Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 6

When implementing separation accounting, enterprises with significant market power shall adhere to the following principles:1. The attribution and causes of costs, revenue and assets shall be relevant.2. The separation of costs, revenues and assets shall be objectively and unbiasedly handled.3. The separation methods adopted for costs, revenues and assets before and after the accounting period shall be consistent.4. The attribution methods used for costs, revenues and assets shall be reasonable.5. The sampling methods shall comply with the principles of statistics.