| Code |
Abbreviation |
Account
Name |
Definition |
| 1130 |
A/P & N/P |
Accounts & Notes
Payment |
Security¡:
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. |
| 0130 |
A/R & N/R |
Accounts & Notes
Receivable-Trade |
Property 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¡GThe Account
Receivable from Agency selling.
Security¡: 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¡GThe Account Receivable from
Agency selling. |
| 0426 |
Acc. Depre.-Building |
Accumulated Depreciation -
Building |
Accumulated Depreciation
from Building |
| 0436 |
Acc. Depre.-Equip. |
Accumulated Depreciation -
Equipment |
Accumulated Depreciation
from Equipment |
| 0466 |
Acc. Depre.-Other FA |
Accumulated Depreciation -
Other Depreciable Assets |
Accumulated Depreciation -
Other Depreciable Asset |
| 1170 |
Accrued Expenses |
Accrued Expenses |
Include accrued
rent,interest,water & electricity
fees,properties tax, salaries
and so on. |
| 1210 |
Accrued Income Tax |
Accrued Income Taxes |
Accrued Income Taxes. |
| 1510 |
AccruedPensionPay |
Accrued Pension Payable |
It refers to the Reserve
Appropriated due to the company's pension rule. |
| 0486 |
Accum. Depreciate |
Accumulated Depreciation |
Depreciation - Building,
Accumulated Depreciation -
Equipment, Accumulated Depreciation - Other
depreciable assets, and so on. = T0426 + T0436 + T0466 |
| 2311 |
Add. Paid In Capital |
Additional Paid In Capital |
Additional Paid In Capital |
| 2360 |
Adjustment For FX |
Adjustment for FX Trade |
The cumulative adjustment
results from exchanging Foreign
Currency to local currency. |
| 1180 |
Advances-Customers |
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. |
| 0126 |
Allow S-T Inv. Loss |
Allowance for Short-Term
Investment Loss |
Allowance for Short-Term
Investment Loss |
| 0156 |
Allow.-Loan to Banks |
Allowance-Loan to Banks |
Banks¡: It includes the
Allowance of T0151, T0152, T0153. |
| 0206 |
Allow.-Loan,Discount |
Allowance Doubtful Account
- Loans & Bills Discount |
Banks¡: Allowance Doubtful
Acct. - Loans & Bills Disc. Property Insurance¡: Allowance Doubtful Acct. - Loans & Bills Disc. |
| 0306 |
Allow.-L-T Inv. |
Allowance for Investments
Valuation Loss |
Please refer to T2350. |
| 1666 |
Allow.-Other Recvbl. |
Allowance for Doubtful
Accounts - Other Receivable |
Allowance for Doubtful
Accounts - Other Receivable |
| 0136 |
Allowance-- AR & NR |
Allowance for Doubtful
Account - AR & NR |
Property Insurance¡:
It Excludes allowance for Sales returns. Security¡:
It Excludes allowance for Sales returns. |
| 0836 |
Allowance-Overdue |
Allowance for Doubtful
Accounts - Overdue Receivable |
Allowance for Doubtful
Accounts - Overdue Receivable |
| 0159 |
Allow-Sec-Underwrite |
Allowance for Decline in
Market Value¢wUnderwriting |
Security¡:
Allowance for Decline in Market Value-Underwriting |
| 3963 |
Amort-Adj. Debit |
Amortization of the
Consolidated Adjustment Debit |
It presents only in
consolidated reports, the value
is zero in unconsolidated reports. |
| 7212 |
Amortisation |
Amortisation |
It includes all
Amortisation Expenses of Deferred and
Intangible Assets. |
| 2330 |
Appropriated R/E |
Appropriated Retained
Earnings |
It refers to the
appropriated Retained Earnings according
to company articles, contracts, or special needs. |
| 1665 |
Bad Debt All.-Margin |
Allowance for Bad
Debt-Margin Trade |
Security¡:
Allowance for Bad Debt-Margin Trade |
| 3545 |
Bad Debts |
Bad Debts |
Banks¡: Finance Operating
Costs - Bad Expense |
| 1415 |
Bank Debentures |
Bank Debentures |
Banks¡: It includes
Financial Bonds and Convertible Financial
Bonds, also include the current portion. |
| 1110 |
Bills Issued |
Bills Issued |
Security¡:
It means business issues Commercial Bills or Bank
Acceptance from money market. |
| 0225 |
Bills Purchased |
Bills Purchased &
Discounted |
Banks¡: Bills Purchased
& Discounted |
| 1420 |
Bonds & Convertible |
Bonds & Convertible |
It includes Bonds &
Convertible,include Common Company Bonds, Convertible Bonds and foregin
Bonds |
| 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. |
| 0119 |
Bonds-Agree.Resell |
Bonds Purchased under
Agreements to Resell |
Security¡:
Bonds Purchased under Agreements to Resell |
| 1122 |
Borrow Fm Non-Fin. |
Borrowing from
Non-Financial Institutions |
Security¡:
It includes Short-term Borrowings not from financial institute,
like employee, related party , affiliated company. |
| 3570 |
Brokage Charge |
Brokage Charge |
Banks¡: Finance Operating
Costs - Brokage Charge |
| 3212 |
Brokage Charges |
Brokage Securities
Transaction Charges |
Security¡:
Brokage Securities Transaction Charges |
| 3470 |
Brokage Commission |
Brokage Commissions |
Banks¡: Brokage
Commissions |
| 3112 |
Brokage Commission |
Brokage Commission |
Security¡:
Brokage Commission |
| 1650 |
Brokage Credit Bal. |
Brokage Transaction Credit
Balance |
Security¡:
Brokage Transaction Credit Balance |
| 0950 |
Brokage Debit Bal. |
Brokage Transaction Debit
Balance |
Security¡:
Brokerage Transaction Debit Balance |
| 0420 |
Building & Const. |
Buildings &
Constructions |
Buildings & Structures |
| 0894 |
Busi. Guarantee Bond |
Business Guarantee Bond |
Security¡:
Business Guarantee Bond |
| 0154 |
Call Loan to Banks |
Call Loan to Banks |
Banks¡: Call Loan to
Inter-Bank |
| 1153 |
Call Loans from Bank |
Call Loans from Banks |
Banks¡: Call Loans from
Inter-Bank |
| 2410 |
Capital Adjustments |
Capital Adjustments |
including discounts on
stocks issuance¡B pre-operating dividends¡Bconcideration for conversion
rights¡Bconcideration for stock warrant ¡Bunissued stock divedends¡Bgovernment
grants, customer's donation and other capital adjustments. |
| 2310 |
Capital Reserve |
Capital Reserve |
It includes Premium on New
Right Issue, Increment from
Revaluation of Fixed Assets, Donated Assets,
and Reduction & Exemption of Two Funds. |
| 7020 |
Capitalized Interest |
Capitalized Interest
Expenditure |
Security¡:
It includes the Capitalization of Interest from
Loan for Fixed Assets, Land and Housing &
Construction in Long-term Investment. |
| 0112 |
Cash & Equivalent |
Cash on Hand & Cash
Equivalent |
Include the cash on hand,
foreign currency hand, deposit on bank, and foreign currency equivalent. |
| 4151 |
Cash Div. Per Share |
Cash Dividend Per Share |
The Cash Dividends per
share |
| 7333 |
Cash Div.-LT Inv. |
Cash Dividend from Equity
L-T Investment |
It refers to the Cash
Dividends Received from Long-term
Investment, evaluated by Equity Method. |
| 7910 |
Cash Equiv.-Begin |
Cash & Cash Equivalent
- Beginning |
It comes from the company's
Financial Statement directly. |
| 7920 |
Cash Equiv.-End |
Cash & Cash Equivalent
- Ending |
It comes from the company's
Financial Statement directly.
