Detailed Guideline for Asset Separation of Type I Telecommunications Enterprises(Aug. 08, 2000)
(Unofficial Translation)

Article 1

The Guideline is enacted under Article 43 of Accounting Standards and Regulations for Type I Telecommunications Enterprises.

Article 2

The Guideline provides the method of attributing assets relating to telecommunications services, Operator's entity balance sheet. In the process of asset separation, an asset shall preserve the same account title as shown in the Operator's entity balance sheet.

Article 3

Except for network equipments, asset separation shall be carried out at the end of the year. The records for unbundling network equipment should be clearly and separated kept.

Article 4

The separation method for various assets is provided in the attached table.

Article 5

The Guideline shall become effective on the date of promulgation

Attachment