| Code |
Abbreviation |
Account
Name |
Definition |
| 1130 |
Accounts
& N/P-Trade |
Accounts
& Notes Payable-trade |
It
refers to the short-term liabilities because of Purchases for Raw
Materials & Supplies, or Labor Services on credit. |
| 0130 |
Accounts
& N/R-Trade |
Accounts
& Notes Receivable - Trade |
It
includes claim against customer; also including interest receivable.It is
presented in net amount. |
| 1170 |
Accrued
Expenses |
Accrued
Expenses & Provision For 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). |
| 0486 |
Accu.
Depre.-F.A. |
Accumulated
Depreciation-Fixed Assets |
(#0426
+ #0436 + #0466), It includes Accumulated Depreciation - Building,
Accumulated Depreciation -
Equipment, Accumulated Depreciation - Other
depreciable assets, and so on. The original
regulation in Mainland China only permitted |
| 0426 |
Accu.Depre.-building |
Accumulated
Depreciation-building |
Please
refer to #0486. |
| 0466 |
Accu.Depre.-others |
Accumulated
Depreciation-other Depreciable Assets |
Please
refer to #0486. |
| 0436 |
Accu.Depre-equipment |
Accumulated
Depreciation-equipment |
Please
refer to #0486. |
| 2311 |
Add.
Paid-in Capital |
Additional
Paid-in Capital |
Additional
Paid-in Capital |
| 2370 |
Adj.
for Capital |
Adjustments
for Capital |
Adjustments
for Capital |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
It
includes all the Cash
Adjustment about
Financing, but not cover in #7410, #7420, #7445, #7441, #7443, #7442,
#7444, #7452, #7610. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
It
includes all the Cash
Adjustment about
Investment, but not cover in #7316, #7320, #7330,
#7335, #7333, #7326, #7327, #7323, #7324, #7336, #7356. |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
Includes
all the Cash Adjustment about Operating,
but not cover in #7211, #7212, #7218, #7213,#7214, #7217, #7215,
#7216, #7220, #7230, #7250, #7260, #7270, #7277, #7273, #7231, #7232,
#7235, #7236, #7239, #7279, #7283, #7251, #7252, #7254, #7256 . |
| 2360 |
Adj-Foreign
Exchange |
Adjustments
For Foreign Exchange |
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. |
| 0299 |
Allow
for Prob. Loss |
Allowance
for Probable Losses on loans |
The
allowance for probable losses is the estimated
amount of losses in the Bank's loan portfolio, ba sed on the
evaluation of the collectibility of loa ns and prior loan experiences. It
is established t hrough a provision for probable loss charged to ex pense.
Loans are written off against the allowance
for probable losses when management believes that the collectibility of the principal is unlikely,
subject to BSP regulations. |
| 0305 |
Allow.
for Prob Loss |
Allowance
for Probable Losses on Property |
Allowance
for Probable Losses for Real & Other Pro perties Owned or Acquired |
| 0136 |
Allow.-A/R
& N/R |
Allowance
For Doubtful Account--A/R & N/R |
The
original regulation only permitted the direct
write-off method to be adopted, so in the early
financial statements the accounts always zero. After the year of
1998, the new regulation allows the
other approach of Percentage of outstanding
Accounts Receivable to be adopted. |
| 0306 |
Allowance-Inv.
Loss |
Allowance
For Investment Loss |
Please
refer to #2350. |
| 0175 |
Allow-Inventory
Loss |
Allowance
to Reduce Inventory to Market |
The
cost method is adopted to value inventories in
Mainland China, so the loss due to revaluation is
not recognized now. But
the foreign company can recognize
allowance to reduce inventory to market
value for spoiled goods according to the approval
of the authorities concerned.
<Note> The
default of this account is
negative. |
| 0126 |
Allow--S-T
Inv. Loss |
Allowance
For S-T Investment Loss |
The
method to value short-term investment is stated at the lower of cost or
net realizable value.And in
the end of the year,the provision for loss has to be appropriated. |
| 7212 |
Amortisation
fm C/F |
Amortisation
From Cash Flow Statement |
It
includes all Amortisation Expenses of deferred
assets. |
| 3272 |
Amortization
fm I/S |
Amortization
From Income Statement |
Amortization |
| 1144 |
Amt
Due to Repur.Sec |
Amount
Due To Repurchase Securities |
Amounts
from disposal of Repurchase Securities |
| 2137 |
Auth.
Common St.(th) |
Authorized
Common Stocks(in thousand) |
Authorized
Common Stocks (in thousand). |
| 2138 |
Auth.
