Regulations for Labor Pension Act on the Labor Pension Fund Management / Utilization and Profit / Loss Allocation Article 5
Investments in securities by the Fund shall comply with the following investment ratio restrictions:1. Total cost for purchase of any single equity securities, debt securities or funds shall be no more than 5% of the net value of the Fund at the time of investment;2. Total amount for the investment in any equity securities or debt securities shall be no more than 10% of the total issued amount of such securities at the time of investment;3. Total amount for investment in any fund shall be no more than 10% of the issued and outstanding beneficiary units of such fund. Where the single domestic fund refers to an exchange traded fund (ETF), the total amount of the investment shall be no more than 20% of the issued and outstanding beneficiary units of such fund;4. Investments in depositary receipts and the shares issued by the issuer of such depositary receipts held by the Fund shall be combined for the purpose of calculating the total amount or total number, and the ceiling of the investment ratio shall be calculated in accordance with subparagraph 1 and subparagraph 2. The number of depositary receipts shall be calculated on the basis of the number of shares represented by such depositary receipts.
中文原文 勞工退休金條例退休基金管理運用及盈虧分配辦法第5條
本基金投資有價證券，應遵守下列投資比率限制：
一、購入單一權益證券、債務證券或基金之總成本，不得超過投資當時本基金淨值百分之五。
二、投資於任一權益證券、債務證券之總額，不得超過投資當時各該證券發行總額百分之十。
三、投資於任一基金之總額，不得超過該基金已發行受益權單位數百分之十。
單一國內基金為指數股票型證券投資信託基金者，不得超過各該基金已發行受益權單位數百分之二十。
四、投資存託憑證應與所持有該存託憑證發行公司發行之股票，合併計算總金額或總數額，並依第一款及第二款計算投資比率上限，其存託憑證之數額以該存託憑證表彰股票之股份數額計算。
一、購入單一權益證券、債務證券或基金之總成本，不得超過投資當時本基金淨值百分之五。
二、投資於任一權益證券、債務證券之總額，不得超過投資當時各該證券發行總額百分之十。
三、投資於任一基金之總額，不得超過該基金已發行受益權單位數百分之十。
單一國內基金為指數股票型證券投資信託基金者，不得超過各該基金已發行受益權單位數百分之二十。
四、投資存託憑證應與所持有該存託憑證發行公司發行之股票，合併計算總金額或總數額，並依第一款及第二款計算投資比率上限，其存託憑證之數額以該存託憑證表彰股票之股份數額計算。