金融監督管理委員會民國111年9月12日金管證投字第1110380197號

依「證券投資信託及顧問法」第100條第1項及「證券投資信託基金管理辦法」第76條第1項，訂定證券投資信託事業運用每一證券投資信託基金應編具年度財務報告及半年度財務報告格式之相關規定，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Paragraph 1 of Article 100 of \"Securities Investment Trust and Consulting Act\" and Paragraph 1 of Article 76 of \"Regulations Governing Securities Investment Trust Funds\", which stipulates formats and relevant rules of annual and semi-annual financial reports which shall be prepared by securities investment trust enterprises for the utilization of each securities investment trust fund (stipulation becomes effective from 12th, September 2022)