Regulations Regarding Authorization Provisions of the Foundations Act by the Central Bank of the Republic of China (Taiwan) Article 3
(Other Types of Investment and Investment Limits)Other types of investment a foundation may make pursuant to Subparagraph 6, Paragraph 3,Article 19 of the Act include the following:1.NTD- or foreign currency- denominated unsecured corporate bonds issued by a government-owned enterprise that shall have a long-term credit rating of twA+ or above assigned by TaiwanRatings Corporation or an equivalent credit rating or above by another internationallyrecognized credit rating agency.2. NTD- or foreign currency- denominated unsecured corporate bonds issued by a privateenterprise that shall have a long-term credit rating of twAA- or above assigned by TaiwanRatings Corporation or an equivalent credit rating or above by another internationallyrecognized credit rating agency.3. Exchange-traded funds (ETFs) that pay an average dividend yield of 3% or higher per year in thethree years prior to the time of investment.4. Foreign currencies purchased for investment needs.Investments made according to the preceding paragraph are subject to the following amountlimits:1.Total investment in unsecured corporate bonds under Subparagraphs 1 and 2 of the precedingparagraph combined shall not exceed 35% of the value of the foundation’s total property, andthe limits for the respective investment items are as follows:(1)Unsecured corporate bonds under Subparagraph 1 of the preceding paragraph: Investmentin such bonds issued by a single issuer shall not exceed 10% of the value of the foundation’stotal property at the time of investment, and total investment in such bonds shall not exceed35% of the value of the foundation’s total property.(2)Unsecured corporate bonds under Subparagraph 2 of the preceding paragraph: Investmentin such bonds issued by a single issuer shall not exceed 3% of the value of the foundation’stotal property at the time of investment, and total investment in such bonds shall not exceed10% of the value of the foundation’s total property.2. ETFs under Subparagraph 3 of the preceding paragraph: Total investment shall not exceed 5%of the value of the foundation’s total property.3.Foreign currencies under Subparagraph 4 of the preceding paragraph: Total investment shall notexceed 35% of the value of the foundation’s total property.The term “the value of the foundation’s total property” under the preceding paragraph shallmean the amount of the foundation’s net worth stated on its previous fiscal year’s balancesheet.
中文原文 中央銀行對財團法人法授權規定事項所定辦法第3條
財團法人財產之運用依本法第十九條第三項第六款得為之其他投資，其項目如下：
一、公營事業機構發行之新臺幣或外幣計價之無擔保公司債，且該發行公司之信用評等，經中華信用評等公司評定，長期信用評等達twA+等級以上；或其他國際知名信用評等公司相當等級以上。
二、民營事業機構發行之新臺幣或外幣計價之無擔保公司債，且該發行公司之信用評等，經中華信用評等公司評定，長期信用評等達twAA-等級以上；或其他國際知名信用評等公司相當等級以上。
三、指數股票型基金，且投資時該基金前三年配息，換算平均每年殖利率達百分之三以上者。
四、購買投資目的所需之外幣。
前項投資項目之額度限制如下：
一、前項第一款及第二款之無擔保公司債，其投資總額合計不得逾財產總額百分之三十五，且個別額度限制如下：
（一）前項第一款之無擔保公司債：單一發行公司不得超過投資時財產總額百分之十，且投資總額不得逾財產總額百分之三十五。
（二）前項第二款之無擔保公司債：單一發行公司不得超過投資時財產總額百分之三，且投資總額不得逾財產總額百分之十。
二、前項第三款之指數股票型基金：投資總額不得逾財產總額百分之五。
三、前項第四款之外幣：投資總額不得逾財產總額百分之三十五。
前項所稱財產總額，係指財團法人上一會計年度資產負債表所列之淨值數額。
一、公營事業機構發行之新臺幣或外幣計價之無擔保公司債，且該發行公司之信用評等，經中華信用評等公司評定，長期信用評等達twA+等級以上；或其他國際知名信用評等公司相當等級以上。
二、民營事業機構發行之新臺幣或外幣計價之無擔保公司債，且該發行公司之信用評等，經中華信用評等公司評定，長期信用評等達twAA-等級以上；或其他國際知名信用評等公司相當等級以上。
三、指數股票型基金，且投資時該基金前三年配息，換算平均每年殖利率達百分之三以上者。
四、購買投資目的所需之外幣。
前項投資項目之額度限制如下：
一、前項第一款及第二款之無擔保公司債，其投資總額合計不得逾財產總額百分之三十五，且個別額度限制如下：
（一）前項第一款之無擔保公司債：單一發行公司不得超過投資時財產總額百分之十，且投資總額不得逾財產總額百分之三十五。
（二）前項第二款之無擔保公司債：單一發行公司不得超過投資時財產總額百分之三，且投資總額不得逾財產總額百分之十。
二、前項第三款之指數股票型基金：投資總額不得逾財產總額百分之五。
三、前項第四款之外幣：投資總額不得逾財產總額百分之三十五。
前項所稱財產總額，係指財團法人上一會計年度資產負債表所列之淨值數額。