Regulations Governing Securities Investment Trust Funds Article 72
A SITE shall calculate the net asset value of a fund it offers each business day. The net asset value of a fund shall be calculated in accordance with laws, regulations, and generally accepted accounting principals.The Trust Association shall adopt standards for the calculation of net asset values of funds and for the treatment of any miscalculation, which shall be submitted to the FSC for approval.The net asset value of each beneficiary unit shall be calculated by dividing the net asset value of the fund on the date of calculation by the total number of beneficiary units.
中文原文 證券投資信託基金管理辦法（931030訂定）第72條
證券投資信託事業應於每一營業日計算基金之淨資產價值。
基金之淨資產價值應依有關法令及一般公認會計原則計算之。
基金淨資產價值之計算，應由同業公會擬訂基金資產價值之計算標準及計算錯誤之處理方式，報經本會核定。
每受益權單位淨資產價值，以計算日基金之淨資產價值，除以受益權單位總數計算之。
基金之淨資產價值應依有關法令及一般公認會計原則計算之。
基金淨資產價值之計算，應由同業公會擬訂基金資產價值之計算標準及計算錯誤之處理方式，報經本會核定。
每受益權單位淨資產價值，以計算日基金之淨資產價值，除以受益權單位總數計算之。