Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 4

The enterprises with significant market power shall attribute the costs, revenues and assets thereof to licensed segments and other segments in the its accounting（financial）statements. Those that have been attributed to licensed segments shall be further subdivided to their respective telecommunications services.The costs described in the preceding paragraph refers to operating costs and capital costs.The telecommunications services as described in Paragraph 1 include: local network services, long-distance services, international network services, wireless broadband access services, mobile broadband services, circuit（including domestic long-distance terrestrial cables and international submarine cables）lease services, satellite mobile communications services, fixed satellite communications services, satellite broadcasting program relay services and satellite circuit rental services.The competent authority may request enterprises with significant market power to further subdivide the financial data of telecommunications services described in the preceding paragraph based on tariff items（such as network interconnection bandwidth, local loops, digital subscriber loop and other circuit items）thereof.Separation accounting data provided by enterprises with significance in the market shall be consistent with their entity accounting data.