate Securitization Act Article 46-1
In the event the prospectus or investment memorandum contains false information or omissions in its material contents, the following parties, within the scope of their responsibilities, shall be held jointly liable with the trustee for damages sustained by bona fide counterparties therefrom:1. The promoters and their responsible person.2. The trustor of REAT and its responsible person.3. The arranger and its responsible person.4. The real estate management institution and its responsible person.5. The trustee and its responsible person.6. The promoter and the staff of REAT trustor who have signed their names on the prospectus or the investment memorandum to corroborate part or all of the contents therein.7. The underwriter of beneficiary securities.8. Accounts, lawyers, professional appraisers, and other professional or technical personnel who have signed their names on the prospectus or the investment memorandum to corroborate part or all of the contents therein, or stated their opinions.Except for the trustee, the other parties mentioned in each subparagraph of the preceding paragraph, within the scope of their responsibilities, are exempted from the liability for damages, provided they can show that they have exercised due diligence for the part of the prospectus or investment memorandum, and have sound reasons to believe that the material information contained therein is free of misrepresentation or concealment, or have sound reasons to believe that the certified opinions given by the professionals are true.
中文原文 不動產證券化條例第46-1條
公開說明書或投資說明書應記載之主要內容有虛偽或隱匿情事者，下列各款之人，對於善意相對人，因而所受之損害，應就其所應負責部分與受託機構負連帶賠償責任：
一、發起人及其負責人。
二、不動產資產信託之委託人及其負責人。
三、安排機構及其負責人。
四、不動產管理機構及其負責人。
五、受託機構及其負責人。
六、發起人及不動產資產信託委託人之職員，曾在公開說明書或投資說明書上簽章，以證實其所記載內容之全部或一部者。
七、受益證券之證券承銷商。
八、會計師、律師、專業估價者、其他專門職業或技術人員，曾在公開說明書或投資說明書上簽章，以證實其所記載內容之全部或一部，或陳述意見者。
前項各款之人就其所應負責部分，除受託機構外，如能證明已盡相當之注意，並有正當理由確信其主要內容無虛偽、隱匿情事或對於簽證之意見有正當理由確信其為真實者，免負賠償責任。
一、發起人及其負責人。
二、不動產資產信託之委託人及其負責人。
三、安排機構及其負責人。
四、不動產管理機構及其負責人。
五、受託機構及其負責人。
六、發起人及不動產資產信託委託人之職員，曾在公開說明書或投資說明書上簽章，以證實其所記載內容之全部或一部者。
七、受益證券之證券承銷商。
八、會計師、律師、專業估價者、其他專門職業或技術人員，曾在公開說明書或投資說明書上簽章，以證實其所記載內容之全部或一部，或陳述意見者。
前項各款之人就其所應負責部分，除受託機構外，如能證明已盡相當之注意，並有正當理由確信其主要內容無虛偽、隱匿情事或對於簽證之意見有正當理由確信其為真實者，免負賠償責任。