A trustee that plans to make public offering or private placement of REAT beneficiary securities shall submit the following documentation to the Competent Authority when it applies for approval or effective registration according to Article 5 herein:1.A REAT plan.2.A REAT contract.3.Comparison table showing the differences between the REAT contract and a standard contract template and reasons for the differences.4.Prospectus or investment memorandum.5.Documentation verifying that the operations and management personnel of the REAT are in compliance with the provisions stipulated by the Competent Authority.6.Name, documentation of qualifications, and written statement of consent to be appointed, of the trust supervisor, where one is appointed.7.Minutes of the meeting at which the board of directors of the trustee resolved to publicly offer or privately place the REAT beneficiary securities. Where a trustee is a foreign institution, it may substitute the aforementioned meeting minutes with a document signed by an authorized unit or authorized personnel of its head office.8.Written statement explaining the methods for managing and disposing of trust property. Where a real estate management institution is appointed to manage or dispose the trust property, the appointment agreement and a comparison table showing its differences with the standard contract template and the reasons for such differences.9.Trust property appraisal report.10.Case checklist filled out by the trustee and reviewed by a CPA or lawyer. (see Attachment 11 for format)11.Written legal opinion of a lawyer. (see Attachment 12 for format)12.Documentation verifying that consent has been obtained from the Central Bank if a trustee intends to publicly offer or privately place overseas REAT beneficiary securities backed by investment in domestic real estate or real estate-related rights.13.Documentation verifying that the trustee is in compliance with the provisions of Paragraph 2, Article 4 of the Act.14.Documentation verifying that the real estate management institution meets the requirements set out by the Trust Association.15.Documentation verifying that the arranger meets the requirements set out by the Trust Association.16.Documents required under Paragraphs 2 and 3, Article 30 of the Act.17.The expert issuing an opinion pursuant to Item 4 of Subparagraphs 4 and Subparagraph 6, Paragraph 1, Article 31 of the Act shall issue a written statement undertaking that he/she is not a related party or substantive related party as defined in the Statement of Financial Accounting Standards No. 6, of the trustor or trustee, and shall issue a written opinion on the income stability and appropriateness of pricing of the trust property. An opinion on the income stability of the trust property is not required for real estate or related rights under development.18.A written statement issued by the professional appraisal service and its appraisers that issue the appraisal report in accordance with Article 34 of the Act undertaking that they are not related parties or substantive related parties, as defined in the Statement of Financial Accounting Standards No. 6, of the trustor or trustee.19.A written statement issued by the trustee that the trustor is not an interested party of the trustee, or documentation verifying that the trustor is in compliance with the proviso of Article 35 of the Act.20.Documentation issued by the trustor verifying consent to the placement of the real estate or real estate-related rights in trust.21.Written statements issued by the trustee, real estate management institution, professional appraisers, and juristic-person trustor regarding whether they have been subject to any disposition by any competent authority for a respective industry for violation of any act, regulation, or related provisions and ordered to cease any major business operations, in whole or in part, within the past 3 years.22.A credit enhancement contract signed and executed between the trustee and a credit enhancement institution, and certified by a lawyer, pursuant to Article 43 of the Act.23.An opinion issued by a CPA on whether the REAT conforms to the generally accepted accounting principles.24.A financial and business self-evaluation report prepared by the trustor. (see Attachment 14 for format)25.For effective registration cases, a written statement issued by the trustee that the beneficiary securities are free of situations provided in Article 18 herein.26.Other documents as required by the Competent Authority.Documents required under Paragraphs 2, Article 30 of the Act as provided in Subparagraph 16 of the preceding paragraph may be replaced with a written undertaking that the trustee will, immediately upon the completion of the public offering or private placement of the beneficiary securities, obtain the relevant documentation verifying the release of lien on the trust property. Upon completion of the public offering or private placement, the trustee shall submit related documentation verifying that the lien on trust property is already released, together with the documentation required under Subparagraph 3, Article 20 or Subparagraph 5 of Article 21 herein to the Competent Authority for reference.In addition to the documents specified in Paragraph 1 hereof, a trustee that publicly offers REAT beneficiary securities shall submit the following documents:1.An evaluation report issued by the underwriter of the securities.2.A credit rating report issued by a credit rating agency, if any.The specific content and operating procedures required under Subparagraph 1 of the preceding paragraph shall be drawn up by the Taiwan Securities Association and submitted to the competent securities authority for approval.