Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power - Chapter - Laws & Regulations Database of The Republic of China (Taiwan)

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Chapter Law Content

Title：	Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power CH
Category：	National Communications Commission（國家通訊傳播委員會）
Attachment：	Attached Figure：Cost Allocation Framework for Telecommunications Services.pdf Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power.pdf

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.