RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/TPKM/10 
8 June 1999 
 (99-2286) 
Working Party on the 
Accession of Chinese Taipei Original: English 
 
 
 
ACCESSION OF CHINESE TAIPEI 
 
Information Concerning Domestic Support and Export Subsidies  
 
 
 The Representation of the Separate Customs Territory of Taiwan, Pe nghu, Kinmen and Matsu 
(hereinafter referred to as Chinese Taipei) h as submitted the following information concerning 
commitments on domestic support and export subsidies in 1993, 1994 and 1995.  
 
_______________ 
  
 WT/ACC/SPEC/TPKM/10 
Page 2 
 
Table DS:1 
 
DOMESTIC SUPPORT:  T.P.K.M. 
REPORTING PERIOD: 1993 
 
Current Total Aggregate Measurement of Support  
 
Total AMS commitment for period in question Currency Current Total AMS 
(from Section I of Part IV of the Schedule) (from Section I of  Part IV of the Schedule) (fro m attached supporting Tables) 
1 2 3 
  1993 
 Millions of NT dollars 19,316.24 
  
  WT/ACC/SPEC/TPKM/10
 Page 3Supporting Table DS:1 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen, and Matsu 
 
REPORTING PERIOD:  Calendar Y ear 1993 and Fiscal Year 1993/94(1) 
Measures exempt from the reduction commitment – "Green Box" 
 
 
 
Measure type  
Name and description of measure with reference to criteria in Annex 2 Monetary value 
of measure in 
year in question
(million NT$)  
Data sources 
1 2  3 7 
   1993   
1.General services Research:  General research, research in relation to environment programmes and 
product specific research programmes. (Annex 2 paragraph 2(a)) 1,695.82 Documents of budget 
Pest and disease prevention:  General and product-specific pest and disease control 
measures. (Annex 2 paragraph 2(b)) 681.33 Documents of budget 
 Training services: Education and training. (A nnex 2 paragraph 2(c)) 228.77 Documents of budget 
Extension and advisory services:  programmes for practical application of new 
technologies, technology improvement of agricultural production, compilation and 
provision of 2,110.39 Documents of budget 
Inspection services: The inspection and control of veterinary medicine, feed, food, 
pesticide residue, water quality, and grad ing and the implementation of Chinese 
Taipei's Agricultural Standard system. (Annex 2 paragraph 2(e)) 232.15 Documents of budget 
Marketing and promotion services: programmes for the improvement of the 
marketing, processing and consumption of food. (Annex 2 paragraph 2(f)) 1,388.49 Documents of budget 
Infrastructural services: Planning and constr uction of irrigation/drainage facilities 
and rural roads, land consolidation for agricultural sector and rural community. 
(Annex 2, paragraph 2(g))  5,792.31 Documents of budget 
                                                      
1 Unless otherwise specified, data used are budget outlays for the fiscal year.  Fiscal year begins on 1 July and ends on 30 Jun e of the subsequent year.  
 WT/ACC/SPEC/TPKM/10 
Page 4 
 
Measure type  
Name and description of measure with reference to criteria in Annex 2 Monetary value 
of measure in 
year in question
(million NT$)  
Data sources 
1 2  3 7 
   1993   
2. Payments for relief from natural disastersAid for natural disaster
(2)/: government payments for relief of damaged farms by 
natural disasters. (Anne x 2 paragraph  8) 20.52 Agricultural economics division, 
TPDAF 
  Interest subsidy(3)7: Special loans granted to farmers for the relief of damaged farms 
due to natural disasters. (Annex 2 paragraph 8) 100.00 Farmers' Service Dept., COA 
 (a) Loan types, borrowers, purposes, cred it lines, loan interest, loan maturity, 
repayments, and lending institutions. (Refer to loan type 1  in Attachment 1).   
 (b) Fund is sourced from the Agricultural Development Fund.   
3. Structural 
adjustment provided through resource retirement 
programmes Land retirement programmes: The conversion of  farm land to forestry use. (Annex 2, 
paragraph 10) 326.00 Documents of budget 
4. Environmental 
programmes Interest subsidy for pollution reduction (4)/: provision of low interest loans to hog 
farmers for the purchase of pollution prevention facilities.  (Refer to loan type 7 in 
Attachment 1) (Annex 2 paragraph 12). - 
 Programmes for preventing pollution, mana ging agricultural waste and monitoring on 
the pollution of the water and soil (Annex 2 paragraph 12). 908.44 Documents of budget 
 Interest subsidy(3): Loan granted to farmers for the use of water and soil 
conservation.(Refer to loan type 2 in Attachment 1) (Annex 2, paragraph 12) 24.00 Farmers' Service Dept., COA 
 Land conservation subsidy(2)/: payments for the maintenance of rice fields in 
environmentally good condition by growi ng green manure crops or setting-aside. 
(Annex 2, paragraph 12) 1,342.81 Food & Agriculture Dept. , COA 
                                                      
2 Data used for "aid for natural disaster" and "land conservation subsidy" are actual outlays for the calendar year. 
3 Interest subsidy under the "Payments for Relief from Natural Disasters and Environmental Programmes" are actual outlays. 
4 Due to the lack of the data on the brea kdown of different types of loans, the interest subsidy for the purchase of pollution p revention facilities is included in the 
calculation of Non-Specific AMS.  
  WT/ACC/SPEC/TPKM/10
 Page 5 
Measure type  
Name and description of measure with reference to criteria in Annex 2 Monetary value 
of measure in 
year in question
(million NT$)  
Data sources 
1 2  3 7 
   1993   
5. Regional assistance plan programmes for disadvantaged farms: In tegrated agricultural construction and 
environmental improvement programmes for disadvantaged farms. (Annex 2 
paragraph 13) 568.17 Documents of budget 
Total  15,419.20  
   
 WT/ACC/SPEC/TPKM/10 
Page 6 
Supporting Table DS:  4 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 
 
REPORTING PERIOD:  Calendar Y ear 1993 and Fiscal Year 1993/94 
Calculation of the Current Total Aggregate Measurement of Support 
 
 
Description of basic products (incl. non-product specific AMS) Product-Specific 
AMS (From 
Supporting Tables 
DS:5 To DS:7 
Below)  
Value of 
Production(5)/ Current Total 
AMS As a % of 
Value of 
Production Current Total 
AMS 
(aggregate) 
 million NT$ million NT$ %  
1 2 3 4 5 
Rice (paddy) 6,278.59 40,522.37 15.49 6,278.59 
Soybean 252.08 317.88 79.30 252.08 
Corn (feed) 3,028.59 4,295.91 70.50 3,028.59 
Sorghum 1,314.28 1,563.28 84.07 1,314.28 
Wheat 73.18 98.42 74.36 73.18 
Peanuts 344.68 3,173.17 10.86 344.68 
Sugar 3,256.90 5,488.15 59.34 3,256.90 
Tobacco leaves 2,018.82 2,898.49 69.65 2,018.82 
Vegetables (6)/(including food corn) 381.63 32,491.57 1.17 *(7)/ 
Wine grapes 1,650.97 2,183.25 75.62 1,650.97 
Fruit(8)/ (excluding wine grapes) 252.27 47,312.88 0.53 * 
                                                      
5 Value of production (excluding forage crops, which is estimated as described in footnote 8)) is reported in "Tawiwan Agricultu ral Yearbook" published by the 
Department of Agriculture and Forestry of the Taiwan Provincial Government. 
6 "Vegetables" include food corn, radishes, carrots, other root  vegetables, ginger, taros, scallions, scallion bulbs, onions, le eks, garlic, garlic bulbs, water-chestnuts, 
water bamboo, asparagus, other stem vegetables, cabbages, lea f-mustard, chinese cabbages, celery cabbages, water-convolvulus, c eelery, other leaf-vegetables, cauliflower, 
lily flowers, oriental pickling melons. 
7 AMS is not subject to reduction or inclusion in the current AM S because the calculated AMS is less than 5 per cent of value of  production (de minimus exclusion).  
  WT/ACC/SPEC/TPKM/10
 Page 7 
Description of basic products (incl. non-product specific AMS) Product-Specific 
AMS (From 
Supporting Tables 
DS:5 To DS:7 
Below)  
Value of 
Production(5)/ Current Total 
AMS As a % of 
Value of 
Production Current Total 
AMS 
(aggregate) 
 million NT$ million NT$ %  
1 2 3 4 5 
Ornamental plants(9)/ 60.80 5,676.83 1.07 * 
Forage crops(10)/ 263.18 678.24 38.80 263.18 
Other crops(11)/  834.98 11,501.40 7.26 834.98 
All other(not in AMS calculation) 0.00 116,791.96 0.00 * 
Total for all commodities 20,010.94 274,993.80 7.28 19,316.24 
Non-product-specific AMS (from Supporting Ta ble DS:9 below) 1,211.17 274,993.80 0.44 * 
TOTAL:  Current total AMS 19,316.24 
 
                                                                                                                                                                                                                                                              
8 "Fruits" include bananas, pineapples, citrus-ponkans, wentan pom eloes, citrus-tou pomeloes, pai pomeloes, satsuma oranges, cit rus-valencias, citrus-tankans, 
liuchengs, lemons, grape fruits, other citrus fruits, logans, ma ngoes, betel nuts, guavas, plums, peaches, persimmons, papayas,  wax apples, grapes, loquats, japanese apricots, 
lichees, olives, carambolas, pears, apples, jujubes, sugar apples, passion fruits and other fruits. 
9 "Ornamental plants" includ e chrysanthemum, gladiolus, tuberose, dahlia, rose , other cut fowers, bulbs, herbaceous flower seeds , nurseries and potted flowers. 
10 "Value of production of forage crops" is calculated on the basis of the planted acreage of forage crops times the yield per ha . of hay (15,000kg) times the estimated 
average unit price (NT$4.5/kg).  The average unit price of hay is calculated on the basis of surv eyed production costs by the A nimal Industry Department of COA.  A 
breakdown of the production costs include NT$0.4/k of fertilizer, NT$1.0/kg of lavour expenses, NT $1.6/kg of drying and process ing, NT$0.5/kg of transportation, 
NT$0.5/kg of storage and marketing, and NT$0.5/kg of land rent. 
11 "Value of production of other crops" is calculated by deducting the sum value of the crops listed in Supporting Table DS:4 (inc luding rice, soybean, feed corn, 
sorghum, wheat, peanuts, sugar, vegetables (including food corn), tobacco leaves, wine grapes, fruit (excluding wine grapes),  ornamental plants, forage crops) from the total 
value of crops (including forage crops).  "Other crops" include millet, common beans, adzuki beans, mung beans, sweet potatoes,  cassava, potatoes, tea, sugar-cane (fresh), 
sesame, rapeseeds, cotton, tachia rush, tr iangle rush, perfume plants, sisal, sunflowers, mildew, sericulture and other miscell aneous crops. 
  
