Budget Act Article 85
The Enterprise Fund budget in the subordinate unit budget shall be compiled according to the following rules:1. Each and every competent agency of state-owned enterprises shall, in accordance with the administrative policies and the Executive Yuan-approved general principles for business plan and budget compilation regulations, prepare the business plan for the enterprises under its jurisdiction and instruct its subordinate enterprises respectively to draw up a business plan and, based on the business plan, compile the budget.2. The major contents of the Enterprise Fund budget are as follows:(1) Estimate of revenues and expenditures from running the business.(2) Construction, improvement, and expansion of fixed assets and source of capital, as well as, cost and efficiency analysis of investment plans.(3) Raising and repayment of long-term debt.(4) Estimate of capital reinvestment and its profit and loss.(5) Estimate of profit distribution and loss replenishment.3. The rules specified in the preceding Subparagraph shall apply mutatis mutandis to the budget for newly established enterprises.4. For transfer or suspension of operation or cancellation of state-owned enterprises, the budget shall be compiled on the basis of liquidation of assets and liability and related revenues and expenditures.5. Computation standards for the estimate of business revenues and expenditures shall be set in accordance with individual business situation. Where cost accounting applies, the cost computation method, unit cost, quantity of consumption of labor and materials, as well as related information, shall be attached by products, while variable costs and fixed costs shall also be analyzed.6. Items for distribution of profits and replenishment of loss are as follows:(1) Distribution of profits:(i) Replenishment of losses over the years.(ii) Appropriation of legal reserves.(iii) Distribution of dividends or bonus, or profits to be paid to the national treasury.(iv) All matters for distribution in accordance with the law.(v) Undistributed surplus.(2) Replenishment of loss:(i) Appropriation of undistributed profits.(ii) Appropriation of legal reserves.(iii) Decrease of capital.(iv) Increase of capital to make up for the loss.7. With respect to investment item which requires over a year to complete the contents of the plan, total amount of investment, period of implementation, and annual distribution quota for each year shall be described clearly. The respective annual budget shall be compiled in accordance with the annual distribution quota for each year.Transfer, suspension of operation of state-owned enterprises shall be conducted in accordance with the budgetary procedure.
中文原文 預算法第85條
附屬單位預算中，營業基金預算之擬編，依左列規定辦理︰一、各國營事業主管機關遵照施政方針，並依照行政院核定之事業計畫總綱及預算編製辦法，擬訂其主管範圍內之事業計畫，並分別指示所屬各事業擬訂業務計畫；根據業務計畫，擬編預算。
二、營業基金預算之主要內容如左︰（一）營業收支之估計。
（二）固定資產之建設、改良、擴充與其資金來源及其投資計畫之成本與效益分析。
（三）長期債務之舉借及償還。
（四）資金之轉投資及其盈虧之估計。
（五）盈虧撥補之預計。
三、新創事業之預算，準用前款之規定。
四、國營事業辦理移轉、停業或撤銷時，其預算應就資產負債之清理及有關之收支編列之。
五、營業收支之估計，應各依其業務情形，訂定計算之標準；其應適用成本計算者，並應按產品別附具成本計算方式、單位成本、耗用人工及材料之數量與有關資料，並將變動成本與固定成本分析之。
六、盈餘分配及虧損填補之項目如左︰（一）盈餘分配︰甲、填補歷年虧損。
乙、提列公積。
丙、分配股息紅利或繳庫盈餘。
丁、其他依法律應行分配之事項。
戊、未分配盈餘。
（二）虧損填補︰甲、撥用未分配盈餘。
乙、撥用公積。
丙、折減資本。
丁、出資填補。
七、有關投資事項，其完成期限超過一年度者，應列明計畫內容、投資總額、執行期間及各年度之分配額；依各年度之分配額，編列各該年度預算。
國營事業辦理移轉、停業，應依預算程序辦理。
二、營業基金預算之主要內容如左︰（一）營業收支之估計。
（二）固定資產之建設、改良、擴充與其資金來源及其投資計畫之成本與效益分析。
（三）長期債務之舉借及償還。
（四）資金之轉投資及其盈虧之估計。
（五）盈虧撥補之預計。
三、新創事業之預算，準用前款之規定。
四、國營事業辦理移轉、停業或撤銷時，其預算應就資產負債之清理及有關之收支編列之。
五、營業收支之估計，應各依其業務情形，訂定計算之標準；其應適用成本計算者，並應按產品別附具成本計算方式、單位成本、耗用人工及材料之數量與有關資料，並將變動成本與固定成本分析之。
六、盈餘分配及虧損填補之項目如左︰（一）盈餘分配︰甲、填補歷年虧損。
乙、提列公積。
丙、分配股息紅利或繳庫盈餘。
丁、其他依法律應行分配之事項。
戊、未分配盈餘。
（二）虧損填補︰甲、撥用未分配盈餘。
乙、撥用公積。
丙、折減資本。
丁、出資填補。
七、有關投資事項，其完成期限超過一年度者，應列明計畫內容、投資總額、執行期間及各年度之分配額；依各年度之分配額，編列各該年度預算。
國營事業辦理移轉、停業，應依預算程序辦理。