| Code |
Abbreviation |
Account
Name |
Definition |
| 3990 |
A Share EPS |
A Share Earnings per Share |
It comes from the company's
Financial Statement directly.
The figure is not always right because the denominator, number of Common
Stock, is not always the
Weighted Average Shares. Secondly, the
numerator, earnings, is not always the Income
After Taxes for Stockholders of Common Stock. |
| 1130 |
A/P & N/P |
Accounts & Notes
Payable-trade |
Life Insurance:
It refers to the short-term liabilities because
of purchases for Merchandise, Raw Materials and
Supplies, or Labor Services on Credit. It also includes Due from or
to Joint Operation Company, and Accounts Payable - Consignors, etc.
Investment Industry : It
includes accounts payable from operating
activities of the business. It excludes payable on
Interest. and Accounts Payable - Consignors, etc. |
| 1131 |
A/P & N/P -Related |
Accounts & Notes
Payable to Related Parties |
It results from related
parties and is a portion of #1130, Accounts & Notes Payable. |
| 0130 |
A/R & N/R |
Accounts & Notes
Receivable - Trade |
Life Insurance:
It includes claim against customer and other parties arising from
the operations of the business. It is presented in net amount. It also
includes Due to joint operation company, amounts due from fellow
subsidiaries and amounts due from associated
companies. <Note> Due
or Advance to joint company: The Account
Receivable from Agency selling. Investment
Industry : It includes
Interest Receivable, Dividends Receivable, etc..
includes Due to joint operation company, amounts due from fellow
subsidiaries and amounts due from associated
companies. <Note> Due
or Advance to joint company: The Account
Receivable from Agency selling. |
| 0131 |
A/R& N/R-Related |
Accounts & Notes
Receivable From Related Parties |
It results from related
parties and is a portion of #0130, Accounts & Notes Receivable. It
results from related parties and is a portion of #0130, Accounts &
Notes Receivable. |
| 1170 |
Accrued Expenses |
Accrued Expenses |
It means that company have
enjoyed benefits but not paid
yet. It should be adjusted in books on
closing day. It includes, Wages & Salaries Payable, Rent
Payable, Interest Payable, and Staffs Welfare Fund (or Welfare Payable).
But it excludes Taxes Payable(See #1210). |
| 0197 |
Accrued Interest |
Accrued Interest |
Bank Industry: Interest
Receivables |
| 7307 |
Adj of Foreign-Inv. |
FX Translation Adjustment
(Investing) |
Bank Industry: Effect of
Foreign Exchange Rate Changes from Investment Activities |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
#7400-#7410-#7421+#7422-#7447+#7449-#7448-#7443
+#7444-#7445-#7446+#7450 |
| 2370 |
Adj.for I.A.S. |
Adjustment for ¢×¢Ï¢á |
It refers to the Difference
between the PRC Standard
Reports and the IAS Standard Reports. |
| 2360 |
Adj.-Foreign Exch. |
Adjustment For Foreign
Exchange |
The cumulative adjustment
results from exchanging Foreign
Currency to local currency. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
Life Insurance:
#7300 +#7332 -#7338 +#7324 -#7325 -#7323 -#7350 -#7351 + #7341 -
#7342 +#7331 - #7334 -#7339 +#7337 Bank Industry:
#7300+#7316-#7323+#7324+#7325+#7337-#7339+#7341
-#7342+#7331-#7334+#7332-#7338+#7343-#7344+#7345 -#7346-#7307 |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
Life Insurance:
It includes all the Cash Adjustment about
Operating, but not cover in (#7030, .., #7223, #7274, #7273, #7276,
#7278, #7275, #7283, #7281, #7282, #7215, #7207) Bank Industry: reference
#7201 #7214, #7333, #7216,
#7220, #7230,#7223, #7224 |
| 7207 |
Adj-FX Operation |
FX Translation Adjustment
(Operating) |
Life Insurance:
Effect of Foreign Exchange Rate Changes from Operating Activities
Bank Industry: Effect of Foreign Exchange Rate Changes from Operating
Activities |
| 3355 |
ADM Expense |
Administrative Expense |
Life Insurance:
Management expense dues from insurance business. |
| 3703 |
ADM-Others |
Administrative Expense-
Others |
Life Insurance:
Management expenses from Non-Insurance operation |
| 1180 |
Advance formCustomer |
Advances From Customers |
It means that company have
received benefits or money
but have not offered merchandise or labor
which should be offered in a year. For instance, Advance of
Merchandise (or Labor) from Customers. |
| 0164 |
Advance To Cust. Net |
Advances To Customers |
Life Insurance:
Advances made to customers. |
| 7282 |
Advanced Inc. & Dec |
Advanced Increase
(Decrease) |
It refers to the
Increase(Decrease) of Advance- Customers,
if it is negative, that means Decrease
of Advance- Customers. |
| 0191 |
Advances To Customer |
Loan & Advances to Customers
(Gross) |
Bank Industry: Gross
Advances to customers |
| 0195 |
Advances To Financ. |
Advances To Banks And
Financial Institution |
Bank Industry: Advances to
banks and financial institution. |
| 0142 |
Advances to Others |
Advances to Customers &
Other Accounts |
Bank Industry: Includes Net
advances to customers, Advances to banks
and financial institution, Accrued Interest, and other accounts
#0194+#0195+#0196+#0197 |
| 0336 |
Allow.for Inv-Asssoc |
Allowance For Investment
Valuation Loss-Associated |
It refers Provision for
diminution in value of associated company |
| 0339 |
Allow.for Inv-Oother |
Allowance For Investment
Valuation Loss-Other Investment |
It refers Provision for
diminution in value of securities (Including listed in H.K. , oversea and
unlisted shares). |
| 0338 |
Allow.for Inv-Subsid |
Allowance For Investment
Valuation Loss-Subsidiaries |
It refers Provision for
diminution in value of subsidiaries company |
| 0126 |
Allow.-S/T Invest. |
Allowance For S-T
Investment Loss |
Allowance for short-term
investment loss |
| 7212 |
Amortisation |
Amortisation |
It includes all
Amortisation Expenses of deferred assets. |
| 3334 |
Amortisation of Inv. |
Amortisation of Interests
in L-T Investment (Written off) |
Bank Industry: It means the
amortisation of Interest from the difference between actuarial cost and
Net value for Investment. |
| 0340 |
Amounts Fr Ulti.Hold |
Amounts Due From The
Ultimate Holding Co. & Subsidiaries |
Bank Industry: During the
year, the Group entered into transactions with its ultimate holding
company and certain subsidiaries of the ultimate holdings
company in the ordinary course of its banking operations. Included
in the following balance sheet captions are balances due from/to the
ultimate holding company and
subsidiaries of the ultimate holding company . |
| 0341 |
Amounts from Associ. |
Amounts Due From Associated
Co. |
Bank Industry: During the
year, transactions with certain Associated Company in the ordinary course
of its banking business. |
| 0342 |
Amounts From Subsid. |
Amounts Due From
Subsidiaries. |
Bank Industry: During the
year, transactions with certain subsidiaries in the ordinary course of its
banking business. |
| 1157 |
Amounts To Associate |
Amounts Due To Associated
Co. |
Bank Industry: Reference to
#0341 |
| 1158 |
Amounts To Subsid. |
Amounts Due To Subsidiaries |
Bank Industry: Reference
#0342 |
| 1156 |
Amounts To Ulti. Co |
Amounts Due To Ultimate
Hold. Co. & Subsidiary Of Ulti. Co. |
Bank Industry: see #0340 |
| 3331 |
Auditors'Remunerat. |
Operating
Expenses-Auditors' Remuneration |
Bank Industry: Auditors'
Remuneration |
| 3368 |
Bad Debts Expensed |
Charge For Bad Debts-Bad
Debts Expenses |
Bank Industry: Other bad
debts charges. |
| 7261 |
Bad Debts Provisions |
Provisions For Bad &
Doubtful Debts |
Bank Industry: Net charge
for bad and doubtful debts of gross advances to customers. |
| 1221 |
Bank Loan -one Year |
Long-Term Bank Loan Not
Exceeding 1 Year |
Long-Term Bank Loan Not
Exceeding 1 Year |
| 7030 |
Before Taxes Income |
Profit Before Tax |
Before Taxes Income |
| 0151 |
Bills Provision-Gen. |
Trade Bills
Provision-General |
Bank Industry: General
provisions for bad and doubtful debts. |
| 1420 |
Bonds & Convertible |
Bonds & Convertible
Bonds (debentures) |
Corporate Bonds Liability,
includes the current portion. |
| 7443 |
Bonds Issued |
Bonds Issued |
It also include the Issue
of Convertible Bonds. |
| 7444 |
Bonds Redeemed |
Bonds Redeemed |
The Repay for Corporate
Bonds in Current Period |
| 0420 |
Buildings & Stru. |
Buildings & Structures |
It includes Leasehold land
and buildings. Including the
Building Cost and the Capitalization
of Interest for Loan and Related Expense
and Foreign Exchange Gain/Loss. |
| 2314 |
Cap. Redeem Reserve |
Capital Redemption Reserve |
Capital Redemption Reserve |
| 1600 |
Cap.Gain Smooth Res. |
Capital Gains Smoothing
