Chapter 2
Initial Letters and Item Abbreviations for Non-financial Companies (OTCCOMP)

There are 9 Initial Letters representing 9 major divisions in financial statements:

(1) A : stands for Assets (and includes 30 data items).
(2) L : stands for Liabilities (and includes 13 data items).
(3) E : stands for Stockholder's Equity (and includes 14 data items).
(4) I : stands for Income Statement (and includes 35 data items).
(5) D : stands for Dividends (and includes 3 data items).
(6) C : stands for Statement of Cash Flows (and includes 16 data items).
(7) SA: stands for Supplement Assets (and includes 27 data items).
(8) SL: stands for Supplement Liabilities (and includes 11 data items).
(9) M : stands for Miscellaneous (and includes 25 data items).

With the 9 major divisions, there are altogether 174 data items for each company in the databank. The Abbreviations and full names for each data item are listed as follows:

Assets (initial letter A, 30 items)

(1)CASH: Cash & Cash Equivalent
(2)ST: Short-term Investment - Marketable Securities
(3)NAR: Net Accounts Receivable
(4)NNR: Net Notes Receivable
(5)ARAFF: Accounts Receivable from Affiliates
(6)OTHR: Other Receivables
(7)INV: Inventories
Note: (7)=(118)+(119)+(120)+(121)+(122)+(123)+(124) -(125)-(126)
(8)PRE: Prepaid Expenses
(9)OTHCA: Other Current Assets
(10)CA: Total Current Assets
Note: (10)=(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)+(9)
(11)FUND: Fund
(12)LT: Long-term Investment
(13)LAND: Land
(14)BLD: Buildings
(15)MACH: Machinery Equipment
(16)TRAN: Transportation Equipment
(17)NAT: Natural Resources
(18)MISCEQ: Miscellaneous Equipment
(19)REVFA: Appreciation in Revaluation on Fixed Assets
Note: (19)=(127)+(128)+(129)+(130)+(131)+(132)
(20)DEPR: Accumulated Depreciation
Note: (20)=(133)+(134)+(135)+(136)
(21)DEPL: Accumulated Depletion
(22)FA@DED: Other Deduction on Fixed Assets
(23)CON: Construction in Process
(24)NFA: Net Fixed Assets
Note: (24)=(13)+(14)+(15)+(16)+(17)+(18)+(19)-(20)-(21)-(22)+(23)
(25)DEF: Deferred Assets
(26)INT: Intangible Assets
(27)LEA: Leasing Assets (Rental Assets)
(28)MISC: Miscellaneous Assets)
(29)OTHA: Total Other Assets
Note: (29)=(25)+(26)+(27)+(28)
(30)TOTAL: Total Assets
Note: (30)=(10)+(11)+(12)+(24)+(29)

Liabilities (initial letter L, 13 items)

(31)ST: Short-term Loans
(32)STNP: Short-term Notes Payable
(33)NP: Notes Payable
Note: (33)=(139)+(140)
(34)AP: Accounts Payable
Note: (34)=(137)+(138)
(35)ACC: Accrued Expenses
(36)TAXP: Income Tax Payable
(37)ADV: Advances from Customers
(38)CURLT: Current Portion of Long-term Debt
(39)OTHCL: Other Current Liabilities
(40)CL: Total Current Liabilities
Note: (40)=(31)+(32)+(33)+(34)+(35)+(36)+(37)+(38)+(39)
(41)LT: Total Long-term Liabilities
Note: (41)=(142)+(143)+(144)+(145)+(146)+(147)
(42)OTHL: Total Other Liabilities
(43)TOTAL: Total Liabilities
Note: (43)=(40)+(41)+(42)

Stockholder's Equity (initial letter E, 14 items)

(44)CSTO: Common Stock
(45)PSTO: Preferred Stock
(46)SSTO: Subscribed Stock (Proceeds from Shares Issued)
(47)RESCAP: Reserve for Raising Capital
(48)PICAP: Paid-in Capital in Excess of Par (Capital Reserve)
(49)LRES: Legal Reserve
(50)ARE: Appropriated Retained Earnings
(51)URE: Unappropriated Retained Earnings
(52)RE: Retained Earnings
Note: (52)=(49)+(50)+(51)
(53)UNLT: Unrealized Loss on Long-term Investment
(54)ADFOR: Adjustment for Foreign Currency Translation
(55)OTHAD: Other Adjustments
(56)TOTAL: Total Stockholders' Equity
Note: (56)=(44)+(45)+(46)+(47)+(48)+(52)-(53)+(54)+(55)
(57)TOTAL&L: Total Liabilities & Stockholders' Equity
Note: (57)=(43)+(56)

Income Statement (initial letter I, 35 items)