 WT/ACC/SPEC/TPKM/10 
Page 8 
Supporting Table DS:  5 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 
 
REPORTING PERIOD:  Calendar Year 1990-92 and Fiscal Year 1990/91 – 1992/93 
Product-Specific Aggregate Measurements of Support:  Market Price Support 
 
 
Description of basic 
products Calendar/ 
marketing 
year beginning  
Measure 
type(s)  
Applied 
administered 
price  
External 
reference 
price   
Eligible 
production 
associated  
Associated 
fees/levies  
Total market 
price support 
Data sources(12)/ 
   NT$/KG NT$/KG M.T. million NT$ million NT$  
1 2 3 4 5 6 7 8 9 
       ((4-5)*6)-7  
Rice (paddy)  Rice purchases      
Jan. – June 1993  (1
st crop)         
Japonica Rice  a *(13)/ 19.00 8.92 278,830.0 2,806.07 ***(14)/ 
  b **(15)/ 16.50 8.92 84,128.0 637.69 *** 
Indica Rice  a * 18.00 7.10 1,264.0 13.78 *** 
  b ** 15.50 7.10 296.0 2.49 *** 
Indica Rice (long)  a * 18.00 7.10 16,151.0 176.05 *** 
  b ** 15.50 7.10 1,329.0 11.16 *** 
                                                      
12 Refer to Attachment 2 for details  on the measures and calculation. 
13 Price support level for rice is calculated on  the baasis of governm ent planned purchase. 
14 "Applied administered price of rice," is sourced from "Taiwan Food Statistics Book," published by Taiwan Food Bureau (TFB)."Ex ternal reference price" is based 
on CIF price of rice imported by Hong Kong in 1990-2; which serves as the arithmetic       averag e of the price  in year 1990-2 . Taiwan did not import rice, and thus did not 
have data on rice imports. Hong Kong is the closest territory to  Taiwan and shares similar rice consumption pattern with Taiwan ; therefore, data on rice imports in Hong 
Kong are used as external reference for ri ce.   "Imported value and volume of rice in Hong Kong is sourced from "Hong Kong Trad e Statistics."   "Exchange rate of NT 
dollars to HK dollars"  is sourced from "Hong Kong Monthly Digest of Statistics".      "Conversion rates of paddy to milled ric e" is sourced from Taiwan Food Bureau. 
15 Price support level for rice is calculated on the basis of government supplementary purchase.  
  WT/ACC/SPEC/TPKM/10
 Page 9 
Description of basic 
products Calendar/ 
marketing 
year beginning  
Measure 
type(s)  
Applied 
administered 
price  
External 
reference 
price   
Eligible 
production 
associated  
Associated 
fees/levies  
Total market 
price support 
Data sources(12)/ 
   NT$/KG NT$/KG M.T. million NT$ million NT$  
1 2 3 4 5 6 7 8 9 
       ((4-5)*6)-7  
Total – 1st crop  21.85 5.75 18,812.0 302.87 *** 
Jul. – Dec. 1993 (2
nd crop)       
Japonica Rice  a * 21.00 8.92 147,067.0 1,776.57 *** 
  b ** 18.50 8.92 16,238.0 147.44 *** 
Indica Rice  a * 20.00 7.10 524.0 6.76 *** 
  b ** 17.00 7.10 104.0 1.03 *** 
Indica Rice (long)  a * 20.00 7.10 4,898.0 63.18 *** 
  b ** 17.00 7.10 745.0 7.38 *** 
Total - 2nd crop  24.15 5.75 17,724.0 326.12 *** 
 
1993  
(1st and 2nd crop)      
Japonica Rice  a *   425,447.0 4,582.64  
  b **   100,366.0 785.13  
Indica Rice  a *   1,788.0 20.54  
  b **   400.0 3.52  
Indica Rice (long)  a *   21,049.0 239.23  
  b **   2,074.0 18.54  
Glutinous Rice    36,536.0 628.99   
 WT/ACC/SPEC/TPKM/10 
Page 10 
 
Description of basic 
products Calendar/ 
marketing 
year beginning  
Measure 
type(s)  
Applied 
administered 
price  
External 
reference 
price   
Eligible 
production 
associated  
Associated 
fees/levies  
Total market 
price support 
Data sources(12)/ 
   NT$/KG NT$/KG M.T. million NT$ million NT$  
1 2 3 4 5 6 7 8 9 
       ((4-5)*6)-7  
Total-1993     6,278.69  
Tobacco leaves July 1993 Tobacco leaves 
purchase 174.13 74.66 18,974.0 1,887.34(16) 
Grapes (wine) July 1993 Contract guaranteed 
purchase 29.45 7.53 74,134.0 1,625.02(17)/  
Wheat July 1993 Contract guaranteed 
purchase 19.50 4.68 4,938.0 73.18(18)/  
       
       
                            
                                                     
 
16 "Applied administered price of tobacco leaves" is based on the weighted average of the prices for the purchase of different gr ades of locally produced tobacco 
leaves.  Sourced from "Taiwan Tobacco & Wine  Statistical Yearbook" published by Taiwan Tobacco & Wine Monopoly Bureau (TTWMB).  "External reference price  of 
tobacco leaves" is based on CIF price of to bacco leaves imported from Thailand in 1990 -92, which shares the same quality of tho se grown in Taiwan.  Data sourced from 
TTWMB.  "Eligible production of tobacco l eaves" is sourced from "Taiwan Tobacco & Wi ne Statistical Yearbook" published by TTWMB . 
17 "Applied administered price of wine grapes" is based on the weighted average of the prices for the purchase of different grade s of locally produced grapes.  
Sourced from "Taiwan Tobacco & Wine Statistical Yearbook" published by TTWMB.  "External reference price of wine grapes" is det ermined by using the 1990-92 price of 
wine grapes from the State of California ti mes a coefficient of 0.75 (coefficient = 0.75  = weighted average degrees brix of Tai wan wine grapes divided by US wine grapes; 
this is used to reflect the downwards quality adjustment) plus freight and insurance (at 10% of the price of California wine gr apes).  "Eligible production of wine grapes" 
sourced from "Taiwan Tobacco & Wine Statistical Yearbook" published by TTWMB. 
18 "Applied administered price of wheat" is ba sed on TTWMB contracts signed with farmers for purchase at guaranteed price.  "Exte rnal reference price of wheat" is 
sourced from "Taiwan Tobacco & Wine Statistical Yearbook" published by TTWMB.  
  WT/ACC/SPEC/TPKM/10
 Page 11 
Description of basic 
products Calendar/ 
marketing 
year beginning  
Measure 
type(s)  
Applied 
administered 
price  
External 
reference 
price   
Eligible 
production 
associated  
Associated 
fees/levies  
Total market 
price support 
Data sources(12)/ 
   NT$/KG NT$/KG M.T. million NT$ million NT$  
1 2 3 4 5 6 7 8 9 
       ((4-5)*6)-7  
July 1993 Contract guaranteed 
purchase(19)/ 24.88 8.23 140,141.0 2,333.07(20)/  
July 1993 Contract guaranteed 
purchase(21)/ 25.00 8.23 3,303.0 55.39  Sugar 
 Total    2,388.46  
All Commodities (before de 
minimis)     12,252.59  
                                                      
19 Price support level for sugar is calculated on the basis of export sales. 
20 "Applied administered price of sugar" and "eligible production of sugar" are sourced from Taiwan Sugar Corporation. 
21 Price support level for sugar is calculated on the basis of export sales.  
 WT/ACC/SPEC/TPKM/10 
Page 12 
Supporting Table DS:  6 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 
 
REPORTING PERIOD:  Calendar Y ear 1993 and Fiscal Year 1993/94 
Product-Specific Aggregate Measurements of Support:  Non-Exempt Direct Payments 
 
 
Description of 
basic products Calendar/ 
marketing 
year 
beginning  
Measure 
type(s)  
Applied 
administered 
price  
External 
reference 
price   
Eligible 
production 
associated  
Total price-
related 
payments Other non-
exempt direct 
payments  
Associated 
fees/levies  
Total direct 
payments  
Data sources 
1 2 3 4 5 6 7 8 9 10 11 
      ((4-5)*6   (7+8-9)  
     
