The main function of the Debt Service Fund is to strengthen debt management, increase financial performance, and reduce debt pressure. Debt refinancing smoothes the annual debt service and improves the debt structure. In 2024, the Fund refinanced NT$705 billion of debt. Together with NT$115 billion in mandatory principal payments credited to the general budget, NT$0.8 billion to meet the statutory requirement of at least 5% of tax revenues for debt repayment, and adding NT$20 billion principal payments outside the general budget, early repayment of undue outstanding debts in 2024 resulted in interest savings of approximately NT$191 million.