Financial Asset Securitization Act Article 16

Before the issue, the Beneficiary Securities shall be serialized, contain the following items, bear the signature and/or seal of the representative of the Trustee, and be certified by a certification agency:1. annotations expressly stating that it is a SPT Beneficial Security;2. issue date and maturity date;3. total issue amount;4. reference number and date of the letter confirming that the issue of Beneficiary Securities has been approved by or effectively registered with the competent authority;5. names and addresses of the Originator and the Trustee;6. names or titles of the beneficiaries;7. Principal Holding, Profits Holding, priority of distribution, duration and other beneficial interests of the Beneficiary Securities;8. duration of the SPT contract;9. matters regarding reimbursement of expenses and damage compensation to the Trustee;10. the Trustee's remuneration and its variety, calculation method, and payment timing and method;11. if the transferees of the Beneficiary Securities are limited, the content and effect of such limitations;12. the limitations on the exercise of the beneficiary's rights set forth in the SPT contract; and13. other items as required by the competent authority.The provisions of the Rules Governing Certification of Corporate Stock and Bond Issued by Public Companies shall apply mutatis mutandis to the certification of the Beneficiary Securities as referred to in the preceding paragraph.