The business of the ICDF shall consist of any of the following forms:
(1) Technical cooperation and capacity building,
(2) Investments,
(3) Loans,
(4) Guarantees for investments,
(5) Monetary donations,
(6) Grants,
(7) Dispatch of personnel,
(8) Consultation of development strategies, and
(9) Other feasible forms.

The fiscal year of the ICDF shall coincide with the fiscal year of the government.

The budgeting and auditing of the ICDF shall conform to the following procedures:
(1) Before the beginning of a fiscal year, business plans and a draft budget shall be prepared for the approval of the Board of Directors and submitted to the authority in charge of the processing thereof in accordance with standard budget procedures.
(2) At the end of a fiscal year, the work report and audited income and expenditure statements shall be reviewed for approval by the supervisors and be submitted to the authority in charge of the processing thereof in accordance with standard auditing procedures.

The ICDF shall present reports on its work to the Legislative Yuan on a periodic basis.

The authority in charge shall draft regulations related to technical cooperation, loans, investments, guarantees, donations as well as grants, and submit the same to the Executive Yuan for approval.