Mortuary Service Administration Act Article 53
Funeral etiquette service industries deliver to the Trust Industry for management in according to paragraph 1, Article 51 shall be balanced by the trust industry annually on December 31st. Funeral etiquette service industries shall make up the difference in cash if the amount is less than 75% of the pre-charge after settlement. If the amount exceeds 75% of the pre-charged, the realized benefits can be withdrawn.The preceding balance shall have unrealized loss calculated.The settlement report of Paragraph 1 shall be submitted to the special municipality and county (city) competent authorities by the trust industry before January 31st of the following year.
中文原文 殯葬管理條例第53條
殯葬禮儀服務業依第五十一條第一項規定交付信託業管理之費用，信託業應於每年十二月三十一日結算一次。
經結算未達預先收取費用之百分之七十五者，殯葬禮儀服務業應以現金補足其差額；已逾預先收取費用之百分之七十五者，得提領其已實現之收益。
前項結算應將未實現之損失計入。
第一項之結算，信託業應於次年一月三十一日前將結算報告送直轄市、縣（市）主管機關。
經結算未達預先收取費用之百分之七十五者，殯葬禮儀服務業應以現金補足其差額；已逾預先收取費用之百分之七十五者，得提領其已實現之收益。
前項結算應將未實現之損失計入。
第一項之結算，信託業應於次年一月三十一日前將結算報告送直轄市、縣（市）主管機關。