Regulations Governing Futures Trust Funds Article 81
A futures trust enterprise shall prepare an annual financial report on the utilization of each futures trust fund, with the format and content as prescribed by the competent authority, within two months from the close of each fiscal year, and monthly reports within 10 days from the end of each month, for submission to the competent authority.The annual financial report referred to in the preceding paragraph shall be audited and attested by a CPA approved by the competent authority in accordance with Article 37, paragraph 1 of the Securities and Exchange Act, and signed by the fund custodian. A futures trust enterprise that offers a futures trust fund to unspecified persons shall publicly announce its annual reports.The annual financial reports and monthly reports of paragraph 1 shall be submitted through the Futures Association, which shall collect them for a single submission to the competent authority.
中文原文 期貨信託基金管理辦法第81條
期貨信託事業運用每一期貨信託基金，應依主管機關規定之格式及內容於每會計年度終了後二個月內，編具年度財務報告；於每月終了後十日內編具月報，向主管機關申報。
前項年度財務報告，應經主管機關依證券交易法第三十七條第一項核准之會計師查核簽證，並經基金保管機構簽署。
對不特定人募集期貨信託基金之期貨信託事業並應予以公告之。
第一項年度財務報告及月報之申報，應送由同業公會彙送主管機關。
前項年度財務報告，應經主管機關依證券交易法第三十七條第一項核准之會計師查核簽證，並經基金保管機構簽署。
對不特定人募集期貨信託基金之期貨信託事業並應予以公告之。
第一項年度財務報告及月報之申報，應送由同業公會彙送主管機關。