= T7800 +T7910 +T7915 |
| 7400 |
Cash Flow-Financing |
Cash Flow from Financing
Action |
SUM(T7410:T7499) |
| 7300 |
Cash Flow-Inv. |
Cash Flow from Investment
Action |
0 |
| 7210 |
Cash Flow-Operating |
Cash Flow From Operating
Action |
0 |
| 7350 |
Cash For Mergin |
Cash Paid For Merging |
Cash Paid For Merging |
| 7800 |
Change in Cash Flow |
Change in Cash Flow |
T7210 +T7300 +T7400 +T7700
+T7750 |
| 1304 |
Checking Deposit |
Checking Deposit |
Banks¡: Checking Account
Deposits |
| 0116 |
Checks for Clearance |
Post-dated Checks for
Clearance |
Banks¡: Post-dated Checks
for Clearance |
| 3425 |
Claim Recvrd-Reins |
Claims Recovered from
Reinsurer |
Property Insurance¡:
Claims Recovered from Reinsurer |
| 0895 |
Cleaning Funds |
Settlement & Cleaning
Funds |
Security¡:
Settlement & Cleaning Funds |
| 0900 |
Client's See Account |
Current Asset - Client's
Securities Account |
Security¡:
Current Asset - Client's Securities Account |
| 3521 |
Comm. & Agen. Exp. |
Commissions & Agency
Expenses |
Property Insurance¡:
Commissions & Agency Expenses |
| 3550 |
Commission Charges |
Commission & Handling
Charges |
Banks¡: It includes all
the Fee expense for banks operation.
Property Insurance¡: It
includes all the Fee expense for insurance
operation. |
| 3450 |
Commission Earned |
Commission Earned |
Banks¡: Commission Earned
Property Insurance¡: Commission
Earned |
| 3421 |
Commissions Income |
Commissions Income |
Property Insurance¡:
Commissions Income |
| 2110 |
Common Stocks |
Common Stocks |
It refers to the common
stock's capital of company |
| 3970 |
Consolidated NI |
Consolidated Net Income |
0 |
| 0490 |
Const.in Progress |
Construction in Progress |
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. |
| 1551 |
Contract Loss Res. |
Contract Loss Reserve |
Security¡:
Contract Loss Reserve |
| 3575 |
Credit Card Charge |
Credit Card Charge |
Banks¡: Finance Operating
Costs - Credit Card Charge |
| 3475 |
Credit Cards Comm. |
Credit Cards Commission |
Banks¡: Credit Cards
Commission |
| 3940 |
Cumulative Effects |
Cumulative Effects |
It refers to the
Accumulated Influence due from Accounting
Principle Change(already deduct the income taxes and expense). |
| 1220 |
Curr. of 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, Other Long-term Borrowings, and Other Long-term Payable. |
| 7276 |
De(In)Brokage Bal. |
Decrease(Increase)in
Brokage Dr/Cr Balance |
Security¡:
Decrease(Increase)in Brokage Dr/Cr Balance |
| 7275 |
De(In)Reins.Recvbl |
Decrease (Increase) in
Reins. Premium Receivables |
Property Insurance¡:
Decrease (Increase) in Reins. Premium Receivables |
| 3213 |
Dealing Charges |
Dealing Securities
Transaction Charges |
Security¡:
Dealing Securities Transaction Charges |
| 1113 |
Debt-Issue Warrnt |
Debt of Issuing Warrant |
Security¡:
Debentures with Warrants that could transfer to
common shares |
| 7306 |
Dec(Inc)Due fm BK |
Due from Bank Dec. (Inc.) |
Banks¡: Due from Bank
Decrease (Increase) |
| 7305 |
Dec(Inc)Due fm CBC |
Due from CBC Dec. (Inc.) |
Banks¡: Due from CBC
Decrease (Increase) |
| 7272 |
Dec(Inc)-Margin |
Decrease (Increase) in
Margin Loans |
Security¡:
Decrease (Increase) in Margin Loans |
| 7271 |
Dec(Inc)-Trading |
Decrease (Increase) in
Trading Securities |
Security¡:
Decrease (Increase) in Trading Securities |
| 7315 |
Dec(Inc.)-Loan |
Loan Decrease(Increase) |
Banks¡: Loan
Decrease(Increase) Property
Insurance¡: Loan
Decrease(Increase) |
| 7274 |
Dec.Premium Rec. |
Decrease (Increase) in
Premium Receivable |
Property Insurance¡:
Decrease (Increase) in Premium Receivable |
| 7446 |
Dec/Inc-TreasureSt |
Decr(Incr)-Treasure Stocks |
The value from disposal of
Treasury Stock or Purchase of Treasury Stock. If the value is
negative, it means that purchase of Treasury Stock. |
| 0810 |
Deferred Assets |
Deferred Assets |
It includes Long-term
Prepaid Expenses, Long-term Prepayments,
stock issuance costs , deventures insurance costs |
| 1490 |
Deferred Credit |
Deferred Credit Balances |
It includes Deferred
Assets, Deferred Revenue, Unrealized Gains from Related Company. |
| 1515 |
Deferred Tax |
Deferred Tax |
It refers to the
Amortization of Income Taxes for different
period. |
| 1301 |
Demand Deposit |
Demand Deposit |
Banks¡: Pass-book account
deposits |
| 0309 |
DepositedPledged-L-T |
Time Deposited Pledged for
Long-Term Investment |
Security¡:
Time Deposited Pledged for Long-Term Investment |
| 1524 |
Deposit-In, Reins. |
Other
Liabilities-Deposit-in Reinsurance Reserve |
Property Insurance¡:
Other Liabilities-Deposit-in Reinsurance Reserve |
