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”

(四) 损益表 (Income Statement， 开头字母 I， 共 46 项)

单位: 新台币千元
(77)

bROR：经济手续费收入 (brokerage handling fee revenue)

(78)

UNDR：承销业务收入(underwriting business revenue)

(79)

PDEAL：出售证券利益 - 自营 (profit from sale of securities - dealing)

(80)

PUND：出售证券利益 - 承销 (profit from sale of securities - underwriting)

(81)

PHED：出售证券利益 - 避险 (profit from sale of securities - hedging)

(82)

PWAR：出售证券利益 - 认购(售)权证 (profit from sale of securities - call (put) warrants)

(83)

sTOR：股务代理收入(revenue from providing agency service for stock affairs)

(84) INTR：利息收入 (Interest Income)
(85) DIVR：股利收入 (dividend revenue)
(86) VGSEC：营业证券评价利益 (Valuation Gain on Operating Securities)
(87) IWAR：认购(售)权证发行利益 (profit from issuing call (put) warrants)
(88) FUTR：期货佣金收入 (futures commission revenue)
(89) PFUTC：期货契约利益 (profit from futures contracts)
(90) POPT：选择权交易利益 (profit from transactions of options)
(91) RDERI：衍生性金融商品利益 (revenue from derivative financial products)
(92) OTHOR：其他营业收入 (Other Operating Revenue)
(93) NOR：营业外收入及利益 (Non-operating Revenue)
(94) TREV：收入合计 (total revenue)
注：(94) = (77)+(78)+(79)+(80)+(81)+(82)+(83)+(84)+(85)+(86)  + (87)
             +(88)+(89)+(90)+(91)+(92)+(93)
(95) BROE：经纪手续费支出 (brokerage handling fee expense)
(96) DEALE：自营手续费支出 (dealing handling fee expense)
(97) REFE：转融通手续费支出 (refinancing handling fee expense)
(98) UNDE：承销作业手续费支出 (underwriting operation handling fee expense)
(99) LDEAL：出售证券损失 - 自营 (loss from sale of securities - dealing)
(100) LUND：出售证券损失 - 承销 (loss from sale of securities - underwriting)
(101) LHED：出售证券损失 - 避险 (loss from sale of securities - hedging)
(102) LWAR：出售证券损失 - 认购(售)权证 (loss from sale of securities - call (put) warrants)
(103) INTE：利息支出 (Interest Expense)
(104) VLSEC：营业证券评价损失 (Valuation Loss on Operating Securities)
(105) LBSEC：借券涨价损失 (loss from appreciation in value of borrowed securities)
(106) WARE：发行认购(售)权证费用 (expenses for issuing call (put) warrants)
(107) LFUTC：期货契约损失 (loss from futures contracts)
(108) LOPT：选择权交易利损失 (loss from transactions of options)
(109) LDERI：衍生性金融商品损失 (loss from derivative financial products)
(110) CLEAR：结算交割股务费 (clearing & settlement service expenses)
(111) OE：营业费用 (Operating Expenses)
(112) OTHOE：其他营业支出 (Other Operating Expense)
(113) NOE：营业外支出及损失 (Non-operating Expenses or Loss)
(114) TE：费用合计 (total expenses)
注：(114) = (95)+(96)+(97)+(98)+(99)+(100)+(101)+(102)+(103)+(104)+(105)+
                  (106)+(107)+(108)+(109)+(110)+(111)+(112)+(113)
(115) BTAX：税前纯益 (Income Before Tax)
注：(115)=(94)+(114)
(116) TAX：所得税费用 (Income Tax Expense)
(117) CONT：继续营业部门净利 (Income from Continuing Operation)
注：(117)=(115)-(116)
(118) DISC：停业部门损益 (Income from Discontinued Department)
(119) EXT：非常损益 (Extraordinary Items)
(120) ACC：累积影响数 (Cumulative Effect of Accounting Principle Changes)
(121) NI：本期税后净利 (Net Income)
注：(121)=(117)+(118)+(119)+(120)
(122) EPS：每股盈余(元) (Earnings Per Share)