Telecommunications Act Article 19
Type I telecommunications enterprise shall, in accordance with their operating items, establish separate accounting systems to calculate profits and losses and may not employ cross-subsidy to hinder fair competition. The same applies to Type I telecommunications enterprises that also operates a Type II telecommunication enterprise or any other non-telecommunication business.The MOTC shall establish for Type I Telecommunication enterprises the accounting separation system, accounting method, procedures, and principles, guidelines for accounting supervision and administration and other compulsory accounting criteria.
中文原文 電信法第19條
第一類電信事業應依其所經營業務項目，建立分別計算盈虧之會計制度，並不得有妨礙公平競爭之交叉補貼；第一類電信事業兼營第二類電信事業或其他非電信事業業務者，亦同。
第一類電信事業會計分離制度、會計處理之方法、程序與原則、會計之監督與管理及其他應遵行事項之會計準則，由交通部訂定之。
第一類電信事業會計分離制度、會計處理之方法、程序與原則、會計之監督與管理及其他應遵行事項之會計準則，由交通部訂定之。