Financial Asset Securitization Act Article 42
Beneficiaries with three (3) or more percent of the total Principal Holding may request the Trustee to review, transcribe, or copy the account booklets, documents, and statements made in compliance with this Act and Article 31 of the Trust Act by enclosing reasons in written form.The Trustee shall not refuse the aforementioned request, except for the following reasons:1. such request is not made for the purpose of ensuring the rights of beneficiaries;2. such request damages the SPT or the common interest of beneficiaries;3. the person making such a request is engaged in a business in competition with that of the SPT; or4. the person making such request intends to disclose to a third party the information obtained from such review, transcribing or copying, or such person has a record of disclosing to a third party information from such review, transcribing or copying within the last two (2) years prior to making such request.
中文原文 金融資產證券化條例第42條
持有本金持分總數百分之三以上之受益人，得以書面附具理由，向受託機構請求閱覽、抄錄或影印其依本條例及信託法第三十一條規定編具之帳簿、文書及表冊。
前項請求，除有下列事由外，受託機構不得拒絕：
一、非為確保受益人之權利者。
二、有礙特殊目的信託事務之執行，或妨害受益人之共同利益者。
三、請求人從事或經營之事業與特殊目的信託業務具有競爭關係者。
四、請求人係為將閱覽、抄錄或影印之資料告知第三人，或於請求前二年內有將其閱覽、抄錄或影印之資料告知第三人之紀錄者。
前項請求，除有下列事由外，受託機構不得拒絕：
一、非為確保受益人之權利者。
二、有礙特殊目的信託事務之執行，或妨害受益人之共同利益者。
三、請求人從事或經營之事業與特殊目的信託業務具有競爭關係者。
四、請求人係為將閱覽、抄錄或影印之資料告知第三人，或於請求前二年內有將其閱覽、抄錄或影印之資料告知第三人之紀錄者。