Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 11
The term "the date when a government-owned enterprise is privatized" as referred to in Article 8 of the Act shall be determined by the following subparagraphs:1. The date on which the shares held by the government or government-owned capital is less than 50% of the issued shares or paid-in capital of the concerned enterprise, in the case of privatization through sale of shares or cash capital increase;2. The date on which the assignee procures ownership of the assets, in the case of auction sale of assets or negotiation;3. The date of establishment registration of the joint venture, in the case of formation of a private-operated enterprise with private individuals by way of contribution in kind;4. The date on which the surviving company completes the amendment registration or the newly established company completes the establishment registration, in the case of merger.
中文原文 公營事業移轉民營條例施行細則第11條
本條例第八條所稱公營事業轉為民營形態之日，依下列各款認定之：
一、採出售股份或辦理現金增資者，指政府持有之股份或出資額，低於已發行股數或資本總額百分之五十之日。
二、採標售資產或以協議方式讓售資產者，指受讓人取得資產權利之日。
三、採資產作價者，指合資後公司設立登記之日。
四、採公司合併者，指存續公司完成變更登記之日或新公司設立登記之日。
一、採出售股份或辦理現金增資者，指政府持有之股份或出資額，低於已發行股數或資本總額百分之五十之日。
二、採標售資產或以協議方式讓售資產者，指受讓人取得資產權利之日。
三、採資產作價者，指合資後公司設立登記之日。
四、採公司合併者，指存續公司完成變更登記之日或新公司設立登記之日。