Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 37
The capital employed for telecommunications services or operating activities as described in the previous Article refers to assets that have been separated to the said service or operating activities in accordance with Articles 28 to 35. It includes the directly used property, plant and equipment; capital that is compulsory for maintaining the normal operations; and assets separated from individual functions.
中文原文 市場顯著地位者會計制度及會計處理準則第37條
前條所稱電信服務或營運作業活動之使用資產，係指依第二十八條至第三十五條規定分離至該種服務或營運作業活動之資產，包含直接使用之不動產、廠房及設備、為維持正常營運所必須之資金及自各項功能分攤而來之資產。