Act for the Establishment of the International Cooperation and Development Fund Article 4
The audited net value of the assets of the International Economic Cooperation Development Fund (IECDF) of the Ministry of Economic Affairs shall be transferred and constitute the initial capital of the ICDF. After the dissolution of the IECDF, the total assets, liabilities and related rights and obligations of the IECDF shall be assumed by the ICDF without being subject to the provisions of Article 23 of the Budget Act.
中文原文 國際合作發展基金會設置條例第4條
本基金會創立基金以經濟部主管之海外經濟合作發展基金裁撤後之決算淨值逕行捐贈設置之；該基金全部資產、負債及其相關債權債務由本基金會一併承受，不受預算法第二十三條之限制。