Act for the Establishment and Administration of the National Financial Stabilization Fund Article 13

The Fund shall not be restricted by relevant provisions of the Budget Act. However, final accounting shall be carried out after the close of the fiscal year in accordance with the Financial Statement Act.Income, expenditures, and utilization of the Fund shall be publicly announced on a quarterly basis.Any profit of the Fund after annual closing of the books shall, in appropriate measure, be retained or delivered into the National Treasury. Any losses, including realized or unrealized losses, shall be covered by the competent authority when compiling the budget for the following fiscal year. Losses covered by the National Treasury shall subject to the restrictions in Article 4 of the Public Debt Act.The proportion or amount of the "appropriate measure" of retained profits in the preceding paragraph shall be determined by the Committee.