Regulations for Labor Pension Act on the Labor Pension Fund Management / Utilization and Profit / Loss Allocation Article 12

With respect to the return to be received by the worker or his/her survivor(s) or designated person(s) in accordance with the Act, except for the return which has been distributed to the pension account, the remaining undistributed return(s) for the period shall be distributed according to the nearest monthly rate of return announced by the BLF to calculate the return up to the month when the application is submitted.The rate of return mentioned in the preceding Paragraph shall be calculated to the fourth decimal place.Where the return referred to in Paragraph 1 is less than the average annual interest rate of a 2-year-term deposit at local banks during the deposit period, payment shall be made in accordance with foresaid calculation of the accumulated return.With respect to the return of distribution to be received by a worker or his/her survivor(s) or designated person(s) that withdrawn in accordance with the preceding Article and Paragraph 1, the difference, calculated according to the nearest monthly rate of return announced by the BLF, will not be covered or may not reclaimed when this Fund is handling the current distribution of return.