Financial Asset Securitization Act Article 11
After the issue of Beneficiary Securities, the Trustee shall not alter the asset trust securitization plan unless approved by a resolution of the beneficiaries' meeting and approved by or effectively registered with the competent authority; provided, that if the proposed alternations have no significant influence on the rights and interests of the beneficiaries, such alterations may be made after approved by or effectively registered with the competent authority.With regard to the approval or registration as referred to in the preceding paragraph, an application shall be filed or a registration shall be made, clearly stating the contents and reasons for the alternations and attaching the following documents:1. comparison tables of the asset trust securitization plan before and after the alternations;2. journals of the beneficiaries' meeting which can be exempted if the proviso of the preceding paragraph shall apply;3. evaluation and experts' opinions as to whether the alternations would have a significant influence on the rights and interests of the beneficiaries; and4. other documents as required by the competent authority.
中文原文 金融資產證券化條例第11條
受託機構於發行受益證券後，非經受益人會議決議及申經主管機關核准或向主管機關申報生效，不得變更資產信託證券化計畫。
但其變更對受益人之權益無重大影響者，申經主管機關核准或向主管機關申報生效後即得變更之。
前項申請或申報，應以申請書或申報書載明變更之內容及理由，並檢附下列文件為之：
一、變更前、後之資產信託證券化計畫及其對照表。
二、受益人會議議事錄。
如屬前項但書規定之變更者，免附。
三、對受益人之權益有無重大影響之評估及專家意見。
四、其他主管機關規定之文件。
但其變更對受益人之權益無重大影響者，申經主管機關核准或向主管機關申報生效後即得變更之。
前項申請或申報，應以申請書或申報書載明變更之內容及理由，並檢附下列文件為之：
一、變更前、後之資產信託證券化計畫及其對照表。
二、受益人會議議事錄。
如屬前項但書規定之變更者，免附。
三、對受益人之權益有無重大影響之評估及專家意見。
四、其他主管機關規定之文件。