Pref. st. (th) |
Authorized
Preferred Stocks(in thousand) |
Authorized
Preferred Stocks (in thousand). |
| 1666 |
Bad
Debt Allow-Other |
Allowance
For Doubtful Accounts--other Receivable |
The
regulation about this account is the same as #0136. |
| 7260 |
Bad
Debt Reserve |
Bad
Debt/Doubtful Debt Reserve Withdraw (Write Off) |
It
refers to the Reserve withdraw for Bad Debt/
Doubtful Debt. If it
is negative, that means write
off of Reserve. |
| 3545 |
Bad
Debts-Fin. Costs |
Bad
Debts-Financial Activities Costs |
The
Allowance for all Long or Short term loans in current period. |
| 0240 |
Bill
Purchased |
Bill
Purchased |
Bills
purchased |
| 3516 |
Bills
Pay' & Oth Brw |
Bills
Payable and Other Borrowings |
Interest
Expenses on Bills Payable and Other Borro wings |
| 7441 |
Borrowing--L-T
Debt |
Borrowing
From Long-term Debt |
It
includes the funds increasing from #1410, #1420 and #1440 by borrowing. |
| 0154 |
Call
Loans to Banks |
Call
Loans to Banks |
It
refers to the Loan to Associates. It is a Asset item. |
| 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. |
| 2314 |
Capital
Reserves |
Capital
Reserves |
Capital
Reserves |
| 7315 |
Cap't
Expendit' -net |
Capital
Expenditure - net |
Net
of Capital Expenditure. Positive
as Increase; Negative as
Decrease. |
| 7333 |
Cash
Div. fm L-T Inv |
Cash
Dividend from L-T Investment--Equity Method |
It
refers to the Cash Dividends Received from
Long-term Investment, evaluated by Equity Method. |
| 4150 |
Cash
Div.-Common Shr |
Cash
Dividends - Common Stock |
Cash
Dividends - Common Stock |
| 4151 |
Cash
Div.-Per Share |
Cash
Dividend Per Common Share |
The
Cash Dividends per share, only take care of
Public shareholder. |
| 0115 |
Cash
Equivalent |
Cash
Equivalent |
TEJ
reserve for the Cash Equivalent. |
| 7400 |
Cash
Flow-Financing |
Cash
Flow from Financing Activities |
SUM
(#7430+#7445+#7446+#7447+#7452+#7498+#7499+
+#7610) |
| 7300 |
Cash
Flow-Investing |
Cash
Flow from Investing Activities |
SUM
(#7315+#7316+#7320+#7330+#7333+#7326+#7327+
#7390+#7397+#7398+#7399) |
| 7210 |
Cash
Flow-Operating |
Cash
Flow from Operating Activities |
SUM
(#7000+#7218+#7217+#7215+#7216+#7220+#7230+
#7245+#7250+#7260+#7270+#7277+#7273+#7231+#7232+
#7235+#7236+#7239+#7278+#7279+#7283+#7251+#7252+
#7254+#7256+#7289+#7297+#7298+#7299) |
| 7445 |
Cash
fm Capital Inc. |
Cash
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. |
| 0112 |
Cash,Cash
Equivalent |
Cash
on Hand & Cash Equivalent |
Include
the cash on hand, foreign currency on
hand, deposit on bank, and foreign currency
equivalent. |
| 7920 |
Cash/Cash
Equiv.-End |
Cash
& Cash Equivalent-Ending of Year |
It
refers to This Period's #0112. |
| 7910 |
Cash/Cash
Equiv-Beg. |
Cash
& Cash Equivalent-Beginning of Year |
It
refers to Lst Period's #0112. |
| 3550 |
Commission
Charges |
Commission
& Handling Charges |
It
includes all the Fee expense for banks
operation. |
| 3450 |
Commission
Earned |
Commission
Earned |
It
includes all the Fee Charge for banks operation .(See #0188) |
| 2110 |
Common
Stocks |
Common
Stocks |
It
refers to the legal capital of company which
includes A Share, B Share, and H Share. |
| 3520 |
Compensat'
& Fringe |
Compensation
and Fringe Benefits |
Compensation
and Fringe Benefits |
| 3970 |
Consolidated
Net Inc |
Consolidated
Net Income |
(#3950-#3960). |
| 0490 |
Construc.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. |
| 3596 |
Cost
fm Real Estate |
Cost
& Expenses from Real Estate Operating |
Cost
& Expenses from Real Estate Operating |
| 0420 |
Costs
of Building |
Costs
of Buildings & Structures |
Including
the Building Cost and the Capitalization of Interest for Loan and Related
Expense and Foreign Exchange Gain/Loss.And land/leasehold
improvements are also included. |
| 0460 |
Costs
of Other Equip |
Other
Equipment at Costs |
Other
fixed assets which can not be classified into the above accounts. |
| 3940 |
Cumulative
Effects |
Cumulative
Effects |
Cumulative
Effects |
| 4000 |
Current
Net Income |
Current
Net Income |
#3970 |
| 7000 |
Current
Period N.I. |
Current
Period Net Income |
Amount
equal to #3970. |
| 0260 |
Customers'
Liab' |
Customers'
Liabilities |
Customers'
Liabilities |
| 7444 |
Debenture
Redemption |
Debentures
Redemption |
The
Repay for Corporate Bonds in Current Period
for Issued Corporate Bonds. |
| 7443 |
Debentures
Issued |
Debentures
Issued |
It
also include the Issue of Convertible Bonds. |
| 0302 |
Debt
Securities |
Debt
Securities |
It
includes Corporation Bonds, Time Deposit
Certificates, Government Bonds, and so on. |
| 7235 |
Dec(Inc)
of S-T Loan |
Decrease
(Increase) of S-T Loan & Investment |
It
refers to the Decrease (Increase) of S-T Loan &
Investment. If it is
negative value, that means Increase
of S-T Loan & Investment. |
| 7236 |
Dec(Inc)
Trust Loan |
Decrease
(Increase) of Trust Loan & Investment |
It
refers to the Decrease (Increase) of Trust Loan
& Investment. If
it is negative value, that means
Increase of Trust Loan & Investment. |
| 7232 |
Dec(Inc)fm
Call Loan |
Decrease
(Increase) of Due from Call Loan |
It
refers to the Decrease (Increase) of Due from Call Loan. |
| 7277 |
Dec(Inc)in
Inventory |
Decrease(Increase)
in Inventory |
It
refers to the Decrease (Increase) of Inventory,
if it is negative value, that means inventory Increase. |
| 7231 |
Dec(Inc)of
Sec.-Deal |
Decrease
(Increase) of Operating Securities-Dealing |
It
refers to the Decrease (Increase) of Operating
Securities-Dealing. If
it is negative value, that means Increase of Operating Securities-Dealing. |
| 7355 |
Dec.
