Regulations Governing Information to be Recorded in the Prospectus by a Trustee Offering Beneficial Securities in a Real Estate Investment Trust or Real Estate Asset Trust Article 14
With respect to how the net asset value of the fund is calculated and announced, the following information shall be recorded:1.Method of calculating net asset value (including real estate appraisal method, basis of assessment, depreciation method, appraisal period, timeframe for calculation of net asset value), deadline for public announcement, and the method of announcement.2.The method for calculation and announcement of the net asset value per unit.
中文原文 受託機構募集不動產投資信託或資產信託受益證券公開說明書應行記載事項準則第14條
基金淨資產價值之計算與公告應記載下列事項：
一、淨資產價值之計算方式（包括不動產估價方法、評估基礎、折舊方式、進行估價期間、淨資產價值計算之期間）、公告期限及公告方式。
二、受益權單位淨資產價值之計算及公告方式。
一、淨資產價值之計算方式（包括不動產估價方法、評估基礎、折舊方式、進行估價期間、淨資產價值計算之期間）、公告期限及公告方式。
二、受益權單位淨資產價值之計算及公告方式。