The Electricity Act Article 6
The Electricity Transmission and Distribution Enterprise shall establish separate accounting systems for the losses and profits of its respective businesses. Cross-subsidization is prohibited.An Electricity Transmission and Distribution Enterprise may engage in businesses of an Electricity Enterprise or in other businesses, provided that such businesses neither affect its operation as an Electricity Transmission and Distribution Enterprise nor interfere with fair competition, and only with the approval of the Electricity Industry Regulatory Agency.The Electricity Industry Regulatory Agency shall establish a separate accounting system; accounting methods, procedures and principles; guidelines for supervision and management of accounting practices; and other related matters.
中文原文 電業法第6條
輸配電業應建立依經營類別分別計算盈虧之會計制度，不得交叉補貼。
輸配電業兼營電業或其他事業，應以不影響其業務經營及不妨害公平競爭，並經電業管制機關核准者為限。
輸配電業會計分離制度、會計處理之方法、程序與原則、會計之監督與管理及其他應遵行事項之準則，由電業管制機關定之。
輸配電業兼營電業或其他事業，應以不影響其業務經營及不妨害公平競爭，並經電業管制機關核准者為限。
輸配電業會計分離制度、會計處理之方法、程序與原則、會計之監督與管理及其他應遵行事項之準則，由電業管制機關定之。