Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 2
The terms of these Regulations are defined as follows:a. "An Operator": A Type I telecommunications enterprise that holds the franchise and the license granted by the Ministry of Transportation and Communications for operation of telecommunications services.b. "Licensed Segment": The segment, within an Operator, that provides telecommunication services; including both First Category Segment and Second Category segment.c. "First Category Segment": The segment of the Operator installs telecommunications line facilities and equipment in order to provide telecommunications services.d. "Second Category Segment": The segment of the Operator does not install telecommunications line facilities and equipment in the provision of telecommunications services.e. "Other Segment": It refers to any non-telecom services segment run by the Operator.f. "Related parties": As defined under Statements of Financial Accounting Standards (SFAS) No. Six Accounting for Related Parties, issued by the Financial Accounting Standards Committee of the Accounting Research and Development Foundation of the Republic of China.g. "Entity Accounting": The accounting principles, accounting policies, and Chart of Accounts prescribed for an Operator to classify and report financial transactions for the Operator as a whole.h. "Separations Accounting": The concepts, methodologies, as well as practices prescribed for an Operator to attribute its revenues, costs, and assets to individual Licensed Service segments within the Licensed Segment or to Other Segment.i. "Procedure Manual": A document illustrating the detailed steps an Operator has adopted to implement the requirements of this Code.j. "Capital cost": The opportunity cost of the funds invested for the provision of telecommunications services.k. "Jointly acquired asset": An asset that is purchased or constructed with an intention of it being used by an Operator and its related parties, and has limited alternative uses.l. "Data pool": A mechanism collects data for allocating costs, revenues, and assets, based on their relation to the intermediate activities of providing telecommunication services, or to individual Licensed Service segments.m. "Driver": A factor that causes costs, assets, and revenues to arise; it is used to measure the extent to which individual Licensed Services consume various economic resources.n. "Attributable Cost Method": A cost allocation method by which costs are allocated in proportion to the attributable costs of individual Licensed Service segments, including direct and directly attributable as well as indirectly attributable costs.
中文原文 第一類電信事業會計制度及會計處理準則第2條
本準則用詞定義如下：
一、經營者：指經主管機關特許並發給執照之第一類電信事業。
二、電信業務部門：指經營者經營電信業務之部門，包括第一類電信業務部門與第二類電信業務部門。
三、第一類電信業務部門：指經營者設置電信機線設備經營電信業務之部門。
四、第二類電信業務部門：指經營者未自行設置電信機線設備經營電信業務之部門。
五、其他業務部門：指經營者兼營之非電信業務之部門。
六、關係人：指財團法人中華民國會計研究發展基金會財務會計準則委員會發布之財務會計準則公報第六號關係人之定義。
七、個體會計：指經營者製作其公司整體財務資料時，所須遵循之會計原則、會計政策及會計科目表。
八、分離會計：指將個體會計之各項收入、成本與資產項目分離至各種電信業務或其他業務所採用之會計概念、做法與慣例。
九、會計作業程序手冊：經營者用以記載及說明其執行本準則之詳細步驟之文件。
十、資金成本：指為維持營運所需投入資金之機會成本。
十一、共置資產：指在購買或建造時，即預期由經營者與其關係人共同使用，且其用途不易移為他用之資產。
十二、池庫：指用來彙集由各種營運作業活動或電信業務所引起之相關成本、資產及收入之機制。
十三、動因：指造成各項成本、資產及收入發生之因素，用以推估各種電信業務使用資源之狀態。
十四、已分攤成本法：指按可直接歸屬成本與可間接歸屬成本歸屬後之累計成本比例分攤之方法。
一、經營者：指經主管機關特許並發給執照之第一類電信事業。
二、電信業務部門：指經營者經營電信業務之部門，包括第一類電信業務部門與第二類電信業務部門。
三、第一類電信業務部門：指經營者設置電信機線設備經營電信業務之部門。
四、第二類電信業務部門：指經營者未自行設置電信機線設備經營電信業務之部門。
五、其他業務部門：指經營者兼營之非電信業務之部門。
六、關係人：指財團法人中華民國會計研究發展基金會財務會計準則委員會發布之財務會計準則公報第六號關係人之定義。
七、個體會計：指經營者製作其公司整體財務資料時，所須遵循之會計原則、會計政策及會計科目表。
八、分離會計：指將個體會計之各項收入、成本與資產項目分離至各種電信業務或其他業務所採用之會計概念、做法與慣例。
九、會計作業程序手冊：經營者用以記載及說明其執行本準則之詳細步驟之文件。
十、資金成本：指為維持營運所需投入資金之機會成本。
十一、共置資產：指在購買或建造時，即預期由經營者與其關係人共同使用，且其用途不易移為他用之資產。
十二、池庫：指用來彙集由各種營運作業活動或電信業務所引起之相關成本、資產及收入之機制。
十三、動因：指造成各項成本、資產及收入發生之因素，用以推估各種電信業務使用資源之狀態。
十四、已分攤成本法：指按可直接歸屬成本與可間接歸屬成本歸屬後之累計成本比例分攤之方法。