Financial Asset Securitization Act Article 7
The Beneficiary Securities and Asset-Backed Securities, other than those recognized by the competent authority as short-term bills, shall be deemed as other securities approved by the Financial Supervisory Commission in accordance with Article 6 of the Securities and Exchange Act.
中文原文 金融資產證券化條例第7條
受益證券及資產基礎證券，除經主管機關核定為短期票券者外，為證券交易法第六條規定經金融監督管理委員會核定之其他有價證券。