Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 25
With respect to internal transactions , namely the provision or receipt of products, services or use of assets, between telecommunications services of an enterprise with significant market power, it is necessary to adhere to provisions specified in Article 26 and the pricing thereof shall be calculate based on the unit trading price times the actual trading volume.The unit trading price as described in the preceding paragraph shall be set according to the following order:1. Those that can refer to the telecommunications tariffs shall be calculated therewith.2. Those that can refer to the market price shall be calculated therewith.3. Those that cannot have its costs calculated according to the aforesaid methods shall be calculated according to the product, service and asset use（including the capital cost）costs.
中文原文 市場顯著地位者會計制度及會計處理準則第25條
市場顯著地位者各種電信服務間互相供給或收受產品、服務、資產使用之內部交易，除第二十六條另有規定者外，應按單位交易價格乘以實際交易量辦理計價。
前項所稱單位交易價格，應依下列順序訂定之：
一、有電信資費可依循者，依其電信資費計算。
二、有市場價格可依循者，依市場價格計算。
三、無法依前二款方法計算者，依提供產品、服務及資產使用之成本（含資金成本）計算。
前項所稱單位交易價格，應依下列順序訂定之：
一、有電信資費可依循者，依其電信資費計算。
二、有市場價格可依循者，依市場價格計算。
三、無法依前二款方法計算者，依提供產品、服務及資產使用之成本（含資金成本）計算。