Regulation on the Performance Evaluation of State-Owned Enterprises Article 9
The competent authorities shall assign grade “A,” “B,” “C”, or “D” to state-owned enterprises based on the performance evaluation results and submit the grades to the Executive Yuan for final evaluation.State-owned enterprises with any of the following conditions shall not receive grade A:1. State-owned enterprises that fail to meet the budget after the annual profit has been adjusted in compliance with policy factors. However, this shall not apply to those which achieve better results than the previous year.2. State-owned enterprises that fail to generate profit after adjustments have been made in compliance with policy factors. However, this shall not apply to those which achieve the target budget and improve losses significantly in comparison to the previous year.3. State-owned enterprises commit gross negligence when implementing policies or operations.
中文原文 國營事業工作考成辦法第9條
各主管機關對所屬國營事業工作考成結果，應按甲等、乙等、丙等、丁等四種評定其等第，報請行政院複核。
具下列情形之一者不得考列甲等：
一、國營事業年度盈餘經調整配合執行政策因素後，未達預算數者。
但已較上一年度增加者，不在此限。
二、國營事業經調整配合執行政策因素後未有盈餘者。
但已達預算目標且虧損較上一年度有明顯改善者，不在此限。
三、執行政策或業務有嚴重過失者。
具下列情形之一者不得考列甲等：
一、國營事業年度盈餘經調整配合執行政策因素後，未達預算數者。
但已較上一年度增加者，不在此限。
二、國營事業經調整配合執行政策因素後未有盈餘者。
但已達預算目標且虧損較上一年度有明顯改善者，不在此限。
三、執行政策或業務有嚴重過失者。