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」

(二) 負債 (Liabilities， 開頭字母 L， 共 21 項)

單位: 新台幣千元
(39) NP：應付票券 (Notes Payable)
(40) INSP：應付保險賠款與給付 (Insurance Claim Payable)
(41) COP：應付佣金 (Commission Payable)
(42) RIP：應付再保往來款項 (Due to Reinsurers & Ceding Companies)
(43) ACC：應付費用 (Accrued Expenses)
(44) OP：其他應付款 (Other Payables)
(45) PAY：應付款項總額 (Total Payables)
　 註：(45)=(39)+(40)+(41)+(42)+(43)+(44)
(46) FILF：透過損益案公允價值衡量之金融負債 (Financial Liabilities at Fair Value through Profit or Loss)
(47) BP：應付債券 (Bonds Payable)
(48) PRE： 特別股負債 (Preferred Stocks Liabilities)
(49) OFIL：其它金融負債 (Other Financial Liabilities )
(50) FIL： 金融負債總額 (Total Financial Liabilities )
　 註：(50)=(46)+(47)+(48)+(49)
(51) CTAX : 當期所得稅負債 (Current Tax Liabilities )
(52) PROV : 保險負債 (Provisions for Insurance )
(53) RFP : 具金融商品性質之保險契約準備 (Reserve for the Insurance Contract with the Nature of Financial Products)
(54) RFX : 外匯價格變動準備 (Reserve for Changes in Foreign Exchange Valuation)
(55) RES：負債準備 (Reserve for Liabilities)
(56) DTAX : 遞延所得稅負債 (Deferred Tax Liabilities)
(57) OTHLO：其他負債 (Other Liabilities)
(58) PROD：分離帳戶保險商品負債 (Separate Account Products Liabilities)
(59) TOTAL：負債合計 (Total Liabilities)