Railway Act Article 32
National, local, and private railway institutions shall report to the Railway Bureau in accordance with the following regulations:(1) Report every month regarding engineering progress and the economic situation during the pre-opening or construction period.(2) Report every three months on the operation status during the operation period.(3) Report every year on the entire railway status, business profit and deficit, transportation situation, and improvement plans within six months after the end of the operational year.The progressive status and economic situation of special railways shall be reported every month during the construction period.
中文原文 鐵路法第32條
國營、地方營及民營鐵路機構，應依下列規定，向交通部鐵道局報備：
一、籌備或施工期間之工程進行狀況及經濟情形，每月報備一次。
二、營運時期之營運狀況，每三個月報備一次。
三、每年應將全路狀況、營業盈虧、運輸情形及改進計畫於年度終結後，六個月內報備一次。
專用鐵路於工程時期之進行狀況及經濟情形，應每月報備一次。
一、籌備或施工期間之工程進行狀況及經濟情形，每月報備一次。
二、營運時期之營運狀況，每三個月報備一次。
三、每年應將全路狀況、營業盈虧、運輸情形及改進計畫於年度終結後，六個月內報備一次。
專用鐵路於工程時期之進行狀況及經濟情形，應每月報備一次。