Reserve |
Life Insurance:
All gains and losses arising from the valuation of long-term,
retirement and general business investments, together with gains and
losses realized on disposal
off these investments during the
period, are taken directly to this reserve. |
| 7020 |
Cap.Interest Expend. |
Capitalized Interest
Expenditure |
It includes the
Capitalization of Interest from Loan
for Fixed Assets, Land and Housing &
Construction in Long-term Investment. |
| 2313 |
Capital Revaluation |
Capital reserves(Including
Goodwill) |
Acquisition of a subsidiary
or an associate, which represents
the excess or shortfall of the purchase consideration over the Group's
share of the fair value ascribed to the separable net assets of the
subsidiary or associate acquired at the
date of acquisition. |
| 7325 |
Capitalized Interest |
Capitalized Interest
Expenditure |
Capitalized Interest
Expenditure |
| 0113 |
Cash and S/T Funds |
Cash and Short-term Funds |
Bank Industry: Includes
Cash and Balances with Banks and financial
institution, Money at call and Short Notice, Treasury Bill and Exchange
Fund Bills #0132+#0133+#0134 |
| 7910 |
Cash at Beginning |
Cash at Beginning of Year |
It refers to Last Period's
#0112. |
| 7920 |
Cash at End of Year |
Cash & Equiv - End of
Year |
It refers to This Period's
#0112. |
| 7401 |
Cash Before Fin. Act |
Cash Before Financing
Activities |
#7201+#7209-#7720+#7300 |
| 4151 |
Cash Div.P/S Common |
Cash Div. Per Share -Common
Stock (Cent) |
The Cash Dividends per
share SUM #4153 and #4154 |
| 4152 |
Cash Div.P/S Prefer. |
Year End Cash Dividend Per
Share-Preferred Stock |
Year End Cash Dividend Per
Share-Preferred Stock |
| 7400 |
Cash Flow-Financing |
Cash Flow from Financing
Activities |
#7410+#7421-#7422+#7447-#7449+#7448+#7443-
#7444+#7445+#7446-#7450+#7499 |
| 7300 |
Cash Flow-Investment |
Cash Flow from Investment
Activities |
Life Insurance: (#7338
-#7332 -#7324 +#7325 +#7323 +#7350 +#7351 -#7341 +#7342 -#7331 +#7334
+#7339 -#7337 +#7399 ) Bank
Industry: #7316+#7323-#7324+#7325-#7337+#7339-#7341+#7342
-#7331+#7334-#7332+#7338+#7307+#7399¡
) |
| 0112 |
Cash,Cash Equivalent |
Cash on Hand & Cash
Equivalent |
Life Insurance:
Includes Cash and Balances with Banks and
financial institution |
| 1150 |
CD-Liability |
Certificate of Deposits |
Bank Industry: It includes
Certificates of Deposits issued by Bank. |
| 0153 |
Certificates Of Dep. |
Certificates Of Deposit |
Bank Industry: All the
certificates of deposit held are held-to-maturity and are unlisted. |
| 3366 |
Charge Bad Debt-Gen. |
Charge For Bad
Debts-General Provision |
Bank Industry: Specific
provision is made for doubtful debts as and when they are so considered
and, in addition, amounts
have been set aside as general provisions
for doubtful debts. |
| 3367 |
Charge Bad Debt-Reco |
Charge For Bad Debts-Bad
Debts Recovered |
Bank Industry: Bad debts
charges recovered. |
| 3365 |
Charge Bad Debt-Spec |
Charge For Bad
Debts-Special Provisions |
Bank Industry: Specific
provision is made for doubtful debts as and when they are so considered
and, in addition, amounts
have been set aside as general provisions
for doubtful debts. |
| 3330 |
Charge For Bad |
Charge For Bad &
Doubtful Debts |
Bank Industry: Charge For
Bad & Doubtful Debts |
| 7268 |
Chg In Advances-Bank |
Change In Advances to Banks
& Other Financial Institutions |
Bank Industry: Change in
loans and advances to banks. |
| 7267 |
Chg In Advances-Cust |
Change In Advances to
Customers |
Bank Industry: Change in
advances to customers |
| 7292 |
Chg In CDs Issued |
Change In CDs Issued |
Bank Industry: Change in
certificates of deposit issued. |
| 7266 |
Chg In CDs-Dealing |
Change In CDs Held For
Dealing Purpose |
Bank Industry: Change in
securities held for dealing purposes. |
| 7262 |
Chg In Place-Banks |
Change In Placements With
Banks & Other Financial Institutions |
Bank Industry: Change in
cash and placements with banks repayable. |
| 7264 |
Chg In Sec-Invest |
Change In Sec Held For
Investment Purpose |
Bank Industry: Change in
securities held for investment purposes. |
| 7263 |
Chg Trade Bill & CD |
Change In Trade Bills &
CD |
Bank Industry: Change in
treasury bills and other eligible bills,
and certificates of deposit. |
| 7291 |
Chg-Debt Securities |
Change In Debt Securities |
Bank Industry: Change in
debt securities. |
| 7294 |
Chg-Deposi Otr Banks |
Change In Deposits &
Balances of Other Banks |
Bank Industry: Change in
deposits from banks. |
| 7296 |
Chg-Deposits of Cust |
Change In Deposits of
Customers |
Bank Industry: Change in
customer accounts. |
| 7293 |
Chg-Interest Payable |
Change In Interest Payable
& Other Liabilities |
Bank Industry: Change in
interest payable & other liabilities. |
| 7269 |
Chg-Interest Receiva |
Change In Interest
Receivable & Other Assets |
Bank Industry: Change in
interest receivable & other assets. |
| 1135 |
Claims Payable |
Claims Payable |
Life Insurance:
It includes Death and Disability claims, General Insurance claims. |
| 2110 |
Common Stock |
Share Capital |
It refers to the legal
capital of company |
| 3970 |
Consol. Net Income |
Consolidated Net Income |
(#3950-#3960). |
| 0490 |
Constru.in Progress |
Construction in Progress
& Prepayment On Equipment |
The expenditures for those
two items will be transferred to Fixed Assets at Costs. The
interests on loans and related expenses, and the difference on
foreign exchange should have been capitalized
before Construction in Progress been transferred. |
| 7010 |
Contingent Liab. |
Total Contingent
Liabilities |
It includes the amount of
money resulting from endorsements and guarantees for related parties, the
associates, stockholders, employees, and so
on. #7015+#7016+#7017 |
| 7016 |
Contingent Liab-Ass. |
Contingent Liabilities-
Associated Company |
Contingent Liabilities-
Associated Company |
| 7017 |
Contingent Liab-Oth. |
Contingent Liabilities-
Other |
Contingent Liabilities-
Other |
| 7015 |
Contingent Liab-Sub. |
Contingent Liabilities-
Subsidiaries Company |
Contingent Liabilities-
Subsidiaries Company |
| 2318 |
Contributed Surplus |
Contributed Surplus |
The contributed surplus
represents the difference between
the nominal value of company's share issued in exchange for the issured
capital of the subsidiaries
and the net asset value of shares. |
| 7448 |
Contribution Fr Min. |
Contribution of Minority
Shareholder |
Injection from minority
shareholder, etc.. Injection from minority shareholder, etc.. |
| 3940 |
Cumulative Effects |
Cumulative Effects |
It refers to the
Accumulated Influence due from Accounting
Principle Change(already deduct the income taxes and expense). It refers
to the Accumulated Influence due from
Accounting Principle Change(already deduct the income taxes and
expense). |
| 4000 |
Current Net Income |
Current Net Income |
#3970 |
| 0311 |
Debt Sec-Listed HK |
Debt Securities-Listed In
HK |
Bank Industry: Debt
Securities-Listed In Hong Kong |
| 0312 |
Debt Sec-OutsideHK |
Debt Securities-Listed
Outside HK |
Bank Industry: Debt
Securities-Listed In Outside Hong Kong |
| 0313 |
Debt Sec-Unlisted |
Debt Securities-Unlisted |
Bank Industry: Debt
Securities-Unlisted |
| 7274 |
Dec(Inc) Premium |
Dec(Inc) Premium |
Life Insurance:
It refers to the Decrease (increase) of Premium
Receivable. If it is negative value, that means
increase of Premium Receivable. |
| 7334 |
Dec. in Associated |
Decrease in Interest in
Associated Company |
Life Insurance:
The proceeds from disposal of Interest in
Associated Company. Bank
Industry: The proceeds from disposal of Interest in
Associated Company. |
| 7338 |
Dec. in Other Inv. |
Decrease in Interest in
Other Investment |
Life Insurance:
The proceeds from disposal of other Long-term
Investment Bank Industry: The proceeds from disposal of other
Long-term Investment |
| 7273 |
Dec.(Inc.) in A/R |
Decrease(Increase) in
Account Receivable |
It refers to the
Decrease(Increase) of Account Receivable, if it is negative , that means
Increase of Account Receivable. |
| 0810 |
Deferred Charges |
Deferred Charges |
It includes Long-term
Prepaid Expenses, Long-term Prepayments,
Organization Cost, Permanent Textile
quota Entitlements. |
| 1490 |
Deferred Credit |
Deferred Credit |
It includes Deferred
Assets, Deferred Revenue, Unrealized Gains from Related Company. It
includes Deferred Assets, Deferred Revenue, Unrealized Gains from Related
Company. |
| 1515 |
Deferred Tax |
Deferred Taxation |
It refers to the
Amortization of Income Taxes for different
period. |
| 1146 |
Deposit & Balance |
Deposits & Bal. of Fin.
