Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 39
The cost of capital that is applicable to a network component and operating activity shall be the cost of capital of the telecommunications services separated to that network component or operating activity.Where several services jointly use a network component or operating activity, it is necessary to calculate their respective costs of capital according to the parts that have been separated thereto.
中文原文 市場顯著地位者會計制度及會計處理準則第39條
網路元件及營運作業活動適用之資金成本率應為該網路元件或營運作業活動所分離至之電信服務之資金成本率。
為多項服務共同使用之網路元件或營運作業活動，應就其分離至各項服務部分分別適用各項服務之資金成本率。
為多項服務共同使用之網路元件或營運作業活動，應就其分離至各項服務部分分別適用各項服務之資金成本率。