Cathay No. 1 Real Estate Investment Trust operates as an investment vehicle concentrating on a diverse portfolio of income-generating properties. The trust strategically acquires and manages various commercial assets across Taiwan, including office complexes, retail centers, and hospitality establishments like the Sheraton Taipei Hotel, the Taipei Ximen Building, and the Taipei Chunghwa Building. Established on September 23, 2005, the company maintains its principal office in Taipei, Taiwan.