Institution |
Bank Industry: It includes
deposits and balances of the banks and financial institutions . |
| 1147 |
Deposit of Customers |
Current Savings and Deposit
Accounts of Customers |
Bank Industry: It refers to
the Savings and Deposit Accounts of Customers. |
| 0456 |
Depr.of Dev.Property |
Accumulated Properties Held
Under Development |
Life Insurance:
It is detail of #0486, please see #0486. Bank Industry:
It is detail of #0486, please see #0486. |
| 3314 |
Depre & Amortisation |
Depreciation &
Amortisation |
General
#7218+#7211+#7212 |
| 7218 |
Depre. & Amort.(C/F) |
Depreciation &
Amortisation (C/F) |
It includes all
Depreciation Exp. & Amortisation Exp. in the current period. Then
#7211 and #7212 show N/A. |
| 0486 |
Deprec.-Fixed Asset |
Depreciation-Fixed Asset |
(#0426 + #0436 + #0466+#0456+#0466), It
includes Accumulated Depreciation - Building,
Accumulated Depreciation - Equipment, Accumulated
Depreciation - Other
depreciable assets, and so on. |
| 0446 |
Deprec.-Inv.Property |
Accumulated Investment Properties |
No depreciation is provided
on investment properties except
where the un-expired terms of the
relevant lease is 20 years or less. |
| 0426 |
Depreciated-building |
Accumulated
Depreciation-building |
It is detail of #0486,
please see #0486. |
| 0436 |
Depreciate-Machinery |
Accumulated
Depreciation-equipment |
It is detail of #0486,
please see #0486. |
| 0466 |
Depreciate-Others |
Accumulated
Depreciation-other Depreciable Assets |
It is detail of #0486,
please see #0486. |
| 7211 |
Depreciation |
Depreciation |
It includes all
Depreciation Expenses in the current period, include Idle Asset
Depreciation. |
| 0450 |
Developing Propery |
Properties Held Under
Development |
Properties Held Under
Development |
| 3441 |
Disp.Gain -Rel-Party |
Gain from Disposal of
Assets - Related Party |
It includes the Gains from
Disposal of Long or Short Term Investment and Fixed Assets of Related
Party, please also see #3111. |
| 3541 |
Disp.Loss -Rel-Party |
Loss from Disposal of Fix
Assets - Related Party |
It includes the Loss from
Disposal of Long or Short
Term Investment and Fixed Assets of Related
Party, please also see #3111. |
| 7339 |
Disposal Intag. Ast. |
Disposal Intangible Asset |
Life Insurance:
The proceeds from disposal of Intangible Assets. Bank Industry: The
proceeds from disposal of Intangible Assets. |
| 7323 |
Disposal of Assets |
Proceeds From Disposal of
Fixed Assets |
It includes the proceeds
from Disposal of Fixed Assets
and Idle Assets. |
| 7342 |
Disposal Of Sub. Co. |
Disposal Of Subsidiaries
Co. |
Life Insurance:
The proceeds from disposal of Interest in
Subsidiary Company. Bank
Industry: The proceeds from disposal of Interest in
Subsidiary Company. |
| 7614 |
Div Paid to Minority |
Dividends Paid to Minority
Shareholders |
Bank Industry: Dividends
Paid to Minority Shareholders |
| 7208 |
Div. From Associated |
Dividend From Associated
Companies |
Life Insurance:
Dividend Income from Associated Company
Bank Industry: Dividend Income from Associated Company |
| 7613 |
Div.Paid-Exclude Min |
Dividend Paid (Exclude
Minority Shareholder & Associated Co |
Bank Industry: Dividend
Paid (Exclude minority shareholder &
Associated Company) |
| 3144 |
Dividend Income |
Dividends Income |
Bank Industry: Dividend
income from listed & unlisted investments |
| 1200 |
Dividend Payable |
Proposed Dividend |
Life Insurance:
It means that the Company have appropriated a sum
of dividend but have not pay out.
Bank Industry: It means that the Company have appropriated a sum of dividend but have not pay out. |
| 7611 |
Dividends Paid |
Dividends Paid |
Life Insurance:
Dividend Paid |
| 7204 |
Dividends Received |
Dividends Received (Exclude
Associated Companies |
Life Insurance:
Other dividends received, excluding dividends from
Associated Companies. Bank Industry: Other dividends received,
excluding dividends from Associated
Companies. |
| 0132 |
Due fm Bank&Call Loa |
Cash And Balances With
Banks And Financial Institution |
Bank Industry: Cash in hand
and balances with banks and other financial institutions. |
| 7228 |
Due fm Cap. Reserve |
Due from Capital Gains
Smoothing Reserve |
Life Insurance:
The amount due from Capital Gains Smoothing
Reserve. |
| 1136 |
Due fm. Insured Fund |
Due from Insured Funds |
Life Insurance:
Policyholders' funds on deposit |
| 3150 |
Due fm.Capital Gains |
Due from Capital Gains
Smoothing Reserve |
Life Insurance:
All gains and losses arising on the disposal and revaluation of
insurance business investment account over an appropriate future period. |
| 7700 |
Effects FX Rates |
Exchange Rate Effect Adj
Opening Bal |
It refers to the Foreign
Currency Exchange Influence in Current Period. |
| 4157 |
Ep-interim Cash Div. |
Interim Cash Dividend- Preferred
Share |
Interim Cash Dividend of
Per Share- Preferred Share |
| 0314 |
Equity Sec-Listed HK |
Equity Securities-Listed In
HK |
Bank Industry: Equity
Securities-Listed In Hong Kong |
| 0315 |
Equity Sec-OutsideHK |
Equity Securities-Listed
Outside HK |
Bank Industry: Equity
Securities-Listed In Outside Hong Kong |
| 0316 |
Equity Sec-Unlisted |
Equity Securities-Unlisted |
Bank Industry: Equity
Securities-Unlisted |
| 3397 |
Exceptional Item |
Exceptional Item |
The following items are
including in this accounting
code: 1.Gain/Loss on repurchase of subordinated floating rate notes (Refer to the footnote of #2390) 2.Deficit on
revaluation of investment properties
(Refer to #0440) 3.Provision for premium payable on redeemable
convertible notes written back 4.Exchange loss from non-bank
operations, etc.. |
| 3460 |
Exchange Gain |
Exchange Gain |
If the company activity
involve Foreign Currency, the
Gain when the Foreign Currency transfer to local currency in book keeping.
Excludes #3397 & #3420 |
| 3560 |
Exchange Loss |
Exchange Loss |
If the company activity
involve Foreign Currency, the
Gain when the Foreign Currency transfer to local currency in book keeping.
