Article 5
The scope of expenditures from the Fund shall be limited to the payment of the labor pensions and severance payments given to labor upon the termination of business entities pursuant to Article 10 of the Regulations for the Allocation and Management of the Labor Retirement Reserve Funds.

Article 6
The scope of Fund utilization shall be as follows: 
1. Deposit in domestic or foreign financial institutions.
2. Loan to government agencies in various levels or state-owned enterprises for undertaking economic construction or capital expenditure with compensation or repayable by budgeting on a year-by-year basis.
3. Investment in domestic or foreign listed, over-the-counter, or private placement equity securities.
4. Investment in domestic or foreign debt securities.
5. Investment in publicly or privately placing beneficiary certificates issued by domestic securities investment trust funds, futures trust fund, mutual trust funds or collective trust products.
6. Investment in beneficiary certificates, fund shares or investment unit securities issued or managed by foreign fund management institutions.
7. Investment in domestic or foreign real estate and its securitization products.
8. Investment in domestic or foreign spot commodities.
9. Engaging in domestic or foreign financial derivatives transactions.
10. Engaging in securities lending. 
11. Other utilization items beneficial to the return of the Fund approved by the competent authority.
If the scope of utilization of the preceding paragraph involves the foreign exchange deposit and overseas investment, the ratio may not exceed sixty percent of the Fund’s net asset value.
If the scope of utilization of the first paragraph involves the Mainland China area, Hong Kong, or Macao, such items shall comply with the laws and regulations of the financial competent authority and other relevant agencies.