Regulations Governing Futures Trust Funds Article 80
The fiscal year of a futures trust fund shall be from 1 January to 31 December each year unless otherwise stipulated in the futures trust deed.
中文原文 期貨信託基金管理辦法第80條
期貨信託基金之會計年度，除期貨信託契約另有約定者外，為每年一月一日起至十二月三十一日止。