Regulations Governing Universal Service of Telecommunications Enterprises Article 28
Payments to the bad debts reserve fund as regulated in the previous article shall be suspended in the subsequent year if the accumulated sums exceed its upper limit. Payments shall be resumed in the subsequent year if the bad debts reserve fund after payment suspension falls to the lower limit.The upper limit in the preceding paragraph shall be 5% of the total universal service charges in the first implementation year, and the lower limit shall be 2% of the total universal service charges in the first implementation year. These limits may be adjusted by the competent authority (NCC) depending on current circumstances.If the bad debts reserve fund runs out in any implementation year, any deficits shall be considered universal service costs in the subsequent year, and shared amongst Participating Universal Service Carriers in accordance with the methods set forth in Article 25.
中文原文 電信事業普及服務管理辦法第28條
依前條規定繳交之呆帳準備金累積超過上限值之次年起,暫停繳交;停止繳交後之呆帳準備金減少至低於下限值之次年起,重新開始繳交。
前項上限值為第一個實施年度普及服務費用之百分之五,下限值為第一個實施年度普及服務費用之百分之二。
但主管機關得視情況調整上下限。
某實施年度之呆帳準備金不足支付時,不足之金額視為下一年度普及服務費用之一部分,由普及服務分攤者依第二十五條規定分攤之。
前項上限值為第一個實施年度普及服務費用之百分之五,下限值為第一個實施年度普及服務費用之百分之二。
但主管機關得視情況調整上下限。
某實施年度之呆帳準備金不足支付時,不足之金額視為下一年度普及服務費用之一部分,由普及服務分攤者依第二十五條規定分攤之。