Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 11
An Operator shall attribute all costs, assets and revenues recorded under Entity Accounting to First Category Segments, Second Category Segments, and Other Segment. The Operator shall further attribute the data items under the First Category Segment into its constituting Licensed Service segments.Licensed Service segments include "Local Network Business", "Long Distance Network Business", "International Network Business", "Leased-Circuit Business", "Cellular Phone services",” Third Generation Mobile Telecommunications Service”,” Wireless Broadband Access Services”, "Digital Low-powered Cordless Phone services", "Radio Paging services", "Mobile Data services", "Trunked Radio services", "Mobile Satellite Services", "Fixed Satellite Services", and " Satellite TV programs uplink services".The DGT may require the Operator to disaggregate the financial data of aforementioned Licensed Service segments by operational items.The separations accounting-related information provided by the Operator must be consistent with its Entity Accounting-related information.
中文原文 第一類電信事業會計制度及會計處理準則第11條
經營者個體會計財務報表之成本、資產及收入項目，均應分離至第一類電信業務部門、第二類電信業務部門及其他業務部門；已分離至第一類電信業務部門者，應再分離至各種電信業務。
前項所稱各種電信業務包括：市內網路業務、長途網路業務、國際網路業務、電路出租業務、行動電話業務、第三代行動通信業務、無線寬頻接取業務、數位式低功率無線電話業務、無線電叫人業務、行動數據通信業務、中繼式無線電話業務、衛星行動通信業務、衛星固定通信業務及衛星廣播電視節目中繼出租業務等業務。
主管機關得要求經營者再將前項各種電信業務財務資料，按營業項目加以分離。
經營者所提供各項分離會計資料，須與其個體會計資料一致。
前項所稱各種電信業務包括：市內網路業務、長途網路業務、國際網路業務、電路出租業務、行動電話業務、第三代行動通信業務、無線寬頻接取業務、數位式低功率無線電話業務、無線電叫人業務、行動數據通信業務、中繼式無線電話業務、衛星行動通信業務、衛星固定通信業務及衛星廣播電視節目中繼出租業務等業務。
主管機關得要求經營者再將前項各種電信業務財務資料，按營業項目加以分離。
經營者所提供各項分離會計資料，須與其個體會計資料一致。