| 0896 |
Deposit-Out, Reins. |
Reserve Funds Held for
Reinsurers |
Property Insurance¡:
Reserve Funds Held for Reinsurers |
| 1300 |
Deposits |
Deposits from Mutual Loans
Accounts |
Banks¡: Deposits from
Mutual Loans Accounts, include Time ,Current,Check
deposit and Remittance, Foreignble Currency
Deposit, trust fund, Margin Loan Payable
,Margin Deposits on Short Sale Saving Deposit. |
| 7211 |
Depreciation |
Depreciation |
It includes all
Depreciation Expenses in the current period, include Idle Asset
Depreciation. |
| 7612 |
Dir. & Emp.Bonus |
Bonus Paid |
Bouns Paid |
| 3403 |
Direct Premiums |
Direct Premiums |
Property Insurance¡:
Direct Premiums |
| 3925 |
Discont'd Dpt. G/L |
Discontinued Departments |
It includes Operating Loss
before Suspending, and the
Gain/Loss from Suspending Department Disposal
(already deduct the income taxes and expense). |
| 7611 |
Dividend Paid |
Dividend Paid |
Dividend Paid |
| 3119 |
Dividends Income |
Dividends Income |
Security¡:
Dividends Income |
| 0146 |
Due fm BK,Call Ln |
Due from Banks & Call
Loans |
Banks¡: = T0151 + T0153 +
T0154 - T0156 |
| 0151 |
Due from Banks |
Due from Banks |
Banks¡: Due from Banks |
| 0152 |
Due from CBC |
Due from CBC |
Banks¡: Due from CBC |
| 1151 |
Due to Banks |
Due to Banks |
Banks¡: It refers to the
Deposit from Associates. It is a Liability
item. |
| 1154 |
Due to CBC |
Due to CBC |
Banks¡: Due to CBC |
| 1146 |
Due&Call Loan-Bank |
Due to Banks and Call Loans
from Banks |
Banks¡: = T1151 + T1152 +
T1153 |
| 7406 |
Due-Bank Inc.(Dec) |
Due to Bank Inc. (Dec.) |
Banks¡: Due to Bank Inc.
(Dec.) |
| 3990 |
Earning Per Share |
Earning Per Share |
It comes from the company's
Financial Statement directly,
but we choose dilution earnings per share
first. |
| 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. |
| 7700 |
Exchange Influence |
Influence from Exchange |
It refers to the Foreign
Currency Exchange Influence in Current Period. |
| 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. |
| 3930 |
Extraordinary G/L |
Extraordinary Gain/Loss |
It includes the very
special case, and will not happen
frequently, as Earthquake Damage(already
deduct the income taxes and expense). |
| 7220 |
FA Disposal Loss |
Fixed Assets Disposal Loss
(Gain) |
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. |
| 3350 |
Finance Cost |
Finance Operating Costs |
Banks¡: = T3510 + T3522 +
T3530 + T3534 + T3536 + T3545 +
T3550 + T3560 + T3570 + T3575 + T3580 + T3595
+ T3555 Property
Insurance¡: = T3503 + T3505
+ T3510 + T3521 + T3524 + T3530 +
T3532 + T3533 + T3534 + T3536 + T3550 + T3592
+ T3595 + T3523 Security¡: = T3212 + T3213 + T3214 + T3215 + T3216 + T3217
+ T3218 + T3219 + T3224 + T3225 + T3226 + T3227 |
| 1480 |
Funds Borr. fm bank |
Funds Borrowed from Banks |
Banks¡: Funds Borrowed
from Inter-Bank |
| 1160 |
Funds Borrowed |
Funds Borrowed |
Banks¡: It includes
Short-term Borrowing, Finance from Associates, and Re-Purchase Bills.
Property Insurance¡: It
includes Short-term Borrowing, Finance from Associates, and Re-Purchase
Bills. |
| 3108 |
Gain on Sale Bonds |
Gain on Sale of
Securities-Bonds |
Security¡:
Gain on Sale of Securities-Bonds |
| 3422 |
Gain on Trade Inv. |
Gain on Trading of
Short-term Investments |
Banks¡: It includes the
Gain of Bills Transaction only. |
| 3440 |
Gain-Disposal FA |
Gain on Disposal of Fixed
Assets |
Gain on Disposal of Fixed
Assets |
| 3434 |
Gain-Disposal Inv. |
Gain on Disposal of
Investment |
Gain on Disposal of
Investment |
| 3966 |
Gain-Equity Invest |
Gain on an Equity Method
Company's Investment |
It refers to the Investment
Gains recognized in Cu rrent Year from long-term investment. |
| 3492 |
Gain-Property Inv. |
Gain on Property Investment |
Property Insurance¡:
Gain on Property Investment |
| 0850 |
Goodwill |
Goodwill for Merge |
It also only happen on
consolidated reports, the value is zero in unconsolidated reports. |
| 1425 |
Government Fund |
Government Fund for
Specific Loan |
Banks¡: Government Fund
for Specific Loan |
| 7012 |
Guarantee Liabilitie |
Guarantee Liabilities |
Banks¡: It refers to the
Receivable from Commercial Paper Guarantee
business, etc.. |
| 0287 |
Guaranteed Loan |
Guaranteed Loan |
Property Insurance¡:
Guaranteed Loan |
| 1570 |
GW Credit Balances |
Goodwill Credit Balances |
It also only happen on
consolidated reports, the value is zero in unconsolidated reports. |
| 7405 |
Inc(De)CBC Deposit |
CBC Deposit Inc. (Dec.) |
Banks¡: CBC Deposit Inc.
(Dec.) |
| 7415 |
Inc(Dec) Deposit |
Deposit Inc. (Dec.) |
Banks¡: Deposit Inc.