Soybean Jan. 93 Guaranteed 
purchase 25.00 7.64 12,352.00 214.43  *(22)/ 
Soybean Jan. 93 Diversion 
payments ** (
23)/     36.85 TFB 
Soybean Jan. 93 Bonus 
Payments *** (
24)/    0.80 Provincial 
Department o f 
Agriculture and 
Forestry (PDAF) 
                                                      
22 "Applied administered price of soybean, corn(feed), sorghum" is sourced from the "Taiwan Food Statistics Book" published by TF B.  "External reference price" is 
based on the wholesale price for imported soybean, corn(feed), sorghum in 1990-93, data sourced from "Taiwan Grains & Feeds Dev elopment Foundation."  "Eligible 
production of soybean, corn(feed), sorghum" is sourced from "Taiwan Food Statistics Book" published by TFB.  Refer to Attachmen t 2 for details on the measures and 
calculation. 
23 Under the Programme of Rice Production and Ricefields Division, for rice farmers converting rice production to any other non-r ice crops, there is a diversion 
payment of NT$16,500 per ha. made for the first crop of 1993 and NT$18,000 per ha. made since the second crop of 1993 for the p roduction of soybean, corn, sorghum, 
sugarcane, tobacco, vegetables, ornamental plants, and there is a diversion payment of  NT$24,750 per ha. ma de for the first cro p of 1993 and NT$27,000 per ha. made since 
the second crop of 1993 for the production of fruits and other crops.  
  WT/ACC/SPEC/TPKM/10
 Page 13 
Description of basic products Calendar/ 
marketing 
year 
beginning  
Measure 
type(s)  
Applied 
administered 
price  
External 
reference 
price   
Eligible 
production 
associated  
Total price-
related 
payments Other non-
exempt direct 
payments  
Associated 
fees/levies  
Total direct 
payments  
Data sources 
1 2 3 4 5 6 7 8 9 10 11 
      ((4-5)*6   (7+8-9)  
Soybean  Subtotal 
other payments  37.65    
Soybean Jan. 93 Subtotal all 
direct payments    252.08  
Corn Jan. 93 Guaranteed 
purchase 15.00 3.94 256,071 2,832.15    * 
Corn Jan. 93 Diversion 
payments**  186.38   TFB 
  Bonus 
Payments 
***   10.06   PDAF 
  Subtotal 
other 
payments   196.44    
Corn Jan. 93 Subtotal all 
direct payments     3,028.59  
 
                                                                                                                                                                                                                                                              
24 In addition to the diversion payment, for each of the hectare in adjoining farms with total ar ea of over 30 hectares, there is  a bonus payment of NT$4,000 per ha. 
for the conversion of rice production to any other non-crops mentioned in the preceding items.  
 WT/ACC/SPEC/TPKM/10 
Page 14 
Annex to Supporting Table DS:  6 for Vegetables 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 
 
REPORTING PERIOD:  Calendar Year 1990-92 
Product-Specific Aggregate Measurements of Support:  Non-Exempt Direct Payments 
 
Description of products Calendar/marketing 
year beginning Measures type(s) Non-exempt direct 
payments Value of production  Support as a % of value of 
production 
   NT$1,000 NT$1,000 % 
1 2 3 4 5 6 
Cauliflower Jan. 90 Deficiency payment 0 822,672.00  0.00  
 Jan. 91 Deficiency payment 0 684,079.00  0.00  
 Jan. 92 Deficiency payment 0 776,285.00  0.00  
 1990-92 avg. Deficiency payment -    761,012.00 0.00  
     
Cucumbers Jan. 90 Deficiency payment 1,400.00  454,186.00  0.31  
Jan. 91 Deficiency payment 4,317.00  464,284.00  0.93  
Jan. 92 Deficiency payment 1,777.00  499,390.00  0.36  
1990-92 avg. Deficiency payment 2,498.00  472,620.00 0.53  
   
Bitter gourds  Jan. 90 Deficiency payment 539.00  290,197.00  0.19  
Jan. 91 Deficiency payment 3,142.00  288,380.00  1.09  
Jan. 92 Deficiency payment 752.00  264,817.00  0.28  
1990-92 avg. Deficiency payment 1,477.67  281,131.33 0.53  
   
Tomatoes Jan. 90 Deficiency payment 0 1,031,680.00  0.00  
Jan. 91 Deficiency payment 1712 906,058.00  0.19  
Jan. 92 Deficiency payment 18 755,310.00  0.00   
  WT/ACC/SPEC/TPKM/10
 Page 15Description of products Calendar/marketing 
year beginning Measures type(s) Non-exempt direct 
payments Value of production  Support as a % of value of 
production 
   NT$1,000 NT$1,000 % 
1 2 3 4 5 6 
1990-92 avg. Deficiency payment 576.67  897,682.67 0.06  
     
Eggplants Jan. 90 Deficiency payment 77 356,376.00  0.02  
 Jan. 91 Deficiency payment 938 261,555.00  0.36  
 Jan. 92 Deficiency payment 1274 268,917.00  0.47  
 1990-92 avg. Deficiency payment 763.00  295,616.00 0.26  
     
Peppers Jan. 90 Deficiency payment -  384,360.00  0.00  
Jan. 91 Deficiency payment 967.00  443,808.00  0.22  
Jan. 92 Deficiency payment 2,433.00  503,740.00  0.48  
1990-92 avg. Deficiency payment 1,133.33  443,969.33  0.26  
   
Kidney beans Jan. 90 Deficiency payment 234.00  412,740.00  0.06  
Jan. 91 Deficiency payment 244.00  438,704.00  0.06  
Jan. 92 Deficiency payment -  418,506.00  0.00  
1990-92 avg. Deficiency payment 159.33  423,316.67 0.04  
   
Other fruits & veg. Jan. 90 Deficiency payment 2008 2,371,106.00  0.08  
Jan. 91 Deficiency payment 10138 2,589,168.00  0.39  
Jan. 92 Deficiency payment 9487 2,504,465.00  0.38  
1990-92 avg. Deficiency payment 7,211.00  2,488,246.33 0.29  
Sweet corn Jan. 90 Deficiency payment 136 1,552,474.00  0.01  
 Jan. 91 Deficiency payment 1634 1,551,529.00  0.11   
 WT/ACC/SPEC/TPKM/10 
Page 16 
Description of products Calendar/marketing 
year beginning Measures type(s) Non-exempt direct 
payments Value of production  Support as a % of value of 
production 
   NT$1,000 NT$1,000 % 
1 2 3 4 5 6 
 Jan. 92 Deficiency payment 1981 1,507,394.00  0.13  
 1990-92 avg. Deficiency payment 1,250.33  1,537,132.33 0.08  
     
Cabbage Jan. 90 Deficiency payment 1,766.00  1,173,600.00  0.15  
Jan. 91 Deficiency payment 1,698.00  1,153,582.00  0.15  
Jan. 92 Deficiency payment 2,894.00  1,123,972.00  0.26  
1990-92 avg. Deficiency payment 2,119.33  1,150,384.67 0.18  
   
Celery cabbage Jan. 90 Deficiency payment 3,828.00  651,762.00  0.59  
Jan. 91 Deficiency payment 2,138.00  664,742.00  0.32  
Jan. 92 Deficiency payment 2,169.00  621,108.00  0.35  
1990-92 avg. Deficiency payment 2,711.67  645,870.67 0.42  
   
Chinese cabbage Jan. 90 Deficiency payment 3913 963,977.00  0.41  
Jan. 91 Deficiency payment 8154 920,272.00  0.89  
Jan. 92 Deficiency payment 2391 829,832.00  0.29  
1990-92 avg. Deficiency payment 4,819.33  904,693.67 0.53  
Convolvulus Jan. 90 Deficiency payment 2698 311,220.00  0.87  
 Jan. 91 Deficiency payment 2773 317,212.00  0.87  
 Jan. 92 Deficiency payment 3234 299,466.00  1.08  
 1990-92 avg. Deficiency payment 2,901.67  309,299.33 0.94  
     
Celery Jan. 90 Deficiency payment -  296,015.00  0.00   
  WT/ACC/SPEC/TPKM/10
 Page 17Description of products Calendar/marketing 
year beginning Measures type(s) Non-exempt direct 
payments Value of production  Support as a % of value of 
production 
   NT$1,000 NT$1,000 % 
1 2 3 4 5 6 
Jan. 91 Deficiency payment -  284,928.00  0.00  
Jan. 92 Deficiency payment -  338,004.00  0.00  
1990-92 avg. Deficiency payment -    306,315.67 0.00  
   
Other leaf vegetables Jan. 90 Deficiency payment 1,006.00  1,643,768.00  0.06  
Jan. 91 Deficiency payment 2,395.00  1,667,307.00  0.14  
Jan. 92 Deficiency payment 2,677.00  1,997,983.00  0.13  
1990-92 avg. Deficiency payment 2,026.00  1,769,686.00  0.11  
   
Chinese radish Jan. 90 Deficiency payment 2193 963,030.00  0.23  
Jan. 91 Deficiency payment 6277 649,654.00  0.97  
Jan. 92 Deficiency payment 3230 1,294,567.00  0.25  
1990-92 avg. Deficiency payment 3,900.00  969,083.67 0.40  
Scallion Jan. 90 Deficiency payment 202 739,799.00  0.03  
 Jan. 91 Deficiency payment 99 786,160.00  0.01  
 Jan. 92 Deficiency payment 2391 926,541.00  0.26  
 1990-92 avg. Deficiency payment 897.33  817,500.00 0.11  
     
