Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 46
The cost of capital of an Operator shall reflect the Operator's opportunity cost of funds invested.To the extent possible, the cost of capital applicable to a Licensed Service segment shall reflect the different financial and operating risks faced by the Licensed Service segment.
中文原文 第一類電信事業會計制度及會計處理準則第46條
經營者之資金成本率應反映其投入資金之機會成本。
經營多種電信業務者，應依個別業務財務風險及營運風險，分別計算各種業務之資金成本率。
經營多種電信業務者，應依個別業務財務風險及營運風險，分別計算各種業務之資金成本率。