Financial Asset Securitization Act Article 104
Where the credit of the Beneficiary Securities or Asset-Backed Securities issued by the Trustee or the SPC pursuant to this Act is rated or is enhanced by a credit rating institution, the result of rating and the method of credit enhancement shall be described in the prospectus, investment memorandum, or other documents prescribed by the competent authority without any false statements or concealments.
中文原文 金融資產證券化條例第104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，有經信用評等機構評定其等級或增強其信用之情形者，應於公開說明書、投資說明書或主管機關規定之其他文件，說明其信用評等之結果及信用增強之方式，不得有虛偽或隱匿之情事。