Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 27
When costs are separated to individual telecommunications services or operating activities, the cost structure thereof shall be identical with that specified in the individual income statement.
中文原文 市場顯著地位者會計制度及會計處理準則第27條
成本分離至各種電信服務或營運作業活動時，其成本結構應與個體會計損益表之成本結構相同。