Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 5
Enterprises with significant market power shall record the costs, revenues and assets that are unrelated to the operations of licensed segment separately. Where the financial data of licensed segment and other segments cannot be recorded separately, it is necessary to adopt separation rules prescribed in the Standards accordingly.
中文原文 市場顯著地位者會計制度及會計處理準則第5條
市場顯著地位者應將電信服務部門與其他非電信服務部門之成本、收入與資產等財務事項分別記載之；若無法分別記載者應依本準則有關分離規定辦理。