Employment Insurance Act Article 34
With the approval of the Labor Insurance Supervisory Commission, the Employment Insurance Fund may be used in the following ways:1. Investment in government bonds, treasury bills and corporate bonds.2. Deposited with government-run banks, or deposited with financial institutions or invested in short-term stock trading specified by the central competent authority.3. Other investments approved by the central competent authority as to the benefit of the Fund.The "other investments" prescribed in Item 3 of the preceding paragraph as to the benefit of the Fund shall not be investment in equity securities or derivative financial products.In addition to the use and insurance benefit payment prescribed in Paragraph 1 and the appropriation defined in Paragraph 3 of Article 12, the Employment Insurance Fund shall never be used or transferred for other purposes. The insurer is required to present the use and balance of the Fund to the central competent authority on an annual basis for public announcement.
中文原文 就業保險法第34條
就業保險基金，經勞工保險監理委員會之通過，得為下列之運用：
一、對於公債、庫券及公司債之投資。
二、存放於公營銀行或中央主管機關指定之金融機構及買賣短期票券。
三、其他經中央主管機關核准有利於本基金收益之投資。
前項第三款所稱其他有利於本基金收益之投資，不得為權益證券及衍生性金融商品之投資。
就業保險基金除作為第一項運用、保險給付支出、第十二條第三項規定之提撥外，不得移作他用或轉移處分。
基金之收支、運用情形及其積存數額，應由保險人報請中央主管機關按年公告之。
一、對於公債、庫券及公司債之投資。
二、存放於公營銀行或中央主管機關指定之金融機構及買賣短期票券。
三、其他經中央主管機關核准有利於本基金收益之投資。
前項第三款所稱其他有利於本基金收益之投資，不得為權益證券及衍生性金融商品之投資。
就業保險基金除作為第一項運用、保險給付支出、第十二條第三項規定之提撥外，不得移作他用或轉移處分。
基金之收支、運用情形及其積存數額，應由保險人報請中央主管機關按年公告之。