Bamboo shoot Jan. 90 Deficiency payment 711.00  2,565,362.00  0.03  
Jan. 91 Deficiency payment 66.00  2,871,998.00  0.00  
Jan. 92 Deficiency payment 1,362.00  2,816,520.00  0.05  
1990-92 avg. Deficiency payment 713.00  2,751,293.33 0.03  
    
 WT/ACC/SPEC/TPKM/10 
Page 18 
Description of products Calendar/marketing 
year beginning Measures type(s) Non-exempt direct 
payments Value of production  Support as a % of value of 
production 
   NT$1,000 NT$1,000 % 
1 2 3 4 5 6 
Water bamboo Jan. 90 Deficiency payment 63.00  1,043,073.00  0.01  
Jan. 91 Deficiency payment 887.00  954,914.00  0.09  
Jan. 92 Deficiency payment 1,795.00  1,187,521.00  0.15  
1990-92 avg. Deficiency payment 915.00  1,061,836.00 0.09  
   
Asparagus Jan. 90 Deficiency payment 0 510,834.00  0.00  
Jan. 91 Deficiency payment 74 385,144.00  0.02  
Jan. 92 Deficiency payment 0 319,550.00  0.00  
1990-92 avg. Deficiency payment 24.67  405,176.00 0.01  
Total Jan. 90 Deficiency payment 20,774.00    
 Jan. 91 Deficiency payment 47,653.00    
 Jan. 92 Deficiency payment 39,865.00    
 1990-92 avg. Deficiency payment 36,097.33    
  
  WT/ACC/SPEC/TPKM/10
 Page 19Supporting Table DS:  7 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 
 
REPORTING PERIOD:  Calendar Year 1990-92 and Fiscal Year 1990/91-1992/93 
Product-Specific Aggregate Measurements of Support:  Othe r Product-Specific Support and Total Product-Specific AMS 
 
 
Description of 
basic product  
Calendar/ 
marketing year 
beginning  
 
Measure type(s)  
Other 
product-
specific 
budgetary 
outlays/ 
support  
Associated 
fees/levies  
Total other 
product-
specific 
support  
Market price 
support 
(Supporting 
Table DS:5)  
Non-exempt 
direct payments 
(Supporting 
Table DS:6)  
 
Total AMS  
 
Data sources 
   million NT$ million NT$ million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 8 9 10 
     (4-5)   (6+7+8)  
Rice Jan. 90  7,070.17   7,070.17   
 Jan. 91  5,703.17   5,703.17   
 Jan. 92  5,405.44   5,405.44   
 1990-92 avg.  6,059.59   6,059.59   
       
Soybean Jan. 90  146.64  19.22  165.86   
 Jan. 91  180.01  19.77  199.78   
 Jan. 92  224.36  23.71  248.07   
 1990-92 avg.  183.67  20.90  204.57   
        
Corn Jan. 90  2,986.48  250.29  3,236.77   
 Jan. 91  2,690.32  215.70  2,906.02   
 Jan. 92  2,808.65  218.38  3,027.03    
 WT/ACC/SPEC/TPKM/10 
Page 20 
 
Description of 
basic product  
Calendar/ 
marketing year 
beginning  
 
Measure type(s)  
Other 
product-
specific 
budgetary 
outlays/ 
support  
Associated 
fees/levies  
Total other 
product-
specific 
support  
Market price 
support 
(Supporting 
Table DS:5)  
Non-exempt 
direct payments 
(Supporting 
Table DS:6)  
 
Total AMS  
 
Data sources 
   million NT$ million NT$ million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 8 9 10 
     (4-5)   (6+7+8)  
 1990-92 avg.  2,828.48  228.12  3,056.61   
       
Sorghum Jan. 90  1,174.57  129.90  1,304.47   
 Jan. 91  1,141.99  120.61  1,262.60   
 Jan. 92  1,085.68  110.57  1,196.25   
 1990-92 avg.  1,134.08  120.36  1,254.44   
Vegetables Jan. 90   333.90  333.90   
 Jan. 91   361.56  361.56   
 Jan. 92   348.40  348.40   
 1990-92 avg.   347.95  347.95   
       
Fruit Jan. 90   163.61  163.61   
 Jan. 91   174.38  174.38   
 Jan. 92   159.43  159.43   
 1990-92 avg.   165.81  165.81   
        
Ornamental Jan. 90   53.22  53.22   
plants Jan. 91   54.16  54.16   
 Jan. 92   57.43  57.43    
  WT/ACC/SPEC/TPKM/10
 Page 21 
Description of 
basic product  
Calendar/ 
marketing year 
beginning  
 
Measure type(s)  
Other 
product-
specific 
budgetary 
outlays/ 
support  
Associated 
fees/levies  
Total other 
product-
specific 
support  
Market price 
support 
(Supporting 
Table DS:5)  
Non-exempt 
direct payments 
(Supporting 
Table DS:6)  
 
Total AMS  
 
Data sources 
   million NT$ million NT$ million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 8 9 10 
     (4-5)   (6+7+8)  
 1990-92 avg.  54.94  54.94   
      
Forage Jan. 90  168.90  168.90   
 Jan. 91  193.93  193.93   
 Jan. 92  238.05  238.05   
 1990-92 avg.  200.29  200.29   
      
Peanuts Jan. 90  392.46  392.46   
 Jan. 91  334.08  334.08   
 Jan. 92  430.53  430.53   
 1990-92 avg.  385.69  385.69   
       
Sugar July 90 Freight subsidy 263.06  263.06    TSC 
 July 91 Freight subsidy 534.81  534.81    TSC 
 July 92 Freight subsidy 465.52  465.52    TSC 
 1990-92 avg. Freight subsidy 421.13  421.13     
Sugar July 90 Other subsidies(1)/ 45.45  45.45    TSC 
 July 91 Other subsidies(1)/ 75.56  75.56    TSC  
 WT/ACC/SPEC/TPKM/10 
Page 22 
 
Description of 
basic product  
Calendar/ 
marketing year 
beginning  
 
Measure type(s)  
Other 
product-
specific 
budgetary 
outlays/ 
support  
Associated 
fees/levies  
Total other 
product-
specific 
support  
Market price 
support 
(Supporting 
Table DS:5)  
Non-exempt 
direct payments 
(Supporting 
Table DS:6)  
 
Total AMS  
 
Data sources 
   million NT$ million NT$ million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 8 9 10 
     (4-5)   (6+7+8)  
 July 92 Other subsidies(1)/ 81.09  81.09     TSC 
 1990-92 avg. Other subsidies(1)/ 67.37  67.37      
         
Sugar July 90 Total AMS   308.51  2,460.53  328.53  3,097.57   
 July 91 Total AMS   610.37  1,943.62  381.10  2,935.09   
 July 92 Total AMS   546.61  2,458.11  357.71  3,362.43   
 1990-92 avg. Total AMS   488.50  2,287.42  355.78  3,131.70   
Tobacco July 90 Interest subsidy 6.95  6.95     TTWMB 
leaves July 91 Interest subsidy 7.05  7.05     TTWMB 
 July 92 Interest subsidy 6.64  6.64     TTWMB 
 1990-92 avg. Interest subsidy 6.88  6.88      
         
Tobacco July 90 Fertilizer subs idy 104.44  104.44     TTWMB 
leaves July 91 Fertilizer subsidy 112.40  112.40     TTWMB 
 July 92 Fertilizer subsidy 113.97  113.97     TTWMB 
 1990-92 avg. Fertilizer subsidy 110.27  110.27      
Tobacco July 90 Total AMS   111. 39  1,289.24   1,400.63   
leaves July 91 Total AMS   119.45  1,634.90   1,754.35    
  WT/ACC/SPEC/TPKM/10
 Page 23 
Description of 
basic product  
Calendar/ 
marketing year 
beginning  
 
Measure type(s)  
Other 
product-
specific 
budgetary 
outlays/ 
support  
Associated 
fees/levies  
Total other 
product-
specific 
support  
Market price 
support 
(Supporting 
Table DS:5)  
Non-exempt 
direct payments 
(Supporting 
Table DS:6)  
 
Total AMS  
 
Data sources 
   million NT$ million NT$ million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 8 9 10 
     (4-5)   (6+7+8)  
 July 92 Total AMS   120.61  1,390.87   1,511.48   
 1990-92 avg. Total AMS   117.15  1,438.33   1,555.48   
         
Wheat  July 90    43.64   43.64   
 July 91    54.30   54.30   
 July 92    56.29   56.29   
 1990-92 avg.    51.41   51.41   
         
Wine grapes July 90 Freight subsidy 11.47  11.47     TTWMB 
 July 91 Freight subsidy 17.03  17.03     TTWMB 
 July 92 Freight subsidy 25.95  25.95     TTWMB 
 1990-92 avg. Freight subsidy 18.15  18.15      
         
Wine grapes July 90 Total AMS   11.47  717.7   729.2   
 July 91 Total AMS   17.03  1,007.5   1,024.5   
 July 92 Total AMS   25.95  1,205.8   1,231.8   
 1990-92 avg. Total AMS   18.15  977.0   995.2   
         
Other Crops Jan. 90     911.33  911.33    
 WT/ACC/SPEC/TPKM/10 
Page 24 
 
Description of 
basic product  
Calendar/ 
marketing year 
beginning  
 
Measure type(s)  
Other 
product-
specific 
budgetary 
outlays/ 
support  
Associated 
fees/levies  
Total other 
product-
specific 
support  
Market price 
support 
(Supporting 
Table DS:5)  
Non-exempt 
direct payments 
(Supporting 
Table DS:6)  
 
Total AMS  
 
Data sources 
   million NT$ million NT$ million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 8 9 10 
     (4-5)   (6+7+8)  
 Jan. 91     755.85  755.85   
 Jan. 92   840.56  840.56   
 1990-92 avg.   835.91  835.91   
       
