Securities Investment Trust and Consulting Act Article 100
With respect to the utilization of each securities investment trust fund, a securities investment trust enterprise shall prepare an annual financial report with the format and content prescribed by the Competent Authority within 2 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 certified by a certified public accountant approved by the Competent Authority, signed by the fund custodian, and publicly announced by the securities investment trust enterprise.The annual financial report and monthly reports referred to in paragraph 1 shall be submitted to the Securities Investment Trust and Consulting Association for compilation and submission to the Competent Authority.
中文原文 證券投資信託及顧問法第100條
證券投資信託事業運用每一證券投資信託基金，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，應經主管機關核准之會計師查核簽證，並經基金保管機構簽署，證券投資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，應經主管機關核准之會計師查核簽證，並經基金保管機構簽署，證券投資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。