Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 11
When implementing the attribution as prescribed in the previous Article, enterprises with significant market power shall analyze the drivers and collect the data of indirectly attributable items according to the following steps and methods:1. The relevance between directly attributable items（i.e., the costs, assets and revenues thereof）and relevant operating activities shall be firstly analyzed, followed by a review on the relevance between business activities and telecommunications services to ensure the drivers thereof.2. Establish a data pool according to operating activities confirmed in the preceding subparagraph to collect directly attributable costs, assets and revenues; and allocate them to telecommunications services based on operating activities.
中文原文 市場顯著地位者會計制度及會計處理準則第11條
市場顯著地位者執行前條歸屬時，應依下列步驟與方法從事可間接歸屬者之動因分析及相關資料彙集：
一、應先分析各項可間接歸屬之成本、資產及收入項目與相關營運作業活動之關聯性，再檢視各項相關營運作業活動與各種電信服務間之關聯性，以確定其動因。
二、依前款所確認之相關營運作業活動設立池庫蒐集各項可間接歸屬之成本、資產及收入資料，並按營運作業活動動因分攤至各種電信服務。
一、應先分析各項可間接歸屬之成本、資產及收入項目與相關營運作業活動之關聯性，再檢視各項相關營運作業活動與各種電信服務間之關聯性，以確定其動因。
二、依前款所確認之相關營運作業活動設立池庫蒐集各項可間接歸屬之成本、資產及收入資料，並按營運作業活動動因分攤至各種電信服務。