All commodities Jan. 90 431.37  15,888.96  2,751.36  19,071.70   
(before de  Jan. 91 746.85  14,355.78  2,611.14  17,713.78   
minimis) Jan. 92 693.17  14,635.23  2,784.77  18,113.17   
 1990-92 avg. 623.80  14,959.99  2,715.76  18,299.55   
 
Footnotes:  
(1) Other subsidies for sugarcan e include interest subs idy for loans for the purchase of i nputs, insurance premium for sugarcan e farm, fees for 
pest and disease control, inspection fees for sugar bricks and others.  
  WT/ACC/SPEC/TPKM/10
 Page 25Supporting Table DS:  9 
 
DOMESTIC SUPPORT:  The Separate Customs Terr itory of Taiwan, Penghu, Kinmen and Matsu 
 
REPORTING PERIOD:  Calendar Year 1990-92 and Fiscal Year 1990/91-1992/93 
Non-Product-Specific AMS 
 
 
 
Measure type(s)  
Calendar/ 
marketing year 
beginning  
Non-product-
specific 
budgetary 
outlays  
Other non-
product-
specific 
support  
 
Associated  
fees/levies  
Total non-
product-specific 
support  
 
Data sources and comments 
 million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 
     (3+4-5)  
       
Jul-90 325.00    325.00 
Jul-91 30.00    30.00 Agricultural 
machinery price subsidy Jul-92 35.00    35.00 1. Objective: to facilitate adju stment in agricultural production 
and distribution so as to expedite modernization of the agricultural sector.  
1990-92 avg. 130.00    130.00 2. For: 
  (a) farmers actually engaged in production, 
  (b) machinery should pass the functional test by Agricultural 
Testing Bureau of Taiwan Province, 
  (c)maximum period is five years, 
  (d) assistance to each farm family is limited to one machine for 
each type of machine. 
  3. Subsidy for each machine does not exceed 50% of the 
machine price.  
  4. Data source: Food & Agriculture Department, COA  
     
 WT/ACC/SPEC/TPKM/10 
Page 26 
 
 
Measure type(s)  
Calendar/ 
marketing year 
beginning  
Non-product-
specific 
budgetary 
outlays  
Other non-
product-
specific 
support  
 
Associated  
fees/levies  
Total non-
product-specific 
support  
 
Data sources and comments 
 million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 
     (3+4-5)  
Jan-90  114.52   114.52 
Jan-91  174.55   174.55 Agricultural ammonium price difference subsidy Jan-92  138.17   138.17 1. Ammonium for agricultural use is provided at preferential 
prices, which are lower than the prices of ammonium for industrial use. 
1990-92 avg.  142.41   142.41 2. Refer to Attachment 5 for calculation of subsidy. 
     3. Data source: Taiwan Fertilizer Company, MOEA 
       
Jul-90 156.00    156.00 Home delivery of fertilizers Jul-91 196.00    196.00 
Jul-92 211.00    211.00 
1990-92 avg. 187.67    187.67 1. Subsidized items include the cost for transporting the 
fertilizers and the administrative cost incurred by the Town Farmers' Associations in the handling of Door to Door 
Fertilizer Delivery System. 
      2. Data source: "Taiwan Food Statistics Book," TFB. 
       
Jul-90 128.00    128.00 
Jul-91 126.00    126.00 
Jul-92 134.00    134.00 
1990-92 avg. 129.33    129.33 1. Under the Statute for Agricultural Development, minimum 
charges for electricity used directly in agricultural production may be waived or reduced when  the electricity is not used. Waiver or reduction 
of fees for electricity used for agricultural production   The scope of exemption covers: 
  (1) electricity used for agricultural irrigation facilities, 
  (2) electricity used for agricultural planting and processing of 
products after harvest,  
  WT/ACC/SPEC/TPKM/10
 Page 27 
 
Measure type(s)  
Calendar/ 
marketing year 
beginning  
Non-product-
specific 
budgetary 
outlays  
Other non-
product-
specific 
support  
 
Associated  
fees/levies  
Total non-
product-specific 
support  
 
Data sources and comments 
 million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 
     (3+4-5)  
  (3) electricity used for refrigeration and storage of products, 
and 
  (4) electricity used in livestock farming. 
  2. Data source: Taiwan Power Company, MOEA 
    
Interest subsidy(1)/ Jul-90 293.33    293.33 1. Special loans granted to farmers for: 
 Jul-91 702.23    702.23  (1) the purchase of farm land, 
Jul-92 546.59    546.59  (2) the purch ase of new agricultural machinery, 
1990-92 avg. 514.05    514.05  (3) assisting joint,  entrusted and cooperative farm operation, 
      (4) assisting establishment of business by young farmers, 
      (5) assisting the productio n of aquaculture by fishermen. 
     2. Data source: Farmers'  Service Dept., COA & Farmers' Bank 
     3. Comments: see loan types 3 to 6 in Attachment 1 for more 
details. 
Jul-90  60.94   60.94 
Jul-91  55.47   55.47 1. The following types of salt used in agriculture is provided at 
preferential prices: Agricultural salt price difference 
subsidy Jul-92  67.32   67.32 (1) washed salt, 
1990-92 avg.  61.24   61.24 (2) solar salt, 
     (3) high quality salt. 
     2.Please refer to Attachment 6 for calculation of subsidy.  
 WT/ACC/SPEC/TPKM/10 
Page 28 
 
 
Measure type(s)  
Calendar/ 
marketing year 
beginning  
Non-product-
specific 
budgetary 
outlays  
Other non-
product-
specific 
support  
 
Associated  
fees/levies  
Total non-
product-specific 
support  
 
Data sources and comments 
 million NT$ million NT$ million NT$ million NT$  
1 2 3 4 5 6 7 
     (3+4-5)  
  3. Data source: Taiwan Salt Company, Ministry of Economic 
Affairs (MOEA) 
   
 1077.79  
 1284.25  Total non-product 
specific support 
 1132.08  
1990-92 avg. 1164.70  
 
  
  WT/ACC/SPEC/TPKM/10
 Page 29ATTACHMENT 1 
 
Loan Type 1 Loan for relief from natural disasters 
Qualified Borrower Members of Farmers' Association or Fi shermen’s Association within the natural disaster areas. 
Loan Purpose Agricultural rehabilitation. 
Loan Amount Determined on the basis of actual need s, but not exceeding the ceiling of NT$ 3 million. 
Loan Interest Floating rate (current rate is 4.5%). 
Loan Maturity Determined on the basis of actual needs. 
Repayment Semi-annual payment of inte rest and repayment of principal. 
Lending Institution Farmers’ Associa tion, Farmers’ Bank, Land Bank, Taiwan Provincial Cooperative Bank 
  
Loan Type 2 Loan for the use of water and soil conservation 
Qualified Borrower 1.  Farmers actually enga ged in activities of water and soil conservation 
2.  Farmers who are authorized and entitled to use the slope land. 
3.  Farmers are required to provide a comprehensiv e conservation programme on the use of the fund. 
The programme is to be reviewed and approved by th e Provincial Soil and Water Conservation Bureau or the 
 designated local government authority. 
Loan Purpose Conservation of water and soil. 
Loan Amount Maximum of NT$ 4 million for each farmer (excluding infrastructure facilities). For infrastructure 
facilities, not to exceed the actual expenditure used. 
Loan Interest Floating rate (current rate is 4.5%). 
Loan Maturity Maximum is 10 years. 
Repayment 
 For infrastructure facilities loan, annual payment of interest  and repayment of principal; first payment of loan is 
to be made one year from the time of borrowing, and to be fully repaid in ten instalments. 
For capital investment, semi-annual payment of interest a nd repayment of principal; to be fully repaid in  
11 instalments; first repayment of loan is to be made 5 years from the time of the borrowing. 
Lending Institution Farmers’ Association, Land Bank 
  
Loan Type 3 Agriculture land loan 
Qualified Borrower Farmers 
Loan Purpose To purchase or to inherit farmland in order to increase operation scale of the family farms. 
Loan Amount Maximum of NT$ 6 million, determined on th e basis of publicly announced value of the farmland but 
not exceeding the actual transaction price or the cash compensation associated with inheritance.  
 WT/ACC/SPEC/TPKM/10 
Page 30 
Loan Interest Floating rate (current rate is 4.5%). 
Loan Maturity Maximum is 15 years. 
Repayment First year is the grace period, semi-annual repayment thereafter; interest payment semi-annually. 
Lending Institution Farmers’ Associ ation, Farmers’ Bank, Land Bank 
  
Loan Type 4 Agricultu ral Machinery Loans 
Qualified Borrower 1.  Individuals or private organizations  actually engaged in agriculture or aquaculture activities 
 2.  Farmers engaged in the leasing of agricultural machiner y, either as operators or non-operators of the machinery. 
Loan Purpose 1.  Purchase of approved brand new automate d agricultural machinery (inc luding ancillary equipment). 
 2.  Investment in the conversion or re-building of conventional equipment to automated equipment. 
Loan Amount Determined on the basis of actual need, but not  exceeding the ceiling set by the COA, when applicable. 
Loan Interest Floating rate (current rate is 5.5%). 
Loan Maturity 1.  Maximum is 7 years. 
 2.  Maximum is 4 years if leasing of machinery is the farmer’s main source of income. 
Repayment Semi-annual payment of inte rest and repayment of principal. 
Lending Institution Farmers' Associa tion, Farmers’ Bank, Land Bank, Taiwan Provincial Cooperative Bank 
  
