Regulations Governing the Management and Utilization of the Labor Insurance Fund Article 10
The Bureau of labor Funds shall draw up an investment policy statement with regard to utilization of the Fund and establish a Fund utilization plan before each fiscal year begins and present them to be reviewed and ratified by the central competent authority. Utilization of the Fund shall be conducted according to the following procedures:1. Investments in domestic and foreign debt securities, equity securities traded or underwritten through centralized securities trading markets or over-the-counter markets in and outside the country, domestic funds, offshore funds, foreign currency deposits, derivatives, domestic and foreign asset-backed securities and loans to insured persons, as well as their types, amounts and earnings shall be presented to the central competent authority for reference in the month following implementation of such investments;.2. Earnings from loan to government agencies in various levels or state-owned enterprises for undertaking economic construction or investment with compensation or repayable by budgeting on a year-by-year basis may not be lower than earnings calculated according to the fixed interest rate of Bank of Taiwan for 2-year time deposits. Information regarding the borrowers, loan amounts and earnings shall be presented to the central competent authority for reference in the month following implementation of such loans;3. Plans for investments in properties in and outside the country as well as the corresponding development and construction shall include investment objectives, locations, amounts, management approaches, ways of retrieval of capital invested and benefits of the investment. If an investment is to exceed a certain amount, it shall be presented for the central competent authority’s approval before the investment may be conducted;4. The details, amounts and earnings of other utilization items approved by the central competent authority as beneficial to the earnings of the Fund shall be presented to the central competent authority for reference in the month following implementation of such utilization.The central competent authority shall define the certain amount stated in subparagraph 3 of the preceding Paragraph.
中文原文 勞工保險基金管理及運用辦法第10條
本基金之運用，基金運用局應擬訂投資政策書，於年度開始前擬編基金運用計畫，報請中央主管機關核定，並依下列程序辦理：
一、投資於國內外之債務證券、國內外證券集中交易市場、店頭市場交易或承銷之權益證券、國內基金、境外基金、外幣存款、衍生性金融商品、國內外資產證券化商品及對於被保險人之貸款者，其種類、金額及收益，應於實施次月報中央主管機關備查。
二、以貸款方式供各級政府或公營事業機構辦理有償性或可分年編列預算償還之經濟建設或投資者，其貸款之收益不得低於臺灣銀行二年定期存款固定利率計算之收益。
貸款之對象、金額及收益，應於實施次月報中央主管機關備查。
三、投資國內外土地、房屋及其開發與建設者，其投資計畫，應包括投資目的、投資地點、投資金額、經營方式、投資資金收回方式及投資效益分析等；其投資超過一定金額，應報請中央主管機關核准後辦理。
四、其他報請中央主管機關核准有利於本基金收益之運用項目者，其項目、金額及收益，應於實施次月報中央主管機關備查。
前項第三款規定之一定金額，由中央主管機關定之。
一、投資於國內外之債務證券、國內外證券集中交易市場、店頭市場交易或承銷之權益證券、國內基金、境外基金、外幣存款、衍生性金融商品、國內外資產證券化商品及對於被保險人之貸款者，其種類、金額及收益，應於實施次月報中央主管機關備查。
二、以貸款方式供各級政府或公營事業機構辦理有償性或可分年編列預算償還之經濟建設或投資者，其貸款之收益不得低於臺灣銀行二年定期存款固定利率計算之收益。
貸款之對象、金額及收益，應於實施次月報中央主管機關備查。
三、投資國內外土地、房屋及其開發與建設者，其投資計畫，應包括投資目的、投資地點、投資金額、經營方式、投資資金收回方式及投資效益分析等；其投資超過一定金額，應報請中央主管機關核准後辦理。
四、其他報請中央主管機關核准有利於本基金收益之運用項目者，其項目、金額及收益，應於實施次月報中央主管機關備查。
前項第三款規定之一定金額，由中央主管機關定之。