Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 7
When implementing separation accounting, enterprises with significant market power shall refer to the accounting records generated from their system established according to these Standards as well as their operating information.The operating information as prescribed in the preceding paragraph refers to the network architecture, internet usage, network capacity, number of provided services and their respective expenditures and other business-related information.
中文原文 市場顯著地位者會計制度及會計處理準則第7條
市場顯著地位者執行分離會計時，應以其依據本準則規定所設立之會計制度而產生之會計紀錄及其營運資料為基礎。
前項所稱營運資料包括網路架構、網路使用量、網路容量、各種服務數量與其對應之收支金額及其他與營運相關之資訊。
前項所稱營運資料包括網路架構、網路使用量、網路容量、各種服務數量與其對應之收支金額及其他與營運相關之資訊。