Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 19
In the case that the one lump sum payment method was adopted for settlement and clearance with the Fund, the day prior to the privatization of government-owned enterprises will be the record day of settlement and clearance. The amount settled shall be equal to the aggregate of expenses paid to the Fund by the government-owned enterprise at the compound annual average interest rate calculated according to the average of each month's first interest rate of two-year time deposit posted by Bank of Taiwan minus the aggregate of pension and posthumous relief payment received. The aggregate of pension and posthumous relief payment payable and calculated according to the following shall be deducted from the above amount as well:1. For those who receive monthly posthumous relief payments for life pursuant to paragraph 3 of Article 13-1 of the Civil Servant Retirement Act, those who receive yearly posthumous relief payments for life pursuant to paragraph 2 of Article 9 of the Civil Servant Posthumous Relief Act, or those who receive monthly pensions exclusively or partially pursuant to Article 6 of the Civil Servant Retirement Act, the calculation shall be based on the average life expectancy (male and female) of the abridged life table in the Taiwan-Fuchien area promulgated and calculated by the Ministry of the Interior within the most recent year at the record day of settlement and clearance.2. For those who are entitled to receive the posthumous relief payments in one lump sum or monthly posthumous relief payments because of the death of those who originally received monthly pension exclusively or partially pursuant to Article 13-1 of the Civil Servant Retirement Act, the calculation shall be based on the average life expectancy (male and female) of the abridged life table in the Taiwan-Fuchien area promulgated and calculated by the Ministry of the Interior within the most recent year at the record day of settlement and clearance and on the basis of payment of posthumous relief in one lump sum.3. For those who receive yearly posthumous relief payments pursuant to paragraph 1 of Article 9 of the Civil Servant Posthumous Relief Act, the amount payable shall be calculated according to the period of payment prescribed by law.4. For those who receive monthly posthumous relief payments until the age of majority pursuant to paragraph 3 of Article 13-1 of the Civil Servant Retirement Act, the amount payable shall be calculated until the age of majority.5. For those who receive yearly posthumous relief payments until the age of majority or until graduation from college pursuant to paragraph 3 of Article 9 of the Civil Servant Posthumous Relief Act, the amount payable shall be calculated until the age of majority or graduation from college.The aggregate of pension and posthumous relief payment to be paid according to each of the preceding subparagraphs shall be calculated on the basis of 3% salary increase each year and the current value of annuity of pension and posthumous relief payment to be paid in the future shall be calculated at the annual average interest rate which is calculated according to the average of each month's first interest rate of two-year time deposit posted by Bank of Taiwan.The expenses paid to the Fund for the employees of government-owned enterprises who have resigned or transferred to other agencies before privatization shall be deducted from the expenses paid to the Fund by the said enterprises.If the amount settled is positive, the pension fund management institution in charge of the settlement and clearance shall pay the said amount in one lump sum to the government-owned enterprises; if the amount is negative, the government-owned enterprises pay the balance to the Fund. If the government-owned enterprises are not able to pay the balance according to the result of settlement and clearance, the government shall assume the responsibility and pay the amount in one lump sum.Compound interest shall be accrued on the amount that is not paid pursuant to the preceding paragraph at the interest rate provided in paragraph 1 of this Article until the amount is completely paid.
中文原文 公營事業移轉民營條例施行細則第19條
退撫基金之收支結算採結清一次給付者，以公營事業移轉民營前一日為結算基準日，按臺灣銀行二年期定期存款每月月初平均牌告利率計算之全年平均利率，按年複利計算該事業已繳納之基金費用總額，減除已支領之退撫給與總額，並扣除依下列各款規定估算之應付退撫給與總額：
一、原依公務人員退休法第十三條之一第三項規定終身支領月撫慰金者，或依公務人員撫卹法第九條第二項規定終身支領年撫卹金者，或依公務人員退休法第六條規定擇領月退休金或兼領月退休金者，以結算基準日，按內政部最近一年統計公布之臺閩地區簡易生命表（男、女性）之平均餘命估算。
二、原擇領月退休金或兼領月退休金亡故者，依公務人員退休法第十三條之一規定，得改領一次撫慰金或月撫慰金者，以一次撫慰金為估算基準，並以結算基準日，按內政部最近一年統計公布之臺閩地區簡易生命表（男、女性）之平均餘命估算。
三、原依公務人員撫卹法第九條第一項各款規定支領年撫卹金者，估算至法定支領年限。
四、原依公務人員退休法第十三條之一第三項規定支領月撫慰金至成年者，估算至成年為止。
五、原依公務人員撫卹法第九條第三項規定支領年撫卹金至成年或大學畢業者，估算至成年或大學畢業為止。
前項各款應付退撫給與總額，以每年調薪百分之三估算未來應付退撫給與總額，並以公營事業移轉民營前一日臺灣銀行二年期定期存款每月月初平均牌告利率所計算之全年平均利率，折算未來應付退撫給與年金現值。
公營事業之從業人員於移轉民營前已辭職或轉調他機關者已繳付之退撫基金費用，應自該事業之繳納基金費用中減除。
退撫基金管理機關辦理收支結算，其結算金額為正數者，由退撫基金管理機關一次撥交該事業；為負數者，該事業一次撥繳退撫基金不足之數。
事業無法依結算結果撥繳不足之數者，由政府承受並一次繳足。
未依前項規定撥交、撥繳之數，得依第一項規定之利率複利計算孳息，至全數撥交、撥繳為止。
一、原依公務人員退休法第十三條之一第三項規定終身支領月撫慰金者，或依公務人員撫卹法第九條第二項規定終身支領年撫卹金者，或依公務人員退休法第六條規定擇領月退休金或兼領月退休金者，以結算基準日，按內政部最近一年統計公布之臺閩地區簡易生命表（男、女性）之平均餘命估算。
二、原擇領月退休金或兼領月退休金亡故者，依公務人員退休法第十三條之一規定，得改領一次撫慰金或月撫慰金者，以一次撫慰金為估算基準，並以結算基準日，按內政部最近一年統計公布之臺閩地區簡易生命表（男、女性）之平均餘命估算。
三、原依公務人員撫卹法第九條第一項各款規定支領年撫卹金者，估算至法定支領年限。
四、原依公務人員退休法第十三條之一第三項規定支領月撫慰金至成年者，估算至成年為止。
五、原依公務人員撫卹法第九條第三項規定支領年撫卹金至成年或大學畢業者，估算至成年或大學畢業為止。
前項各款應付退撫給與總額，以每年調薪百分之三估算未來應付退撫給與總額，並以公營事業移轉民營前一日臺灣銀行二年期定期存款每月月初平均牌告利率所計算之全年平均利率，折算未來應付退撫給與年金現值。
公營事業之從業人員於移轉民營前已辭職或轉調他機關者已繳付之退撫基金費用，應自該事業之繳納基金費用中減除。
退撫基金管理機關辦理收支結算，其結算金額為正數者，由退撫基金管理機關一次撥交該事業；為負數者，該事業一次撥繳退撫基金不足之數。
事業無法依結算結果撥繳不足之數者，由政府承受並一次繳足。
未依前項規定撥交、撥繳之數，得依第一項規定之利率複利計算孳息，至全數撥交、撥繳為止。