The main function of the Debt Service Fund is to strengthen debt management, increase financial performance, and reduce the debt pressure. Debt refinancing smoothes the annual debt service and improves the debt structure. In 2023, the Fund refinanced NT$545.7 billion of debt. Together with NT$111 billion mandatory principal payments credited to the general budget, and adding NT$15 billion principal payments outside the general budget, a total of NT$671.7 billion in debt was repaid. A total of NT$307 million in debt interest was saved by early repayment of undue outstanding debts.