第一章 台湾股票上柜公司 财务报表资料库简介
1.
4
金控股合并报表
(OTCCOMPO.bnk)之“开头字母”与“项目名称英文缩写”
(一) 资产 (Assets， 开头字母 A， 共 27 项)
单位: 新台币千元
(1)
CASH：现金及约当现金 (Cash & Cash Equivalent)
(2)
DCBC：存放央行或同业往来 (Deposits Transferred To Central Bank/Dues from Banks)
(3)
FIAF
：公平价值变动列入损益之金融资产 (Financial Assets at Fair Value through
Profit or Loss)
(4)
BBPR
：
附买回票券及债券投资 (Bills & Bonds Purchased under Resell Agreement)
(5)
REC：应收款 (Receivables)
(6)
LOAN：买汇、贴现及放款净额 (Total Bills Purchased, Discounted and Loans)
注：(6)=(119)+(120)+(121)+(122)+(123)+(124)+(125)=(126)
(7)
AFIA：
备供出售金融资产 (
Available- for-sale Financial Assets
)
(8)
HFIA：
持有至到期日金融资产 (Held-to-maturity
Financial Assets
)
(9)
IEQU：
采权益法之长期股权投资 (
Investment Accounted for Using Equity Method
)
(10)
FIAC：
以成本衡量之金融资产 (
Financial Assets Carried at Cost
)
(11)
IDEBT：
无活络市场之债券投资 (Investments In Debt Security with No Active Market)
(12)
OFIA：
其他金融资产 (Other Financial Assets)
(13)
REAL
：
不动产投资
(Real Estate
Investment)
(14)
LAND：土地 (Land)
(15)
BLD：房屋建筑 (Buildings)
(16)
MACH：机器设备 (Machinery Equipment)
(17)
MISCEQ：杂项设备 (Miscellaneous Equipment)
(18)
REVFA：固定资产重估增值 (Appreciation in Revaluation on Fixed Assets)
注：(18)=(110)+(111)+(112)+(113)=(114)
(19)
OTHDED：其他减项 (Other Deductions)
(20)
DEPR：累积折旧 (Accumulated Depreciation)
注：(20)=(115)+(116)+(117)
=(
118)
(21)
CON：在建工程及预付设备款 (Construction in Process)
(22)
NFA：固定资产净额 (Net Fixed Assets)
注：(22)=(15)+(16)+(17)+(18)-(19)-(20)+(21)
(23)
DEF：递延资产 (Deferred Assets)
(24)
INT：无形资产 (Intangible Assets)
(25)
MISC：杂项资产 (存出保证金等) (Miscellaneous Assets)
(26)
OTHA：其他资产总额 (Total Other Assets)
注：(26)=(23)+(24)+(25)
(27)
TOTAL：总资产 (Total Assets)
注：(27)=(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)+(9)+(11)+(12)+(13)+(22)+(26)