of Debt Inv. |
Decrease
of Debenture's Investment |
It
includes the revenue on Debenture's 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. |
| 7279 |
Dec/Inc
In Other C/A |
Decrease(Increase)
in Other Current Assets |
It
refers to the Decrease (Increase) of Other
Current Assets, if it is negative value, that
means Other Current Assets Increase. |
| 7390 |
Dec/Inc
in Rec fm Cs |
Dec/Inc
in Receivables from Customers |
Dec/Inc
in Receivables from Customers |
| 7278 |
Dec/Inc
in Trad Sec' |
Dec/Inc
in Trading Account Securities |
It
refers to the Decrease (Increase) of Trading
Account Securities, if it is negative value, that
means Trading Account Securities increase, if it is positive value,
that means Trading Account Sceurities
decrease. |
| 7239 |
Dec/Inc
of Sec. Purc |
Dec.(Inc.)
of Securities Purchase Under Resale Agreement |
It
refers to the Decrease (Increase) of Securities
Purchase Under Resale Agreement. |
| 0810 |
Deferred
Assets |
Deferred
Assets |
It
includes Long-term Prepaid Expenses, Long-term
Prepayments, Organization Cost. In China, the R&D
Expenditures can be deferred. |
| 1490 |
Deferred
Credit |
Deferred
Credit |
Deferred
Credits |
| 0811 |
Deferred
Expenditure |
Deferred
Expenditure |
Deferred
charges. |
| 7245 |
Deferred
Taxes |
Deferred
Taxes |
Deferred
Taxes |
| 2371 |
Dep.
on Sub.-Comm. |
Deposit
on Subscription-Common Stock |
Deposit
on Subscription-Common Stock |
| 2372 |
Dep.
on Sub.-Pref. |
Deposit
on Subscription-Preferred Stock |
Deposit
on Subscription-Preferred Stock |
| 3270 |
Depn.
& Amort. |
Depreciation
& Amortization |
Depreciation
& Amortization |
| 1303 |
Deposit
Liab - Time |
Deposit
Liabilities - Time |
Deposit
Liabilities - Time |
| 1301 |
Deposit
Liab-Demand |
Deposit
Liabilities - Demand |
Deposit
Liabilities - Demand |
| 1302 |
Deposit
Liab-Savings |
Deposit
Liabilities - Savings |
Deposit
Liabilities - Savings |
| 7218 |
Depre.&
Amortisation |
Depreciation
& Amortisation |
It
includes all Depreciation Expenses &
Amortisation Expenses in the current period. Then #7211 and #7212
show N/A. |
| 7211 |
Depreciation
fm C/F |
Depreciation
From Cash Flow Statement |
It
includes all Depreciation Expenses in the current period, include Idle
Asset Depreciation. |
| 3271 |
Depreciation
fm I/S |
Depreciation
From Income statement. |
Depreciation |
| 4301 |
Div.Per
Shar-Capital |
Stock
Dividend Per Share-Capital Reserve(Dollar) |
The
Bonus Dividends per share from Capital Surplus , also only take care of
Public shareholder. |
| 4161 |
Div.Per
Shar-Earning |
Stock
Dividend Per Share-Earnings (Dollar) |
The
Bonus Dividends per share from Earning, also only take care of Public
shareholder. |
| 3432 |
Dividend
Income |
Dividend
Income |
Dividend
Income |
| 7610 |
Dividend/Bonus
Paid |
Dividend
/Bonus Payment |
It
includes the Cash Dividends Paid in Current Period, and the Bonus to
Directors vs Supervisors, but
not include the Stock Dividends. |
| 0152 |
Due
Frm Central Bank |
Due
From Central Bank |
The
Deposit on Central Bank of BSP, due to the regulation of reserve. |
| 0151 |
Due
From Banks |
Due
From Banks |
It
includes the Deposit on Associates, and on any
Financial Institutes. |
| 1154 |
Due
to Central Bank |
Due
to Central Bank |
Deposit
of Central Bank of BSP, this amount is include in #1151. |
| 1143 |
Due
To Underwriting |
Amount
Due To Underwriting Securities |
Amount
due to Underwriting Securities. For example , "Amount due to
Debenture". |
| 1146 |
Due&
Call Loans-Bank |
Due
to Banks and Call Loans from Banks |
Sum(#1151+#1152+#1153), not include Deposit on Central Bank
of BSP. |
| 7700 |
Effects
fm Exchange |
Effects
of Changes in Foreign Exchange Rates |
It
refers to the Foreign Currency Exchange Influence in Current Period. |
| 1188 |
Entrust
Deposits |
Entrust
Deposits |
The
Deposit from Trust Department. It can separate Common or Special. For
Common, the operation is authorized
to bank, the depositor can get not only the interest, but also the bonus;
For Special, Depositor assign the invest target, and the gain or loss will
load to Depositor. |
| 0188 |
Entrust
Loans & Inv. |
Entrust
Loans & Entrust Investment |
It
includes the Loan assigned by Trustee, and the
Investment assigned by Trustee. |
| 3990 |
EPS
(Dollar) |
Earning
Per Share (Dollar) |
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.
TEJ offer another comparable item(#9990) for use. |
| 3433 |
Eq
in earn(loss) Aff |
Equity
in net earnings(losses) of investees/affiliates |
Equity
in net earnings(losses) of investees/affili ates |
| 3460 |
Exchange
Gains |
Foreign
Exchange Gains |
If
the company activity involve Foreign Currency,
the Gain when the Foreign Currency transfer to local currency in
book keeping. |
| 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. |
| 2315 |
Exchange
Reserves |
Exchange
Reserves |
Exchange
Reserves |
| 3930 |
Extra.
