豁免證明書適用期間成員在計劃累算並持有的利益，與「1.2 × 受適用上限限制的最終每月平均有關入息 × 強積金實施後的服務年期」兩者中的較小數額。
The lower of the member’s benefits accrued and held while the scheme’s exemption certificate applied and 1.2 × capped final average monthly relevant income × years of post-MPF service.