Chapter 3
Initial Letters and Item Abbreviations for Financial Companies (OTCCOMPF)

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

(1) A : stands for Assets (and includes 28 data items).
(2) L : stands for Liabilities (and includes 19 data items).
(3) E : stands for Stockholder's Equity (and includes 14 data items).
(4) I : stands for Income Statement (and includes 49 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 24 data items).
(8) SL: stands for Supplement Liabilities (and includes 17 data items).
(9) M : stands for Miscellaneous (and includes 21 data items).

With the 9 major divisions, there are altogether 191 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, 28 items)

(1)CASH: Cash & Cash Equivalent
(2)ST: Short-Term Investment/Securities Purchased
(3)DCBC: Deposits Transferred To Central Bank/Dues from Banks
(4)REC: Receivables
(5)PRE: Prepaid Expenses
(6)RINS: Reinsurance Claim
(7)OTHCA: Other Current Assets
(8)CA: Total Current Assets
Note: (8)=(1)+(2)+(3)+(4)+(5)+(6)+(7)
(9) LOAN: Total Bills Purchased, Discounted and Loans
(10)FUND: Funds
(11)LT: Long-Term Investment
(12)LAND: Land
(13)MACH: Machinery Equipment
(14)BLD: Buildings
(15)TRAN: Transportation Equipment
(16)MISCEQ: Miscellaneous Equipment
(17)APPR: Appreciation
(18)DEPR: Accumulated Depreciation
(19)OTHDED: Other Deductions
(20)CON: Construction in Process
(21)NFA: Net Fixed Assets
Note: (21)=(12)+(13)+(14)+(15)+(16)+(17)-(18)-(19)+(20)
(22)DEF: Deferred Assets
(23)INT: Intangible Assets
(24)LEA: Leasing Assets
(25)MISC: Miscellaneous Assets
(26)OTHA: Total Other Assets
Note: (26)=(22)+(23)+(24)+(25)
(27)IBF: Assets Related to Intrabank and Foreign Currency Transactions
(28)TOTAL: Total Assets
Note: (28)=(8)+(9)+(10)+(11)+(21)+(26)+(27)

Liabilities (initial letter L, 19 items)

(29)NP: Notes Payable
(30)RSP: Repurchase Securities Payable
(31)DUE: Due to Banks/Call Loans from Banks/Bank Overdrafts
(32)PAY: Payables
(33)ACC: Accrued Expenses
(34)INSP: Insurance Claim Payable
(35)REINS: Unpaid Reinsurance Claim
(36)TAXP: Income Tax Payable
(37)RACC: Borrowings from Re-Accommodations
(38)ADV: Advances from Customers
(39)OTHCL: Other Current Liabilities
(40)CL: Total Current Liabilities
Note: (40)=(29)+(30)+(31)+(32)+(33)+(34)+(35)+(36)+(37)+(38)+(39)
(41)DEP: Deposits and Remittance
(42)BDI: Bank Debentures Issued
(43)BOR: Funds Borrowed from Central Bank and Banks
(44)LT: Long-Term Liabilities
(45)RES: Reserves
(46)OTHL: Other Liabilities
(47)TOTAL: Total Liabilities
Note: (47)=(40)+(41)+(42)+(43)+(44)+(45)+(46)

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

(48)CSTO: Common Stock
(49)PSTO: Preferred Stock
(50)SSTO: Subscribed Stock (Proceeds from Shares Issued)
(51)RESCAP: Reserve for Raising Capital
(52)PICAP: Paid-in Capital in Excess of Par (Capital Reserve)
(53)LRES: Legal Reserve
(54)ARE: Appropriated Retained Earnings
(55)URE: Unappropriated Retained Earnings
(56)RE: Retained Earnings
Note: (56)=(53)+(54)+(55)
(57)UNLT: Unrealized Loss on Long-term Investment
(58)ADFOR: Adjustment for Foreign Currency Translation
(59)OTHAD: Other Adjustments
(60)TOTAL: Total Stockholders' Equity
Note: (60)=(48)+(49)+(50)+(51)+(52)+(56)+(57)+(58)+(59)
(61)TOTAL&L: Total Liabilities & Stockholders' Equity
Note: (61)=(47)+(60)

Income Statement (initial letter I, 49 items)

