State-Owned Enterprise Management Act Article 30
State-owned enterprise which are considered as the compulsory responsibility of the State and which make no profit during the initial stage of operation shall not be evaluated by the criteria of profit/loss in a certain period.
中文原文 國營事業管理法第30條
凡政府認為必需主辦之事業，而在經營初期無利可圖者，得在一定期內，不以盈虧為考核之標準。