Financial Asset Securitization Act Article 15

The Trustee may issue Beneficiary Securities with various types and durations in accordance with the assets trust securitization plan.After the Beneficiary Securities have been paid off, the remaining property in the Asset Pool shall be distributed to the Residual Beneficiary in accordance with the assets trust securitization plan.
中文原文 金融資產證券化條例第15條
受託機構得依資產信託證券化計畫,發行各種種類及期間之受益證券。
受益證券清償後,資產池之賸餘財產應依資產信託證券化計畫,分配與殘值受益人。

English translation for reference only; the Chinese text prevails. Not legal advice.