Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 3

The accounting policies, system, methods, procedures and principles of enterprises with significance in the market shall be handled in accordance with these Standards. Those that are not specified in the Standards shall refer to the generally accepted accounting principles.The generally accepted accounting principles described in the preceding paragraph refer to Financial Supervisory Commission recognized and issued 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）.