<ul><li><a href=https://www.imda.gov.sg/regulations-and-licensing-listing/accounting-separation-guidelines target=_blank>Official website of the Info-communications Media Development Authority(Accounting Separation Guidelines Telecoms, revised with effect from 24 December 2004, Section 6)</a></li><li><a href=https://www.imda.gov.sg/regulations-and-licensing/Regulations/Codes-of-Practice/Codes-of-Practice-and-Guidelines---Infocomm target=_blank>Telecommunications Act(chapter 323)Code of practice for competition in the provision of telecommunication services 2012(Telecommunications Act(chapter 323)Code of practice for competition in the provision of telecommunication services 2012. Entered into force on 22 April 2012. Subsection10.5.2,10.5.3.)</a></li><li><a href=https://sso.agc.gov.sg/Act/CoA1967 target=_blank>Companies Act(Companies Act (CHAPTER 50), adopted on 29 December 1967, revised edition of 2006, last amendment of 01 July 2021. Part VI, Division 1, Article 199)</a></li></ul>