Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 42
In the process of asset separation, an asset shall preserve the same account title as shown in the Operator's entity balance sheet.
中文原文 第一類電信事業會計制度及會計處理準則第42條
資產分離至各種電信業務或營運作業活動時，其資產結構應與其於個體會計資產負債表之資產結構相同。