Article 32-(2). The Teito Rapid Transit Railway Corporation shall, when the decision of the Board of Directors was made on its revenue and expenditure budget, business plan and fund plan, and settlement of revenue and expenditure in accordance with the provisions of Article 14-(3), prepare reports on the budget and settlement of accounts and submit them to the competent Minister, the Japanese National Railways and the local public entities investing in the Teito Rapid Transit Railway Corporation within fifteen days after such decision is made.