(Dec.) |
| 7420 |
Inc(Dec) L-T Debt |
Lending (Repayment) of L-T
Debt |
It refers to the Net Value
of Long-term Borrowing Increase(Decrease),
if it is negative, that means Decrease
of Long-term Borrowing. |
| 7284 |
Inc(Dec)Claims Pay |
Increase (Decrease) in
Claims Payables |
Property Insurance¡:
Increase (Decrease) in Claims Payables |
| 7281 |
Inc(Dec)Margin Pay |
Increase(Decrease) in
Margin Payable -Short |
Security¡:
Increase(Decrease) in Margin Payable -Short |
| 7410 |
Inc(Dec)-S-T Debt |
Lending (Repayment) of S-T
Debt |
It refers to the Net Value
of Short-term Borrowing Increase(Decrease), if it is negative, that means
Decrease of Short-term Borrowing. |
| 7000 |
Income after tax |
Income after tax |
0 |
| 3910 |
Income Tax Expense |
Income Tax Expense |
Income Tax Expense |
| 7720 |
Income Tax Paid |
Income Tax Paid |
It refers to the Actual
Paid Income Taxes in Current Period. |
| 3124 |
Income-WarrantChange |
Income of Warrant Value
Change |
Security¡:
Income of Warrant Value Change |
| 3125 |
Inc-Warrnt Repurchas |
Income of Warrant
Repurchase Change |
Security¡:
Income of Warrant Repurchase Change |
| 1175 |
Ins. Claims Pay |
Insurance Claims Payable |
Property Insurance¡:
Insurance Claims Payable |
| 1430 |
Installment Payable |
Installment Payable |
It includes Obligation
under Capital Leases and Installment
Payable on Machinery. It includes the
current portion. |
| 3503 |
Insurance Payments |
Insurance Payments |
Property Insurance:
Adjustment, Adjustment Expense, Cover
Expense. |
| 3512 |
Int. Exp-Mutual Loan |
Interest Expense for Mutual
Loan |
Banks¡: Interest Accrued
for Mutual Loan |
| 3420 |
Int.Rev -S-T Inv. |
Interest Revenue -
Short-term Investments |
Banks¡: The Interest
Revenue from Bonds, Certificate Deposit Purchased, Bills Purchased. |
| 3412 |
Int.Rev.-Mutual Loan |
Revenue Earned from Mutual
Loan |
Banks¡: Revenue Earned
from Mutual Loan |
| 0820 |
Intangible Assets |
Intangible Assets |
It includes Goodwill,
Patent Right, Right of Trade Mark, Organization Costs, Development
Expenses, Use rights (Land,
Proprietary Equipment, Electric Electric
Equipment) and so on. |
| 3218 |
Interest Expenses |
Expense-Interest |
Security¡:
Interest Expense for Operating |
| 3510 |
Interest Expenses |
Interest Expenses |
Interest Expenses,exclude
Capitalized Interest Expenditure |
| 3410 |
Interest Income |
Interest Income |
Interest Income |
| 3118 |
Interest Income-Ope. |
Interest Income -Operation
Income |
Security¡:
Interest Income -Operation Income |
| 7710 |
Interest Paid |
Interest Paid |
It refers to the Actual
Paid Interest Expense in Current Period. |
| 0163 |
Interest Receivables |
Interest Receivables |
Banks¡: Gross Interest
Receivables |
| 7213 |
Inv. Income-Equity |
Investment Income-Equity
Method |
It refers to the Investment
Gains recognized in Current
Year from long-term investment as Equity Method. |
| 7214 |
Inv. Loss-Equity |
Investment Loss-Equity
Method |
It refers to the Investment
Loss recognized in Current Year from long-term investment as Equity
Method. |
| 3430 |
Investment Income |
Investment Income |
It includes the Revenue
from Investment recognized under Equity Method, and the Cash Dividends
under Cost Method. |
| 3530 |
Investment Loss |
Investment Loss |
It includes the Loss from
Investment recognized under
Equity Method. |
| 2132 |
Issued Common Shares |
Issued Common Shares
(Thousand Shares) |
Issued Common Shares
(Thousand Shares) |
| 2133 |
Issued Pre. Shares |
Issued Preference Shares
(Thousand Shares) |
Issued Preference Shares
(Thousand Shares) |
| 0410 |
Land |
Land |
Land holding by company,
exclude increment of revaluation. |
| 2320 |
Legal Reserve |
Legal Reserve |
It refers to the
Appropriated Retained Earnings according
to Law. |
| 0200 |
Loans, Discounted |
Loans, Discounted, &
Bills Purchased - net |
Banks¡: = T0210 + T0220 +
T0224 + T0225 + T0226 - T0206 Property
Insurance¡: = T0286 + T0287
+ T0288 - T0206 |
| 1410 |
Long-term Borrowings |
Long-Term Borrowings |
It refers to the long-term
borrowings from financial institutions. It includes the current
portion. |
| 0300 |
Long-term Investment |
Long-Term Investment |
SUM(T0301..T0307)
It includes Securities, Bonds, Funds, Land, Funds
Appropriated to Secondary Units, and so on. |
| 0148 |
Loss Allow. -Warrant |
MS Loss Allowance - Warrant |
Security¡:
MS Loss Allowance -Warrant |
| 3522 |
Loss on Trade Inv. |
Loss on Trading of
Short-Term Investments |
Banks¡: It includes the
Loss of Bills Transaction only. |
| 0487 |
Loss Res.-FA |
Reserve for Fixed Assets
Loss |
Reserve for Fixed Assets
Loss. It is a discount Account
to Fixed Assets. |
| 3227 |
Loss Res.-Warrant |
Provision MS Loss
Res.-Warrant Hedge |
Security¡:
Prov. MS Loss Res.-Warrant Hedge |
| 3540 |
Loss-Disposal FA |
Loss on Disposal of Fixed
Assets |
Loss on Disposal of Fix
Assets |
| 3534 |
Loss-Disposal Inv. |
Loss on Disposal of
Investment |
Loss on Sale of Investment |
| 3968 |
Loss-Equity Invest |
Loss on an Equity Method
Company's Investment |
It refers to the Investment
Loss recognized in Cur rent Year from long-term investment. |
| 3536 |
Loss-Inv Revaluat |
Loss on Invest Revaluation |
Refers to the Unrealized
Losses from the Investments Under the Lower of Cost or Market
Method. |
| 3224 |
Loss-IssueWarrnt Chg |
Loss of Issuing Warrant
Value Change |
Security¡:
Loss of Issuing Warrant Value Change |
| 3225 |
Loss-IssueWarrnt Rep |
Loss of Issuing Warrant
Repurchase Change |
Security¡:
Loss of Issuing Warrant Repurchase Change |
| 3592 |
Loss-Property Inv |
Loss on Property
Investments |
Property Insurance¡:
Loss on Property Investments |
| 7230 |
L-T Inv. Disp.Loss |
L-T Investment Disposal
Loss (Gain) |
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. |
| 0301 |
L-T Inv-Equity Sec. |
Investments in Security |
It includes Long-term Stock
Investment, Certificate
Security, Mutual Funds, and so on. It
is not intended to be converted into cash within a year. |
| 0302 |
L-T Inv-Fixed Income |
Investments in Bonds |
It includes Corporation
Bonds, Time Deposit Certificates,
Government Bonds, and so on. |
| 0303 |
L-T Inv-Fund |
Investments in Fund |
It refers to the
appropriated for special purposes such as Sinking Funds and Plant
Expansion Funds. |
| 0307 |
L-T Inv-FX Adjust. |
Adjustment for Foreign
Exchange |
