| Article 1 |
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| Article 2 |
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| Article 3 |
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| Article 3-1 |
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| Article 3-2 |
An issuer of OTC-traded financial asset securitization beneficial securities, asset-backed securities (ABS), or real estate asset trust ("REAT") beneficial securities shall input the relevant information into the GreTai-designated information reporting website within the time limits prescribed below:
1. The issuance information regarding beneficial securities and asset backed securities and any change in that information: issuance information files shall be established not less than one business day before the date on which OTC trading begins, and after issuance, changes to that information shall be reported by the tenth day of each month.
2. Resetting of the interest rate for floating rate beneficial securities or asset-backed securities: the most updated interest rate calculation shall be reported within one business day after the date on which the interest rate is reset.
3. Interest and redemption payment operations conducted pursuant to the previously adopted issuance plan: shall be reported seven business days before the interest and redemption payments dates.
4. A change in credit rating: shall be reported on the next business day after the date on which the credit rating changes.
5. Prepayment of principal, retirement, or redemption before maturity, or any foreseeable change in the issuance balance not specified in the issuance terms and conditions previously adopted by the issuer: shall be reported seven business days before the change in issuance balance.
6. The actual change in the issuance balance pursuant to the preceding subparagraph: shall be reported within the next business day after the actual change in issuance balance.
7. Any change to the asset trust securitization or asset securitization plan, or the REAT plan: shall be reported within the next business day after the resolution or after the Competent Authority grants approval or the filing becomes effective.
8. Convening of a meeting of beneficial owners or holders of asset-backed securities, and meeting resolution matters: shall be reported 12 business days before the date on which the meeting is convened, and within one business day after a meeting resolution, respectively.
9. When OTC trading of beneficial securities or asset-backed securities is suspended or terminated:
(1) If OTC trading is terminated due to full repayment of principal at maturity, or repurchase or redemption of the full amount before maturity, or full repayment of principal due to other factor: shall be reported within two business days after receipt of the GreTai notification of approval to terminate OTC trading.
(2) Suspension or termination of OTC trading of beneficial securities or asset-backed securities by the Competent Authority: shall be reported within three business days from the date on which the approval document forwarded by the GreTai is received.
10. A change of company name: shall be reported within 30 days after approval by the Competent Authority.
11. Information regarding the rights and obligations of beneficial security and asset-backed security holders: shall be reported on the next business after the actual date of occurrence, unless otherwise provided by relevant act or regulation. |
| Article 4 |
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| Article 5 |
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| Article 6 |
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| Article 7 |
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| Article 8 |
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| Article 9 |
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