According to relevant regulations, QDII funds can invest in the following financial products or instruments, unless otherwise stipulated by China Securities Regulatory Commission: (1) bank deposits, negotiable certificates of deposit, bank acceptance bills, bank drafts, commercial bills, repurchase agreements, short-term treasury bonds and other money market instruments. (2) Government bonds, corporate bonds, convertible bonds, mortgage-backed securities, asset-backed securities and other securities issued by international financial organizations recognized by China Securities Regulatory Commission. (3) Common shares, preferred shares, global depositary receipts, American depositary receipts and real estate trust certificates listed in the securities markets of countries or regions that have signed a memorandum of understanding on bilateral regulatory cooperation with the China Securities Regulatory Commission. (4) A publicly raised fund registered with the securities regulatory agency of the country or region that has signed a memorandum of understanding on bilateral regulatory cooperation with the China Securities Regulatory Commission. (5) Structured investment products linked to fixed income, equity, credit, commodity index, funds and other subject matters. (6) Financial derivatives such as forward contracts, swaps, warrants, options and futures listed on overseas exchanges with the approval of China Securities Regulatory Commission. Unless otherwise stipulated by the China Securities Regulatory Commission, QDII funds shall not commit the following acts: (1) purchasing real estate. (2) Purchase real estate mortgage. (3) Purchase of precious metals or vouchers representing precious metals. (4) Buy in kind. (5) Borrowing cash, except for temporary purposes such as redemption and transaction settlement. The proportion of cash borrowed for this temporary purpose shall not exceed 10% of the net asset value of the fund or collective plan. (6) Using financing to purchase securities, except investing in financial derivatives. (7) Participate in short selling transactions without holding the underlying assets. (8) Engaged in securities underwriting business. (nine) other acts prohibited by the China Securities Regulatory Commission.