Financial Asset Securitization Act Article 77
When issuing Asset-Backed Securities, in order to protect the rights and interests of the Asset-Backed Security holders, the SPC shall appoint a Supervisory Institution and shall enter into a supervision agreement with the Supervisory Institution in compliance with the asset securitization plan; provided, that the SPC shall not appoint the Originator or Servicer set forth in the asset securitization plan as the Supervisory Institution.
中文原文 金融資產證券化條例第77條
特殊目的公司發行資產基礎證券時，為保護資產基礎證券持有人之權益，應依資產證券化計畫之規定，選任監督機構，並簽訂監督契約。
但不得選任該資產證券化計畫所載之創始機構或服務機構為監督機構。
但不得選任該資產證券化計畫所載之創始機構或服務機構為監督機構。