Gain/Loss |
Extraordinary
Gain/Loss |
Extraordinary
Gain/Loss |
| 1415 |
Finance
Debentures |
L-T
Liabilities--Finance Debentures |
It
includes Financial Bonds and Convertible
Financial Bonds, also include the current portion. |
| 7270 |
Finance
Expenditure |
Finance
Expenditure |
It
includes Interest Income/Expenses or other
financial expenses. |
| 3510 |
Finance
Expenses |
Finance
Expenses |
It
includes all the Interest Expense from loan or
Deposit. |
| 1160 |
Funds
Borrowed |
Funds
Borrowed |
It
includes Short-term Borrowing, Finance from Associates, and Re-Purchase
Bills. |
| 1480 |
Funds
Borrowed-Banks |
Funds
Borrowed From Banks |
It
refers to the Finance from Associates,
including the current portion. |
| 0812 |
Future
Tax Benefits |
Future
Tax Benefits |
Future
Tax Benefits |
| 7397 |
FX
Trans' Adj' (Inv) |
Foreign
Exchange Translation Adjustment (Investing) |
Foreign
Exchange Translation Adjustment (Investing ) |
| 7297 |
FX
Trans' Adj' (Op') |
FX
Translation Adjustment (Operating) |
FX
Translation Adjustment (Operating) |
| 3925 |
G/L
Discontinued Dep |
Gain/Loss
of Discontinued Departments |
Gain/Loss
of Discontinued Departments |
| 3436 |
Gain
on Equity Adj' |
Gain
on Equity Adjustments |
Gain
on Equity Adjustments |
| 3435 |
Gain-Disposal
of Inv |
Gain
on Disposal of Investment |
It
includes the Gain for Selling the Long or Short term Investment. |
| 2317 |
General
Reserves |
General
Reserves |
General
Reserves |
| 0825 |
Goodwill |
Goodwill |
Goodwill |
| 0850 |
Goodwill
for Merger |
Goodwill
for Merger |
It
presents only in consolidated reports and is
due to merger.In unconsolidated reports, it is always zero. |
| 1425 |
Government
Fund |
Government
Fund For Specific Loan |
It
includes the Loans or Investment that in the
Trust Funds. |
| 7012 |
Guarantee
Liability |
Guarantee
Liabilities |
It
refers to the Receivable from Commercial Paper
Guarantee business. |
| 7252 |
Inc(Dec)
of Deposits |
Increase
(Decrease) of S-T Deposits & Trust Deposits |
It
refers to the Increase (Decrease) of S-T
Deposits & Trust Deposits.
If it is negative, that means Decrease of S-T Deposits & Trust Deposits. |
| 7256 |
Inc(Dec)of
Repur.Sec |
Increase
(Decrease) of Amount Due to Repurchase Securities |
It
refers to the Increase (Decrease) of Amount Due
to Repurchase Securities. If
it is negative, that means Decrease of Amount Due to Repurchase
Securities. |
| 7254 |
Inc(Dec)of
Sec-Agent |
Increase
(Decrease) of Due to Underwriting Securities |
It
refers to the Increase (Decrease) of Due to Underwriting Securities. If it is negative, that
means Decrease of Due to Underwriting Securities. |
| 3496 |
Inc.
fm Real Estate |
Income
from Real Estate |
Income
from operating of Real Estate development. |
| 7251 |
Inc.(Dec.)
Call Loan |
Increase
(Decrease) of Due to Call Loan |
It
refers to the Increase (Decrease) of Due to Call Loan.
If it is negative, that means Decrease
of Due to Call Loan. |
| 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. |
| 7420 |
Inc.(Repay)
L-T Loan |
Increase(Repayment)
of Long term Borrowings |
It
refers to the Net Value of Long-term Borrowing
Increase (Decrease), if it is negative, that means
Decrease of Long-term Borrowing. |
| 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. |
| 7356 |
Inc.of
Debenture Inv |
Increase
of Debenture's Investment |
It
includes the expenditures on Debenture's
Investment. |
| 7289 |
Inc/Dec
In Other C/L |
Inc/Dec
In Other Current Liabilities |
Inc/Dec
In Other Current Liabilities |
| 3910 |
Income
Tax Expenses |
Income
Tax Expenses |
Income
Taxes is calculated based on Taxable Income , tax rate is, State 30%,
local 3%, total 33%. |
| 7720 |
Income
Tax Paid |
Income
Tax Paid |
It
refers to the Actual Paid Income Taxes in Current Period. |
| 7430 |
Incr.(Rep.)of
Loans |
Increase(Repayment)of
Borrowings |
Increase(Repayment)of
Borrowings |
| 7336 |
Increase
of Invest. |
Increase
of Investment |
It
includes the expenditures on long-term
investment and other long-term investment. |
| 3417 |
Int
on Dep wth Banks |
Interest
Income on Deposits with Banks and Others |
Interest
Income on Deposits with Banks and Others |
| 3418 |
Int
on Int'bnk Loans |
Interest
Income on Interbank Loans Receivable |
Interest
Income on Interbank Loans Receivable |
| 3416 |
Int
on Trd & Inv Sec |
Interest
Income on Trading and Investment Securities |
Interest
Income on Trading and Investment Securiti es |
| 3517 |
Int.
on bank loans |
Interest
Expenses on Interbank Loans Payable |
Interest
Expenses on Interbank loans payable |
| 3515 |
Int.
on Dep. Liabili |
Interest
Expenses on Deposit Liabilities |
Interest
Expenses on Deposit Liabilities |
| 3415 |
Int.
on Rec fm Cus't |
Interest
Income on Receivables from Customers |
Interest
Income on Receivables from Customers |
| 0820 |
Intangible
Assets |
Intangible
Assets |
It
includes Patent Right, Right of Trade Mark, Goowill, and so on. |
| 7326 |
Interest
Inc.fm Bond |
Interest
Income from Bond |
Interest
Income from Debentures. |
| 3410 |
Interest
Income |
Interest
Income |
It
includes all the Interest Revenue from loan or
Deposit. |
| 7710 |
Interest
Paid |
Interest
Paid |
It
refers to the Actual Paid Interest Expense in Current Period. |
| 7730 |
Interest
Received |
Interest
Received |
Actual
Interest Income for the period of time. |
| 7213 |
Inv.
