Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 26
An issuer electing to use the deemed cost exemption described in IFRS 1 shall be subject to the following:1. If electing to use the fair value of an item of investment property as its deemed cost, the issuer shall do so in accordance with Article 9, paragraph 4, subparagraph 4.2. For an item of investment property that does not fall within the scope of the preceding subparagraph allowing the use of fair value as deemed cost, of property, plant and equipment not classified as for investment or held for sale, of intangible assets, or of exploration and evaluation assets, the issuer may only elect to use a previous GAAP revaluation of that item as deemed cost at the date of the revaluation.
中文原文 證券發行人財務報告編製準則（採國際財務報導準則版本）第26條
發行人依國際財務報導準則第一號規定，選擇使用認定成本豁免項目者，應依下列規定辦理：
一、投資性不動產選擇以公允價值作為認定成本者，應依第九條第四項第四款規定辦理。
二、非屬前款以公允價值作為認定成本之投資性不動產、非供投資或待出售之不動產、廠房、設備、無形資產、探勘及評估資產，僅得選擇先前一般公認會計原則之重估價值作為重估價日之認定成本。
一、投資性不動產選擇以公允價值作為認定成本者，應依第九條第四項第四款規定辦理。
二、非屬前款以公允價值作為認定成本之投資性不動產、非供投資或待出售之不動產、廠房、設備、無形資產、探勘及評估資產，僅得選擇先前一般公認會計原則之重估價值作為重估價日之認定成本。