The Regulation regarding Provisions in relation to the Activities and Incorporation of Pension Mutual Funds was enacted on 11 June 2010. (i) Pension Mutual Funds (“PMFs”) may now add their fund assets in participation accounts; (ii) the maximum thresholds for investments in mutual fund participation shares and deposits and/or participation bank accounts have been increased; (iii) PMFs may now be party to derivative contracts not only for investment purposes but also hedging purposes; and (iv) the lending rate of PMFs has also been significantly increased.