Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 22
Unless the terms and conditions provide otherwise, a trust enterprise shall, at the end of each business day, calculate the net asset value per beneficial unit of each collective trust account.The Trust Association shall draft standards for the calculation of net asset value of trust assets in a collective trust account and submit them to the competent authority for approval.
中文原文 信託資金集合管理運用管理辦法第22條
除約定條款另有約定外，信託業應於每一營業日就各集合管理運用帳戶分別計算其每一信託受益權之淨資產價值。
集合管理運用帳戶信託財產之淨資產價值之計算，由同業公會擬訂計算標準，報請主管機關核定。
集合管理運用帳戶信託財產之淨資產價值之計算，由同業公會擬訂計算標準，報請主管機關核定。