but excludes #3397 & #3420 |
| 2315 |
Exchange Reserve |
Exchange Reserves |
Exchange Reserve |
| 7281 |
Expense Inc (Dec) |
Accrued Expense Increase
& Decrease |
It refers to the
Increase(Decrease) of Accrued Expenses, if it is negative, that means
Decrease of Accrued Expenses. |
| 3301 |
Expense,Cost-Related |
Expense & Cost - Related
Party Sales |
It results from related
parties and is a portion of #3300, Cost of goods sold. |
| 3930 |
Extra. Gain/Loss |
Extraordinary Gain/Loss |
It includes the very
special case, and will not happen
frequently, as Earthquake Damage (after deduction
of income taxes and expense). It
includes the very special case, and will not
happen frequently, as Earthquake Damage (after deduction of income
taxes and expense). |
| 3141 |
Fee Income |
Fee and Commissions Income |
Bank Industry: Net fees and
commissions receivable |
| 3350 |
Finance Operat.Costs |
Finance Operating Costs |
Bank Industry: The
Expenditure cost of the financial Operating Activities. |
| 3442 |
G/L fm Listed Inv. |
Gain/Loss from Listed
Investment |
Life Insurance:
Gain/Loss from Listed Investment. |
| 3437 |
G/L on Disposal Ast. |
Gain/Loss on Disposal Fixed
Assets |
Life Insurance:
Gain/Loss on Disposal Fixed Assets |
| 3143 |
Gain on FX Deal |
Foreign Exchange |
Bank Industry: Net Gain On
Foreign Exchange Dealing |
| 0192 |
Gener.Bad Debt Prov. |
General Provisions For Bad
And Doubtful Debts |
Bank Industry: Specific
provision is made for doubtful debts as and when they are so considered
and, in addition, amounts
have been set aside as general provisions
for doubtful debts. |
| 3521 |
General Ins. Claims |
General Insurance Claims |
Life Insurance:
Adjustment, Adjustment Expense, Cover Expense. |
| 3577 |
General Ins. Profit |
General Insurance Profit |
Life Insurance:
(#3107 -#3575 +#3576) |
| 3123 |
General Ins.-Premium |
General Insurance - Premium |
Life Insurance:
General insurance premiums and contributions
less reinsurance. |
| 2317 |
General Reverse |
General Reserves |
Statutory public welfare
fund & discretionary surplus reserve, other reserve, etc.. |
| 0850 |
Goodwill for Merge |
Goodwill for Merge |
It presents only in
consolidated reports, like Goodwill, in unconsolidated reports, it always
zero. TEJ reserve this field advance, now the PRC
Standard reports do not have this field yet. |
| 0150 |
Gross Trade Bills |
Trade Bill Receivables |
Bank Industry: Gross Trade
Bills |
| 7350 |
(Inc)Dec Other Loans |
(Inc)Dec Other Loans |
Life Insurance:
(Inc.) Dec amount on loans to employees and agents |
| 7351 |
Inc&Dec Insured Loan |
(Inc)Dec Insured Loans |
Life Insurance:
(Inc.) Dec amount on loans to policyholders |
| 7223 |
Inc&Dec of Exception |
(Increase) Decrease of
Exceptional Items |
(Increase) Decrease of
Exceptional Items |
| 7446 |
Inc&Dec of Treasury |
Increase (Decrease) of
Treasury Stock |
Life Insurance:
The proceeds from disposal of Treasury Stock. If the value is
negative, it means that purchase of Treasury Stock.
Bank Industry: The proceeds from disposal of Treasury Stock. If the
value is negative, it means that purchase of Treasury Stock. |
| 7275 |
Inc(Dec) Claims Paid |
Inc(Dec) Claims Payable |
Life Insurance:
It refers to the Increase (Decrease) of Claims Payable. If it is
negative value, that means decrease of Claims Payable. |
| 7227 |
Inc(Dec) Ins. Funds |
Inc(Dec) Insured Funds |
Life Insurance:
It refers to the Increase (Decrease) of
policyholders' funds. If it is negative value, that means decrease
of policyholders' funds. |
| 7332 |
Inc. in Other Inv. |
Increase in Other
Investment |
Life Insurance:
The expenditures on purchase of other Long-term
Investment. Bank
Industry: The expenditures on purchase of other Long-term
Investment. |
| 7283 |
Inc.(Dec.) in A/P |
Increase(Decrease) in
Account Payable |
It refers to the
Increase(Decrease) of Account Payable, if it is negative , that means
Decrease of Account Payable. |
| 7410 |
Inc.(Repay) S-T Loan |
Increase(Repayment) of
Short Term Borrowings |
It refers to the Net Value
of Short-term Borrowing Increase(Decrease), if it is negative, that means
Decrease of Short-term Borrowing. |
| 3344 |
Inc.fm. Div.& Int. |
Income from Dividends, Interest
and Rent |
Life Insurance:
Net Cash dividend, rental income and interest
income. |
| 7331 |
Inc.in Associated |
Increase in Interest in
Associated Company |
Life Insurance:
The expenditures on purchase of Interest in
Associated Company. Bank
Industry: The expenditures on purchase of Interest in
Associated Company. |
| 7341 |
Inc.in Subsidiaries |
Increase in Subsidiaries
Co. |
Life Insurance:
The expenditures on purchase of Interest in
Subsidiary Company. Bank
Industry: The expenditures on purchase of Interest in
Subsidiary Company. |
| 3910 |
Income Tax Expense |
Tax |
Income Taxes Expense |
| 7720 |
Income Tax Paid |
Taxes Paid |
It refers to the Actual
Paid Income Taxes in Current Period. |
| 1802 |
Ins. Fund - General |
Insurance Fund - General
Business |
Life Insurance:
General business insurance funds represent the portion of premiums
on policies written in respect of periods of risk extending beyond the
balance sheet date. |
| 1801 |
Ins.Fund- L-T&Retire |
Insurance Fund- Long Term
and Retirement Business |
Life Insurance:
The policyholders' liabilities in respect of long
-term business are determined by the actuary. |
| 1430 |
Installment Payable |
Installment Payable |
It includes Obligation
under Capital Leases and Installment
Payable on Machinery. It includes the
current portion. |
| 3503 |
Insurance Claims |
Insurance Claims |
Life Insurance:
Adjustment, Adjustment Expense, Cover Expense. |
| 3356 |
Insurance Commission |
Insurance Commission |
Life Insurance:
It includes agent's commission and allowances. |
| 1800 |
Insurance Fund |
Insurance Fund |
Life Insurance:
The funds includes long-term, retirement and general business
insurance's fund. |
| 3531 |
Insured Dividends |
Insured Dividends |
Life Insurance:
Dividends pay to the policyholders |
| 3571 |
Insured Funds |
Insured Funds |
Life Insurance:
It means that the Company's appointed actuary has
included in the policyholders' funds an amount to
ensure future years' policyholders bonus allocation. The movement
dunning the year is refers to the Increase (Decrease) of Policyholders'
funds. |
| 3579 |
Insuring Profit |
Insuring Profit |
Life Insurance: (#3100
-#3570 +#3571) |
| 7711 |
Int. - Premium Loan |
Interest- Premium Loans |
Life Insurance:
Interest received on policy Loans. |
| 7225 |
Int. fm Ins. Loans |
Interest from Insurance
Loans |
Life Insurance:
Interest Income received on policy loans. |
| 7226 |
Int.from Others Loan |
Interest from Others Loans |
Life Insurance:
Interest Income received on loans to employees and
agents |
| 0823 |
Intag.Asset-Goodwill |
Goodwill |
Life Insurance:
The amount of "Goodwill" belong to Intangible
Assets. |
| 0822 |
Intang. Asset- Other |
Intangible Asset- Other |
Excludes Use of Land &
Building, Includes Patent, Goodwill,
etc.. |
| 0821 |
Intang.Assets-Use |
Intangible Assets - Use of
Land Right |
including the Right of
Usage of the Land and Buildings. |
| 0820 |
Intangible Asset |
Intangible Asset |
Life Insurance:
(#0821 +#0822 +#0823) Bank Industry: It includes Patent Right,
Right of Trade Mark, Usage of Land, and so on. |
| 7224 |
Interest Exp.(Income |
Interest Expense (Income) |
Interest Expense (Income) |
| 3511 |
Interest Exp-Related |
Interest Expense - Related
Party |
TEJ reserve for Related
Party, it refers to the Interest
Expense from loan to related party, and the related party is not financial
institute. TEJ reserve for
Related Party, it refers to the Interest
Expense from loan to related party, and the related party is not financial
institute. |
| 0310 |
Interest In Assoc. |
Net Interest In Associated
Companies |
An associated company is a
company, not being a
subsidiary, in which the Group has a long term interest of not less than
20 per cent. of the equity
voting rights and over which it is in a position to exercise significant
influence. It is stated in the consolidated balance sheet at the Group's
share of the net assets under
the equity method of accounting. |
| 0335 |
Interest in Associat |
Interest In Associated
Company |
Interest In Associated
Company |
| 0337 |
Interest in Subsid. |
Interest In Subsidiaries
Company |
Interest In Subsidiaries
Company |
| 3410 |
Interest Income |
Interest Income |
Life Insurance:
It includes all the Interest Revenue from Deposit,
Only disclosure. Bank
Industry: It includes all the Interest Revenue from loan or
Deposit. |
| 7202 |
Interest Income-Cur. |
Interest Received |
It refers to the Actual
Income from Interest in Current Period |
| 7712 |
Interest- Other Loan |
Interest- Other Loans |
Life Insurance:
Interest received on other loans ex. loan to employees and agents. |
| 7710 |
Interest Paid |
Interest Paid |
It refers to the Actual
Paid Interest Expense in Current Period. |
| 3411 |
Interest-related |
Interest Income--related
Party |
TEJ reserve for Related
Party, it refers to the Interest
Revenue from loan to related party, and the related party is not financial
institute. |
| 4043 |
Interim Cash Di-Com. |
Interim Cash
Dividend-Common Stock |
Interim Cash
Dividend-Common Stock |
| 4153 |
Interim Cash Div-Com |
Interim Dividend Per Share-
Common Share |
Interim Dividend Per Share-
Common Share |
| 4044 |
Interim Cash Div-Pre |
Interim Cash
Dividend-Preference Stock |
Interim Cash
Dividend-Preference Stock |
| 4047 |
Interim Stock Div-P. |
Interim Stock
Dividend-Preference Stock |
Interim Stock
Dividend-Preference Stock |
| 0362 |
Inv. of Unit Trust |
Investments of Unit Trust
Funds |
Life Insurance:
Amount of unit linked investments. |
| 7213 |
Inv.Gain-Equity |
Investment Gain/loss -
Equity Method |
It refers to the Investment
Gains recognized in Current
Year from long-term investment as Equity Method. |
| 7214 |
Inv.Loss-equity Meth |
Investment Loss-equity
Method |
It refers to the Investment
Loss recognized in Current Year from long-term investment as Equity
Method. |
| 3148 |
Investment Gain |
Other Operating
Income-Investment Gain |
Bank Industry: It refers to
the Investment Gains recognized in Current
Year from long-term investment. |
| 0440 |
Investment Property |
Investment Property |
Investment properties are
completed properties which are held for their investment potential.
