Regulations Governing Securities Investment of Credit Cooperatives Article 10
Where a credit cooperative acts as an originator (trustor) under the Financial Asset Securitization Act or Real Estate Securitization Act, it may not invest in the beneficial securities or asset-backed securities issued on the basis of its financial assets, real estate or real estate-related rights.A credit cooperative that serves as an originator may hold beneficial securities or asset-backed securities issued on the basis of its financial assets for the purpose of credit enhancement. The holding of such securities by a credit cooperative for purposes other than investment is not subject to the restrictions set forth in the Regulations herein.
中文原文 信用合作社投資有價證券辦法第10條
信用合作社依金融資產證券化條例或不動產證券化條例規定擔任創始機構（委託人）者，不得投資以其金融資產、不動產或不動產相關權利為基礎所發行之受益證券或資產基礎證券。
信用合作社如擔任創始機構，得因信用增強目的而持有以其金融資產為基礎所發行之受益證券或資產基礎證券。
該持有非屬投資有價證券，不受本辦法規定之限制。
信用合作社如擔任創始機構，得因信用增強目的而持有以其金融資產為基礎所發行之受益證券或資產基礎證券。
該持有非屬投資有價證券，不受本辦法規定之限制。