Gain-Equity's |
Investment
Gain-Equity's Method |
It
refers to the Investment Gains recognized in
Current Year from long-term investment as Equity Method. |
| 7217 |
Inv.
L/G - Equity |
Investment
Loss(Gain)--Equity's Method |
It
includes Investment Gain/Loss (Net Amount)
recoginized in current year from Long-term Investment as Equity
Method. |
| 7214 |
Inv.
Loss-Equity's |
Investment
Loss-Equity's Method |
It
refers to the Investment Loss recognized in Current Year from long-term
investment Equity Method. |
| 0170 |
Inventories |
Inventories |
It
includes Raw Materials & Supplies, Land & Building of
construction. SUM(#0170+#0174-#0175+#0177+#0178+#0179) |
| 0179 |
Inventory-Building |
Inventory-Building
For Sale |
It
is a specific account to construction industry,
including finished buildings for sale. |
| 0178 |
Inventory-Construc. |
Inventory-Construction
in Process |
It
is a specific account to construction industry,
including land and building in progress. |
| 0177 |
Inventory-Land |
Inventory-Land |
It
is a specific account to construction industry. The land will be use for
construction. |
| 0301 |
Invest.in
Securities |
Investment
in Securities |
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. |
| 0303 |
Investment
in Fund |
Investment
in Fund |
It
refers to the appropriated for special purposes such as Sinking Funds and
Plant Expansion Funds. |
| 3530 |
Investment
Loss |
Investment
Loss |
It
includes the Loss from Investment recognized
under Equity Method. |
| 2135 |
Issued
Common Stock |
Issued
Common Stock (In thousand) |
Issued
Outstanding Common Stocks (in units) |
| 2136 |
Issued
Pref. Stock |
Issued
Preferred Stock (In thousand) |
Issued
Outstanding Preferred Stocks (in units) |
| 7013 |
L/C
Liability |
Letter
of Credit Liabilities |
It
refers to the Receivable from Credit Letter Guarantee business. |
| 0304 |
Land
& Other Invest. |
Land
and Other Investments |
It
includes Land or Real Estate for future operation (It can also be included
in #0892), Funds Appropriated
to Subsidiary, and so on. |
| 0410 |
Land
at Costs |
Land
at Costs |
Land
holding by company, due to the land in China
is owned by State, if the company have land, it
should be have State shareholder. |
| 0165 |
Loans
& Advances |
Loans
& Advances |
The
short-term loans, exclude #2000. Advances Receivable from Employees. |
| 0230 |
Loans
and Discounts |
Loans
and Discounts |
Loans
and Discounts |
| 0300 |
Long-term
Investment |
Long-term
Investment |
SUM (#0301+#0302+#0303+#0304+#0306+#0307), It
includes Securities, Bonds, Funds, Land, Funds Appropriated to
Secondary Units, and so on. |
| 1400 |
Long-term
Lib. |
Long-term
Liabilities |
It
includes Long-term Borrowings from Banks, Bonds & Convertible Bonds
(Debentures), Installment Payable,
Other Long-term Borrowings, and Other Long-term Payable. |
| 7220 |
Loss(Gain)
on F.A. |
Loss(Gain)
on Fixed Assets |
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
LT 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. |
| 7216 |
Loss(Gain)on
ST Inv. |
Loss(Gain)
on Short term Investment |
It
refers to the Net Loss from Short-term
Investment Disposal, please note this item is
default for negative, if it have positive value, it means that
company have Loss. |
| 3535 |
Loss-Disposal
of Inv |
Loss
on Disposal of Investment |
It
includes the Loss for Selling the Long or Short term Investment. |
| 1410 |
L-T
Borrowings-Fin. |
Long-term
Borrowings From Financial Institutions |
It
refers to the long-term borrowings from financial institutions. It
includes the current portion. |
| 1220 |
L-T
Debt-Below 1 Yr. |
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. |
| 0430 |
Machinery
& Equip. |
Machinery
& Equipment at Costs |
The
cost of Machinery and equipment. |
| 0122 |
Marketable
Security |
Marketable
Securities |
Include
security, bonds, and other marketable
securities |
| 7498 |
Minor'Interest
(Fin) |
Minority
Interest (Financing Activities) |
Minority
Interest (Financing Activities) |
| 7398 |
Minor'Interest
(Inv) |
Minority
Interest (Investing Activities) |
Minority
Interest (Investing Activities) |
| 7298 |
Minor'Interest
(Op') |
Minority
Interest (Operating) |
Minority
Interest (Operating) |
| 2900 |
Minority
Interest |
Minority
Interest |
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.
<Note>Some companies combine the Minority Interest to Other
Liability, we can not separate this from
the Other Liability item, so, we put the Other Liability includes
Minority Interest. |
| 3960 |
Minority
InterestAdj |
Minority
Interest Adjustment |
It
represents the portion of the consolidated
subsidiaries for net income. It is only in consolidated report. TEJ
reserve this account now. |
| 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. |
| 1165 |
Mngr's
Chks & drafts |
Manager's
Checks and Demand drafts Outstandings |
Manager's
Checks and Demand drafts Outstandings |
| 7116 |
Month
of Fiscal Yr-B |
Month
of Fiscal Year Begin |
Month
of Fiscal Year Beg. |
| 7117 |
Month
of Fiscal Yr-E |
Month
of Fiscal Year End |
Month
of Fiscal Year End |
| 1300 |
Mutual
Loans Account |
Deposits
From Mutual Loans Accounts |
It
includes Time Deposit, Saving Deposit, Check
Deposit, Foreign Currency Deposit, Trust Funds. |
| 1570 |
Neg.
