Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 9
Enterprises with significant market power shall categorize all costs, assets and revenues into the following three categories based on their relevance with the telecommunications services:1. Directly attributable items: items that are identified as being caused by a specific telecommunications service; and the said service can be directly tracked or precisely identified from the enterprise’s subsidiary and general ledger.2. Indirectly attributable items: items that are identified as being caused by a specific telecommunications service, but the said service cannot be directly tracked or precisely identified from the enterprise’s subsidiary and general ledger.3. Unattributable items: items that cannot be identified as being caused by a specific telecommunications service.The established system shall be able to directly attribute items that are identified as being caused by a specific telecommunications service.
中文原文 市場顯著地位者會計制度及會計處理準則第9條
市場顯著地位者應將各項成本、資產及收入，依其與各種電信服務間之關聯性分成下列三類：
一、可直接歸屬者：指可判斷為特定電信服務所引起，並可透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信服務者。
二、可間接歸屬者：指可判斷為特定電信服務所引起，但無法透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信服務者。
三、無法直接或間接歸屬者：指無法判斷為特定電信服務所引起者。
會計制度之設立應將可判斷為特定電信服務所引起者，以可直接歸屬方式處理之。
一、可直接歸屬者：指可判斷為特定電信服務所引起，並可透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信服務者。
二、可間接歸屬者：指可判斷為特定電信服務所引起，但無法透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信服務者。
三、無法直接或間接歸屬者：指無法判斷為特定電信服務所引起者。
會計制度之設立應將可判斷為特定電信服務所引起者，以可直接歸屬方式處理之。