Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 10
Upon categorizing costs, assets and revenues according to the preceding Article, enterprises with significant market power shall implement attribution according to the following order and principles:1. Directly attributable items shall be directly attributed to telecommunications services.2. Indirectly attributable items shall be indirectly attributed to telecommunications services according to their respective driver.3. Unattributable items shall be attributed to telecommunications services in accordance with Equal Proportionate Mark-Up.
中文原文 市場顯著地位者會計制度及會計處理準則第10條
市場顯著地位者將成本、資產及收入依前條規定分類後，應按下列順序及原則執行歸屬：
一、可直接歸屬者應直接歸屬至各種電信服務。
二、可間接歸屬者應按其動因歸屬至各種電信服務。
三、無法直接或間接歸屬者，按已分攤成本法歸屬至各種電信服務。
一、可直接歸屬者應直接歸屬至各種電信服務。
二、可間接歸屬者應按其動因歸屬至各種電信服務。
三、無法直接或間接歸屬者，按已分攤成本法歸屬至各種電信服務。