Goodwill-Merger |
Negative
Goodwill for Merger |
It
is presented only in consolidated report, like
Negative Goodwill. But the account is always zero
in non-consolidated financial statements. |
| 3950 |
Net
Income |
Net
Income |
(#3900-#3910-#3919). |
| 7800 |
Net
Increase in Cash |
Net
Increase in Cash |
SUM(#7210+#7300+#7400+#7700) |
| 3100 |
Net
Sales |
Net
Sales |
(#3105-#3130), Net Revenue. |
| 7215 |
Non-cash
Extra.Item |
Non-cash
Extraordinary Items |
Bad
debts written off, Inventories written off , Provision for doubtful
accounts and etc. |
| 0890 |
Non-current
Assets |
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. |
| 0830 |
Numbers
of Employee |
Numbers
of Employee |
Numbers
of Employee |
| 3525 |
Occupancy
Expenses |
Occupancy
Expenses |
Occupancy
Expenses |
| 0150 |
Oper.Security-Deal |
Operating
Securities-Dealing |
The
Securities(include Government Bonds, Corporate Bonds, and other stocks)
owned by banks to operate |
| 3222 |
Operat'
Costs & Exp' |
Operating
Costs and Expenses |
including
in the direct & indirect cost & administ rative expenses. |
| 3395 |
Operating
Income |
Operating
Income |
(#3100-#3350-#3300). |
| 3920 |
Ordinary
Income |
Ordinary
Income |
Before
the extraordinary income/loss and net of
the tax expenses. |
| 4170 |
Other
Adj-Aft Period |
Other
Adjustments After Period |
It
includes all changes in Retained Earnings in
interim but not include in #4105, #4110, #4120,
and #4125. |
| 0896 |
Other
Assets-FX |
Other
Assets-Foreign Exchange |
Other
Assets-Foreign Exchange |
| 0190 |
Other
Current Assets |
Other
Current Assets |
It
includes the current assets that can not be classified into above current
assets. For example, the Gain or Loss in Suspense on Current Assets is
when the Inventory Check Over, the Gain can not
directly write to Profit/Loss statement, it loan Inventory, and
Credit Gain in Suspense on Current Assets,
if really check the reason that Inventory
Over, then write to Profit/Loss Statement. |
| 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. |
| 0828 |
Other
Intang. Assets |
Other
Intangible Assets |
Other
Intangible Assets |
| 3519 |
Other
Interest Exp's |
Other
Interest Expenses |
Other
Interest Expense which can not be claasified
in the above accounts. |
| 3419 |
Other
Interest Incom |
Other
Interest Income |
Other
Interest Income |
| 0174 |
Other
Inventories |
Other
Inventories |
It
includes Inventory in Transit, Consignment-out,
Processed Goods-out, Scrap Materials, and so on. It also includes
some non-inventory items, such as Low-value Perishable Articles (See
#0180) and Consignment-in. |
| 0309 |
Other
Investments |
Other
Investments |
Other
investments which can not be classified ino
the above accounts |
| 1440 |
Other
L-T Borrowings |
Long-term
Borrowings From Non-Financial Institutions |
It
refers to the long-term borrowings from the personnel, the associate, or
individuals. And it also includes Long-term Notes Payable. |
| 0892 |
Other
Misc. Assets |
Other
Miscellaneous Assets & Investment |
It
includes Idle Assets (Idle Land), Non-operating Assets, Assets Leased to
Others, Pledged Time Deposits,
Pledged Properties Takeover, and so on. |
| 3491 |
Other
Non-oper. G/L |
Other
Non-operating Gain/loss |
Gain
or Loss which can not be included to #3100
and #3400. |
| 3595 |
Other
Oper. Losses |
Other
Operating Losses |
The
Expense from Operating, but not includes in
#3510 to #3560, as Selling Tax and Add-on, Warehouse & Deliver
Fee. |
| 3495 |
Other
Oper. Revenues |
Other
Operating Revenues |
The
Income from Operating, but not includes in #3410, #3413, #3420, #3422,
#3430, #3435, #3450, as Lease Revenue, Interest Spread for Security
Selling. |
| 1190 |
Other
Payable A/C |
Other
Payable Accounts |
It
includes Dividend Payable, Payable on Equipment (or Land), Bonuses Payable
- Directors & Supervisors, Income Payable <Note>. It excludes
Collective Welfare Fund, Staffs Bonus (See #1125), Payable on
Income, Payable on Others, Taxes be Paid.
<Note>Income Payable: It is a new account, means that company
should pay to State or other investor . In concept, it is similar to
Dividend Payable, in old system, Payable to State like Taxes, should be
classify to Tax Payable. |
| 0160 |
Other
Receivable |
Other
Receivable |
It
includes claim arising from non-operating activities of the business.
