Regulations Governing Securities Investment Trust Funds Article 74
For each of its funds, a SITE shall establish a separate account and produce the account books and statements required by FSC regulations; except where the FSC otherwise provides, the period for which those books and statements shall be preserved and the method of doing so shall be in accordance with the Commercial Accounting Act and related regulations.
中文原文 證券投資信託基金管理辦法（931030訂定）第74條
證券投資信託事業之各基金，應分別設帳，並應依本會之規定，作成各種帳簿、表冊；其保存方式及期限，除本會另有規定外，依商業會計法及相關規定辦理。