Enforcement Rules of the Trust Enterprise Act Article 17
The filing of business reports and financial reports and the publicationof balance sheets as required under Article 39 of the Act shall be madewithin the following time limits:1. Within two months from the end of each half fiscal year.2. Within four months from the end of each fiscal year.The financial report referred to in the preceding paragraph includes the following:1. Balance sheet;2. Income statement;3. Statement of changes in stockholders’ equity;4. Statement of cash flows; and5. Other statements as required by the Competent Authority.The balance sheet in subparagraph 1 of the preceding paragraph shall be appended with the assets and liabilities of trust accounts and an inventory of trust assets; the income statement in subparagraph 2 of the preceding paragraph shall be appended with the income statement for the trust accounts.
中文原文 信託業法施行細則第17條
本法第三十九條所定營業報告書與財務報告之申報及資產負債表之公告，應依下列規定期限辦理：
一、於每半年營業年度終了後二個月內為之。
二、於每年營業年度終了後四個月內為之。
前項財務報告之範圍如下：
一、資產負債表。
二、損益表。
三、股東權益變動表。
四、現金流量表。
五、其他經主管機關規定之報表。
前項第一款資產負債表，應附註信託帳之資產負債及信託財產目錄；第二款損益表，應附註信託帳損益表。
一、於每半年營業年度終了後二個月內為之。
二、於每年營業年度終了後四個月內為之。
前項財務報告之範圍如下：
一、資產負債表。
二、損益表。
三、股東權益變動表。
四、現金流量表。
五、其他經主管機關規定之報表。
前項第一款資產負債表，應附註信託帳之資產負債及信託財產目錄；第二款損益表，應附註信託帳損益表。