Regulations Governing Securities Investment Trust Funds Article 77
on fund investments shall be distributed as stipulated in the securities investment trust agreement, and except where the FSC provides otherwise, shall be distributed within six months of the end of any given accounting year. The date for distribution of earnings shall be explicitly stated in the securities investment trust agreement.
中文原文 證券投資信託基金管理辦法（931030訂定）第77條
基金投資所得依證券投資信託契約之約定應分配收益，除經本會核准者外，應於會計年度終了後六個月內分配之，並應於證券投資信託契約內明定分配日期。