第二章　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”

(四) 损益表 (Income Statement， 开头字母 I， 共 25 项)

单位: 新台币千元
(61) INTR：利息收入 (Interest Income)
(62) INTE：利息费用 (Interest Expense)
(63) INTN：利息净收益 (Interest Income (Net))
　 注：(63)=(61)-(62)
(64) FEE： 手续费及佣金净收益 (Service Fee Revenue & Commission (Net))
(65) INSR：保险业务净收益 (Insurance Revenue (Net))
(66) FIAL：公平价值变动列入损益之金融资产及负债损益 (Gain or Loss from Financial Assets & Liabilities at Fair Market Value through Profit or Loss)
(67) REFI：备供出售金融资产之已实现损益 (Realized Gain or Loss on Available- for-sale Financial Assets)
(68) IIL：采用权益法认列之投资损益 (Investment Income or Loss from Investment Accounted for Using Equity Method)
(69) XGL：兑换损益 (Foreign Exchange Gain or Loss )
(70) AIMP： 资产减损损益 (Loss (Recovery Gain) on Asset Impairment )
(71) OREV：其他非利息净损益 (Other Revenue except for Interest Income)
(72) NREV：净收益 (Net Revenue)
　 注：(72)=(61)+(62)+(63)+(64)+(65)+(66)+(67)+(68)+(69)+(70)+(71)
(73) BAD：放款呆帐费用 (Bad Debts Expense on Loans)
(74) RESIN：提存各项保险责任准备 (Provisions  for the Reserve for Insurance)
(75) OE：营业费用 (Operating Expenses)
(76) BTAX：继续营业部门税前净益 (Income Before Income Tax from Continuing Operations)
　 注：(76)=(72)-(73)-(74)-(75)
(77) TAX：所得税费用 (Income Tax Expense)
(78) NICO：继续营业部门合并净利 (Consolidated Net Income from Continuing Operation)
　 注：(78)=(76)-(77)
(79) DISC：停业部门损益 (Income from Discontinued Department)
(80) EXT：非常损益 (Extraordinary Items)
(81) ACC：累积影响数 (Cumulative Effect of Accounting Principle Changes)
(82) CNI：合并总损益 (Consolidated Net Income)
　 注：(82)=(78)+(79)+(80)+(81)
(83) CNIS：归属于母公司股东 (Consolidated Net Income Attributed to Stockholders of the Company)
(84) CNIM：归属于少数股东 (Consolidated Net Income Attributed to Minority Interest)
(85) EPS：每股盈余(元) (Earnings Per Share)