(62)INTR: Interest Revenue
(63)FEE: Service Fees
(64)PREM: Primiums
(65)RCOM: Reinsurance Commission Revenues
(66)RECR: Claims Recovery of Reinsurance
(67)SEC: Gain on Sale of Securities Purchased
(68)EQU: Long-Term Equity Investment Income
(69)REAL: Gain or Loss on Investment - Real Estate
(70)XGAIN: Foreign Exchange Gain
(71)REVR: Reversal of Reserve
(72)BROR: Security Brokerage Revenue
(73)OTHIN: Other Investment Revenue
(74)OTHOR: Other Operating Revenue
(75)TOR: Total Operating Revenue
Note: (75)=(62)+(63)+(64)+(65)+(66)+(67)+(68)+(69)+(70)+(71)+(72)+(73)+(74)
(76)INTE: Interest Expense
(77)COME: Commission Expenses
(78)INS: Insurance Claim
(79)APRES: Appropriation for Reserve Accounts
(80)LST: Loss on Short-Term Investments/Loss on Sale of Securities Purchased
(81)LLT: Loss on Long-Term Equity Investment
(82)XLOSS: Foreign Exchange Loss
(83)BROE: Security Brokerage Expenses
(84)OTHOC: Other Operating Costs
(85)TOC: Total Operating Costs
Note: (85)=(76)+(77)+(78)+(79)+(80)+(81)+(82)+(83)+(84)
(86)PRO: Gross Profit
Note: (86)=(75)-(85)
(87)REAP: Realized or Unrealized Gross Profit
(88)OE: Operating Expenses
(89)OI: Operating Income (Loss)
Note: (89)=(86)+(87)-(88)

(a) Non-Operating Revenue

(90)DFA: Gain on Disposal of Fixed Assets)
(91)RENT: Rent Revenue)
(92)NXGAIN: Non-Operating Foreign Exchange Gain)
(93)RBAD: Recovery of Bad Debts)
(94)OTHNOR: Other Non-Operating Revenues)
(95)NOR: Total Non-Operating Revenue)
Note: (95)=(90)+(91)+(92)+(93)+(94)

(b) Non-Operating Expense

(96) NINTE: Non-Operating Interest Expenses
(97) LFA: Loss on Disposal of Fixed Assets
(98) LINV: Loss on Investments
(99) NXLOSS: Non-Operating Foreign Exchange Loss
(100)OTHNOE: Other Non-Operating Loss or Expenses
(101)NOE: Total Non-Operating Expenses
Note: (101)=(96)+(97)+(98)+(99)+(100)
(102)NNOI: Net Non-Operating Income
Note: (102)=(95)-(101)
(103)BTAX: Income Before Income Tax
Note: (103)=(89)+(102)
(104)TAX: Income Tax Expenses
(105)CONT: Income from Continuing Operations)
(106)DISC: Income (Loss) from Discountinued Department)
(107)EXT: Extraordinary Items
(108)ACC: Cumulative Effect of Change in Accounting Principles)
(109)NI: Net Income
Note: (109)=(103)-(104)+(105)+(106)+(107)+(108)
(110)EPS: Earnings per Share

Dividends (initial letter D, 3 items)

(111)CASH: Cash Dividend
(112)SRE: Stock Dividend from Retained Earnings
(113)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)

(114)DEP: Depreciation Expense
(115)AMO: Amortization Expense
(116)CASHO: Cash Flows from Operating Activities
(117)CASHLT: Cash Flows from Long-term Investment
(118)SFA: Proceeds from Sale of Fixed Assets
(119)PFA: (Cash) Purchase of Fixed Assets
(120)CASHI: Cash Flows from Investing Activities
(121)CHLT: Changes in Long-term Borrowing
(122)CHBP: Changes in Bonds Payable
(123)DIR: Directors Compensation
(124)NEW: Proceeds from New Issues
(125)CASHF: Cash Flows from Financing Activities
(126)REXCH: Effect of Exchange rate Changes
(127)NCASH: Net Cash Flows
Note: (127)=(116)+(120)+(125)+(126)
(128)CASHB: Cash Balances (Beginning of Period)
Note: (128)=previous year's (1)
(129)CASHE: Cash Balances (End of Period)
Note: (129)=(1)

Supplement Assets (initial letter SA, 24 items)

(a) Loans and Bills

(130)BILL: Bills Purchased and Discounted
(131)SLOAN: Short-Term Loans
(132)MLOAN: Medium-Term Loans
(133)LLOAN: Long-Term Loans
(134)ULOAN: Unogranized Money Market Loans
(135)PLOAN: Policy Loan
(136)BAD: Allowance for Bad Debts
(137)TLOAN: Total Loans and Bills Purchased and Discounted
Note: (137)=(130)+(131)+(132)+(133)+(134)+(135)-(136)
Note: (137)=(9)
(138)RLOAN: Loans to Related Parties

(b) Short-Term Investment on Equity Stocks

(139)GST: Gross Short-Term Equity Investment
(140)ALLP: Allowance for Price Deline in Investment
(141)OTHDE: Other Deduction
(142)NST: Net Short-Term Investment on Equity Stocks
Note: (142)=(139)-(140)-(141)
Note: (142)=(2)

(c) Appreciation in Revaluation

(143)REV@LAND: Appreciation in Revaluation - Land
(144)REV@MACH: Appreciation in Revaluation - Machinery Equipment
(145)REV@BLD: Appreciation in Revaluation - Buildings
(146)REV@TRAN: Appreciation in Revaluation - Transportation Equipment
(147)REV@MISC: Appreciation in Revlauation - Miscellaneous Equipment
(148)REV@T: Appreciation in Revaluation - Total
Note: (148)=(143)+(144)+(145)+(146)+(147)
Note: (148)=(17)

