Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 35

Assets shall be attributed, using the Separation Accounting methodologies prescribed under Articles 20 through 24.
中文原文 第一類電信事業會計制度及會計處理準則第35條
個體會計之各項資產組成項目之歸屬,準用第二十條至第二十四條有關成本分離之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.