第一章　台灣股票上市公司 財務報表資料庫簡介

　

1.7 保險信託業股(COMPT.bnk)之「開頭字母」與「項目名稱英文縮寫」

(一) 資產 (Assets， 開頭字母 A， 共 38 項)

單位: 新台幣千元
(1) CASH：現金及約當現金 (Cash & Cash Equivalents)
(2) TAX：當期所得稅資產 (Current Tax Assets)
(3) NNR：應收票據 (Notes Receivable)
(4) PREC：應收保費 (Premium Receivables)
(5) IREC：應收利息 (Interest Receivables)
(6) OTHR：其他應收款 (Other Receivables)
(7) REC：應收款項總額 (Total Receivable)
　 註：(7)=(1)+(2)+(3)+(4)+(5)+(6)
(8) FAFV：透過損益按公允價值衡量之金融資產 (Financial Assets at Fair Value through Profit or Loss)
(9) AFIAC：備供出售金融資產 (Available-for-sale Financial Assets)
(10) IEQU：採用權益法之投資 (Investments Accounted for Using Equity Method)
(11) FIAC：以成本衡量之金融資產 (Financial Assets Measured at Cost)
(12) IDEBT：無活絡市場之債券投資 (Debt Investment with No Active Market)
(13) HFIA：持有至到期日金融資產 (Held-to-maturity Financial Assets)
(14) OFIA：其它金融資產-非流動 (Other Financial Asset - Non-current)
(15) IPRO：投資性不動產 (Investment Property)
(16) LOAN：放款 (Loans)
(17) TINN：投資總額 (Total Investment)
  註：(17)=(8)+(9)+(10)+(11)+(12)+(13)+(14)+(15)+(16)
(18)　 CUPR：分出未滿期保費準備 (Ceded Unearned Premium Reserve )
(19) CRC：分出賠款準備 (Ceded Reserve for Claims)
(20) CPDR：分出保費不足準備 (Ceded Premium Deficiency Reserve )
(21) LIF：責任準備 (Reserve for Life Insurance Liability)
(22) RINS：應攤回再保賠款與給付 (Claims Recoverable from Reinsurers)
(23) DRI：應收再保往來款項 (Due from Reinsurers & Ceding Companies)
(24) RCA：再保險合約資產 (Reinsurance Contract Asset)
　 註：(24)=(18)+(19)+(20)+(21)+(22)+(23)
(25) LAND：土地 (Land)
(26) BLD：房屋及建築 (Buildings)
(27) COMP：電腦設備 (Computer Components)
(28) TRAN：交通及運輸設備 (Transportation Equipment)
(29) MISCEQ：雜項設備 (Miscellaneous Equipment)
(30) APPR：重估增值 (Appreciation)
(31) DEPR：累積折舊 (Accumulated Depreciation)
(32) OTHDED：其他減項 (Other Deductions)
(33) CON：在建工程及預付房地設備款 (Construction in Process)
(34) NFA：固定資產淨額 (Property Plant & Equipment)
　 註：(34)=(25)+(26)+(27)+(28)+(29)+(30)-(31)-(32)+(33)
(35) INT：無形資產 (Intangible Assets)
(36) OTHA：其他資產 (Other Assets)
(37) PROD：分離帳戶保險商品資產 (Separate Account Products Assets)
(38) TOTAL：總資產 (Total Assets)
　 註：(38)=(1)+(7)+(17)+(24)+(34)+(35)+(36)+(37)