Employees State Insurance Corporation may acquire property, invest surplus funds, borrow with government sanction and establish staff benefit funds. Section 27 authorises the Corporation, subject to conditions prescribed by the Central Government, to acquire, hold, sell or transfer movable and immovable property and to invest, re invest or realise moneys not immediately required for expenses. With the previous sanction of the Central Government and on prescribed terms it may raise loans and provide for their discharge. The Corporation may also establish provident or other benefit funds for its officers and staff or any class thereof.