The Banking Act of The Republic of China Article 114
An investment trust company shall submit to each trustor and to the central competent authority periodic accounting reports in accordance with the trust agreements and the regulations of the central competent authority.
中文原文 銀行法第114條
信託投資公司應依照信託契約之約定及中央主管機關之規定，分別向每一信託人及中央主管機關作定期會計報告。