Regulations Governing Securities Investment Trust Funds Article 87
Within five days after completion of merger procedures, the SITE shall report to the FSC for recordation by submitting the following documents:1. Data on numbers of beneficiaries and fund totals for the non-surviving and surviving funds on the record date of merger, and for the surviving fund after the merger.2. A CPA opinion confirming accurate calculation of the net asset values for the non-surviving and surviving funds on the record date of merger and for the surviving fund after the merger.3. Balance sheets and statements of inventory assets for the record date of merger.
中文原文 證券投資信託基金管理辦法（931030訂定）第87條
基金合併作業完成後，證券投資信託事業應於五日內檢具下列書件報本會備查：
一、合併基準日消滅基金、存續基金及合併後存續基金之受益人人數、金額統計。
二、會計師出具合併基準日之消滅基金、存續基金及合併後之淨資產價值計算無誤之意見書。
三、合併基準日之資產負債表及庫存資產明細表。
一、合併基準日消滅基金、存續基金及合併後存續基金之受益人人數、金額統計。
二、會計師出具合併基準日之消滅基金、存續基金及合併後之淨資產價值計算無誤之意見書。
三、合併基準日之資產負債表及庫存資產明細表。