Regulations Governing Concurrent Conduct of Trust Business by Securities Investment Trust Enterprises, Securities Investment Consulting Enterprises, and Securities Firms Article 10
A SITE, SICE, or securities firm that conducts concurrently specific types of trust business shall produce balance sheets, inventory of trust assets and income statement for its trust accounts once every half fiscal year in accordance with the Principles of Accounting for Trust Enterprises and the deadline set forth in Paragraph 1, Article 17 of the Enforcement Rules of the Trust Enterprise Act, and submit the same to the Association. The Association will compile those statements and report them to the competent authority and post them on the website of the Association.
中文原文 證券投資信託事業證券投資顧問事業證券商兼營信託業務管理辦法第10條
證券投資信託事業、證券投資顧問事業或證券商兼營信託業務之特定項目，應每半年營業年度依信託業會計處理原則及本法施行細則第十七條第一項所定期限，編製信託帳之資產負債表、信託財產目錄及損益表，由同業公會彙送主管機關，並公告於同業公會網站。