Regulations Governing the Public Offering or Private Placement of REIT and REAT Beneficiary Securities by a Trustee Article 17
For a public offering or additional public offering of beneficiary securities by a trustee, when a material change happens to the trustee’s financial or business situation or any change in the content of its application documentation that has a material effect on the price of the securities occurs during the period from the filing of application with the TSEC or GTSM to the approval of application by the Competent Authority, the trustee shall, in addition to publicly announcing the changes within two (2) days from the date of occurrence, file a report with the Competent Authority and TSEC or GTSM and submit an expert opinion regarding the nature of the occurrence; an REAT shall additionally request that the securities underwriter file a report with the Competent Authority and TSEC or GTSM stating the impact of such occurrences on the current REAT plan.
中文原文 受託機構募集或私募不動產投資信託或資產信託受益證券處理辦法第17條
受託機構募集或追加募集受益證券，自向臺灣證券交易所或櫃檯買賣中心申請至主管機關核准前，受託機構發生財務或業務重大變化，或申請書件內容發生變動，致對證券價格有重大影響時，除應於事實發生日起二日內公告，並向主管機關及臺灣證券交易所或櫃檯買賣中心申報外，應視事項性質檢附專家意見，不動產資產信託並應請證券承銷商表示對本次不動產資產信託計畫之影響提報主管機關及臺灣證券交易所或櫃檯買賣中心。