The Privatization of Government-Owned Enterprises Act Article 9
Upon the date when a government-owned enterprise is privatized, the expenses and interest originally set aside and contributed to the public service pension fund according to the laws and regulations relating to the retirement of civil servants, shall be settled and cleared by the fund management agency. If there is any surplus, it shall be appropriated to the enterprise; if there is any deficit, it shall be returned to the fund by the enterprise.
中文原文 公營事業移轉民營條例第9條
公營事業轉為民營型態之日，原依公務人員退休法令規定撥繳之退休撫卹基金費用及孳息，由基金管理機關進行收支結算；其有剩餘者，撥交該事業，其有不足者，由該事業發還基金。