Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 17

Law:: Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power
Chinese:: 市場顯著地位者會計制度及會計處理準則第17條

When implementing the subdivision of cost data pool subdivision as prescribed in Articles 14 to 16, enterprises with significant market power shall further subdivide the cost data pool if any difference is found in the drivers of account.

中文原文市場顯著地位者會計制度及會計處理準則第17條

市場顯著地位者依第十四條至第十六條規定執行成本池庫細分時，其所包含項目間之動因有顯著差異之成本池庫，應再依動因予以細分。

English translation for reference only; the Chinese text prevails. Not legal advice.