Please refer to T2360. |
| 0304 |
L-T Inv-Real Estate |
Other Investments |
It includes Land or Real
Estate for future operation, and so on. |
| 1400 |
L-T Liabilities |
Long-Term Liabilitie |
It includes Long-term
Borrowings from Banks, Bonds & Convertible Bonds (Debentures),
Installment Payable, Other
Long-term Borrowings, and Other Long-term Payable. |
| 0891 |
L-T Loan To Others |
L-T Loan to Others |
Security¡:
Long-Term Loan to employees, stockholders, others |
| 0213 |
L-T Secured Loan |
Long-Term Secured Loan |
Banks¡: Long-Term Secured
Loan |
| 0223 |
L-T Unsecured Loan |
Long-Term Unsecured Loan |
Banks¡: Long-Term
Unsceured Loan |
| 0430 |
Machinery,Equip. |
Machinery & Equipment |
Machinery and equipment,
include rent equipment. |
| 1116 |
Margin Deposit-Sht |
Margin Deposits on Short
Sale |
Security¡:
Margin Deposits on Short Sale |
| 0166 |
Margin Loan Recvbl |
Margin Loans Receivables |
Security¡:
Margin Loans Receivable, include allowance for long-term loans. |
| 0122 |
MarketableSecurity |
Marketable Securities |
Include security, bonds,
and other marketable securities |
| 2900 |
Minority Equity |
Minority Equity |
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. L-T Liab. |
Misc. Long-Term Liability |
Including other Long-term
Liability, Deferred Credit,
Deferred Tax, Reserve for Pension and
Other Loss Reserve. |
| 3109 |
Miscellaneous Sales |
Miscellaneous Sales |
Security¡:
Miscellaneous Sales |
| 0158 |
MS LossAllow-Dealing |
Allowance for Decline in
Market Value¢wDealing |
Security¡:
Allowance for Decline in Market Value - Dealing |
| 0212 |
M-T Secured Loan |
Medium-Term Secured Loan |
Banks¡: Medium-Term
Secured Loan |
| 0222 |
M-T Unsecured Loan |
Medium-Term Unsecured Loan |
Banks¡: Medium-Term
Unsecured Loan |
| 0224 |
Mutual Loan |
Loans to Mutual Loans
Accounts |
Banks¡: Loans to Mutual
Loans Account |
| 0137 |
N/R Discounted |
Notes Receivable Discounted |
Security¡:
Notes Receivable Discounted |
| 3950 |
Net Income |
Net Income |
0 |
| 3960 |
Net Income for Minor |
Net Income for Minority |
It represents the portion
of the consolidated subsidiaries
for net income. It also only happen on consolidated reports, the value is
zero in unconsolidated
reports. |
| 3100 |
Net Sales |
Net Sales |
Banks¡: = T3410
+T3420+T3422+T3430+T3434+T3436+T3450+T3455
+T3460+T3465+T3470+T3475+T3495
Property Insurance¡: =
T3403 +T3405+T3410+T3421+T3423+T3425+T3430+T3432
+T3433+T3434+T3436+T3450+T3492+T3495
Security¡: =
T3108+T3109+T3112+T3113+T3114+T3115 +T3116+T3117+T3118+T3119+T3124+T3125+T3126 |
| 7215 |
Non-Cash Extra.Item |
Non-Cash Extraordinary |
It includes Discontinued
Departments items, Accounting
Principle Change Accumulated Influence
Value, and Extraordinary items in the Income Statement. =
Sum(T3925+T3930+T3940) |
| 0226 |
NPL(Gross) |
NPL(Gross) |
Banks¡: NPL(Gross) |
| 3300 |
Operating Expenses |
Operating Expenses |
Including Selling Expenses
except for Sales Taxes, Administrative Expenses , and Amortization of
Banks, etc. |
| 3395 |
Operating Income |
Operating Income |
0 |
| 3920 |
Ordinary Income |
Ordinary Income |
0 |
| 7499 |
Oth.Adjust-Finance |
Misc. from Financing Action |
All other cash flow arising
from financin: activies other
than those already reported in the above
specific categories. |
| 7398 |
Other Adjust-Inv |
Misc. from Investment
Action |
Banks¡: All other cash
flow arising from investin: activies
other than those already reported in the
above specific categories. |
| 7399 |
Other Adjust-Inv. |
Misc. from Investment
Action |
Property Insurance¡:
All other cash flow arising from investin:
activies other than those already reported in the
above specific categories. Security¡:
All other cash flow arising from investin:
activies other than those already reported in the
above specific categories. |
| 0190 |
Other CA |
Other Current Assets |
It includes the current
assets that can not be classified into above current assets. |
| 1230 |
Other Curr. Liab. |
Other Current Liability |
Inrefers 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. |
| 1309 |
Other Deposit |
Other Deposit |
Banks¡: Catch-all field
for all other exceptional items that
do not fit into the other categories. |
| 0460 |
Other Equipment |
Other Depreciable Assets |
Including Land
Improvements, Transportation Equipment,
Lease Improvement and so on. |
| 0288 |
Other Loan |
Other Loan |
Property Insurance¡:
Other Loan |
| 1440 |
Other L-T Borrowing |
Other Long-Term Borrowing |
Long-Term Borrowing from
nonfinancial institutions |
| 1450 |
Other L-T Tariff pay |
Other Long-Term Tariff
Payable |
Other Long-Term Payable
without interest |
| 0892 |
Other Misc. Inv. |
Other Misc. Investment |
Include Idle ,Rented,
Nonoperating Assets, Pledged Properties, Takeover. |
| 0890 |
Other NCA |
Other Non-Current Assets |
It includes Long-term Loans
to Others, Long-term Accounts Receivable, Fixed Asset in Suspense, Gain or
Loss in Suspense on Fixed Assets, Deferred Gain or Loss on Foreign
Exchange, Receivable - Overdue Accounts,
Temporary Debit, Guarantee Deposits and
Margins Paid, Idle Assets, Pledged Properties
Takeover, and so on. |
| 3595 |
Other Ope. Loss |
Other Operating Loss |
Banks¡: Other Operating
Loss Property Insurance¡: Other
Operating Loss |
| 3495 |
Other Ope.-Revenue |
Other Operating Revenue |
Banks¡: A catch all field
for the rest of the items relating
Operating Revenue which cannot fit into any of the specific fields above.
Property Insurance¡: A
catch all field for the rest of the items
relating Operating Revenue which cannot fit into any of the
specific fields above. |
| 3219 |
Other Operating Exp. |
Other Operating Expense |
Security¡:
Catch-all field for all other exception items
that do not fit into the other categories. |
| 1190 |
Other Payable |
Other Payable |
It includes Dividend
Payable, Payable on Equipment (or Land), Bonuses Payable - Directors &
Supervisors, Income Payable |
| 0160 |
Other Receivable |
Other Receivable |
It includes claim arising
from non-operatin: activities
of the business. Advances Receivable
from Employees, Dividends Receivable, Interest Receivable, and so
on. Banks' T0160 = T0163 +T0164 +T0169 -T1666 |
| 1560 |
Other Special Res. |
Other Special Reserves |
Banks¡: It includes
Reserve for Foreign Currency Exchange
Loss, and other Operating Reserves.
