Financial Asset Securitization Act Article 81
The Asset-Backed Security holders shall have priority over other creditors and shareholders of the SPC in terms of Assets transferred to the SPC or the profits, interests, or other proceeds accrued therefrom, except for the borrowed money set forth in the asset securitization plan.In case the SPC issues Asset-Backed Securities with different types and durations in accordance with the asset securitization plan, the order of priority in payment of the holders of different Asset-Backed Securities shall be set forth in the asset securitization plan.
中文原文 金融資產證券化條例第81條
資產基礎證券持有人就特殊目的公司所受讓資產或其所生之利益、孳息或其他收益，除依資產證券化計畫所載之借入款項外，有優先於特殊目的公司之其他債權人及股東受償之權利。
特殊目的公司依資產證券化計畫發行不同種類及期間之資產基礎證券時，各不同種類或期間之資產基礎證券持有人之受償順位，依資產證券化計畫之記載定之。
特殊目的公司依資產證券化計畫發行不同種類及期間之資產基礎證券時，各不同種類或期間之資產基礎證券持有人之受償順位，依資產證券化計畫之記載定之。