Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 10

"To evaluate and decide the price" referred to in Article 7 of the Act shall mean, with respect to the privatization manner selected pursuant to Article 6 of the Act, to appraise the base price, reference price, price calculation formula or reference exchange ratio.In the process of appraisal of the above-mentioned prices, consideration by the price appraisal committee may be given to factors including the acquisition cost, book value, current price, market price, future profits, market conditions, timing of sale, revaluation price of assets or appraisal price of assets, etc.