Regulations Governing the Management of Collective Trust Funds Article 20
A trust enterprise shall calculate the net asset value of the collective trust fund in accordance with applicable laws and regulations and generally accepted accounting principles.The Trust Association shall draft standards for calculating the net asset value of a collective trust fund and submit such standards to the competent authority for approval.A trust enterprise shall publicly announce every business day previous day's net asset value per beneficial unit of the fund. However, where the fund utilization falls under Subparagraph 6 or 13, Paragraph 2 of Article 23 herein, the net asset value calculation period and required public announcement deadline may be stipulated in the collective trust fund agreement, provided that it may not be longer than 6 months.
中文原文 共同信託基金管理辦法第20條
信託業對共同信託基金之淨資產價值，應按有關法令及一般公認會計原則計算之。
同業公會應對共同信託基金淨資產價值之計算，擬訂計算標準，報經主管機關核定。
信託業應於每一營業日公告前一營業日之受益權單位淨資產價值。
但運用範圍屬第二十三條第二項第六款及第十三款規定者，其淨資產價值計算之期間及應為公告之期限，得以共同信託基金契約約定，惟最長不得超過六個月。
同業公會應對共同信託基金淨資產價值之計算，擬訂計算標準，報經主管機關核定。
信託業應於每一營業日公告前一營業日之受益權單位淨資產價值。
但運用範圍屬第二十三條第二項第六款及第十三款規定者，其淨資產價值計算之期間及應為公告之期限，得以共同信託基金契約約定，惟最長不得超過六個月。