Regulations for Labor Pension Act on the Labor Pension Fund Management / Utilization and Profit / Loss Allocation Article 8
The standard date for profit/loss allocation of the Fund is December 31 of each year, and the Bureau of Labor Insurance, Ministry of Labor (hereinafter "the BLI") shall process profit/loss allocation within three months after the standard date of each year.The profit/loss allocation referred to in the preceding Paragraph shall be made in accordance with the amount derived from multiplying the profit/loss of the Fund in the current year by the cumulative amount of the daily balance in the individual labor pension account in the current year, divided by the accumulated amount of daily balance of the Fund in the current year.The amount referred to in the preceding Paragraph shall be calculated by the dollar and rounded to the nearest dime.The BLF shall notify the BLI of the profit/loss of the Fund in the current year within two months after the standard date of each year.
中文原文 勞工退休金條例退休基金管理運用及盈虧分配辦法第8條
本基金以每年十二月三十一日為盈虧分配基準日，並應於每年盈虧分配基準日後三個月內，由勞動部勞工保險局（以下簡稱勞保局）辦理盈虧分配。
前項盈虧分配，依本基金當年度損益乘以個別勞工退休金專戶當年度每日結餘金額累計數後，除以本基金當年度每日結餘金額累計數所得金額分配。
前項金額，以元為單位，角以下四捨五入。
基金運用局應於每年盈虧分配基準日後二個月內，通知勞保局本基金當年度損益。
前項盈虧分配，依本基金當年度損益乘以個別勞工退休金專戶當年度每日結餘金額累計數後，除以本基金當年度每日結餘金額累計數所得金額分配。
前項金額，以元為單位，角以下四捨五入。
基金運用局應於每年盈虧分配基準日後二個月內，通知勞保局本基金當年度損益。