第一章 台灣股票上櫃公司 財務報表資料庫簡介
1.
4
金控股合併報表
(OTCCOMPO.bnk)之「開頭字母」與「項目名稱英文縮寫」
(一) 資產 (Assets， 開頭字母 A， 共 31 項)
單位: 新台幣千元
(1)
CASH：現金及約當現金 (Cash & Cash Equivalent)
(2)
DCBC：存放央行及拆借金融同業 (Due from the Central Bank & Call Loans to Banks)
(3)
FAFV： 透過損益按公允價值衡量之金融資產 (
Financial Assets at Fair Value through Profit or Loss)
(4)
BBPR
：
附賣回票券及債券投資 (Bills & Bonds Purchased under Resell Agreements)
(5)
REC：應收款 (Receivables)
(6)
TAX：當期所得稅資產 (Current Tax Assets)
(7)
LOAN：貼現及放款淨額 (Loans discounted (Net))
註：(7)=(118)+(119)+(120)+(121)+(122)+(123)+(124)+(125)=(126)
(8)
REI
：
再保險合約資產-淨額 (Reinsurance Contract Asset (Net))
(9)
AFIA：
備供出售金融資產 (
Available-for-sale Financial Assets
)
(10)
DERI：
避險之衍生金融資產 (Derivative Financial Assets for Hedging)
(11)
HFIA：
持有至到期日金融資產 (Held-to-maturity
Financial Assets
)
(12)
IEQU：
採用權益法之投資 (Investments Accounted for Using Equity Method )
(13)
FIAC：
以成本衡量之金融資產 (
Financial Assets Carried at Cost
)
(14)
IDEBT：
無活絡市場之債券投資 (Investments in Debt Securities with No Active Market)
(15)
OFIA：
其他金融資產 (Other Financial Assets)
(16)
REAL
：
投資性不動產-淨額
(
Investment property (Net)
)
(17)
PROD：分離帳戶保險商品資產 (Separate Account Products Assets)
(18)
LAND：土地 (Land)
(19)
BLD：房屋及建築 (Buildings)
(20)
MACH：機器及電腦設備 (Machinery Equipment)
(21)
MISCEQ：雜項設備 (Miscellaneous Equipment)
(22)
APPR：重估增值 (Appreciation)
註：(19)=(112)+(113)+(114)+(115)=(116)
(23)
DEPR：累計折舊 (Accumulated Depreciation)
註：(21)=(116)+(117)+(118)
=(
119)
(24)
I
MP
： 累計減損 (Accumulated Impairment)
(25)
CON：在建工程及預付設備款 (Construction in Process)
(26)
NFA：固定資產淨額 (Net Fixed Assets)
註：(26)=(18)+(19)+(20)+(21)+(22)-(23)-(24)+(25)
(27)
DEF：遞延資產 (Deferred Assets)
(28)
INT：無形資產 (Intangible Assets)
(29)
MISC：雜項資產 (存出保證金等) (Miscellaneous Assets)
(30)
OTHA：其他資產總額 (Total Other Assets)
註：(30)=(27)+(28)+(29)
(31)
TOTAL：資產總額 (Total Assets)
註：(31)=(1)+(2)+(3)+(4)+(5)+(6)+(7)+(8)+(9)+(11)+(12)+(13)+(14)+(15)+(16)+(17)+(26)+(30)
