Regulations Governing Securities Investment Trust Enterprises Article 17-1
When a SITE distributes surplus earnings or offsets loss, it shall do so based on the financial report audited by certified public accountants.
中文原文 證券投資信託事業管理規則（931030訂定）第17-1條
證券投資信託事業分派盈餘或撥補虧損時，應依經會計師查核之財務報告為之。