They are stated at their open market value based on professional
valuations at the balance sheet date
in Hong Kong. So that this field is zero. (Includes Others Properties) |
| 0305 |
Investment Securitie |
Investment Securities |
Bank Industry: Includes
Debt Equities & Securities Equities
SUM(#0311...#0317) |
| 0302 |
Investments in Bonds |
Investments in Bonds |
Life Insurance:
(#0351+ #0352) |
| 2132 |
Issued Common Shares |
Issued Common Shares |
The company-issued number
of common shares. |
| 1155 |
Issued Debt Sec. |
Debts securities in Issue |
Bank Industry: It includes
Debt Securities issued by Bank. |
| 2133 |
Issued Pre. Share |
Issued Preference Shares
(Thousand Shares) |
The company-issued number
of prefer shares. |
| 1410 |
L/T Borrowings-Banks |
Long-term Borrowings From
Banks |
Life Insurance:
It refers to the long-term borrowings from financial institutions.
It includes the current portion. #1411+#1412+#1413+#1221 |
| 0891 |
L/T Loan to Others |
Long-term Loan to Others |
It includes long-term
financing to affiliated company,
stockholder, the associate, and so on |
| 0410 |
Land |
Land |
Land holding by Company |
| 7206 |
Leas.AssetInt.Expend |
Leased Assets Interest |
Interest paid on
obligations under finance leases and
hire purchase contracts. |
| 2320 |
Legal Reserve |
Legal Reserve |
It refers to the
Appropriated Retained Earning according to Law of Mainland China ( Non-
distributable reserves) |
| 0020 |
Lib.& Equity |
Total Liabilities &
Stockholders' Equity |
(#1000+#2000). |
| 0361 |
Listed Shares |
Listed Shares |
Life Insurance:
It includes foreign listed securities and listed securities in H.K.. |
| 0352 |
Listing Corp. Bonds |
Listing Corporation Bonds |
Life Insurance:
Fix interest securities, it excludes government bond. ex.
corporation bond etc. |
| 2390 |
Loan Capital |
Loan Capital |
Loan
capital from ultimate holding company This accounting item also including
which were issued by the Company the outstanding amount of
the "Subordinated floating rate notes" (Refer to Note) |
| 1121 |
Loan From Relatives |
Loan From Related Parties |
It includes the amount
borrowed from related party, See #3111. |
| 7345 |
Loan To Associated |
Loan To Associated Co. |
Bank Industry: The amount
of Loan to Associated Company |
| 7343 |
Loan To SubsidiaryCo |
Loan To Subsidiary Co. |
Bank Industry: The amount
of Loan to Subsidiary Company |
| 0300 |
Long-term Investment |
Long-term Investment |
Life Insurance: SUM
(#0310+#0320+#0330) It
includes Interest in associated companies,
Interest in subsidiaries, securities, Bonds, Funds, Land, Funds
Appropriated to Secondary Units, and so on.
Bank Industry: (#0305 +#0310 +#0320) |
| 1400 |
Long-term Lib. |
Long-term Liabilities |
It includes Long-term
Borrowings from Banks, Bonds & Convertible Bonds (Debentures),
Installment Payable, Finance lease payables, and Other Long-term
Borrowings, and Other Long-term Payable. |
| 1460 |
Long-Term Payment |
Long-Term Payment |
It includes Convertible
loan note, Convertible redeemable note, and etc.. |
| 2350 |
Loss On L/T Invest. |
Valuation Loss On Long-term
Investment |
It refers to the Unrealized
Loss in Revaluation of
Long-term Investment under the Lower of Cost
or Market Method. |
| 7220 |
Loss(Gain) on F.A. |
Fixed Assets Profit |
It refers to the Net Loss
from Fixed Assets Disposal,
please note this item is default for negative, if it have positive value,
it means that company have
Loss. |
| 7230 |
Loss/Gain on L-T Inv |
Loss(Gain) on Long Term
Investment |
It refers to the Net Loss
from Long-term Investment Disposal, please note this item is
default for negative, if it have positive value, it means that
company have Loss. It refers to the Net Loss from Long-term Investment
Disposal, please note this item is default
for negative, if it have positive value, it means that company have Loss. |
| 3122 |
L-T & Retir.- Inv. |
L-T & Retirement
Business- Purchase Investment |
Life Insurance:
Long-term and retirement portfolio acquired |
| 3125 |
L-T & Retir.-Premium |
L-T & Retirement-
Premium |
Life Insurance:
Premiums and contributions less reinsurance. |
| 1411 |
LT Bank Loan1-2 Year |
Long-Tern Bank Loan 1-2
Year Expiration |
Long-Tern Bank Loan 1-2
Year Expiration |
| 0363 |
L-T Inv.- Properies |
Long Term Investment-
Investment Properties |
Life Insurance:
They are stared at their open market value based on professional
valuation at the balance sheet date in Hong Kong. |
| 1401 |
LT Lib.-Secured |
Long-term
Liabilities-Secured |
Bank Industry: In includes
Long-term Borrowings from Bank with guarantees. |
| 3574 |
L-T&Retir.Ins.Profit |
L-T & Retirement
Insurance Profit |
Life Insurance:
(#3104-#3572 -#3573) |
| 3131 |
L-T&Retir.-Tot.Prem. |
L-T & Retirement- Total
Premium |
Life Insurance:
(#3122 +#3125) |
| 1412 |
LT-Bank Loan 2-5 |
Long-Term Bank Loan 2-5
Year Expiration |
Long-Term Bank Loan 2-5
Year Expiration |
| 1413 |
LT-Bank Loan Than 5 |
Long-Term Bank Loan More
Than 5 Year |
Long-Term Bank Loan More
Than 5 Year |
| 0430 |
Machinery & Equip. |
Machinery & Equipment |
The cost of Machinery and
equipment. Moulds of electronic industries and plant, machinery belong
to here. |
| 3328 |
Manager's fee |
Operating
Expenses-Investment Manager's fee |
Bank Industry: Expenditure
of Fund Management |
| 0122 |
Marketable Securitie |
Marketable Securities |
Include security, bonds,
and other marketable securities |
| 3960 |
Minority Inter. ADJ |
Minority Interest |
It represents the portion
of the consolidated subsidiaries
for net income. It is only in consolidated report. |
| 2900 |
Minority Interest |
Minority Interests |
It refers to the Equity
Interest in Subsidiaries of the parent company. It also only happen on
consolidated reports, the value is zero in unconsolidated reports. |
| 1520 |
Misc. Long-term Lib. |
Misc. Long-term Liabilities |
Including other Long-term
Liability, Deferred Credit,
Deferred Tax, Reserve for Pension and
Other Loss Reserve that can not be included to #1100 and #1400. |
| 0133 |
Money & Short Notice |
Money At Call And Short
Notice |
Bank Industry: Money at
call and placements with banks maturing within one month. |
| 7116 |
Month of Fiscal Yr-B |
Month of Fiscal Year Begin |
Month of Fiscal Year Begin |
| 7117 |
Month of Fiscal Yr-E |
Month of Fiscal Year End |
Month of Fiscal Year End |
| 0194 |
Net Advance To Cust. |
Loan & Advances to
Customer (Net) |
Life Insurance:
(#0162+#0163) Bank Industry: (#0191-#0192-#0193) |
| 7201 |
Net Cash Inflow-Ope. |
Net Cash - Operating |
Life Insurance: (#7030
+#7225 +#7226 +#7218 +#7211 +#7212 +#7220 -#7213 +#7214 +#7230 +#7227
+#7228 +#7223 +#7274 +#7273 +#7276 +#7278 +#7275 +#7283 +#7281 +#7282
+#7215 +#7207 +#7299) Bank
Industry: #7030+#7207+#7211+#7212+#7218+#7220+#7223+#7224
#7230+#7261+#7262+#7263+#7264+#7266+#7267+#7268
#7269+#7291+#7292+#7293+#7294+#7296+#7299 |
| 3702 |
Net Inc.fm.Inv.& Oth |
Net Income from Investment
and Others |
Life Insurance:
The net income come from investing activities |
| 3950 |
Net Income |
Net Income |
(#3920+#3930+#3940+#3945) |
| 7800 |
Net Increase in Cash |
Net Increase in Cash |
Sum(7401+#7400). |
| 0320 |
Net Interest in Sub. |
Net Interest in
Subsidiaries |
A subsidiaries is company
in which the company, directly
or indirectly, controls the composition of the board of directors or more
than 50% of the issued
capital or voting power and is held for the long term investment in
subsidiaries are carried at cost less provision for permanent diminution
in value. |
| 3101 |
Net Interest Income |
Net Interest Income |
Bank Industry: It means
that the amount from Interest Income
minus Interest Expenses. Sum (#3410-#3610) |
| 3311 |
Net Rental Income |
Net Rental Income |
Net Rental Income |
| 3128 |
Net Sales |
Total Income |
The Sales income for
company (include the associated
company & subsidiaries, etc.. |
| 3100 |
Net Sales from Group |
Net Sales from Group |
Life Insurance:
Consists of premium revenue and investment income.
