Act Governing the Establishment of Endowment Fund at National Universities Article 10
To ensure the sustainable operations of the university endowment fund and to enhance its effectiveness for the development of the university, a national university may make the following types of investmentsafter the annual investment plan has been proposed and approved by the Management Committee:1. Deposits in public and privately run financial institutions.2. Purchases of government bonds, treasury bills, or other short-term bills.3. Investment in companies and enterprises associated with the university’s development or research activity. Apart from equity shares acquired as a result of research achievements or the capitalized value of proprietary technology, self-generated income may be used as a source of investment capital.4. Other profitable and secure investments that help improve returns.The maximum permissible amounts for the investments referred to in Subparagraph 3 and Subparagraph 4 of the preceding paragraph shall be determined by the Ministry of Education.Income from tuition and miscellaneous fees and other self-generated income for specific purposes shall not be used as a source of funds for the type of investment referred to in Paragraph 1, Subparagraph 3.To handle matters pertaining to the investments referred to in Paragraph 1, a national university shall set up an investment management team to prepare an annual investment plan and carry out evaluations and decision-making for each investment, and provide regular reports on investment returns to the management committee. The regulations governing the selection of members of its investment management team, the eligibility criteria, and other compliance matters shall be formulated by each university.The investment plan and returns referred to in the preceding paragraph shall be incorporated into each national university’s finance planning report and the university endowment fund performance report, and shall be submitted to the Ministry of Education for reference.
中文原文 國立大學校院校務基金設置條例第10條
為確保校務基金永續經營，並提升其對校務發展之效益，國立大學校院於提出年度投資規劃並經管理委員會審議通過後，得投資下列項目：
一、存放公民營金融機構。
二、購買公債、國庫券或其他短期票券。
三、投資於與校務發展或研究相關之公司及企業，除以研究成果或技術作價無償取得股權者外，得以自籌收入作為投資資金來源。
四、其他具有收益性及安全性，並有助於增進效益之投資。
前項第三款及第四款之投資額度上限，由教育部定之。
學雜費收入及其他自籌收入具有特定用途者，不得作為第一項第三款投資資金來源。
國立大學校院為處理第一項投資事宜，應組成投資管理小組，擬訂年度投資規劃及執行各項投資評量與決策，並定期將投資效益報告管理委員會；投資管理小組成員之選出方式、應具備資格及其他應遵行事項等規定，由各校自行定之。
前項投資規劃及效益應納入各校財務規劃報告書、校務基金績效報告書並送教育部備查。
一、存放公民營金融機構。
二、購買公債、國庫券或其他短期票券。
三、投資於與校務發展或研究相關之公司及企業，除以研究成果或技術作價無償取得股權者外，得以自籌收入作為投資資金來源。
四、其他具有收益性及安全性，並有助於增進效益之投資。
前項第三款及第四款之投資額度上限，由教育部定之。
學雜費收入及其他自籌收入具有特定用途者，不得作為第一項第三款投資資金來源。
國立大學校院為處理第一項投資事宜，應組成投資管理小組，擬訂年度投資規劃及執行各項投資評量與決策，並定期將投資效益報告管理委員會；投資管理小組成員之選出方式、應具備資格及其他應遵行事項等規定，由各校自行定之。
前項投資規劃及效益應納入各校財務規劃報告書、校務基金績效報告書並送教育部備查。