The Privatization of Government-Owned Enterprises Act Article 13

In privatizing a government-owned enterprise according to Article 6, the competent authority in charge of the enterprises may, as it deems necessary to coordinate the economic policies and market situation, submit to the Executive Yuan for approval, and shall not be subject to the restrictions of paragraph 1 of Article 25, Article 26, Article 52, and paragraph 1 of Article 86 of the Budget Act, and Article 7 and Article 66 of the National Property Act. The net balance of income and expenses may be included in the auditing of that current fiscal year or a supplementary budget shall be made.
中文原文 公營事業移轉民營條例第13條
依第六條規定移轉民營時,因配合經濟政策需要及市場狀況,必要時,事業主管機關得報經行政院核准,不受預算法第二十五條第一項、第二十六條、第五十二條、第八十六條第一項及國有財產法第七條、第六十六條之限制。
其收支淨額得併當年度決算辦理或補辦預算。

English translation for reference only; the Chinese text prevails. Not legal advice.