#3403 + #3150 +#3344 +#3102 Bank
Industry: Consists of interest, net fee and commission income
#3101+#3102 |
| 0152 |
Net Trade Bills |
Net Trade Bills |
Bank Industry:
#0150-#0151-#0168 |
| 2116 |
No. of Weighted Ave. |
No. of Weighted Average
Shares |
The weighted average share
is from financial report |
| 2131 |
No.Of Authorised |
Number of Authorised
Special Shares |
Number of Authorised
Special Shares (Thousand Shares) |
| 2130 |
No.Of Ordinary |
Number of Ordinary
Authorised Shares |
Number of Ordinary
Authorised Shares (Thousand Shares) |
| 7215 |
Non-Cash Extra. Item |
Non-Cash Extraordinary Item |
Extraordinary items refers
to the Income Statement |
| 3401 |
Non-operating-Relate |
Non-operating
Income--related Party |
TEJ reserve for Related
Party, it refers to the Non-Operating
Revenue from loan to related party, as
Rents, Commission Fee. |
| 3518 |
Ope.Profit Bf Prov. |
Operating Profit Before
Provisions |
Bank Industry: Sum
(#3100-#3300-#3332-#3334) |
| 3570 |
Operating Expense |
Operating Expense |
Life Insurance:
(#3356+#3503+#3531+#3355) |
| 3300 |
Operating Expenses |
Operating Costs |
Bank Industry:
SUM(3311+3314+3321+3330+3331+3340+3341+3342+3345 +3328+3350) of fixed
asset, Depreciation & amortisation, loss
on disposal of fixed assets, loss on disposal of investment, etc.. |
| 3395 |
Operating Income |
Operating Income |
Life Insurance:
sum(#3579+#3701+#3702-#3703) Bank Industry: sum(#3518-#3349) |
| 3920 |
Ordinary Income |
Profit After Tax |
(#3900-#3910). |
| 1148 |
Oth Liab.& Provision |
Other Accounts &
Provisions |
Bank Industry: It Includes
other long-term liabilities, Such as Deferred credit, Deferred Tax, and
includes misc. Reserve, Such as Reserve for Pension, other Loss Reserve. |
| 3321 |
Oth. Oper. Expense |
Operating Expenses-Others |
Bank Industry: Other
Operating Expenses. |
| 3114 |
Oth.Operating Income |
Others Operating Income |
Life Insurance:
Others Operating Income |
| 7276 |
Oth.Receive Dec(Inc) |
Other Receives Decrease
(Increase) |
It refers to the
Decrease(Increase) of Other Account Receivable, if it is negative, that
means Increase of Other
Account Receivable. |
| 1560 |
Oth.Special Reserves |
Other Special Reserves |
It includes Reserve for
Foreign Currency Exchange Loss,
and other Operating Reserves. |
| 0196 |
Other Accounts |
Other Accounts |
Bank Industry: Other
Accounts |
| 3945 |
Other Adj. Item |
Other Adj. Item |
Life Insurance:
Other adjustment items, Such as provisions for special Reserve.
Bank Industry: Other adjustment items, Such as provisions for special
Reserve. |
| 7205 |
Other Adjust. Item |
Other Adjustment Item |
Life Insurance:
(#7209-#7711-#7712-#7204-#7208+#7611+#7710)
Bank Industry: #7209-#7202+#7710-#7204-#7208+#7613+#7614+#7615+#
7206 |
| 4170 |
Other Adjust-After |
Other Adjustments After
Period |
It includes all changes in
Retained Earnings in interim
but not include in #4110, #4120, #4126,
and #4127, #4129, #4131. |
| 4050 |
Other Adjust-Interim |
Other Adjustments |
It includes all changes in
Retained Earnings in interim
but exclude in #4020, #4030, #4040,#4043 #4044, and #4046, #4047 |
| 0890 |
Other Assets |
Other Assets |
Its includes long term
loans to others, Long term accounts
receivable, idle assts, etc.. |
| 0190 |
Other Current Assets |
Other Current Assets |
Life Insurance:
It includes the current assets that can not be classified into
above current assets. Investment
Industry : It includes the
current assets that can not be classified into above current assets. |
| 1230 |
Other Current Lib. |
Other Current Liabilities |
It refers to the short-term
liabilities which can not be
classified into above short-term liability
. For example, Gain Or Loss in Suspense on Current Assets, Value of
Consignment-in, and Temporary Receipt. |
| 0460 |
Other Depre. Assets |
Other Depreciable Assets |
Including Land
Improvements, Transportation Equipment,
Lease Improvement , Leasehold improvements, Furniture and fixtures, Motor
vehicles and so on. |
| 4128 |
Other Dividend |
Other Dividend |
Dividend Paid for special
situation |
| 4132 |
Other Dividends P/S |
Other Dividends Per
Shares(Cent) |
Dividend Paid for special
situation of per share |
| 3701 |
Other Inc.and Exp. |
Other Income and Expense |
Life Insurance:
The net amount of other revenue and other
expenditures. |
| 0333 |
Other Inv.-Unlisted |
Other Investment-Include
Unlisted Shares |
Unlisted shares. (Included
Hong Kong and overseas) |
| 0330 |
Other Investment |
Other Investment |
Life Insurance:
(#0302+#0361+#0333+#0362+0363) , Listed investment, and Unlisted
Investment etc. .) |
| 1440 |
Other L/T Borrowings |
Other Long-term Borrowings |
It refers to the long-term
borrowings from the personnel, the associate, or individuals. And it also
includes Long-term Notes Payable. #1441+#1442+#1443+#1444 |
| 1501 |
Other Liabilities |
Other Liabilities (Exclude
Minority Interest) |
SUM(#1490+#1510+#1515+#1520+#1560) |
| 1441 |
Other Loan Year 1-2 |
Other Loan Year 1-2
Expiration |
Other Loan Year 1-2
Expiration |
| 1442 |
Other Loan Year 2-5 |
Other Loan Year 2-5
Expiration |
Other Loan Year 2-5
Expiration |
| 1443 |
Other Loan Year 5 |
Other Loan Year Over 5 year |
Other Loan Year Over 5 year |
| 1444 |
Other Loan- 1 Year |
Other Loan- Not Exceeding 1
Year |
Other Loan- Not Exceeding 1
Year |
| 0163 |
Other Loans |
Other Loans |
Life Insurance:
It excludes policy loans, and it means to loan to
others, example: loan to employees and agents. |
| 0892 |
Other Misc. Invest. |
Other Misc. Investment |
It includes Idle Assets
(Idle Land), Non- operating
Assets, Assets Leased to Others, Pledged Time Deposits, Pledged Properties
Takeover, and so on. |
| 3146 |
Other Op. Income |
Other Operating
Income-Others |
Bank Industry: Other
income. |
| 3102 |
Other Operate Income |
Non Interest Income |
Life Insurance:
Includes Interest Income, Rental Income, etc.. Bank Industry:
Includes Net fee and commission income, Gain or
loss on securities dealing, gain on foreign
exchange dealing, dividend income, rental income
less outgoings and others #3141+#3142+#3143+#3144+#3145+#3146
Investment Industry : Includes
Net fee and commission income, Gain or
loss on securities dealing, gain on foreign
exchange dealing, dividend income, rental income
less outgoings and investment Gain and others
sum(3141+3142+3143+3144+3145+3146+3148) |
| 1191 |
Other Payable |
Other Payable (Exclude
Dividend Paid) |
It includes Payable on
Equipment (or Land), Bonuses
Payable - Directors & Supervisors, Income
Payable <Note>. It excludes Collective Welfare Fund, Staffs
Bonus , Payable on Income, Payable on Others, Taxes be paid. |
| 0160 |
Other Receivable |
Other Receivable |
Life Insurance:
It includes claim arising from non-operating activities of the
business. Advances Receivable from
Employees, Dividends Receivable, Interest Receivable, and so on.
Investment Industry : It
includes claim arising from non-operating activities of the business.
