The enterprises with significant market power shall attribute the costs, revenues and assets thereof to licensed segments and other segments in the its accounting（financial）statements. Those that have been attributed to licensed segments shall be further subdivided to their respective telecommunications services.
The costs described in the preceding paragraph refers to operating costs and capital costs.
The telecommunications services as described in Paragraph 1 include: local network services, long-distance services, international network services, wireless broadband access services, mobile broadband services, circuit（including domestic long-distance terrestrial cables and international submarine cables）lease services, satellite mobile communications services, fixed satellite communications services, satellite broadcasting program relay services and satellite circuit rental services.
The competent authority may request enterprises with significant market power to further subdivide the financial data of telecommunications services described in the preceding paragraph based on tariff items（such as network interconnection bandwidth, local loops, digital subscriber loop and other circuit items）thereof.
Separation accounting data provided by enterprises with significance in the market shall be consistent with their entity accounting data.

Enterprises with significant market power shall record the costs, revenues and assets that are unrelated to the operations of licensed segment separately. Where the financial data of licensed segment and other segments cannot be recorded separately, it is necessary to adopt separation rules prescribed in the Standards accordingly.

When implementing separation accounting, enterprises with significant market power shall adhere to the following principles:
1. The attribution and causes of costs, revenue and assets shall be relevant.
2. The separation of costs, revenues and assets shall be objectively and unbiasedly handled.
3. The separation methods adopted for costs, revenues and assets before and after the accounting period shall be consistent.
4. The attribution methods used for costs, revenues and assets shall be reasonable.
5. The sampling methods shall comply with the principles of statistics.

When implementing separation accounting, enterprises with significant market power shall refer to the accounting records generated from their system established according to these Standards as well as their operating information.
The operating information as prescribed in the preceding paragraph refers to the network architecture, internet usage, network capacity, number of provided services and their respective expenditures and other business-related information.

The transfer pricing methods adopted by enterprises with significant market power for internal transactions shall be stipulated in the enterprises’ accounting system.
The internal transactions described in the preceding paragraph refer to the provision or receipt of products, services, assets（use and transfer of assets）and other resources between telecommunications services.

Enterprises with significant market power shall categorize all costs, assets and revenues into the following three categories based on their relevance with the telecommunications services:
1. Directly attributable items: items that are identified as being caused by a specific telecommunications service; and the said service can be directly tracked or precisely identified from the enterprise’s subsidiary and general ledger.
2. Indirectly attributable items: items that are identified as being caused by a specific telecommunications service, but the said service cannot be directly tracked or precisely identified from the enterprise’s subsidiary and general ledger.
3. Unattributable items: items that cannot be identified as being caused by a specific telecommunications service.
The established system shall be able to directly attribute items that are identified as being caused by a specific telecommunications service.

Upon categorizing costs, assets and revenues according to the preceding Article, enterprises with significant market power shall implement attribution according to the following order and principles:
1. Directly attributable items shall be directly attributed to telecommunications services.
2. Indirectly attributable items shall be indirectly attributed to telecommunications services according to their respective driver.
3. Unattributable items shall be attributed to telecommunications services in accordance with Equal Proportionate Mark-Up.

When implementing the attribution as prescribed in the previous Article, enterprises with significant market power shall analyze the drivers and collect the data of indirectly attributable items according to the following steps and methods:
1. The relevance between directly attributable items（i.e., the costs, assets and revenues thereof）and relevant operating activities shall be firstly analyzed, followed by a review on the relevance between business activities and telecommunications services to ensure the drivers thereof.
2. Establish a data pool according to operating activities confirmed in the preceding subparagraph to collect directly attributable costs, assets and revenues; and allocate them to telecommunications services based on operating activities.

When allocating directly attributable costs, assets and revenues according to the driver, enterprises with significant market power may estimate the drivers using the sampling technique.