Regulations Governing Futures Trust Funds Article 78
Any income from trading and investment of a futures trust fund distributable pursuant to the stipulations of the futures trust deed shall be distributed within six months from the close of the fiscal year unless otherwise approved by the competent authority, and the distribution date shall be specified in the futures trust deed.
中文原文 期貨信託基金管理辦法第78條
期貨信託基金交易及投資所得依期貨信託契約之約定應分配收益者，除經主管機關核准外，應於會計年度終了後六個月內分配之，並應於期貨信託契約內明定分配日期。