Security¡: It
includes Reserve for Foreign Currency Exchange
Loss, and other Operating Reserves. |
| 7299 |
OtherAdjust-Op. |
Misc. from Operating Action |
A catch all field for the
rest of the items relating to
operating activies which can not fit into any of the specific fields
above. |
| 3590 |
OtherNon-Ope..Exp. |
Other Non-Operating
Expenses |
Including Donated Expense,
Penalty Expense. |
| 7750 |
Others |
Others |
Others |
| 3489 |
OtrNon-Ope. Income |
Other Non-Operating Income |
A catch all field for the
rest of the items relating
Non-Operating Income which cannot fit into any of the specific fields
above. |
| 0153 |
Overdraft from Banks |
Overdraft from Banks |
Banks¡: Overdraft from
Inter-Bank |
| 1152 |
Overdrafts to Banks |
Overdrafts to Banks |
Banks¡: Overdrafts to
Inter-Bank |
| 1117 |
Payable-Margin Sht |
Payable on Proceeds from
Short Sale |
Security Payable on
Proceeds from Short Sale |
| 1303 |
Periodic Deposit |
Periodic Deposit |
Banks¡: Term Deposits |
| 0199 |
Pledged Deposit OCA |
Pledged Deposit in Other
Current Assets |
Security¡:
Pledged Deposit in Other Current Assets |
| 0129 |
Pledged Deposit S-T |
Pledged Deposit in
Short-Term Investment |
Security¡:
Pledged Deposit in Short-Term Investment |
| 0899 |
PledgedDeposit-O-NCA |
Time Deposit Pledged for
Other Non-Current Assets |
Security:
Time Deposit Pledged for Other Non-Current Assets |
| 1305 |
Postal Savings Redep |
Postal Savings Redeposits |
Banks¡: Postal Savings
Redeposits |
| 7240 |
PPT Inv. Disp-Loss |
Property Investment
Disposal Loss (Gain) |
Property Insurance¡:
It refers to the Net Loss from Property's
Investment Disposal, please note this item is
default for negative, if it have positive value, it means that
company have Loss. |
| 2117 |
Preferred Stock-Div. |
Preferred Stock Dividend |
It refers to the part which
should be distributed to the
holders of Preferred Stock. |
| 2120 |
Preferred Stocks |
Preferred Stocks |
Dividend Paid before Common
Capital |
| 0180 |
Prepaid & Advance |
Prepaid Expenses &
Advance |
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 |
Pre-Tax Income |
0 |
| 7445 |
Proceed fmNewIssue |
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 Issued |
Proceeds of New Shares
Issued |
Including Par value and
Excess value for New Right Issue, i.e. the cash received. |
| 3505 |
Pro-Unexp.Premiums |
Provision of Reserve for
Unexpired Premiums |
Property Insurance¡:
Provision of Reserve for Unexpired Premiums |
| 7250 |
Prov(Reversal) Res |
Provision (Reversal) of
Reserve |
If it have positive
value,it means that company Provision
of Reserve, or not it means that company Reversal of Reserve. |
| 3217 |
Prov. MS Loss Res. |
Unrealized Loss fm Decline
in Market Value of Trading Secur. |
Security¡:
Unrealized Loss from Decline in Market Value of
Trading Securities. |
| 3555 |
Prov.-Other Loss |
Provision of Other Loss |
Banks¡: It includes all
other Allowance that exclude T3545 |
| 3533 |
Prov.-Other Res. |
Provision of Other Reserves |
Property Insurance¡:
Provision of Other Reserves |
| 7260 |
Prov-Bad Debt |
Provision of Bad Debt |
Banks¡: Provision of Bad
Debt Property Insurance¡:
Provision of Bad Debt |
| 3532 |
Prov-Indemnity Res |
Provision of Special
Indemnity Reserve |
Property Insurance¡:
Provision of Special Catastrophe Reserve |
| 7336 |
Purchase L-T Inv. |
Increase of L-T Investment |
It includes the
expenditures on long-term investment
and other long-term investment. |
| 7324 |
Purchase of FA |
Purchase of Fixed Assets |
It includes the
expenditures on Fixed Assets and Idle Assets. |
| 0322 |
Real Estate-Acc.Depr |
Real Estate-Accumulated
Depreciation |
Property Insurance¡:
Real Estate-Accumulated Depreciation |
| 0328 |
Real Estate-Build. |
Real Estate-Buildings &
Houses |
Property Insurance¡:
Real Estate-Buildings & Houses for sale |
| 0327 |
Real Estate-CIP |
Real Estate-Construction in
Process |
Property Insurance¡:
Real Estate-Construction in Process |
| 0326 |
Real Estate-Const. |
Real Estate-Construction |
Property Insurance¡:
Real Estate-Construction |
| 0320 |
Real Estate-Cost |
Real Estate-Cost |
Property Insurance¡:
Real Estate-Cost |
| 0321 |
Real Estate-Reval. |
Real Estate-Revaluation |
Property Insurance¡:
Real Estate-Revaluation |
| 0893 |
Receivable - Overdue |
Receivable - Overdue |
Net receivable overdue |
| 0898 |
Recvbl-Overdue Gross |
Receivable-Overdue(Gross) |
Receivable-Overdue(Gross) |
| 0157 |
Refinance Deposit |
Refinancing Deposit-out |
Security¡:
Refinancing Deposit-out |
| 0162 |
Refinancing Recvbl |
Refinancing Proceeds
Receivables |
Security¡:
Refinancing Proceeds Receivables |
| 1118 |
Refinancing-S.F.C |
Refinancing from Securities
Finance Companies |
Security¡:
Refinancing from Securities Finance Companies |
| 0185 |
Reins. Claims Recvbl |
Claims Receivable from
Reinsurers |
Property Insurance¡:
Claims Receivable from Reinsurers. |
| 0145 |
Reins. Comm. Recvbl. |
Reinsurance Commissions
Receivable |
Property Insurance¡:
Reinsurance Commissions Receivable |
| 3423 |
Reins. Commission |
Reinsurance Commissions
Income |
Property Insurance¡:
Reinsurance Commissions Income |
| 3524 |
Reins. Premium |
Reinsurance Premium Expense |
