第一章　台湾股票上柜公司 财务报表资料库简介

　

1.7 证券业股(OTCCOMPS.bnk)之“开头字母”与“项目名称英文缩写”

(二) 负债 (Liabilities， 开头字母 L， 共 23 项)
单位: 新台币千元
(39) ST：短期借款 (Short-term Loans)
(40) STNP：应付短期票券 (Short-term Notes Payable)
(41) RSP：附买回票券负债 (repurchase securities)
(42) LWAR：发行认购(售)权证负债 (liabilities for issuance of call (put) warrants)
(43) RWAR：发行认购(售)权证再买回 (repurchase of issued call (put) warrants)
(44) PUTOP：卖出选择权负债 (put options)
(45) SFGD：融券存入保证金(securities financing guarantee deposit-in)
(46) DPSF：应负融券担保价款 (deposit payable for securities financing)
(47) RACC：转融通借入款 (borrowings from re- accommodations)
(48) DERI：衍生性金融商品负债 (liabilities for derivative financial products)
(49)PAY：应付款项 (Payables)
(50) ACC：应付费用 (Accrued Expenses)
(51) TAXP：应付所得税 (Income Tax Payable)
(52) ADV：预收款项 (Advances from Customers)
(53) CURLT：一年内到期之长期负债 (Current Portion of Long-term Debt)
(54) OTHCL：其他流动负债 (Other Current Liabilities)
(55) CL：流动负债总额 (Total Current Liabilities)
注：(55)=(39)+(40)+(41)+(42)+(43)+(44)+(45)+(46)+(47)+(48)+(49)+(50)+

               (51)+(52)+(53)+(54)

(56) LT：长期负债总额 (Total Long-term Liabilities)
注：(56)=(153)+(154)+(155)+(156)
(57) RES@CON：违约损失准备(reserve for contract- breaking loss)
(58) RES@TRA：买卖损失准备 (reserve for transaction loss)
(59) OTHL：其他负债总额 (Total Other Liabilities)
(60) CTRA：受托买卖贷款 (credit items For consigned trading)
(61) TOTAL：总负债 (Total Liabilities)
注：(61)=(55)+(56)+(57)+(58)+(59)+(60)