Chapter II Separation Accounting
Section 3 Asset separation principles
Article 28
The provisions governing cost separation under Articles 13 to 17 shall apply mutatis mutandis to the attribution of entity accounting assets.
Article 29
The provisions under Article 18 shall apply mutatis mutandis to the collection of individual asset data.
Article 30
The provisions under Article 21 shall apply mutatis mutandis to cost allocation after the separation of assets as described in Article 28.
Article 31
Unless otherwise approved by the competent authority, asset transfers between telecommunications services of enterprises with significant market power shall be recorded at the fair market value. If the fair market value cannot be confirmed, the transfer shall be recorded at the book value of the transferred asset.
Article 32
The costs of back capacity assets shall be allocated to individual telecommunications services according to the operating costs and the method described in Article 24
Article 33
Internal jointly acquired asset shall be allocated to individual telecommunications services according to its anticipated usage.
Article 34
When assets are separated to individual telecommunications services or operating activities, the asset structure thereof shall be identical with that specified in the balance sheet.
Article 35
The asset separation methods for enterprises with significant market power shall refer to Attachment 2。