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台南會計師公司登記:公司法第256條所示提供擔保品設定抵押權或質權於債權之受託人而發行之公司債為有擔保公司債

公司法第256條規定:「公司為發行公司債所定之抵押權或質權,得由受託人為債權人取得,並得於公司債發行前先行設定。受託人對於前項抵押權或質權或其擔保品,應負責實行或保管之」,揆諸上開規定,可知公司發行公司債已有提供擔保品而由受託人為全體債權人利益取得,按其性質,自屬有擔保之公司債。(經濟部75年1月4日商00237號)

 

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