Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 30

The provisions under Article 21 shall apply mutatis mutandis to cost allocation after the separation of assets as described in Article 28.
中文原文 市場顯著地位者會計制度及會計處理準則第30條
各項資產依第二十八條規定歸屬後之分攤,準用第二十一條規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.