Regulations Governing Securities Investment Trust Funds Article 75
The accounting year for a fund, except where otherwise stipulated by the securities investment trust agreement or approved by the FSC, shall extend from 1 January to 31 December of any given year.
中文原文 證券投資信託基金管理辦法（931030訂定）第75條
基金之會計年度，除證券投資信託契約另有約定或經本會核准者外，為每年一月一日起至十二月三十一日止。