Financial Asset Securitization Act Article 48
When the Trustee resigns or is removed pursuant to the preceding Article, the Trustee shall immediately prepare the balance sheets, statement of income, and report on the management and utilization of the trust property and shall submit same to the beneficiaries' meeting for approval, and shall immediately deliver the aforementioned statements and report, together with the trust property, to the new Trustee.When a Trust Supervisor has been appointed, the approval as described in the preceding paragraph shall be made by the Trust Supervisor.
中文原文 金融資產證券化條例第48條
受託機構依前條規定辭任或解任時，應即作成信託財產之資產負債表、損益表及管理運用報告書，提出於受益人會議請求承認；並應立即將該等書表連同信託財產移交與新受託機構。
前項承認，於設有信託監察人時，由信託監察人為之。
前項承認，於設有信託監察人時，由信託監察人為之。