(58)REV: Gross Revenue
(59)RET: Sales Returns & Allowance
(60)OTHOR: Other Operating Revenue
(61)NNOR: Net Operating Revenue
Note: (61)=(58)-(59)+(60)
(62)COST: Cost of Goods Sold or Manufacturing Costs
(63)PRO: Gross Profit
Note: (63)=(61)-(62)
(64)REAP: Realized (+) or Unrealized (-) Gross Profit
(65)OE: Operating Expenses
(66)OI: Operating Income
(67)INTR: Interest Income
(68)INVR: Investment Income
(69)DINV: Gain on Disposal of Investment
(70)DFA: Gain on Disposal of Fixed Assets
(71)XGAIN: Exchange Gain
(72)RENT: Rent Revenue
(73)OTHNOR: Other Non-operating Revenue
(74)NOR: Total Non-operating Revenue
Note: (74)=(67)+(68)+(69)+(70)+(71)+(72)+(73)
(75)INTE: Interest Expense
(76)LINV: Loss on Investment
(77)LDINV: Loss on Disposal of Investment
(78)LDFA: Loss on Disposal of Fixed Assets
(79)XLOSS: Exchange Loss
(80)LVAL: Loss on Valuation of Assets
(81)OTHNOE: Other Non-operating Expense or Loss
(82)NOE: Total Non-operating Expense
Note: (82)=(75)+(76)+(77)+(78)+(79)+(80)+(81)
(83)NNOI: Net Non-operating Income
Note: (83)=(74)-(82)
(84)BTAX: Income Before Tax
Note: (84)=(66)+(83)
(85)TAX: Income Tax Expense
(86)CONT: Income from Continuing Operation
Note: (86)=(84)-(85)
(87)DISC: Income from Discontinued Department
(88)EXT: Extraordinary Items
(89)ACC: Cumulative Effect of Accounting Principle Changes
(90) NI: Net Income
Note: (90)=(86)+(87)+(88)+(89)
(91)EPS: Earnings Per Share
(92)R&D: Research & Development Expense

Dividends (initial letter D, 3 items)

(93)CASH: Cash Dividend
(94)SRE: Stock Dividend from Retained Earnings
(95)SCAP: Stock Dividend from Capital Reserve
Note: Some of the companies have issued preferred shares. For these companies, there are 3 more items of dividend data here for preferred shares. The Item Abbreviations for these preferred shares' dividends are the same as those of common shares' dividends, but the Company Code No. end with an additional English letter "A" to indicate these are preferred shares. For example, D1217@CASH is the retrieval code for "Dividends - A.G.V. Products - Cash Dividend"; and D1217A@CASH is the retrieval code for "Dividends - A.G.V. Products - Cash Dividend (Preferred Shares)". Some companies (very few though) have issued 2 kinds of preferred shares, A and B. In this case, the Company Code No. will end with either "A" or "B" to indicate the difference.

Statement of Cash Flows (initial letter C, 16 items)

(96)DEP: Depreciation Expense
(97)AMO: Amortization Expense
(98)CASHO: Cash Flows from Operating Activities
(99)CASHLT: Cash Flows from Long-term Investment
(100)SFA: Proceeds from Sale of Fixed Assets
(101)PFA: (Cash) Purchase of Fixed Assets
(102)CASHI: Cash Flows from Investing Activities
(103)CHLT: Changes in Long-term Borrowing
(104)CHBP: Changes in Bonds Payable
(105)DIR: Directors Compensation
(106)NEW: Proceeds from New Issues
(107)CASHF: Cash Flows from Financing Activities
(108)REXCH: Effect of Exchange rate Changes
(109)NCASH: Net Cash Flows
Note: (109)=(98)+(102)+(107)+(108)
Note: (110)=previous year's (1)
(111)CASHE: Cash Balances (End of Period)
Note: (111)=(1)

Supplement Assets (initial letter SA, 27 items)

(a) Accounts and Notes Receivable

(112)AR@RP: (Gross) Accounts Receivable - Affiliated
(113)AR@C: (Gross) Accounts Receivable - Nonaffiliated
(114)NR@RP: (Gross) Notes Receivable - Affiliated
(115)NR@C: (Gross) Notes Receivable - Nonaffiliated
(116)ANR@DED: Other Deductions on Accounts & Notes Receivable
(117)BAD: Allowance for Bad Debts
(118)ANR@RP: (Net) Accounts & Notes Receivable - Affiliated
(119)ANR: (Net) Total Accounts & Notes Receivable
Note: (119)=(112)+(113)+(114)+(115)-(116)-(117)

(b) Investories

(120)INV@RM: Inventories - Raw Materials
(121)INV@WIP: Inventories - Work-in-process
(122)INV@FG: Inventories - Finished Goods
(123)INV@OTH: Other Inventories
(124)CINV@L: Construction Dept. Inventories - Land
(125)CINV@CB: Construction Dept. Inventories - Construction/Buildings in Process
(126)CINV@FB: Construction Dept. Inventories - Finished Buildings/Construction
(127)INV@DED: Other Deductions on Inventories
(128)INV@AL: Allowance for Price Decline in Inventories

(c) Appreciation in Revaluation

(129)REV@LAND: Appreciation in Revaluation - Land
(130)REV@BLD: Appreciation in Revaluation - Buildings
(131)REV@MACH: Appreciation in Revaluation - Machinery Equipment
(132)REV@TRAN: Appreciation in Revaluation - Transportation Equipment
(133)REV@NAT: Appreciation in Revaluation - Natural Resources
(134)REV@MISC: Appreciation in Revaluation - Miscellaneous Equipment