Advances Receivable from
Employees, Dividends Receivable, Interest Receivable, and so on. |
| 2316 |
Other
Reserves |
Other
Reserves |
Other
Reserves which can not be classified into th e above accounts. |
| 0280 |
Others |
Others |
Other
loans which not be classified into the above
accounts. |
| 3471 |
P/L
on Dispos' of As |
Profit/Loss
on Disposal of Assets |
Profit/Loss
on Disposal of Assets |
| 7452 |
Paid
of Fin.Leases |
Payment
of Financial Leases |
The
cash paid for Financial Leases. |
| 0826 |
Patents,
Brands |
Patents,
Brands |
Patents,
Brands which are included in the intangib le assets |
| 4160 |
Preferred
- Cash Div |
Preferred
Stock - Cash Dividend |
Preferred
Stock - Cash Dividend |
| 4165 |
Preferred
- Stoc'Div |
Preferred
Stock - Stock Dividend |
Preferred
Stock - Stock Dividend |
| 2120 |
Preferred
Stock |
Preferred
Stock |
Preferred
Stocks |
| 2117 |
Preferred
Stock Div. |
Preferred
Stock Dividends |
It
refers to the part which should be distributed
to the holders of Preferred Stock. |
| 0827 |
Preoperating
Expense |
Preoperating
Expenses |
Preoperating
Expenses |
| 0180 |
Prepaid
Expenses |
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. It excludes Low-value &
Perishable Articles. But if Low-value & Perishable Articles
have been used, in some situations, they
will be transferred to Prepaid Expenses. In China, Low-value &
perishable Articles is classified to Other Inventory(#0174). |
| 3900 |
Pre-tax
Income |
Pre-tax
Income |
(#3395+#3499+#3400-#3500+#3999). |
| 7327 |
Principal
fm Leases |
Principal
& Interest Income from Financial Leases |
Principal
& Interest Income from Financial Leases. |
| 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. And if the prior report's error, it
already put in #3999. |
| 7323 |
Proceeds
fm F.A.sale |
Proceeds
From Disposal of Fixed Assets |
It
includes the proceeds from Disposal of Fixed
Assets and Idle Assets. |
| 7335 |
Proceeds
fm Inv.Sale |
Proceeds
From Disposal of Investment |
It
includes the proceeds from disposal of
long-term investment and other long-term investment. |
| 3481 |
Prov
for Dim' of Inv |
Provision
for Diminution of Investment |
Provision
for Diminution of Investment |
| 7250 |
Prov.(Rev)of
Reserve |
Provision(Reversal)
of All Reserve |
It
refers to the Reserve Apppropriation for Misc.
Liabilities (#1520), including Reserve for Pension .
If it is negative, that means Reversal of Reserve. |
| 0137 |
Provision
for B/D |
Provision
for Bad Debts |
Provision
for bad debts under the account-"Other R esources".And the other
resources are consist of p repaid expenses, accrued interests and deferred
ch arges. |
| 3555 |
Provision-Other
Loss |
Provision
of Other Losses |
It
includes all other Allowance that exclude #3545 |
| 7324 |
Purchase
of F.A. |
Purchase
of Fixed Assets |
It
includes the expenditures on Fixed Assets and Idle Assets. |
| 4010 |
R/E
from Last Year |
Retained
Earnings From Last Year |
(#4200 of last period) |
| 4200 |
R/E
to Next Year |
Retained
Earnings to Next Year |
SUM (#4100+#4105_#4110+#4120+#4125+#4170) (#4010 of next
period) |
| 0171 |
Raw
Materials |
Raw
Materials & Supplies |
It
excludes Raw Materials and Supplies in transit. |
| 0340 |
Real
Properties-Net |
Real
& Other Properties Owned or Acquired-NET |
Assets
acquired in settlement of loans are recorde d at the lower of bid price
and balance of total l oan exposure at the time of foreclosure. The amoun
t paid for nonrefundable capital gains tax and doc umentary stamps tax
resulting from the foreclosure proceedings
are recorded as part of the cost of t he assets acquired starting in 2000
in accordance with a BSP
circular allowing this treatment. |
| 0250 |
Receiv'
fm cardhlder |
Receivables
from cardholders |
Receivables
from cardholders |
| 0200 |
Receiv'
fm Customers |
Receivables
from Customers |
(#0210+#0220-#0206). |
| 3492 |
Rental
Income |
Rental
Income |
Rental
Income |
| 7442 |
Repayments--L-T
Debt |
Repayments
of Long-term Debts |
It
includes the funds decreasing from #1410, #1420 and #1440 by repaying. |
| 2313 |
Reserve
Accounts |
Reserve
Accounts |
Reserve
Accounts |
| 0487 |
Reserve
for F.A.Loss |
Reserve
for Fixed Assets Loss |
It
is a discount account to Fixed Assets. |
| 2300 |
Reserve-Capital
Inc. |
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. |
| 0307 |
Reserve-Inv.FX
Adj. |
Reserve
For Overseas Investment Foreign Exchange Losses |
Please
refer to #2360. |
| 2312 |
Reval'
in Prop'& Eq' |
Revaluation
Increment in Property and Equipment |
Revaluation
Increment in Property and Equipment |
| 0425 |
Reval.-Building |
Revaluation-Building
& Construction |
Please
refer to #0485 |
| 0435 |
Reval.-Machine
Equip |
Revaluation-Machine
Equipment |
Please
refer to #0485 |
| 0465 |
Reval.-Other
F.A. |
Revaluation-Other
Fixed Assets |
Please
refer to #0485 |
| 0485 |
Revaluation
on F.A. |
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. |
| 0415 |
Revaluation-Land |
Revaluation-Land |
Please
refer to #0485 |
| 4120 |
Reversal-Reserve,Aft |
Reversal
of Reserves-After Period |
It
is the Reversal of Capital Surplus, Legal Reserve, or Special Reserve
which had appropriated after
period. |
| 7320 |
Sale(Pur.)
of F.A. |
Disposal(Purchase)
of Fixed Assets |
It
refers to the Net Value of New Purchase and Selling of Fixed Assets,
including the Net Value of Work in Progress.