Property Insurance¡:
Reinsurance Premium Expense |
| 3523 |
Reins.CommisionExp |
Reinsurance Commision
Expense |
Property Insurance¡:
Reinsurance Commision Expense |
| 1145 |
Reinsurance Premiums |
Reinsurance Premiums
Payable |
Property Insurance¡:
Reinsurance Premiums Payable |
| 7915 |
Remainder From Merge |
Remainders From Merging |
Remainders From Merging |
| 1115 |
Repurchase Bonds |
Bonds Sold under Repurchase
Agreement |
Security¡:
Bonds Issued under Repurchase Agreement |
| 2313 |
Res.-Disp. FA Gain |
Capital Reserve From Gain
on Disposal Fixed Assets |
Capital Reserve From Gain
on Disposal Fixed Assets |
| 1555 |
Res.forLand Reval. |
Reserve for Land
Revaluation |
Reserve for Land
Revaluation |
| 2312 |
Res.-Revalation FA |
Capital Reserve for
Revaluation of Fix Assets |
Capital Reserve for
Revaluation of Fix Assets |
| 2317 |
Res.-Teasury Stock |
Capital Reserve From
Teasury Stock Trade |
The shares that have been
issued and now hold by company. |
| 2300 |
Res-Capital Increase |
Reserve for 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. |
| 1720 |
Reserve for Ins. |
Reserve for Insurance |
Property Insurance¡:
Reserve for Insurance |
| 2315 |
Reserve-Donation |
Captial Surplus From
Donation |
Captial Surplus From
Donation |
| 1740 |
Reserve-Indemnity |
Reserve for Indemnities |
Property Insurance¡:
Reserve for Indemnities |
| 2314 |
Reserve-L-T Inv. |
Capital Reserve From
Long-term Investment |
Capital Reserve From
Long-term Investment |
| 2316 |
Reserve-Other |
Other Capital Reserve |
Other Capital Reserve |
| 1700 |
Reserves |
Reserves |
Property Insurance¡:
= T1710 + T1720 + T1730 + TI1740 |
| 1550 |
Reserve-Trade Loss |
Reserve for Trading Loss |
Security¡:
Reserve for Trading Loss |
| 3436 |
Rev.-Loss on Inv. |
Reverse of Loss on Invest
Revaluation |
Reverse of Loss on Invest
Revaluation |
| 0425 |
Reval.-Building |
Revaluation - Building |
Revaluation from Building |
| 0435 |
Reval.-Equipment |
Revaluation - Equipment |
Revaluation from Equipment |
| 0485 |
Reval.-Fixed Asset |
Revaluation on Fixed Assets |
It refers to the Increment
of Revaluation of Fixed Assets, some reports disclose this detail item, an
d some mix this value in Cost of Fixed Assets. = T0425 + T0435 + T0465 +
T0415 |
| 0415 |
Reval.-Land |
Revaluation - Land |
Revaluation from Land |
| 0465 |
Reval.-Other FA |
Revaluation - Other Fixed
Assets |
Revaluation from Other
Fixed Assets |
| 3117 |
Reversal MS Loss Res |
Reversal of Security Loss
Reserve |
Security¡:
Reversal of Security Loss Reserve |
| 3465 |
Reversal of Res. |
Reversal of Reserve for
Loss on Trust Business |
Banks¡: Reversal of
Reserve for Losses on Trust Business |
| 3480 |
Reversal-Bad Debt |
Reversal of Bad Debts &
Overdue Accounts |
Banks¡: It refers to the
Recover from Account Receivable, but
already been written off. |
| 3432 |
Reversal-Indemnity |
Reversal-Indemnity Reserve |
Property Insurance¡:
Reversal-Indemnity Reserve |
| 3433 |
Reversal-OtherRes. |
Reversal of Other Reserves |
Property Insurance¡:
Reversal of Other Reserves |
| 3405 |
Reversal-Unexp.RKs |
Reversal of Reserve for
Unexpired Risks |
Property Insurance¡:
Reversal of Reserve for Unexpired Risks |
| 3961 |
Reverse-Consolidate |
Reversal of Consolidated
Adjustment Credit |
It presents only in
consolidated reports, the value
is zero in unconsolidated reports. |
| 7323 |
Sale of Fix Asset |
Proceeds from Disposal of
Fixed Assets |
Proceeds from Disposal of
Fixed Assets |
| 7335 |
Sale of L-T Inv. |
Proceeds from Disposal of
Investment |
It includes the proceeds
from disposal of long-term
investment and other long-term investment. |
| 7340 |
Sale(Pur.)PPT Inv |
Sale (Purchase) of Property |
Property Insurance¡:
Sale (Purchase) of Property |
| 7316 |
Sale(Pur.)S-T Inv. |
Sale (Purchase) of S-T
Investment |
Sale (Purchase) of
Short-Term Investment |
| 1302 |
Saving Deposit |
Saving Deposit |
Banks¡: Savings Deposits |
| 0155 |
Sec.-Underwrite |
Trading
Security-Underwriting |
Security¡:
Trading Secutiry-Underwriting |
| 0149 |
Sec.-Warrant Hedge |
Security-Warrant Hedge
Position |
Security¡:
Security-Warrant Hedge Position |
| 0286 |
Secured Loan |
Secured Loan |
Property Insurance¡:
Secured Loan |
| 0210 |
Secured Loans |
Secured Loans |
Banks¡: = T0211 + T0212 +
T0213 |
| 0150 |
Security-Dealing |
Trading Security-Dealing |
Security¡:
Trading Security-Dealing |
| 1730 |
Special Claim Res. |
Special Claim Reserve |
Property Insurance¡:
Special Claim Reserve |
| 1120 |
S-T Borrowing |
Short-term Borrowing |
Security¡:
It refers to the short-term borrowing from Financial Institution,
Affiliated Company, Associate, Stockholder, or Employee,
and should be repaid in one year. |
| 0124 |
S-T Inv.-Co. Bonds |
S-T Investment- Company
Bonds |
Banks¡: Short-term
Investment in Company Bonds |
| 7216 |
S-T Inv.Disp.Loss |
S-T Investment Disposal
Loss (Gain) |
0 |
| 0121 |
S-T Inv.-Equity Sec. |
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. |
| 0123 |
S-T Inv.-Gover. Bond |
S-T Investment-Government
Bonds |
Banks¡: Short-term
Investment in Goverment Bonds |
| 0127 |
S-T Inv.-Notes |
S-T Investment-Notes |
Banks¡: Short-term
Investment in Notes |
