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.