Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 65
The government shall designate budget allocations for the necessary expenses entailed by the management authority's handling of the various operations relating to this Act, and to cover any amount by which the return on investment of individual accounts falls short of the 2-year term deposit rate of local banks, which must be made up by the National Treasury in accordance with this Act.
中文原文 公立學校教職員個人專戶制退休資遣撫卹條例第65條
退撫基金管理機關為辦理與本條例有關之各項業務所需經費，以及本條例所定個人專戶運用收益，未達以當地銀行二年期定期存款利率計算之收益應由國庫補足之數額所需經費，均應由政府編列預算支應。