Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 19
Enterprises with significant market power shall, according to the working time records, analyze the working hours of personnel involved in various operating activities or telecommunications services. The enterprises shall also calculate the personnel expenses derived from operating activities and telecommunications services based on individuals weighted average hourly rate prior to the implementation of the preceding Article.
中文原文 市場顯著地位者會計制度及會計處理準則第19條
市場顯著地位者應依工作時間紀錄，分析各種營運作業活動或電信服務所使用人員工作時數，並按相關人員之個人加權平均每小時薪資成本，計算各種營運作業活動或電信服務之相關人事成本，再依前條規定辦理。