Advances Receivable from
Employees, etc.. |
| 3439 |
Otr Non-Oper Income |
Other Exceptional Items |
Bank Industry: Income or
Loss from other Non-operating activities . Such as "Deficits on
Property revaluation" . |
| 0146 |
Placements with Bank |
Placements with Banks and
Financial Institutions |
Bank Industry: It includes
the Deposit on Associates, and on any
Financial Institutes. |
| 0162 |
Policy Loans |
Policy Loans |
Life Insurance:
Loans to policy |
| 1220 |
Portion-L/T Debt |
Current Portion of
Long-term Debt |
It refers to the current
portion of Long-term Borrowings
from Banks, Bonds & Convertible Bonds (Debentures), Installment
Payable, Finance lease payables, and Other Long-term Borrowings, and Other Long-term Payable. |
| 7615 |
Pre. Dividend Paid |
Preference Dividend Paid |
Bank Industry: Dividend
Paid to Preference Share |
| 4302 |
Pre.Div.P/S-Capital |
Preferred Dividend Per
Share -Capital |
Preferred Dividend Per
Share -Capital |
| 2117 |
Prefer Div.-Current |
Preferred Stock Dividends |
It refers to the part which
should be distributed to the
holders of Preferred Stock. |
| 2120 |
Preferred Stock |
Preferred Stock |
Dividend Paid before Common
Capital |
| 3112 |
Prem.Inc.-L/T&retire |
Premium Income - L-T &
Retirement |
Life Insurance:
Long-term and retirement portfolio acquired |
| 3113 |
Prem.Inc-General |
Premium Income- General
Insurance |
Life Insurance:
General Insurance. |
| 3345 |
Premises Exp-Others |
Premises & Equipment
Expenses-Others |
Bank Industry: Other
premises and equipment. |
| 3403 |
Premium Revenue |
Premium Revenue |
Life Insurance:
SUM(#3121+#3124) |
| 3124 |
Premiums & Reinsur. |
Premiums Minus Reinsurance |
Life Insurance:
Premiums and contributions less reinsurance. It includes
contributions and portfolio acquired in respect of retirement business. |
| 7278 |
Prepayment Dec(Inc) |
Repayment Decrease
(Increase) |
It refers to the
Decrease(Increase) of Prepaid & Advance, if it is negative , that
means Increase of Prepaid & Advance. |
| 0180 |
Prepayments |
Prepayments & Prepaid
Expenses |
It means that merchandise
or labor services have not been obtained yet or current assets have not
been completely amortized yet but their relative costs have been paid. |
| 3900 |
Pre-tax Income |
Pretax Profit/Loss |
Life Insurance:
sum(#3395+3397+3420) Bank Industry: sum(#3395+3397+3420+3438+3439) |
| 4020 |
Prior Period Adj. |
Prior Period Adjustments |
Including only the
reorganization of prior period report, and the CPA cannot get the report
after reorganization, then they use the
difference of Balance of Undistributed Earnings
in Beginning as this item |
| 7421 |
Proceed fr Bank Loan |
Proceeds from New Bank
Loans(Exclude Minority Shareholder) |
Life Insurance:
It refers to the increase of Long-term Borrowing (Exclude minority
Shareholder) Bank Industry: It refers to the increase of Long-term
Borrowing (Exclude minority Shareholder) |
| 7447 |
Proceed of Loan-Min. |
Proceeds of Loan from
Minority Shareholder |
Life Insurance:
It refers to the increase of Borrowings from Minority Shareholders.
Bank Industry: It refers to the increase of Borrowings from Minority
Shareholders. |
| 7445 |
Proceed-Cap.Increase |
Proceeds From Capital
Increase |
It includes the Premium and
Proceeds of New Share Issue.
But Proceeds should be presented in net,
that is, its returns should be subtracted. |
| 2200 |
Proceeds-New Issure |
Proceeds-New Issue |
Including par value and
excess value for new right issure, i.e. the cash received. |
| 3420 |
Profit & Loss of Inv |
Share of results of
Associates/Joint Venture |
Share of Profit Less Losses
of Investment |
| 3438 |
Profit on Dis. Fixed |
Profit/Loss on Disposal of
Assets |
Bank Industry: Gain or Loss
on disposal of Fixed Assets and Long- term Investment. |
| 3917 |
Prov. in Prior Yr. |
Provision in Prior Year |
Life Insurance:
Provision for prior year's taxation. |
| 3349 |
Provision For Bad |
Provision For Bad &
Doubtful Debts |
Bank Industry: Net charge
for bad and doubtful debts of gross advances to customers. Sum
(#3366+#3365+#3368-#3367) |
| 3332 |
Provision on L-T Inv |
Mark to Market Provision on
Long Investment (Written off) |
Bank Industry: Refers to
the Unrealized Losses from the Revaluation of Investments Under the Lower
of Cost or Market Method. |
| 0351 |
Public Bonds |
Public Bonds |
Life Insurance:
Fixed interest government securities. |
| 3121 |
Purch. Portfolio |
Purchase Portfolio
Valuation |
Life Insurance:
Portfolio acquired relates primarily to retirement benefit business
and arises from the transfer of the assets of existing retirement schemes
to the group during the year. |
| 7324 |
Purch.of Fixed Asset |
Purchase of Fixed Assets |
It includes the
expenditures on Fixed Assets and Idle Assets. |
| 7337 |
Purch.of Intag.Asset |
Purchase of Intangible
Asset |
Life Insurance:
The expenditures on purchase of Intangible Asset.
Bank Industry: The expenditures on purchase of Intangible Asset. |
| 4200 |
Re. Earn.ToNext Year |
Retained Earnings to Next
Year |
#4100-#4110+#4120-#4126-#4127-#4129-#4131-#4170 #2340 of
this period #4010 of next
period |
| 4010 |
Re.Earn.-Last Year |
Retained Earnings From Last
Year |
(#4200 of last period) |
| 0893 |
Rece.-overdueAccount |
Receivables-overdue Account |
Interest In Subsidiaries
Company |
| 3145 |
Rental Income |
Rental Income |
Bank Industry: Net rental
income less outgoings. |
| 7346 |
Repay For Loan Fr A. |
Repayment For Loan From
Associated Co. |
Bank Industry: The payment
for Loan from Associated Company |
| 7344 |
Repay Loan Fr Sub |
Repayment For Loan From
Subsidiary Co. |
Bank Industry: The payment
for loan from subsidiary Company. |
| 7422 |
Repay of Bank Loan |
Repayment of Bank Loan
(Exclude Minority Shareholder) |
Life Insurance:
It refers to the decrease of Long-term borrowing (Exclude minority
Shareholder) Bank Industry: It refers to the decrease of Long-term
borrowing (Exclude minority Shareholder) |
| 7449 |
Repay to Minority |
Repayment to Minority
Shareholder |
Life Insurance:
It refers to the decrease of Borrowings from Minority Shareholders.
Bank Industry: It refers to the decrease of Borrowings from Minority
Shareholders. |
| 2300 |
Res.-CapitalIncrease |
Res.-Capital Increase |
It means that the capital
surplus or retained earnings
which have not converted to common stock
, but will convert into common stock. It is
recorded at par value of common stock. It includes stock dividend which has not been distributed and
convertible bond. |
| 1510 |
Reserve for Pension |
Provision for Employee
Entitlements |
It refers to the Reserve
Appropriated due to the company's pension rule |
| 0487 |
Reserve-Fixed Assets |
Reserve For Fixed Assets
Loss |
It is a discount account to
Fixed Assets. |
| 2380 |
Reserves |
Reserves |
Includes Share Premium,
Revaluation Reserves, etc .SUM(#2311+#2312+#2313+#2314+#2315+#2316+#2317+
#2318+#2340+#2350+#2360+#2370+#2400) |
| 2340 |
Retained Profit |
Retained Earnings |
It means Retained Profits
(deficit) or Retained earnings.
