Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund Article 8
The following investment ratio restrictions shall be upheld when the Fund invests in foreign securities:1. The total capital of purchasing any single foreign stock, bond, exchange-traded fund, or offshore fund shall not exceed one percent of the Fund's net value at the time of the investment.2. The total amount of investment in any foreign stock or bond shall not exceed ten percent of the total amount of issuance of that stock or bond.3. The total investment in any exchange-traded fund or offshore fund shall not exceed ten percent of the value of beneficiary certificates issued by that fund.4. In the case of investment in depositary receipts, the investment ratio should be calculated by adding the amount of shares represented by such depositary receipts to the amount of invested shares of the company issuing such depositary receipts. When calculating the maximum investment ratio, the requirements of subparagraph 1 and 2 shall be observed.
中文原文 勞工退休基金收支保管及運用辦法第8條
本基金投資國外有價證券應遵守下列投資比率限制：
一、購入單一國外股票、債券、交易所買賣基金或境外基金之總成本，不得超過投資當時本基金淨額之百分之一。
二、投資於任一國外股票、債券之總額，不得超過各該發行總額之百分之十。
三、投資於任一交易所買賣基金或境外基金，不得超過該基金已發行受益憑證百分之十。
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；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之，合併計算投資之比率上限，依第一款及第二款規定辦理。
一、購入單一國外股票、債券、交易所買賣基金或境外基金之總成本，不得超過投資當時本基金淨額之百分之一。
二、投資於任一國外股票、債券之總額，不得超過各該發行總額之百分之十。
三、投資於任一交易所買賣基金或境外基金，不得超過該基金已發行受益憑證百分之十。
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；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之，合併計算投資之比率上限，依第一款及第二款規定辦理。