Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 34
When assets are separated to individual telecommunications services or operating activities, the asset structure thereof shall be identical with that specified in the balance sheet.
中文原文 市場顯著地位者會計制度及會計處理準則第34條
資產分離至各種電信服務或營運作業活動時，其資產結構應與其於個體會計資產負債表之資產結構相同。