Loan Type 5 Loans for assisting joint, entrusted and coopera tive farm operations. 
Qualified Borrower 1.  Family farms where planting ar eas entrusted by others to farm exceed 3 hectares. 
 2.  Family farms adopting joint farm  operations supervised by the governme nt or the Taiwan Sugar Corporation.  
 3.  Cooperative farms. 
Loan Purpose Funds required to expand the scale of operation of joint, entrus ted or cooperative farms. 
Loan Amount Total loan amount is not to exceed: 
 (a) NT$ 4 million, in the case where the entruste d planting area is less than 10 hectares, or 
NT$ 6 million in the case where the entrusted planting area is more than 10 hectares. 
 (b) NT$ 2 million for each of the jointly operated family farm and NT$ 9 million for each organization. 
 (c) NT$ 9 million for each cooperative farm. 
Loan Interest Floating rate (current rate is 5.5%). 
Loan Maturity 1.  Maximum is 3 years for working capital loan. 
 2.  Maximum is 10 years for capital expenditure loan. 
Repayment Semi-annual payment of inter est and repayment of principal; grace period can be extended to a maximum 
of three years.  
  WT/ACC/SPEC/TPKM/10
 Page 31Lending Institution Farmers’ As sociation, Farmers’ Bank 
  
Loan Type 6 Special loans for young farmers. 
Qualified Borrower Young farmers aged between 18 and 40 who have  graduated from agricultural or aquacultural 
professional schools, those who have received agricultu ral training or given awards of distinction by 
the government. 
Loan Purpose Capital required for agricultural production,  transportation costs for purposes of distribution, processing 
and other activities related to agricultural services. 
Loan Amount 1.  Maximum of NT$ 6 million per person. 
 2.  Maximum of NT$ 3 million for first-time borrowers and for the first year of borrowing. 
Loan Interest Floating rate (current rate is 5.5%). 
Loan Maturity 1.  Maximum is 3 years for working capital loan. 
 2.  Maximum is 10 years for capital expenditure loan. 
Repayment Semi-annual payment of inter est and repayment of principal. Grace period for capital expenditure loan 
can be extended to a maximum of 3 years. 
Lending Institution Farmers’ As sociation, Farmers' Bank 
  
Loan Type 7 Loans for the purchase of equipment us ed in the prevention of pollution by hog farms. 
Qualified Borrower Hog farms with size of less than 5,000 pigs which need to install or improve pollution prevention equipment.  
Loan Purpose The installation of three-stag e waste water disposal equipment or the reconstruction of hog farms without faciliti es for the 
disposal of waste water. 
Loan Amount Up to 90 % of the amount required by farmers, but not to exceed NT$ 1,000 per pig. 
Loan Interest Floating rate (current rate is 4.5%). 
Loan Maturity Maximum of 8 years. 
Repayment Semi-annual payment of interest; first repayment of loan s to be made 3.5 years from the time of borrowing, and to be fully 
repaid in ten instalments. 
Lending Institution Farmers’ Associa tion, Farmers’ Bank, Land Bank, Taiwan Provincial Cooperative Bank 
  
  
 WT/ACC/SPEC/TPKM/10 
Page 32 
ATTACHMENT 2 
 
 
Description of basic 
products  
Measure type(s)  
Sources and comments 
1 2 8 
Rice Guaranteed purchases 1. There are two ty pes of rice purchase, planned or supplemen tary purchase. The purchase is made twic e 
in a year divided into two crops. Th e purchase and quantity are as follows 
 (1) Planned Purchase 
  The purchased quantity: 1,600kg per ha. for the first crop; 1,200kg per ha. for the second 
crop. 
  The purchased price: NT$19/kg for Japonica rice; NT$ 18/kg for Indica rice. 
 
 (2) Supplementary Purchase 
  The purchased quantity: 1,200kg per ha. for the first crop; 800kg per ha. for the second 
crop. 
  The purchased price: NT$16.5/kg for Japonica rice; NT$ 15.5/kg for Indica rice. 
2. The market price support is calculated on the b asis of the difference between the guaranteed purchase 
price and the imported price for husk rice (import ri ce is determined by using Hong Kong's rice import 
price as reference; import data sourced from "Hong K ong Trade Statistics," exchange rate data sourced 
from "Hong Kong Monthly Digest of Statistics") times the purchased quantity. The price for imported husk rice is converted to the price for milled rice, using the conversion ratio between domestic husk rice 
and milled rice. (Refer to Attachment 3) 
   
Soybeans Guaranteed purchase 
diversion payment bonus payment 1. The purchase is divided into three crops per y ear at NT$ 25/kg; 2.5 M.T per ha.  Moreover, to 
encourage farmers to convert from rice to soybeans production, there is a diversion payment of NT$ 16,500 per ha.  In the case of group conversion, th ere is a bonus payment of NT$ 4,000 per ha made 
since the first crop of 1990. 
2. The market price support is calculated on the b asis of the difference between the guaranteed purchase 
price and imported price ("C.I.F. price" data sour ced from "Monthly Statistic of Imports," published by 
the Directorate General of Customs, Ministry of Finance) times the guaranteed purchase quantity.  
  WT/ACC/SPEC/TPKM/10
 Page 33Description of basic 
products  
Measure type(s)  
Sources and comments 
1 2 8 
   
Corn Guaranteed purchase 
diversion payment bonus 
payment 1. The purchase is divided into three crops in a year at NT$ 15/kg; 5 M.T. per ha.  Moreover, to 
encourage farmers to covert from rice to maize pr oduction, there is a diversion payment of NT$ 16,500 
per ha.  In the case of group conversi on, conversion, there is a bonus pa yment of NT$ 4,000 per ha made 
since the first crop of 1990. 
2. The market price support is calculated on the b asis of the difference between the guaranteed purchase 
price and imported price ("C.I.F. price" date sour ced from "Monthly Statistic of Imports," published by 
Directorate General of Customs, Ministry of  Finance) times the guaranteed purchase quantity. 
   
Sorghum Guaranteed purchase 
diversion payment bonus 
payment 1. The purchase is divided into two crops in a year at NT$ 14/kg; 5 M.T. per ha.  Moreover, to encourage 
farmers to covert from rice to sorghum production, th ere is a diversion payment of NT$ 16,500 per ha.  
In the case of group conversion, there is a bonus paym ent of NT$ 4,000 per ha made since the first crop 
of 1990. 
2. The market price support  is calculated on the b asis of the difference between the guaranteed purchase 
price and imported price ("C.I.F. price" data are sourced from "Monthly Statis tic of Imports," published 
by Directorate General of Customs Ministry of Finance) times the guaranteed purchase quantity. 
   
Vegetables Deficiency payment The Department of Agriculture and Forestry of the Taiwan Provincial Government has implemented a 
plan since 1976 to provide subsidy for summer vegetabl es in the form of contract guaranteed price.  A 
"Summer Vegetables Guaranteed Pr ice Fund" was established in 1979 to provide subsidy for price 
difference.  The implementation period is from June 1 to October 31 each year.  The guaranteed price is 
determined on the basis of 90% of the monthly wei ghted average price of Taipei Agricultural Products 
Marketing Corporation in the most recent 5 years, but in no event such guaranteed price would exceed 
the guaranteed price for the preceding year by more than NT$ 2. 
   
Wine grapes Contract guaranteed purchase 1. The TTWMB signs cont racts with farmers for the purchase of their products.  The farm ers' 
associations are responsible for the handling of the purchase. 
2. Method for the calculation of internal support for contract purchase of wine grapes:  
 WT/ACC/SPEC/TPKM/10 
Page 34 
Description of basic 
products  
Measure type(s)  
Sources and comments 
1 2 8 
(contract price - external reference price) x contract purchase quantity 
Contract price is based on the weighted average of the prices paid for the purchase of different grades of 
locally produced grapes. External reference price is determined by using prices of wine grapes in the 
State of California times 0.75 (quality adjustment)* plus freight and insurance (at 10% of the price of Californian wine grapes). 
*The coefficient of 0.75 is the quality adjustment coefficient calcu lated according to the difference 
between US grape sugar level standard of 21 and Taiw an's wine grape sugar leve l standard of 15 and is 
sourced from "Final Grape Crush Report 1992 Crop". 
Data source for price of Californian wine grapes: Wines & Vines, July 1992 
Data source for contract purchase quantity: TTWMB 
   
Tobacco leaves Contract guaranteed purchase 1. The TTWMB signs c ontracts with farmers for the purchase of their products at guar anteed price. 
2. Method for the calculation of internal support for contract purchase of tobacco leaves: 
(contract price - external reference price) x contract purchase quantity 
Contract price is based on the weighted average of the prices paid for the purchase of different grades of 
locally produced tobacco leaves. 
Data Source for contract price and external reference price: TTWMB 
Data source for contract purchase quantity: TTWMB 
   
Wheat Contract guaranteed purchase 1. The TTWMB signs contracts with farmers for the purchase of their products at guaranteed pr ice. 
2. Method for the calculation of internal support for contract purchase of wheat: 
(contract price - imported price) x contract purchase quantity 
Imported price is based on C.I.F. price data sourced  from "Monthly Statistic of Imports," published by 
Directorate General of Customs, Ministry of Finance. 
    
