第一章　台灣股票上市公司 財務報表資料庫簡介

　

1.6  證券業股(OTCCOMPS.bnk)之「開頭字母」與「項目名稱英文縮寫」

(二) 負債 (Liabilities， 開頭字母 L， 共 24 項)
單位: 新台幣千元
(40) ST：短期借款 (Short-term Loans)
(41) CPI：應付商業本票 (Commercial Papers Issued)
(42) BRA：附買回債券負債 (Bonds Sold under Repurchase Agreement)
(43) RSP：附買回票券負債 (Repurchase Securities Payable)
(44) LWAR：發行認購(售)權證負債 (Liabilities for Insurance of Call (Put) Warrants)
(45) RWAR：發行認購(售)權證再買回 (Repurchase of Issued Call (Put) Warrants)
(46) PUTOP：賣出選擇權負債 (Put Options)
(47) SFGD：融券保證金(Securities Financing Guarantee Deposit-in)
(48) DPSF：應 付融券擔保價款 (Deposit Payable for Securities Financing)
(49) RACC：轉融通借入款 (Borrowings from Re-accommodations)
(50) DERI：衍生工具負債 (Derivative Liabilities)
(51) PAY：應付款項 (Payables)
(52) ACC：應付費用 (Accrued Expenses)
(53) CTAX：當期所得稅負債 (Current Tax Liabilities)
(54) ADV：預收款項 (Advances from Customers)
(55) CURLT：一年內到期之長期負債 (Current Portion of Long-term Debt)
(56) PVC:負債準備-流動 (Provisions - Current)
(57) OTHCL：其他流動負債 (Other Current Liabilities)
(58) CL：流動負債總額 (Total Current Liabilities)
註：(58)=(41)+(42)+(43)+(44)+(45)+(46)+(47)+(48)+(49)+(50)+

               (51)+(52)+(53)+(54)+(55)+(56)+(57)

(59) LT：長期負債總額 (Total Long-term Liabilities)
註：(59)=(142)+(143)+(144)+(145)
(60) PVNC：負債準備-非流動 (Provisions - Non-current)
(61) DTAX： 遞延所得稅負債 (Deferred Tax Liabilities)
(62) OTHL：其他負債 (Total Other Liabilities)
(63) TOTAL：負債合計 (Total Liabilities)
註：(63)=(57)+(58)+(59)+(60)+(61)+(62)