Article 5
The Fund may be utilized for the following purposes:
1. To finance the additional payment of six-month base salary pursuant to Paragraph 6 under Article 8 of the Act, the expenses for compensation of various losses, as well as the required expenditures for privatization that are borne by the government.
2. To finance the deficiency by enterprises in financial difficulty to cover the expenses for privatization.
3. To finance the deficiency by enterprises in financial difficulty to cover the expenses for staff layoff projects or termination of business prior to privatization.
4. To finance the expenditures of government capital plans.
5. To finance management and administrative expenses.
For expenses described in Subparagraph 1 under the previous Paragraph, applications for payment by the Fund shall be filed pursuant to the Enforcement Rules of the Government-owned Enterprise Privatization Act by the competent authority overseeing the privatized enterprise or the managing agency controlling the government-owned shares.
For expenses described in Subparagraph 2 and 3 under Paragraph 1, applications for payment by the Fund shall first be recognized by the competent authority overseeing the privatized enterprise, then submitted for approval by the Executive Yuan.
The Executive Yuan may impose the following condition before approving expenses described in the preceding paragraph: for enterprises in financial difficulty, if there are residual assets after the liquidation, the Fund shall be repaid by priority before shareholders receive their share.

Article 7
The custody and utilization of the Fund shall be attentive on profitability as well as security, deposits of the Fund shall be processed according to the stipulations of the Government Treasury Act and related regulations.

Article 11
The amount remaining in the Fund after annual account settlement shall be distributed according to related regulations.