Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 18
With respect to settlement and clearance of expenses and accrued interest originally set aside and contributed to the public service pension fund (hereinafter referred to as the Fund) pursuant to Article 9 of the Act, the competent authority in charge of the enterprises may, after the Executive Yuan's approval of the government-owned enterprises' evaluation of their financial conditions prior to the privatization, choose to make one lump sum payment provided in Article 19 hereof or payments to the pension fund management institution in annual budget provided in Article 20 hereof.