Regulations for Labor Pension Act on the Labor Pension Fund Management / Utilization and Profit / Loss Allocation Article 9

When a worker, his/her survivor(s) or designated person(s) applies (apply) for pension in accordance with laws and regulations, if the accumulated amount distributed in accordance with the preceding Article is less than the accumulated return calculated yearly on the basis of the average annual interest rate of a 2-year-term deposit at local banks during the deposit period, payment of the return calculated on the basis of the foresaid shall be made in accordance with such accumulated return.The return calculated on the basis of the average annual interest rate of a 2- year-term deposit at local banks, as referred to in the preceding Paragraph, shall be based upon the average annual interest rate calculated on the basis of the minimum guaranteed rate of return, announced monthly by the BLF with the return calculated at simple interest rate.The average annual interest rate referred to in the preceding Paragraph shall be calculated to the fourth decimal place.The return distributed as prescribed in Paragraph 1 shall be calculated by dollar and rounded to the nearest dime.