Financial Asset Securitization Act Article 36
The Trustee shall prepare the following documents regarding the trust property of the SPT and shall report the same to the Trust Supervisor and notify all beneficiaries of the same within four (4) months after each fiscal year or after the complete implementation of the asset trust securitization plan:1. balance sheet;2. statement of income; and3. report on the management and utilization of the trust property.The content of the aforementioned statements shall not contain false statements or concealments
中文原文 金融資產證券化條例第36條
受託機構應分別於每營業年度終了及資產信託證券化計畫執行完成後四個月內，就特殊目的信託之信託財產作成下列書表，向信託監察人報告，並通知各受益人：
一、資產負債表。
二、損益表。
三、信託財產管理及運用之報告書。
前項書表之內容，不得有虛偽或隱匿之情事。
一、資產負債表。
二、損益表。
三、信託財產管理及運用之報告書。
前項書表之內容，不得有虛偽或隱匿之情事。