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」

(四) 損益表 (Income Statement， 開頭字母 I， 共 46 項)

單位: 新台幣千元
(79)

bROR：經紀手續費收入 (brokerage handling fee revenue)

(80)

UNDR：承銷業務收入(underwriting business revenue)

(81)

STOR：股務代理收入(Revenue from Providing Agency Service for Stock Affairs)

(82) INTR：利息收入 (Interest Revenue)
(83) DIVR：股利收入 (dividend revenue)
(84) VGSEC：營業證券透過損益按公允價值衡量之淨利益(損失) (Net Gains or Losses on Operating Securities at Fair Value through Profit or Loss)
(85) GLRP：借券及附賣回債券融券回補淨利益(損失) (Net Gains (Losses) on the Covering of Securities Borrowing & Short Sales of Bonds with Reverse Repurchase Agreements)
(86) GLSO：借券及附賣回債券融券透過損益按公允價值衡量之淨利益(損失) (Net Gains (Losses) on Measurement at Fair Value through Profit or Loss for Securities Held for Operations)
(87) COMI：佣金收入 (Commission Income)
(88) IWAR：發行認購(售)權證淨利益(損失) (Net Profit (Loss) from Issuing Call (Put) Warrants)
(89) RDERI：衍生工具淨利益(損失) (Net Revenue (Loss) from Derivative Financial Products)
(90) OTHOR：其他營業收益 (Other Operating Revenue)
(91) TREV：收益合計 (total revenue)
註：(91) = (79)+(80)+(81)+(82)+(83)+(84)+(85)+(86)+(87)+(88)+(89)+(90)
(92) BROE：經紀手續費支出 (brokerage handling fee expense)
(93) DEALE：自營 經手費支出 (dealing handling fee expense)
(94) REFE：轉融通手續費支出 (refinancing handling fee expense)
(95) UNDE：承銷作業手續費支出 (underwriting operation handling fee expense)
(96) INTE：利息支出 (Interest Expense)
(97) COME：佣金支出 (Commission Expense)
(98) CLEAR：結算交割股務費 支出 (clearing & settlement service expenses)
(99) EMBE：員工福利費用 (Employee Benefit Expense)
(100) DEP：折舊及攤銷費 用 (Depreciation & Amortization Expense)
(101) OE：營業費用 (Operating Expenses)
(102) OTHOE：其他營業支出 (Other Operating Expenses)
(103) TE：費用合計 (total expenses)
註：(103) = (93)+(94)+(95)+(96)+(97)+(98)+(99)+(100)+(101)+(102)
(104) JOIN： 採用權益法認列之子公司、關聯企業及合資損益之份額 (Share of Profit or Loss of Associates & Joint Ventures Accounted for Using Equity Method)
(105) OGI：其他 利益及損失 (Other Gains & Losses)
(106) BTAX：稅前純益 (Income Before Tax)
註：(106)=(91)-(103)+(104)+(105)
(107) TAX：所得稅費用 (Income Tax Expense)
(108) CONT：繼續營業部門稅後淨利 (Income from Continuing Operation)
註：(108)=(106)-(107)
(109) DISC：停業單位損益 (Income (Loss) from Discontinued Operation)
(110) NI：本期稅後淨利 (Net Income)
註：(110)=(108)+(109)
(111) EPS：每股盈餘(元) (Earnings Per Share)
(112)

PDEAL：出售證券收入 - 自營 (profit from sale of securities - dealing)

(113)

PUND：出售證券收入 - 承銷 (profit from sale of securities - underwriting)

(114)

PHED：出售證券收入 - 避險 (profit from sale of securities - hedging)

(115)

PWAR：出售證券收入 - 認購(售)權證 (profit from sale of securities - call (put) warrants)

(116) LDEAL：出售證券成本 - 自營 (loss from sale of securities - dealing)
(117) LUND：出售證券成本 - 承銷 (loss from sale of securities - underwriting)
(118) LHED：出售證券成本 - 避險 (loss from sale of securities - hedging)
(119) LWAR：出售證券成本 - 認購(售)權證 (loss from sale of securities - call (put) warrants)
(120)

OSD：營業證券出售淨利益 - 自營 (Net Profit from Sale of Operation Securities - Dealing)

(121) OSU：營業證券出售淨利益 - 承銷 (Net Profit from Sale of Operation Securities - underwriting)
(122) OSH：營業證券出售淨利益 - 避險 (Net Profit from Sale of Operation Securities – Hedging)
(123) OSW：營業證券出售淨利益 - 認購(售)權證 (Net Profit from Sale of Operation Securities – Call (Put) Warrants)
(124) NPOS：營業證券出售淨利益(損失) (Net Profit (loss) from Sale of Operation Securities)