Cathay No. 2 Real Estate Investment Trust engages in the real estate investment trust (REIT) fund. The Fund aims to gain profit through investing in real estates and real estate related rights. The Fund primarily invests in office buildings, commercial complexes and hotels. The trustee of the Fund is Mega International Commercial Bank and its property manager is Cathy Real Estate Management Company. The company was founded on October 2, 2006 and is headquartered in Taipei, Taiwan.