Financial Asset Securitization Act Article 103
The credit of the Beneficiary Securities or Asset-Backed Securities issued by the Trustee or the SPC pursuant to this Act shall be enhanced by way of security interest, credit insurance, excess assets, replacement of part of Assets or other methods by the Originator or other financial institutions in accordance with the asset trust securitization plan or the asset securitization plan.
中文原文 金融資產證券化條例第103條
受託機構或特殊目的公司依本條例發行之受益證券或資產基礎證券，得依資產信託證券化計畫或資產證券化計畫之規定，由創始機構或金融機構以擔保、信用保險、超額資產、更換部分資產或其他方式，以增強其信用。