If the price on the world market is higher than the guaranteed price, a certain percentage of the balance is set aside for the price equalization fund which allows Taisugar to subsidize and encourage cane farmers to improve their production techniques.
若該年的國際糖價超過這個標準，就從餘額中提取一定的比率移做蔗糖平準基金。台糖公司利用基金的孳息收入，補助及獎勵蔗農改進生產技術。