Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 38
The cost of capital of enterprises with significant market power shall reflect the opportunity cost of invested funds.Those that engage in several telecommunications services shall calculate the cost of capital of individual services according to their respective financial and operating risks.
中文原文 市場顯著地位者會計制度及會計處理準則第38條
市場顯著地位者之資金成本率應反映其投入資金之機會成本。
經營多種電信服務者，應依個別服務財務風險及營運風險，分別計算各種服務之資金成本率。
經營多種電信服務者，應依個別服務財務風險及營運風險，分別計算各種服務之資金成本率。