The sources of the farmers’ pension fund are as follows:
1. Farmers’ pensions in individual farmers’ pension accounts.
2. Income from use of the fund.
3. Other income.

The BLF shall commission financial institutions to handle the use, operation, and management of the farmers’ pension fund; regulations for the commissioned use, operation, and management of the fund, and the scope and fees, shall be drafted by the BLF, which shall report these rules to the Competent Authority for approval.

Besides being used for paying farmers’ pensions and investment, the farmers’ pension fund shall not be used as the object of mortgage or security nor for any other purpose; regulations for the management, use, and distribution of profit or loss of the fund shall be drafted by the Competent Authority, which shall report these rules to the Executive Yuan for approval.

The BLI and BLF shall maintain separate accounts for the financial revenues and expenditures of farmers’ pensions and the farmers’ pension fund, and shall handle these separately from other business affairs handled by the BLI and BLF; relevant financial reports and the final accounting at the end of each fiscal year shall be done in accord with relevant laws and regulations, and these shall be collated by the BLF and reported to the Competent Authority for review.

The revenues and expenditures, use, accumulated amount of deposits, and financial reports for the farmers’ pension fund shall be reported by the BLF to the Competent Authority each month for review; the Competent Authority shall make them public each year.