The Banking Act of The Republic of China Article 113
An investment trust company shall establish a trust property assessment committee to assess the trust properties of each trustor every three (3) months. The assessment result of each trust account shall be reported to the board of directors.
中文原文 銀行法第113條
信託投資公司應設立信託財產評審委員會，將各信託戶之信託財產每三個月評審一次；並將每一信託帳戶審查結果，報告董事會。