Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 28-1

The term "expenses borne by the government for privatization" as referred to in subparagraph 1, paragraph 2 of Article 15 of the Act includes:1. The taxes, fees, expenses and process charges related to sale of the government-owned shares;2. The monthly pensions received by the retired employees before the privatization;3. The monthly/yearly posthumous relief payments received by the family of the employees who receive pensions;4. The monthly/yearly posthumous relief payments received by the family of the employees who died during their employment before the privatization;5. Funeral and burial subsidies;6. The balance assumed by the government after the settlement and clearance between the government-owned enterprises and the Fund provided in Article 19 and Article 20;7. Compensation payment for the compulsory military service seniority provided in paragraph 8 of Article 8 of the Act;8. The payments for lump sum no-interest pensions under paragraph 5 of Article 20 of the Act Governing Retirement of and Bereavement Compensation for Employees of Post and Telecommunications Enterprises under the MOTC;9. Other relevant fees and expenses specially approved by the Executive Yuan.