Regulations Governing Futures Trust Funds Article 76
A futures trust enterprise shall calculate the net asset value of each of its futures trust funds each business day. The methods used to calculate the net asset value of futures trust funds shall comply with applicable laws and regulations and generally accepted accounting standards.For calculation of the net asset value of futures trust funds, the standards for calculation of asset value of futures trust funds shall be formulated by the Futures Association and submitted to the competent authority for approval.The net asset value per beneficial unit shall be the net asset value of the futures trust fund on the date of calculation divided by the total number of beneficial units.
中文原文 期貨信託基金管理辦法第76條
期貨信託事業應於每一營業日計算期貨信託基金之淨資產價值。
期貨信託基金之淨資產價值，應依有關法令及一般公認會計原則計算之。
期貨信託基金淨資產價值之計算，應由同業公會擬訂期貨信託基金資產價值之計算標準，報經主管機關核定。
每受益權單位淨資產價值，以計算日期貨信託基金之淨資產價值，除以受益權單位總數計算之。
期貨信託基金之淨資產價值，應依有關法令及一般公認會計原則計算之。
期貨信託基金淨資產價值之計算，應由同業公會擬訂期貨信託基金資產價值之計算標準，報經主管機關核定。
每受益權單位淨資產價值，以計算日期貨信託基金之淨資產價值，除以受益權單位總數計算之。