Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 28
The provisions governing cost separation under Articles 13 to 17 shall apply mutatis mutandis to the attribution of entity accounting assets.
中文原文 市場顯著地位者會計制度及會計處理準則第28條
個體會計之各項資產組成項目之歸屬，準用第十三條至第十七條有關成本分離之規定。