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.
中文原文 公營事業移轉民營條例施行細則第18條
依本條例第九條規定進行之公務人員退休撫卹基金(以下簡稱退撫基金)之收支結算,由事業主管機關於各該事業民營化前評估其財務狀況報經行政院核准,選擇第十九條所定結清一次給付或第二十條分年編列預算支付退撫基金管理機關之方式辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.