A futures trust enterprise shall calculate the net asset value of each of its futures trust funds each business day. The methods used to calculate the net asset value of futures trust funds shall comply with applicable laws and regulations and generally accepted accounting standards.
For calculation of the net asset value of futures trust funds, the standards for calculation of asset value of futures trust funds shall be formulated by the Futures Association and submitted to the competent authority for approval.
The net asset value per beneficial unit shall be the net asset value of the futures trust fund on the date of calculation divided by the total number of beneficial units.

A futures trust enterprise that offers a futures trust fund to unspecified persons shall publicly announce each business day the net asset value of futures trust funds per beneficial unit as of the previous business day. This does not apply to futures trust funds offered overseas through issuance of beneficial certificates, or when otherwise approved by the competent authority.
A futures trust enterprise that offers a futures trust fund to persons meeting certain eligibility requirements shall report the net asset value of the futures trust fund per beneficial unit to the beneficial owners in accordance with the provisions of the futures trust deed.

Any income from trading and investment of a futures trust fund distributable pursuant to the stipulations of the futures trust deed shall be distributed within six months from the close of the fiscal year unless otherwise approved by the competent authority, and the distribution date shall be specified in the futures trust deed.

A separate account shall be established for each futures trust fund offered by a futures trust enterprise. Accounting books and records shall be established as provided by the competent authority, and except when otherwise provided by the competent authority, shall be kept in the manner and for the period set out in the Business Accounting Act and applicable regulations.

The fiscal year of a futures trust fund shall be from 1 January to 31 December each year unless otherwise stipulated in the futures trust deed.

A futures trust enterprise shall prepare an annual financial report on the utilization of each futures trust fund, with the format and content as prescribed by the competent authority, within two months from the close of each fiscal year, and monthly reports within 10 days from the end of each month, for submission to the competent authority.
The annual financial report referred to in the preceding paragraph shall be audited and attested by a CPA approved by the competent authority in accordance with Article 37, paragraph 1 of the Securities and Exchange Act, and signed by the fund custodian. A futures trust enterprise that offers a futures trust fund to unspecified persons shall publicly announce its annual reports.
The annual financial reports and monthly reports of paragraph 1 shall be submitted through the Futures Association, which shall collect them for a single submission to the competent authority.