Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 5
Unless otherwise approved by DGT, asset transfers between an Operator and its related parties shall be recorded at the fair market value. If the fair market value of an asset transferred is not available, the transfer shall be recorded at the book value of the asset transferred.
中文原文 第一類電信事業會計制度及會計處理準則第5條
經營者與其關係人間資產之移轉，除經主管機關另行核准者外，應依該資產之公平市價計價；無法確認公平市價者，應依該資產於移轉時之帳面價值計價。