Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 31
Unless otherwise approved by the competent authority, asset transfers between telecommunications services of enterprises with significant market power shall be recorded at the fair market value. If the fair market value cannot be confirmed, the transfer shall be recorded at the book value of the transferred asset.
中文原文 市場顯著地位者會計制度及會計處理準則第31條
市場顯著地位者各種電信服務間資產移轉之計價，除經主管機關另行核准者外，應依該資產之公平市價計價；無法確認公平市價者，應依該資產於移轉時之帳面價值計價。