Trust Enterprise Act Article 39

Each trust enterprise shall submit its business report and financial statements to the Competent Authority and publish its balance sheet in a newspaper in circulation in its place of business or otherwise in accordance with the instructions of the Competent Authority.
中文原文 信託業法第39條
信託業應每半年營業年度編製營業報告書及財務報告,向主管機關申報,並將資產負債表於其所在地之日報或依主管機關指定之方式公告。

English translation for reference only; the Chinese text prevails. Not legal advice.