Financial Asset Securitization Act Article 97
Creditor's rights regarding a special liquidation under Chapter 5, Section 12, Subsection 2 of the Company Act shall be exercised by the Asset-Backed Security holders; and rights relating to the creditors' meeting shall be exercised by the Asset-Backed Security holders or the Supervisory Institution.
中文原文 金融資產證券化條例第97條
公司法第五章第十二節第二目有關特別清算之規定，其有關債權人之權限，由資產基礎證券持有人行使之；其有關債權人會議之權限，由資產基礎證券持有人或監督機構行使之。