Under the provision of National University Endowment Fund Establishment Act, each university endowment fund budget shall be compiled based on that national university’s middle-term and long-term development plans, and examination and consideration of the state of fund’s financial affairs and anticipated revenue and expenditure, on the principle that the fund will maintain a budget balance or generate a surplus, and the university’s clearly defined educational performance objectives, and incorporate these details into the annual finance planning report that shall be publicly released by each national university.