  WT/ACC/SPEC/TPKM/10
 Page 35Description of basic 
products  
Measure type(s)  
Sources and comments 
1 2 8 
Sugar Contract guaranteed purchase 1. Taiwan Sugar Corporation contracts with farmers according to the Rules Governing the Contr act 
Sugar Business of Taiwan Province on the purchase of  sugarcane and share the prices of sugar made 
thereof with farmers.  Sugar has two prices, one fo r export and the other for domestic sale.  Income of 
sugarcane farmers' are of the following two types: 
 (1) Domestic sales, if the price is higher than  the prepaid contract price, the whole of the 
domestic sale price goes to the farmers; if the domestic sale price is lower than the 
prepaid price, the farmers retain the prepaid price. 
 (2) Export sales, if the export sale price is higher than the export guaranteed price, the whole 
of the export price goes to the farmers; if  the export price is lower than the export 
guaranteed price, the farmers will get the export guaranteed price. 
2. Formula for the calculation of sugar internal support: 
 (1) Domestic sales: 
  (contract prepaid price - external price) x domestic sale volume 
 (2) Export sales: 
  (export guaranteed price - external price) x export volume 
 (3) External price: C&F. price of import 
  
 WT/ACC/SPEC/TPKM/10 
Page 36 
ATTACHMENT 3 
 
The Calculation of Rice Market Price Support 
 
Item Units 1990 1991 1992 1990-1992 avg. 
  
1. H.K. milled rice import value (1)/   
(a)  U.S. Thousand HK$ 17,598 14,843 9,355 13,932 
(b)  Thailand Thousand HK$ 715,144 819,560 898,510 811,071 
(c)  Thailand (Glutinous) Thousand HK$ 22,648 21,304 21,304 21,752 
    
2. H.K. milled rice import volume (1)/     
(a)  U.S. M.T. 4,721 4,344 2,090 3,718 
(b)  Thailand M.T. 233,766 258,711 277,824 256,767 
(c)  Thailand (Glutinous) M.T. 9,399 8,105 8,105 8,536 
    
3. Exchange rate (2)/ NT$/HK$ 3.48 3.31 3.29 3.36 
    
4. H.K. milled rice import value(1.*3.)     
(a)  U.S. Thousand HK$ 61,240 49,131 30,778 47,050 
(b)  Thailand Thousand HK$ 2,488,700 2,712,745 2,956,098 2,719,181 
(c)  Thailand (Glutinous) Thousand HK$ 78,814 70,517 70,091 73,141 
    
5. Milled rice import unit price(4./2.)     
(a)  U.S. NT$/M.T. 12,972 11,310 14,726 13,003 
(b)  Thailand NT$/M.T. 10,646 10,486 10,640 10,591 
(c)  Thailand (Glutinous) NT$/M.T. 8,385 8,700 8,648 8,578 
     
  WT/ACC/SPEC/TPKM/10
 Page 37Item Units 1990 1991 1992 1990-1992 avg. 
6. Conversion Rate (Paddy rice/Milled rice)     
(a)  Japonica Rice 0.69 0.69 0.69 0.69 
(b)  Indica Rice 0.67 0.67 0.67 0.67 
(c)  Glutinous Rice 0.67 0.67 0.67 0.67 
    
7. Paddy Rice Import Unit Price (5.*6.)     
(a)  U.S. NT$/kg 8.90  7.76 10.10 8.92  
(b)  Thailand NT$/kg 7.13 7.03 7.13 7.1 
(c)  Thailand (Glutinous) NT$/kg 5.62 5.83 5.79 5.75 
      
8. Paddy Rice Purchase Price (3)/     
(a)  Japonica      
(a-1)  Planned Purchase NT$/kg 19.00  19.00 19.00 19.00  
(a-2)  Supplementary Purchase Price NT$/kg 16.50  16.50 16.50 16.50  
    
(b)  Indica Rice     
(b-1)  Planned Purchase NT$/kg 18.00  18.00 18.00 18.00  
(b-2)  Supplementary Purchase Price NT$/kg 15.50  15.50 15.50 15.50  
    
(c)  Indica Rice (long)     
(c-1)  Planned Purchase NT$/kg 18.00  18.00 18.00 18.00  
(c-2)  Supplementary Purchase Price  NT$/kg 15.50  15.50 15.50 15.50  
    
(d)  Glutinous Rice NT$/kg 21.85 21.85 21.85 21.85 
    
9. Price difference     
(a)  Japonica     
(a-1)  Guarantee Price Support[8(a-1)-7(a)] NT$/kg 10.08 10.08 10.08 10.08 
(a-1)  Guarantee Price Support[8(a-2)-7(a)] NT$/kg 7.58 7.58 7.58 7.58 
     
(b)  Indica Rice      
 WT/ACC/SPEC/TPKM/10 
Page 38 
Item Units 1990 1991 1992 1990-1992 avg. 
(b-1)  Guarantee Price Support[8(b-1)-7(b)] NT$/kg 10.90 10.90 10.90 10.90 
(b-2)  Guarantee Price Support[8(b-2)-7(b)] NT$/kg 8.40 8.40 8.40 8.40 
    
(c)  Indica Rice (long)     
(c-1)  Guarantee Price Support[8(c-1)-7(b)] NT$/kg 10.90 10.90 10.90 10.90 
(c-2)  Guarantee Price Support[8(c-2)-7(b)] NT$/kg 8.40 8.40 8.40 8.40 
    
(d)  Glutinous Rice     
Glutinous Rice Price Support[8(d)-7(c)] NT$/kg 16.10 16.10 16.10 16.10 
      
10. Purchase Volume(3)/     
(a)  Japonica Rice     
(a-1)  Planned Purchase Volu me M.T. 423,461 367,284 335,862 375,536 
(a-2)  Supplementary Purchase Volume M.T. 216, 515 133,742 135,619 161,959 
(b)  Indica Rice     
(b-1)  Planned Purchase Volume M.T. 1,584 3,287 1,830 2,234 
(b-2)  Supplementary Purchase Volume M.T. 481 1,372 757 870 
(c)  Indica Rice (long)     
(c-1)  Planned Purchase Volume M.T. 29,985 23,736 29,498 27,740 
(c-2)  Supplementary Purchase Volu me M.T. 11,893 3,365 9,478 8,245 
(d)  Glutinous Rice M.T. 44,252 40,549 35,063 39,955 
    
11. Market Price Support     
(a)  Japonica Rice     
(a-1)  Planned Purchase[9(a-1)*10(a-1)] M illion NT$ 4,268.49 3,702.22 3,385.49 3,785.40 
(a-2)  Supplementary Purchase[9(a-2)*10(a-2) ] Million NT$ 1,641.18 1,013.76 1,027.99 1,227.65 
    
(b)  Indica Rice     
(b-1)  Planned Purchase[9(b-1)*10(b-1)] Million NT$ 17.27 35.83 19.95 24.35 
(b-2)  Supplementary Purchase [9(b-2)*10(b-2)] Million NT$ 4.04 11.52 6.36 7.31 
(c)  Indica Rice (long)      
  WT/ACC/SPEC/TPKM/10
 Page 39Item Units 1990 1991 1992 1990-1992 avg. 
(c-1)  Planned Purchase[9(c-1)*10( c-1)] Million NT$ 326.84 258.72 321.53 302.36 
(c-2)  Supplementary Purchase [9(c-2)*10(c-2)] Million NT$ 99.90 28.27 79.62 69.26 
(d)  Glutinous Rice Million NT$ 712.45 652.84 564.52 643.27 
    
12. Total Market Price Support Million NT$ 7,070.17 5,703.17 5,405.45 6,059.59 
 
Footnotes:  
(1) Data sourced from "Hong Kong Trade Statistics," published by the Census & Statistics Department of Hong Kong. 
(2) Data sourced from "Hong Kong Monthly Digest of Statistics". 
(3) Data sourced from "Taiwan Food Statisti cs Book," published by the Taiwan Food Bureau. 
 WT/ACC/SPEC/TPKM/10 
Page 40  
 
 ATTACHMENT 4 
 
Summary of Contracting Guaranteed Price Marketing Plan for Summer Season Vegetables
 
 A. B
ACKGROUND  
 In order to fully supply the vegetables to the domestic markets during the summer (Typhoon) 
seasons, the big cities’ wholesale market entity tries to promote vegetables production and orderly marketing scheme.  Since 1976 the Department of Agriculture and Forestry of Taiwan Provincial 
Government (TPDAF) has implemented the Contr acting Guaranteed Price Marketing Plan for 
Summer Vegetables, under which the wholesale markets of populous cities contract with farmers’ 
organizations to set production targets and to ensu re minimum market prices in order to supply the 
insufficient summer vegetables.  The plan is initially  implemented by the Taipei Fruit and Vegetable 
Wholesale Market, and later adopted by six other wh olesale markets in Taiwan Province.  Farmers are 
voluntary to join this program.  
B. S
OURCE OF FUNDS FOR PRICE GUARANTEE  
 The Fund for Summer Vegetable Price Guarantee was established in 1979, and is governed by 
the Committee of the Management and Use of the Summer Vegetable Price Guarantee Fund, 
hereinafter referred to as the “Committee”.  The c ontributors to the Fund are Council of Agriculture , 
TPDAF, Market Administrations in Taipei City an d Kaohsiung City respectively, Taiwan Provincial 
Farmers’ Association, Taiwan Provincial Agricu ltural Federated Cooperativ e, Taiwan Provincial 
Fruits and Vegetables Marketing Cooperative, Taipei and Kaohsiung Agricultural Products Marketing 
Corporation.  The representative of each  contributor organizes the Committee. 
 C. I
MPLEMENTATION PERIOD  
 From June 1 to October 31 each year. 
 
