Article 15 of the Statute of Privatization of Government-Owned Enterprises specifies that with regard to the funds obtained when state-owned enterprises are privatized, apart from first paying employees' compensation and government disbursements needed for privatization, a certain portion may be paid into a special fund used to pay wages if the enterprise encounters financial difficulties during privatization, pay wages if, due to financial difficulties, personnel must be laid off prior to privatization, pay wages if the enterprise terminates operations, or use in a government capital plan, and the remainder must be contributed to the treasury, and shall serve as a source of funds for capital outlays.