| 0128 |
S-T Inv.-Others |
S-T Investment-Others |
Banks¡: Catch-all field
for other short-term investment that
do not fit into the other categories. |
| 0125 |
S-T Inv.-T.Bill |
S-T Investment- Treasury
Bills |
Banks¡: Short-term
Investment in Treasury Bills |
| 0211 |
S-T Secured Loan |
Short-Term Secured Loan |
Banks¡: Short-Term Secured
Loan |
| 0221 |
S-T Unsecured Loan |
Short-Term Unsecured Loan |
Banks¡: Short-Term
Unsecured Loan |
| 4161 |
Stock Div/Shr-Earn |
Stock Dividend Per Share -
Earning |
The Bonus Dividends per
share from Earning. |
| 4301 |
Stock Div-Cpl PerShr |
Stock Dividend Per Share -
Capital |
The Bonus Dividends per
share from Capital Surplus. |
| 010 |
Total Assets |
Total Assets |
Banks¡: = T0100 + T0200 +
T0300 + T0400 +T0800 Property Insurance¡:
= T0100 + T0200 + T0300 + T0400 +T0800 Security¡: = T0100 + T0300 + T0400 + T0800 +T0950 |
| 0100 |
Total Current Assets |
Total Current Assets |
Banks¡: =T0112 +T0122
+T0146 +T0152 +T0160 +T0180 +T0190 Property Insurance =T0112 +T0122 +T0130
+T0160 +T0180 +T0185 +T0190 Security¡:
=T0112 +T0119 +T0122 +T0130 +T0149 +T0150 +T0155
+T0157 +T0160 +T0162 +T0166 +T0180 +T0190 |
| 1100 |
Total Current Liab. |
Total Current Liabilities |
Banks¡: = T1146 + T1154 +
T1160 + T1170 + T1180 + T1190 =
T1160 + T1170 + T1175 + T1180 + T1190 + T1210
+ T1220 + T1230 Security¡:
= T1110 + T1113 + T1114 + T1115 + T1116 + T1117
+ T1118 + T1120 + T1130 + T1170 + T1180 + T1190
+ T1210 + T1220 + T1230 +
T1210 + T1220 + T1230 Property
Insurance¡G |
| 2000 |
Total Equity |
Total Stockholders' Equity |
0 |
| 0400 |
Total Fixed Assets |
Total Fixed Assets |
0 |
| 020 |
Total Liab. & Equity |
Total Liabilities &
Equity |
0 |
| 1000 |
Total Liabilities |
Total Liabilities |
Banks¡: =T1100 +T1300
+T1400 +T1500 +T1600 Property Insurance¡:
=T1100 +T1400 +T1500 +T1700 Security¡:
=T1100 + T1400 +T1500
+T1650 |
| 3500 |
Total Non-Ope. Exp. |
Total Non-operating
Expenses |
Property Insurance¡:
= T3540 + T3560 + T3590 Banks¡:
= T3540 + T3590 Security¡: = T3510 + T3530 + T3534 + T3536 + T3540 + T3560 + T3590 |
| 3400 |
Total Non-Ope.Income |
Total Non-Operating Income |
Banks¡: = T3440 + T3480 +
T3489 Property Insurance¡:
= T3440 + T3460 + T3489 Security¡: =T3410+T3430+T3434+T3436+T3440+T3460+T3489 |
| 0800 |
Total Other Assets |
Total Other Assets |
Other Assets = T0810 +
T0820 + T0850 + T0890 |
| 1500 |
Total Other L-T Liab |
Total Other Long-Term
Liabilities |
Banks¡: = T1490 + T1510 +
T1515 + T1555 + T1560 + T1520 + T1570
+ T2900 Property Insurance:
= T1490 + T1510 + T1515 + T1555 + T1560 + T1520 +
T1570 + T2900 Security:
= T1490 + T1510 + T1515 + T1550 + T1551 + T1555 +
T1520 + T1570 + T2900 |
| 3115 |
Trade Gain-Dealing |
Profit from Trading
Securities-Dealing |
Security¡:
Profit from Trading Securities-Dealing |
| 3126 |
Trade Gain-Warrant |
Trade Gain-Warrant |
Security¡:
Trade Gain-Warrant |
| 3226 |
Trade Loss-Warrant |
Trade Loss-Warrant Hedge
Position |
Security¡:
Trade Loss-Warrant Hedge Position |
| 3116 |
TradeGain-Underwrite |
Profit from Trading
Securities-Underwriting |
Security¡:
Profit from Trading Securities-Underwriting |
| 0903 |
Trader's Equity |
Current Liability -
Trader's Equity From Futures |
Security¡:
Current Liability - Trader's Equity From Futures |
| 3215 |
Trading Loss-Dealing |
Loss from Trading
Securities-Dealing |
Security¡:
Loss from Trading Securities-Dealing |
| 3216 |
Trading Loss-Under. |
Loss from Trading
Securities-Underwriting |
Security¡:
Loss from Trading Securities-Underwriting |
| 3214 |
Transaction Fees |
Transaction Fees |
Security¡:
Transaction Fees |
| 3114 |
Transfer Agency Fees |
Transfer Agency Fees |
Security¡:
Transfer Agency Fees |
| 2400 |
Treasury Stock |
Treasury Stock |
Corporation buy Back their
stocks by themeselves. The
code is the minus term of the
shareholers' equity. |
| 1600 |
Trust Collection |
Trust Collection |
Banks¡: Trust Collection |
| 3455 |
Trustee Fee |
Trustee Fee |
Banks¡: Trustee Revenue |
| 2340 |
Unappropriated R/E |
Unappropriated Retained
Earning |
It refers to the protion of
a company's equity that repressents its cumulative net incomes, less
net losses and dividends. |
| 3113 |
Underwriting Comm. |
Underwriting Commission |
Security¡:
Underwriting Commission |
| 1710 |
Unearned Premium |
Unearned Premium Reserve |
Property Insurance¡:
Unearned Premium Reserve |
| 0220 |
Unsecured Loan |
Unsecured Loan |
Banks¡: = T0221 + T0222 +
T0223 |
| 7013 |
Unused Commercial LC |
Unused Commercial Letters
of Credit |
Banks¡: It refers to the
Receivable from Credit Letter Guarantee business. |
| 3580 |
Value Loss-Invty |
Valuation Loss on
Inventories |
Banks¡: Loss on
Revaluation |
| 2350 |
Value Loss-L-T Inv. |
Valuation Loss on Long-Term
Investment |
It refers to the Unrealized
Gain or Loss in Revaluation
of Long-term Investment under the Lower
of Cost or Market Method. |
| 1114 |
Warrant Repurchase |
Warrant Repurchase |
Security¡:
Warrant Repurchase |
| 2115 |
Wght. Avg. Shares |
Weighted Average Shares |
= T3970 ¡ÒT3990 |
| 7265 |
Write-off Bad Debt |
Write-off of Allowance for
Doutful Accounts |
Banks¡: Write-off of
Allowance for Doutful Accounts. |
Software Guide 2003