Enforcement Rules of the Trust Enterprise Act Article 18
The term "net worth" in Article 40, paragraphs 2 and 3, of the Act means the net worth after final accounting for the previous fiscal year. A capital increase carried out by a trust enterprise in the middle of an accounting year may be included in the calculation of its net worth, with the day on which the capital verification certificate is obtained as the record date for the purpose of such calculation.
中文原文 信託業法施行細則第18條
本法第四十條第二項及第三項所稱淨值，指上會計年度決算後淨值。
信託業於年度中之現金增資，得計入淨值計算，並以取得驗資證明書為計算基準日。
信託業於年度中之現金增資，得計入淨值計算，並以取得驗資證明書為計算基準日。