These Standards are enacted in accordance with Paragraph 3 of Article 34 of Telecommunications Management Act.

The terms used in the Standards are defined as follows:
1. Licensed segment: the segment within a telecommunications enterprise that provides telecommunications services.
2. Other segments: other segments within a telecommunications enterprise that provides non-licensed（non-telecommunications）services.
3. Related parties: as defined in Financial Supervisory Commission recognized International Financial Reporting Standards（IFRS）, International Accounting Standards（IAS）, and Interpretations developed by the International Financial Reporting Interpretations Committee（IFRIC）or the former Standing Interpretations Committee（SIC）.
4. Entity accounting: the accounting principles, accounting policies and chart of accounts prescribed for a telecommunications enterprise to prepare its consolidated financial information thereof.
5. Separation accounting: the concepts, methods and practice prescribed for a telecommunications enterprise that attribute its revenues, costs and assets to telecommunications services or other non-telecommunications services.
6. Accounting Operating Procedures Manual（procedures manual）: a document used by the telecommunications enterprise to specify and illustrate the steps for implementing the Standards.
7. Capital cost: the opportunity cost of the funds invested for maintaining operations.
8. Jointly acquired asset: an asset that is purchased or constructed with an intention of it being used by a telecommunications enterprise and its related parties and has limited alternative uses.
9. Data pool: a mechanism that compiles data on the costs, assets and revenues derived from an operating activity or telecommunications service.
10. Driver: a factor that causes costs, revenue and assets; and is used to measure the extent of resources consumed by telecommunications services.
11. Equal Proportionate Mark-Up: a method of allocating common costs in proportion to the cost already allocated to the separate segments（i.e., costs directly and indirectly attributed to the licensed segment）.

The accounting policies, system, methods, procedures and principles of enterprises with significance in the market shall be handled in accordance with these Standards. Those that are not specified in the Standards shall refer to the generally accepted accounting principles.
The generally accepted accounting principles described in the preceding paragraph refer to Financial Supervisory Commission recognized and issued International Financial Reporting Standards（IFRS）, International Accounting Standards（IAS）, and Interpretations developed by the International Financial Reporting Interpretations Committee（IFRIC）or the former Standing Interpretations Committee（SIC）.