D. CONDITIONS FOR FARMERS ’ ORGANIZATIONS PARTICIPATING IN THE PLAN  
(a) Those with sound organization, good records in joint marketing, and the variety and 
quality of their products meet markets’ demand; 
(b) helping the grading and packaging of products for purposes of selling at reasonable 
prices; and, 
(c) having been able to actually supply mo re than 50 per cent of the season’s target 
supply quantity allocated to them or their monthly supplies meet 60 per cent of the target quantity at least for three months each year. 
E. C
RITERIA FOR SELECTION OF CONTRACT VEGETABLE AND GUARANTEED PRICE 
(a) Agricultural Products Marketing Corporation in the same month of the most recent 
five years, but in any case would not exceed  the guaranteed price set for the preceding 
year by more than two dollars; 
(b) the products selected for including in the Plan are suggested by TPDAF to the 
Committee for approval.  
  WT/ACC/SPEC/TPKM/10 
 Page 41 
 
 
 F. CONTRACTED SUPPLY TARGET  
1. The supply target is suggested by TPDAF to the Committee for approval. 
2. Each contracting fruit and vegetable whol esale market would determine the monthly 
requirement of various vegetable varieties and quantities according to the target set up by the 
Committee. 
G. PRICE DIFFERENCE SUBSIDY  
 Each fruit and vegetable wholesale market will calculate the averaged price of each product 
which is shipped through the joint marketing on a w eekly basis.  If the averag ed price is lower than 
the guaranteed price set up for the relevant month, the price difference will be subsidized according to 
the following formula; on the other hand, if the aver aged price is higher, no subsidy will be granted; 
provided, however, the subsidy amount shall not  exceed 50 per cent of the guaranteed price: 
 
(a) the price difference would be subsidized by 100 per cent and the contracted quantity 
would be eligible for such subsidy, if th e actual supply quantity is located at between 
100 per cent and 120 per cent of the contracted quantity; 
(b) the price difference would be subsidized  by 100 per cent and the actual supply 
quantity would be eligible for such subsidy,  if the actual supply quantity is located at 
between 80 per cent and 100 per cent of the contracted quantity; 
(c) the price difference would be subsidized by 90 per cent and the actual supply quantity 
would be eligible for such subsidy, if th e actual supply quantity is located at between 
70 per cent and 80 per cent of the contracted quantity; 
(d) the price difference would be subsidized by 80 per cent and the actual supply quantity 
would be eligible for such subsidy, if th e actual supply quantity is located at between 
60 per cent and 70 per cent of the contracted quantity; 
(e) the price difference would be subsidized by 60 per cent and the contracted quantity 
would be eligible for such subsidy, if th e actual supply quantity is located at between 
120 per cent and 150 per cent of the contracted quantity. 
  
 WT/ACC/SPEC/TPKM/10 
Page 42 
ATTACHMENT 5 
 
Subsidies on Ammonia for Agricultural Use in 1990 
(Metric Ton, NT$) 
 
Use Agricultural 
Ammonia 
Sales Volume Agricultural 
use Industrial 
use  
Price  
difference Price 
difference 
amount   
Month 
(a) (b) (c) (b-c)=d (a)*(d) 
      
January 4,437.00  4,573.00  5,000.00  (427.00) (1,894,599.00) 
February 12,270.00  4,573.00  5,000.00  (427.00) (5,239,290.00) 
March 15,828.00  4,573.00  5,000.00  (427.00) (6,758,556.00) 
April 11,301.00  4,573.00  5,000.00  (427.00) (4,825,527.00) 
May 11,241.00  4,573.00  5,000.00  (427.00) (4,799,907.00) 
June 8,565.00  4,573.00  5,000.00  (427.00) (3,657,255.00) 
July 9,127.00  4,573.00  5,000.00  (427.00) (3,897,229.00) 
August 17,614.00  4,573.00  5,500.00  (927.00) (16,328,178.00) 
September 12,640.00  4,573.00  5,500.00  (927.00) (11,717,280.00) 
October 20,470.00  4,573.00  5,500.00  (927.00) (18,975,690.00) 
November 22,211.00  4,573.00  5,700.00  (1,127.00) (25,031,797.00) 
December 10,110.00  4,573.00  5,700.00  (1,127.00) (11,393,970.00) 
     
Total 155,814.00     (114,519,278.00) 
  
  WT/ACC/SPEC/TPKM/10
 Page 43Subsidies on Ammonia for Agricultural use in 1991 
(Metric Ton, NT$) 
Use Agricultural 
Ammonia 
Sales Volume Agricultural 
use Industrial 
use  
Price 
difference Price 
difference 
amount  
 
Month 
(a) (b) (c) (b-c)=d (a)*(d) 
      
January 26,030.00  4,573.00  6,000.00  (1,427.00) (37,144,810.00) 
February 10,955.00  4,573.00  6,000.00  (1,427.00) (15,632,785.00) 
March 10,904.00  4,573.00  6,000.00  (1,427.00) (15,560,008.00) 
April 14,763.00  4,573.00  6,000.00  (1,427.00) (21,066,801.00) 
May 15,162.00  4,573.00  6,000.00  (1,427.00) (21,636,174.00) 
June 11,460.00  4,573.00  6,000.00  (1,427.00) (16,353,420.00) 
July 12,276.00  4,573.00  6,000.00  (1,427.00) (17,517,852.00) 
August 2,582.00  4,573.00  6,000.00  (1,427.00) (3,684,514.00) 
September 1.00  4,573.00  6,000.00  (1,427.00) (1,427.00) 
October 84.00  4,573.00  6,000.00  (1,427.00) (119,868.00) 
November 8,180.00  4,573.00  6,000.00  (1,427.00) (11,672,860.00) 
December 9,926.00  4,573.00  6,000.00  (1,427.00) (14,164,402.00) 
     
Total 122,323.00     (174,554,921.00) 
  
 WT/ACC/SPEC/TPKM/10 
Page 44 
Subsidies on Ammonia for Agricultural Use in 1992  
(Metric Ton, NT$)  
Use Agricultural 
Ammonia 
Sales Volume Agricultural 
use Industrial 
use  
Price 
difference Price 
difference 
amount   
Month 
(a) (b) (c) (b-c)=d (a)*(d) 
      
January 6,142.00  4,573.00  6,000.00  (1,427.00) (8,764,634.00) 
February 11,016.00  4,573.00  6,000.00  (1,427.00) (15,719,832.00) 
March 14,459.00  4,573.00  6,000.00  (1,427.00) (20,632,993.00) 
April 9,248.00  4,573.00  5,700.00  (1,127.00) (10,422,496.00) 
May 11,637.00  4,573.00  5,700.00  (1,127.00) (13,114,899.00) 
June 11,429.00  4,573.00  5,700.00  (1,127.00) (12,880,483.00) 
July 12,100.00  4,573.00  5,700.00  (1,127.00) (13,636,700.00) 
August 11,878.00  4,573.00  5,700.00  (1,127.00) (13,386,506.00) 
September -  4,573.00  5,700.00  (1,127.00) -  
October 2,900.00  4,573.00  5,700.00  (1,127.00) (3,268,300.00) 
November 16,361.00  4,573.00  5,700.00  (1,127.00) (18,438,847.00) 
December 8,526.00  4,573.00  5,500.00  (927.00) (7,903,602.00) 
     
Total 115,696.00     (138,169,292.00) 
  
  WT/ACC/SPEC/TPKM/10
 Page 45ATTACHMENT 6 
Subsidies on Salt for Agricultural Use in 1990/91 
(Metric Ton, NT$) 
Use  
Salt Type Quantity of 
Agricultural 
Use Agricultural 
use Industrial 
use Price 
difference Price 
difference 
amount 
 (a) (b) (c) (b-c)=d (a)*(d) 
      
Washed Salt 40,624.60  3,000.00  4,500.00  (1,500.00) (60,936,900.00) 
     
TOTAL 40,624.60     (60,936,900.00) 
  
 WT/ACC/SPEC/TPKM/10 
Page 46 
Subsidies on Salt for Agricultural Use in 1991/92  
(Metric ton, NT$) 
 
 
Use  
Salt Type Quantity of 
Agricultural 
Use Agricultural 
use Industrial 
use  
Price 
difference Price 
difference 
amount 
 (a) (b) (c) (b-c)=d (a)*(d) 
      
Washed Salt 36,964.30  3,000.00  4,500.00  (1,500.00) (55,446,450.00) 
High Quality Salt 22.50  7,650.00  8,550.00  (900.00) (20,250.00) 
     
TOTAL 36,986.80     (55,466,700.00) 
  
  WT/ACC/SPEC/TPKM/10
 Page 47Subsidies on Salt for Agricultural Use in 1995/96  
(Metric ton, NT$) 
 
Use  
Salt Type Quantity of 
Agricultural 
Use Agricultural 
use Industrial 
use Price 
difference Price 
difference 
amount 
 (a) (b) (c) (b-c)=d (a)*(d) 
      
Washed Salt (7/12/92) 27,273.90  3,000.00  4,500.00  (1,500.00) (40,910,850.00) 
Washed Salt (1/16/93) 16,300.65  3,600.00  5,200.00  (1,600.00) (26,081,040.00) 
Solar Salt (7/12/92) 52.00  450.00  1,000.00  (550.00) (28,600.00) 
Solar Salt (1/16/93) 33.00  450.00  1,300.00  (850.00) (28,050.00) 
High Quality Salt (7/12/92) 103.00  7,650.00  8,550.00  (900.00) (92,700.00) 
High Quality Salt (1/16/93) 70.00  8,000.00  10,500.00     
(2,500.00) (175,000.00) 
      
TOTAL 43,832.55      (67,316,240.00) 
 
Note: Price of salt adjusted on 16 January 1992. 
__________