Regulations Governing the Management of Collective Trust Funds Article 32
Where the utilization of a collective trust fund involves short-term bills or government bonds, a trust enterprise shall, prior to the 10th day of each month, file a report regarding the short-term bill or government bond transaction data for the preceding month in a format prescribed by the Central Bank.For foreign currency denominated collective trust funds that are offered overseas for investment in Taiwan or offered in Taiwan for overseas investment, a trust enterprise shall report relevant data in a format and in a manner prescribed by the Central Bank.
中文原文 共同信託基金管理辦法第32條
共同信託基金之運用範圍涉及短期票券及政府債券者，信託業應於每月十日前將上月份買賣短期票券及政府債券之交易資料，依中央銀行規定之格式予以填報。
募集發行外幣計價、於境外募集投資境內及於境內募集投資境外之共同信託基金者，依中央銀行規定格式及申報方式填報相關資料。
募集發行外幣計價、於境外募集投資境內及於境內募集投資境外之共同信託基金者，依中央銀行規定格式及申報方式填報相關資料。