Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 6
The term "by way of contribution in kind" as referred to in subparagraph 3, paragraph 1 of Article 6 of the Act shall mean that government-owned enterprises may invest in establishing private-owned companies using all or part of its assets as payment of shares or as its contribution to the company's capital.
中文原文 公營事業移轉民營條例施行細則第6條
本條例第六條第一項第三款所稱資產作價，指公營事業得以全部或一部資產抵繳股款或作為出資，投資成立民營公司方式為之。