National Pension Act Article 48

In addition to the utilization stipulated in the Act, the utilization of the Fund is restricted to investment only and cannot be appropriated or disposed of otherwise. Regulations for managing, utilizing, and supervising the Fund shall be drawn by the central competent authority, which will then report to the Executive Yuan for approval.Once approved by the central competent authority, the insurer is entitled to entrust financial institutions to the utilization of the Fund. Regulations of the entrusted utilization, scope, funding, and other affairs to be followed shall be drawn by the insurer, who will then report them to the central competent authority for approval and announcement.Details on the income/expense and utilization of the Fund and the accumulated amount shall be reported by the insurer to the central competent authority for the annual announcement.