(d) Accumulated Depreciation

(135)DEP@BLD: Accumulated Depreciation - Building
(136)DEP@MACH: Accumulated Depreciation - Machinery Equipment
(137)DEP@MISC: Accumulated Depreciation - Miscellaneous Equipment
(138)DEP@TRAN: Accumulated Depreciation - Transportation Equipment

Supplement Liabilities (initial letter SL, 11 items)

(a) Accounts and Notes Payable

(139)AP@C: Accounts Payable - Nonaffiliated
(140)AP@RP: Accounts Payable - Affiliated
(141)NP@C: Notes Payable - Nonaffiliated
(142)NP@RP: Notes Payable - Affiliated
(143)ANP: Total Accounts & Notes payable
Note: (143)=(139)+(140)+(141)+(142)

(b) Long-term Liabilities

(144)LTB: Long-term Borrowings
(145)BP: Bonds Payable
(146)REO: Reorganization Liabilities
(147)PEN: Accrued Pension Liabilities
(148)LTAX: Reserve for Land Appreciation Tax
(149)OTHLT: Other Long-term Liabilities

Miscellaneous (initial letter M, 25 items)

(150)INVT: Inventory Turnover
Note: inventory turnovre=cost of good sold/average inventory
(150)=(62)/[(previous year's (7)+(7))/2]
Unit: Number per Year
(151) INVD: Average Number Days Inventory in Stock
Note: Average number days inventory in stock
Unit: Days
(152) RECT: Receivables Turnover
Note: Receivables turnover=sales/average trade receivables
(152)=(61)/[(previous year's (3)+ current year's (3))/2]
Unit: Number per Year
(153) RECD: Average Number Days Receivables Outstanding
Note: Average Number Days Receivables Outstanding=365/receivables turnover
Unit: Days
(154) PAYT: Payables Turnover
Note: Payables Turnover=Sales/average accounts payable
(154)=(61)/[(previous year's (34)+ current year's (34))/2]
Unit: Number per Year
(155) PAYD: Average Number Days Payables Outstanding
Note: Average Number Days Payables Outstanding=365/Payables Turnover
Unit: Days
(156) CAPT: Working Capital Turnover
Note: Working Capital Turnover=Sales/average Working Capital
(156)=(61)/{[(previous year's (10)-previous year's (40))+(current year's (10) -current year's (40))]/2}
(157) FIXT: Fixed Assets Turnover
Note: Fixed Assets Turnover=Sales/Average Fixed Assets
(157)=(61)/[(previous year's (24) + current year's (24))/2]
(158) TOTT: Total Assets Turnover
Note: Total Asset Turnoever=Sales/Average Total Assets
(158)=(61)/[(previous year's (30) + current year's (30))/2]
(159) CURR: Current Ratio
Note: Current Ratio=Current Assets/Current Liabilities
(160) QUIR: Quick Ratio
Note: Quick Ratio=(Cash+Marketable Securities+Accounts Receivable)/Current Liabilities
(161) CASR: Cash Ratio
Note: Cash Ratio=(Cash+Marketable Securities)/Current Liabilities
(162) CFOR: Cash Flow from Operations Ratio
Note: Cash Flow from Operations Ratio=Cash Flow from operations/Current Liabilities
(163) DEF: Defensive Interval
Note: Defensive Interval=365*(Cash+Marketable Securities+Accounts Receivable)/Projected Expenditures
Unit: Days
(164) PROE: Projected Expenditures
Note: Projected Expenditures=Cost of Good Sold+Other Operation Expense Except Depreciation Expense
Unit: Thousands of NT$
(165) DEBE: Debt to Equity
Note: Debt to Equity=Total Debt/Total Equity
(166) TINT: Times Interest Earned
Note: Times Interest Earned=Earnings before Interest and Taxes/Interest Expense
Unit: Times
(167) CFOD: CFO to Debt
Note: CFO to Debt=CFO/Total Debt
(168) GROM: Gross Margin
Note: Gross Margin=Gross Profit/Sales
Unit: Percentage
(169) BEFM: Margin before Interest and Tax
Note: Margin before Interest and Tax=EDIT/Sales
Unit: Percentage
(170) PREM: Pretax Margin
Note: Pretax Margin=Earnings before Tax/Sales
Unit: Percentage
(171) PROM: Profit Margin
Note: Profit Margin=Net Income/Average Equity
Unit: Percentage
(172) RETA: Return on Assets
Note: Return on Assets=EBIT/Average Total Assets
(172)=((84)+(75))/[(previous year's(30)+current year's(30))/2]x100
Unit: Percentage
(173) RETE: Return on Equity
Note: Return on Equity=Net Income/Average Equity
(173)=(90)/[(previous year's(56)+current year's(56))/2]x100
Unit: Percentage
(174) DIVP: Dividend Payout
Note: Dividend Payout=Dividends/Net income
Unit: Percentage