Section 5
SEC. 5. A sinking fund is hereby created for the payment of the bonds issued under the provisions of this Act, in such a manner that the total amount thereof at each annual due date of the bonds issued shall be equal to the total of an annuity of such a sum, for each million Pesos of bonds outstanding, as with interest at the rate of four per cent per annum, shall be sufficient to retire said bonds at maturity. Such sinking fund shall be under the custody of the Treasurer of the Philippines, who shall invest the same in such manner as the Secretary of Finance may approve, in accordance with Act Numbered Three thousand and fourteen which governs the investment of sinking funds, and shall credit to the same the interest on investment and other income accruing to it.