(d) Accumulated Depreciation

(149)DEP@MACH: Accumulated Depreciation - Machinery Equipment
(150)DEP@BLD: Accumulated Depreciation - Building
(151)DEP@TRAN: Accumulated Depreciation - Transportation Equipment
(152)DEP@MISC: Accumulated Depreciation - Miscellaneous Equipment
(153)DEP@T: Accumulated Depreciation - Total
Note: (153)=(149)+(150)+(151)+(152)
Note: (153)=(18)

Supplement Liabilities (initial letter SL, 17 items)

(a) Reserves

(154)RES@UP: Unearned Premium Reserve
(155)RES@POL: Policy Reserve
(156)RES@SPE: Special Reserve
(157)RES@CL: Reserve for Claims
(158)RES@REIN: Reserve for Reinsurance
(159)RES@GUA: Reserve for Guarantees
(160)RES@CON: Reserve for Contract-Breaking Loss
(161)RES@TRA: Reserve for Transaction Loss
(162)RES@OTH: Other Reserves
(163)RES@T: Total Reserves
Note: (163)=(154)+(155)+(156)+(157)+(158)+(159)+(160)+(161)+(162)
Note: (163)=(45)

(b) Long-term Liabilities

(164)LTB: Long-Term Borrowings
(165)BP: Bonds Payable
(166)PEN: Accrued Pension Liabilities
(167)LTAX: Reserve for Land Appreciation Tax
(168)APR: Appropriation for Loans
(169)OTHLT: Other Long-Term Liabilities
(170)TLT: Total Long-Term Liabilities
Note: (170)=(164)+(165)+(166)+(167)+(168)+(169)
Note: (170)=(44)

Miscellaneous (initial letter M, 25 items)

(171) CAPT: Working Capital Turnover
Note: Working Capital Turnover=Total Operating Revenue/Average Working capital
(171)=(75)/{[(previous year's(8)-previous year's(40))+(current year's(8)-current yera's(40))]/2}
(172) FIXT: Fixed Assets Turnover
NOte: Fixed Assets Turnover=Total Operating Revenue/Fixed Assets
(172)=(75)/[(previous year's(21)+current year's(21))/2]
(173) TOTT: Total Assets Turnover
Note: Total Assets Turnover=Total Operating Revenue/Average Total Assets
(173)=(75)/[(previous year's(28)+current year's(28))/2]
(174) CURR: Current Ratio
Note: Current Ratio=Current Assets/Current Liabilities
(175) LIQR: Liquid Reserves Ratio
Note: Liquid Reserves Ratio=Current Assets (CBC)/Reservable Deposits
Unit: Percentage
(176) DEBT: Debt to Total Assets
Note: Debt to Total=Total Liabilities/Total Assets
(177) DEBE: Debt to Equity
Note: Debt to Equity=Total Liabilities/Total Stockholders' Equity
(178) DEPN: Deposits to Net Assets
Note: Deposits to Net Assets=Deposits/Net Assets
(179) LOAND: Loans to Deposits
Note: Loans to Deposits=Loans/Deposits
(180) PAST: Past-Due Loan Ratio
Note: Past-Due Loan Ratio=Past-Due Loan/Total Loans
Unit: Percentage
(181) IED: Interest Expense to Average Total Deposits
Note: Interest Expense to Average Total Deposits=Interest Expense/Average Deposits
(181)=(76)/[(previous year's(41)+current year's(41))/2]
(182) IRL: Interest Revenue to Average Total Loans
Note: Interest Revenue to Average Total Loans= Interest Revenue/Average Total Loans
(182)=(62)/[(previous year's(9)+current year's(9))/2]
(183) TINT: Times Interest Earned
Note: Times Interest Earned=Net Income before Income Tax/Non-Operating Interest Expenses
Unit: Times
(184) BEFM: Margin before Interest and Tax
Note: Margin before Interest and Tax=Net Income before Income Tax/Total Operating Revenue
Unit: Percentage
(185) RETA: Return on Assets
Note: Return on Assets=Net Income before Income Tax/Average Total Assets
(185)=((96)+(103))/[(previous year's(28)+current year's(28))/2]x100
Unit: Percentage
(186) PREM: Pretax Margin
Unit: Pretax Margin=Income before Income Tax/Total Operating Revenue
Unit: Percentage
(187) PROM: Profit Margin
Unit: Profit Margin=Net Income/Total Operating Revenue
Unit: Percentage
(188) RETE: Return on Equity
Unit: Return on Equity= Net Income/Average Total Sotckholders' Equity
(188)=(109)/[(Previous year's(60)+current year's(60))/2]x100
Unit: Percentage
(189) CFOR: Cash Flow from Operations Ratio
Note: Cash Flow from Operations Ratio=Cash Flow from Operating Activities/Total Current Liabilities
(190) CFOD: CFO to Debt
Note: CFO to Debt=Cash Flow from Operating Activities/Total Liabilities
(191) DIVP: Dividend Payout
Note: Dividend Payout=Dividends/Net Income
Unit: Percentage