It refers to the portion of a company's
equity that represents its cumulative net incomes, less net losses
and dividends. |
| 3316 |
Retir. Contributions |
Retirement Benefit Scheme
Contributions |
Life Insurance:
It refers to the Reserve Appropriated due to the company's pension
rule. |
| 3341 |
Retirement Cost |
Retirement Benefit Cost |
Bank Industry: Personnel
Expense - Pension |
| 7209 |
Return on Inv ofFin. |
Cash Form Returns On
Investments And Serving Of Finance |
Life Insurance:
(#7711 +#7712 -#7611 -#7710 +#7205 +#7204+#7208)
Bank Industry: #7202-#7710+#7204+#7208-#7613-#7614-#7615-#7206+#
7205 |
| 0455 |
Reval.Devel.Propery |
Revaluation Properties Held
Under Development |
Revaluation Properties Held
Under Development |
| 0445 |
Reval.Invest Propery |
Revaluation Investment Properties |
They are stated at their
open market value based on professional valuations at the balance sheet
date in Hong Kong. . |
| 0485 |
Reval.on Fixed Asset |
Revaluation on Fixed Assets |
It refers to the Increment
of Revaluation of Fixed Assets, some reports disclose this detail
item, and some mix this value in Cost of Fixed Assets. |
| 0425 |
Revalu.- Building |
Revaluation - Building |
It refers to the Increment
of Revaluation of House & Construction. It is detail of #0485. |
| 0435 |
Revalu.- Equipment |
Revaluation - Equipment |
It refers to the Increment
of Revaluation of Equipment. It
is detail of #0485. |
| 0465 |
Revalu.- Fixed Asset |
Revaluation - Other Fixed
Assets |
It refers to the Increment
of Revaluation of Other Equipment. It
is detail of #0485. |
| 0415 |
Revaluation - Land |
Revaluation - Land |
It refers to the Increment
of Revaluation of Land . It
is detail of #0485. It refers to the Increment of Revaluation of Land
. It is detail of #0485. |
| 2312 |
Revaluation Reserve |
Revaluation Reserves |
Any excess in the carrying
value over cost at the date
of change is carried as investment securities
reserve. |
| 4120 |
Reversal -Year End |
Reversal of Reserves Year
End |
It is the Reversal of
Capital Surplus, Legal Reserve, or Special Reserve which had
appropriated after period. |
| 4040 |
Reversal-Interim |
Reversal of
Reserves-Interim |
It is the Reversal of
Capital Surplus, Legal Reserve, or Special Reserve which had
appropriated in interim. |
| 0121 |
S/T Invest.Secur. |
Short-term Investment in
Securities |
It includes Stocks
Investment, Certificate Security, Mutual Funds, and so on. It refers to
investments that intended to be converted into cash within a year. |
| 3340 |
Salaries |
Salaries & Other Staff
Costs |
Bank Industry: Personnel
Expense - Salary. Include Overtime, Duty, Bonus to Directors &
Supervisors, Travel Allowance , Yearend Bonus and so on. |
| 7316 |
Sale(Purc.) S-T Inv. |
Disposal(Purchase) of Short
Term Investment |
It refers to the Net Value
of New Purchase and Selling of Short-term Investment. If the value is
negative, that means New Purchase. |
| 0317 |
Sec Invest-Others |
Security Investment-Others |
Bank Industry: Security
Investment-Others |
| 3142 |
Securi Deal Gain |
Profit from Dealing
Activities |
Bank Industry: Securities
and other trading activities. |
| 0141 |
Securities Held |
Securities Held For Dealing
Purposes |
Bank Industry: Securities
held for dealing purpose are stated at
market value at the balance
sheet date |
| 7450 |
Share Issued Expense |
Share Issued Expense |
Life Insurance:
The expenditure of New Share issue Bank Industry: The expenditure
of New Share issue |
| 2311 |
Share Premium |
Share Premium |
Premium arising on issue of
shares |
| 1120 |
Short-term Borrowing |
Short-term Borrowings |
It refers to the short-term
borrowing from Financial Institution, Affiliated Company, Associate,
Stockholder, or Employee, and
should be repaid in one year. |
| 0193 |
Speci.Bad Debt Prov. |
Specific Provisions For Bad
And Doubtful Debts |
Bank Industry: Specific
provision is made for doubtful debts as and when they are so considered
and, in addition, amounts
have been set aside as general provisions
for doubtful debts. |
| 2316 |
Special Reserve |
Special Reserve |
It represents the
difference between the nominal amount
of the shares of the subsidiaries at the
date on which they were acquired by the Group and
the nominal amount of the shares issued for the
acquisition. |
| 3342 |
Staff Costs-Others |
Staff Costs-Others |
Bank Industry: Other
Personnel Expense. Including Training, Welfare, Food Expense, Allowance
etc. |
| 4301 |
Stock Div P/S Cap |
Stock Dividend Per Share -
Capital |
The Bonus Dividends per
share from Capital Surplus, |
| 4161 |
Stock Div P/S Earing |
Stock Dividend Per Share -
Earning |
The Bonus Dividends per
share from Earning |
| 4162 |
Stock Div P/S Pref. |
Stock Dividend Per
Share-Preference Stock |
Stock Dividend Per
Share-Preference Stock |
| 4046 |
Stock Div-Com.(Int) |
Interim Stock
Dividend-Common Stock |
Interim Stock
Dividend-Common Stock |
| 2000 |
Stockholders' Equity |
Total Stockholders' Equity |
Sum (#2110+#2120+#2380+#2390+#2300+#2200) |
| 3916 |
Tax Exp.- Deferred |
Tax Expense- Deferred |
Life Insurance:
Timing differences arise from the recognition for
tax purposes of certain items of income and
expense in a different accounting period from that in which they
are recognised in the financial statements.
The tax effect of timing differences,
computed under the liability method, are recognised as deferred
taxation in the financial statements to the extent that it is probable a
liability or asset will crystallise in the foreseeable future. |
| 1159 |
Taxation |
Provision for Taxation |
Bank Industry: It includes,
Business Taxes, Income Taxes, Property Taxes, and other Taxes. |
| 1210 |
Taxes Payable |
Provision for Taxation |
Payable, Payable on Income
(See #1190), Payable on
Others, Taxes be Paid. |
| 0010 |
Total Assets |
Total Assets |
Life Insurance:
(#0800 +#0400 +#0300 + #0164 +#0100)
Bank Industry: (#0100 +#0142 +#0300 +#0400 +#0800 ) |
| 0100 |
Total Current Assets |
Total Current Assets |
Life Insurance:
(#0112 +#0130 +#0160 +#0180 +#0190+#0122)
Bank Industry: (#0113 +#0146 +#0147 +#0141 +#0130 +#0340 +#0341
+#0342 +#0160 +#0190) |
| 1100 |
Total Current Lib. |
Current Liabilities |
Life Insurance: (#1130+
#1135 +#1136 +#1200 +#1210 +#1170 +#1180 +#1191 +#1220 +#1230 +#1120) Bank
Industry: (#1146 +#1147
+#1148 +#1150 +#1155 +#1191 +#1200 +#1130
+#1156 +#1157 +#1158 +#1159 +#1230) |
| 0400 |
Total Fixed Assets |
Total Fixed Assets |
Sum(#0410+0420+0430+..+0485-0486-0487+0490) |
| 1000 |
Total Liabilities |
Total Liabilities &
Minority Interests |
Life Insurance: (#1600+
#1800 +#2900 +#1501 +#1400 +#1100) Bank Industry: sum(#1100 +#1401 +#1501
+#2900) |
| 0800 |
Total Other Assets |
Total Other Assets |
Sum (#0810+#0820+#0890). |
| 3315 |
Total Staff Cost |
Total Staff Cost |
Include of salary, pension,
etc... |
| 0168 |
Trade Bill Prov-Spc. |
Trade Bills
Provisions-Specific |
Bank Industry: Specific
provisions for bad and doubtful debts. |
| 0147 |
Trade Bills & CD |
Trade Bills &
Certificates of Deposit |
Bank Industry: #0152+#0153 |
| 4110 |
Tran-Reserve Yr End |
Transfer to Reserves After
Period |
It includes the Appropriate
of Capital Surplus, Legal
Reserve, or Special Reserve after period |
| 4030 |
Tran-Reserve,Interm |
Transfer to Reserves |
It includes the Appropriate
of Capital Surplus, Legal
Reserve, or Special Reserve in interim. |
| 0134 |
Treasury & Exchange |
Treasury Bills And Exchange
Fund Bills |
Bank Industry: Treasury
Bills And Exchange Fund Bills |
| 2400 |
Treasury Stocks |
Treasury Stocks |
The shares that have been
issued and now hold by company. |
| 3115 |
Turnover- Ins.&Non I |
Turnover- Insurance and
Non-insurance |
Life Insurance:
Turnover represents gross insurance premiums written, and fee
receivable for non-insurance services
provided by the group to outside customers
during the year. (#3112 +
#3113 +#3114) |
| 4100 |
Unappro. R.E.-LY |
Unappropriated Retained
Earnings |
#4000+#4010+#4020-#4030+#4040-#4043-#4044-
#4046-#4047-#4050-#4128) |
| 2319 |
Warrants Reserves |
Warrants Reserves |
Proceeds from issue of
warrants, but minus expense incurred
in connection with the issue of warrants
and warrants exercised during the year |
| 4126 |
Year End Cash Div-Co |
Year End Cash
Dividend-Common Stock |
Year End Cash
Dividend-Common Stock |
| 4127 |
Year End Cash Div-Pr |
Year End Cash
Dividend-Preference Stock |
Year End Cash
Dividend-Preference Stock |
| 4154 |
Year End Cash Div-PS |
Year End Cash Dividend-
Common Share |
Year End Cash Dividend of
Per Share- Common Share |
| 4129 |
Year End Stock Div. |
Year End Stock
Dividend-Common Stock |
End Year Stock
Dividend-Common Stock |
| 4131 |
Year End Stock Div-P |
Year End Stock
Dividend-Preference Stock |
Year End Stock
Dividend-Preference Stock |
Software Guide 2003