Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 45

Law:: Accounting Standards and Regulations for the Type I Telecommunications Enterprises
Chinese:: 第一類電信事業會計制度及會計處理準則第45條

The capital employed by a Licensed Service segment or an activity shall be its associated assets attributed under Articles 35 through 43. It shall include fixed assets and working capital directly employed, as well as other assets attributed by allocation.

中文原文第一類電信事業會計制度及會計處理準則第45條

前條所稱電信業務或營運作業活動之使用資產，係指依第三十五條至第四十三條規定分離至該種業務或營運作業活動之資產，包含直接使用之固定資產、為維持正常營運所必須之資金及自各項功能分攤而來之資產。

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