적립계정에 속하는 기금은 정기예금, CD등 저축성예금, 국·공채투자등으로 관리하고, 당해연도 사업충당금 계정에 속하는 기금은 입출금이 자유로운 보통예금 등으로 예치·관리한다.
Funds belonging to the reserve account shall be managed by term deposits, savings deposit such as CDs, and State and public bonds, and funds belonging to the account for business funds for the current year shall be deposited and managed with general deposits, etc. with free deposits and withdrawals.