Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 2
The terms used in the Standards are defined as follows:1. Licensed segment: the segment within a telecommunications enterprise that provides telecommunications services.2. Other segments: other segments within a telecommunications enterprise that provides non-licensed（non-telecommunications）services.3. Related parties: as defined in Financial Supervisory Commission recognized International Financial Reporting Standards（IFRS）, International Accounting Standards（IAS）, and Interpretations developed by the International Financial Reporting Interpretations Committee（IFRIC）or the former Standing Interpretations Committee（SIC）.4. Entity accounting: the accounting principles, accounting policies and chart of accounts prescribed for a telecommunications enterprise to prepare its consolidated financial information thereof.5. Separation accounting: the concepts, methods and practice prescribed for a telecommunications enterprise that attribute its revenues, costs and assets to telecommunications services or other non-telecommunications services.6. Accounting Operating Procedures Manual（procedures manual）: a document used by the telecommunications enterprise to specify and illustrate the steps for implementing the Standards.7. Capital cost: the opportunity cost of the funds invested for maintaining operations.8. Jointly acquired asset: an asset that is purchased or constructed with an intention of it being used by a telecommunications enterprise and its related parties and has limited alternative uses.9. Data pool: a mechanism that compiles data on the costs, assets and revenues derived from an operating activity or telecommunications service.10. Driver: a factor that causes costs, revenue and assets; and is used to measure the extent of resources consumed by telecommunications services.11. Equal Proportionate Mark-Up: a method of allocating common costs in proportion to the cost already allocated to the separate segments（i.e., costs directly and indirectly attributed to the licensed segment）.
中文原文 市場顯著地位者會計制度及會計處理準則第2條
本準則用詞定義如下：
一、電信服務部門：指電信事業提供電信服務之部門。
二、其他非電信服務部門：指電信事業提供非電信服務之部門。
三、關係人：指金融監督管理委員會認可之國際財務報導準則、國際會計準則、解釋及解釋公告所稱之關係人。
四、個體會計：指電信事業製作其整體財務資料時，所須遵循之會計原則、會計政策及會計項目表。
五、分離會計：指將個體會計之各項收入、成本與資產項目分離至各種電信服務或其他非電信服務所採用之會計概念、方法與慣例。
六、會計作業程序手冊：指電信事業用以記載及說明其執行本準則之詳細步驟之文件。
七、資金成本：指為維持營運所需投入資金之機會成本。
八、共置資產：指在購買或建造時，即預期由電信事業與其關係人共同使用，且其用途不易移為他用之資產。
九、池庫：指用來彙集由各種營運作業活動或電信服務所引起之相關成本、資產及收入之機制。
十、動因：指造成各項成本、收入與資產發生之因素，用以推估各種電信服務使用資源之狀態。
十一、已分攤成本法：指按可直接歸屬成本與可間接歸屬成本歸屬後之累計成本比例分攤之方法。
一、電信服務部門：指電信事業提供電信服務之部門。
二、其他非電信服務部門：指電信事業提供非電信服務之部門。
三、關係人：指金融監督管理委員會認可之國際財務報導準則、國際會計準則、解釋及解釋公告所稱之關係人。
四、個體會計：指電信事業製作其整體財務資料時，所須遵循之會計原則、會計政策及會計項目表。
五、分離會計：指將個體會計之各項收入、成本與資產項目分離至各種電信服務或其他非電信服務所採用之會計概念、方法與慣例。
六、會計作業程序手冊：指電信事業用以記載及說明其執行本準則之詳細步驟之文件。
七、資金成本：指為維持營運所需投入資金之機會成本。
八、共置資產：指在購買或建造時，即預期由電信事業與其關係人共同使用，且其用途不易移為他用之資產。
九、池庫：指用來彙集由各種營運作業活動或電信服務所引起之相關成本、資產及收入之機制。
十、動因：指造成各項成本、收入與資產發生之因素，用以推估各種電信服務使用資源之狀態。
十一、已分攤成本法：指按可直接歸屬成本與可間接歸屬成本歸屬後之累計成本比例分攤之方法。