Chapter II Separation Accounting
Section 5 Revenue separation principles
Article 41
Operating revenue that can be directly traced to a specific telecommunications service shall be directly attributed to that service with the use of accounting records and system.
Article 42
Operating revenues that are generated by several telecommunications services and cannot be directly traced to a specific telecommunications service shall be allocated accordingly:
1. Those that can refer to the telecommunications tariffs shall be allocated according to their proportion of revenue that is calculated from the telecommunications tariffs.
2. Those that can refer to the market price shall be allocated according to their proportion of revenue that is calculated from the market price.