If the value is negative, that
means New Purchase. |
| 7330 |
Sale(Pur.)of
L-T Inv |
Disposal(Purchase)
of Long term Investment |
It
refers to the Net Value of New Purchase and Selling of Long-term
Investment, and do not include
the Short-term Investment, if the value is
negative, that means New Purchase. |
| 7316 |
Sale(Purc)of
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. |
| 0135 |
Sec.-Underwriting |
Operating
Securities Underwriting |
The
Securities owned by banks for underwriting. |
| 0144 |
Sec-Pur.Under
Resale |
Securities
Purchase Under Resale Agreement |
The
Securities purchased by banks under Resale Agreement. |
| 2318 |
Shr'
in Reval' of Sb |
Share
in Revaluation Increment of Subsidiary |
Share
in Revaluation Increment of Subsidiary |
| 2330 |
Special
Reserve |
Special
Reserve |
It
refers to the appropriated Retained Earnings
according to company articles, contracts, or special needs. |
| 1222 |
S-T
Deposits |
Short-term
Deposits from Mutual Loan Accounts |
It
includes short-term Deposits, Foreign Currency
Deposit. |
| 0121 |
S-T
Inv.in Security |
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. |
| 2320 |
Statutory
Reserves |
Statutory
Reserves |
It
refers to the Appropriated Retained Earnings
according to Law. |
| 7447 |
Stock
Buy Back |
Treasury
Stock For sale (Buy Back) |
the
cash outflow of shares buy back |
| 4155 |
Stock
Div.-Common Sh |
Stock
Dividends - Common Stock |
Stock
Dividends - Common Stock |
| 2000 |
Stockholders'
Equity |
Total
Stockholders' Equity |
Sum (#2110+#2120+#2200+#2300+#2310+#2320+#2330+
#2340+#2350+#2360-#2400). |
| 2250 |
Sub.
Cap. Rec.-Comm. |
Subscribed
Capital Receivable-Common Shares |
Subscribed
Capital Receivable-Common Share |
| 2260 |
Sub.
Cap. Rec.-Pref. |
Subscribed
Capital Receivable-Preferred Share |
Subscribed
Capital Receivable-Preferred Share |
| 2200 |
Sub.
Capital-Comm. S |
Subscribed
Capital-Common Shares |
Including
Par value and Excess value for New Right Issue, i.e. the cash received. |
| 2210 |
Sub.
Capital-Pre. S. |
Subscribed
Capital-Preferred Stock |
Subscribed
Capital-Preferred Stock |
| 2374 |
Sub.
Rec.-Stock Plan |
Subscription
Receivables-Stock Plan |
Subscription
Receivables-Stock Plan |
| 7446 |
Subscribed
Capital |
Subscribed
Capital |
Subscribed
Capital |
| 3915 |
Tax
- Current |
Tax
- Current |
Current
tax expenses |
| 3916 |
Tax
- Deferred |
Tax
- Deferred |
Deferred
tax expenses |
| 3565 |
Taxes
and Licenses |
Taxes
and Licenses |
Taxes
and Licenses |
| 1210 |
Taxes
Payable |
Taxes
Payable |
Sum (#1211 to #1219), It includes Two Funds
Payable, Payable on Income (See #1190), Payable on Others, Taxes be
Paid. |
| 0010 |
Total
Assets |
Total
Assets |
(#0100+#0200+#0300+#0400+#0800). |
| 0100 |
Total
Current Assets |
Total
Current Assets |
Sum
(#0112+#0122+#0146+#0150+#0160+#0170+#0180+
#0190), It includes Cash on Hand & Cash in Banks,
Marketable Securities, Due from Banks, Other Receivable, Prepaid
Expenses & Advance, Other Current
Assets. |
| 1100 |
Total
Current Lib. |
Total
Current Liabilities |
Sum (#1146+#1160+#1188+#1170+#1180+#1190+#1210+
#1220+#1230). |
| 0400 |
Total
Fixed Assets |
Total
Fixed Assets |
Sum (#0470-#0486-#0487+#0490). |
| 1000 |
Total
Liabilities |
Total
Liabilities |
Sum (#1100+#1300+#1400+#1500). |
| 0020 |
Total
Lib. & Equity |
Total
Liabilities & Stockholders' Equity |
(#1000+#2000). |
| 0800 |
Total
Other Assets |
Total
Other Assets |
Sum (#0810+#0820+#0850+#0890). |
| 3499 |
Total
Other G/L |
Total
Other Non-operating Gain/loss |
(#3491+#3494-#3591). |
| 1500 |
Total
Other L-T Lib. |
Total
Other Long-term Liabilities |
Sum (#1520+#1570+#2900). |
| 3377 |
Total
Staff Cost |
Total
Staff Cost |
Total
staff cost |
| 0270 |
Trade
Fin Receivable |
Trade
Finance Receivables |
Trade
Finance Receivables |
| 0308 |
Trading
A/C Security |
Trading
Account Securites |
The
account are presented at their fair market val ues, in accordance with
Bangko Sentral ng Philipin as(BSP) Circular No. 161. TAS are debt
securities purchased and held
principally with the intention of
selling them in the near term. These securities |
| 4110 |
Tran-Reserve,After |
Transfer
to Reserves-After Period |
It
includes the Appropriate of Capital Surplus,
Legal Reserve, or Special Reserve after period |
| 2400 |
Treasury
Stocks |
Treasury
Stocks |
The
shares that have been issued and now hold by company. |
| 2340 |
Unappropriated
R/E |
Un-Appropriated
Retained Earnings |
It
refers to the Accumulated Earnings which have not been distributed yet or
Accumulated Deficit. |
| 0288 |
Unearned
Discount |
Unearned
Discount |
Unearned
Discount |
| 2350 |
Val.Loss
on L-T Inv. |
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.<Note>Mainland China does not begin
to adopt Lower of Cost or Market Value now, the
account is reserved by TEJ now. |
| 2373 |
Warrants
Outstanding |
Warrants
Outstanding |
Warrants
outstanding |
| 2115 |
Wei.
Ave. Share Num. |
Weighted
Average Share Numbers(thn) |
It
comes from the company's Financial Statement
directly. The figure is not always right. |
| 7200 |
Work.Capital-Oper. |
Working
Capital From Operating Activities |
The
amount of the account is not the amount
presented in Chinese financial statements. It is calculated by our
company, because the definition of
profit by companies in Mainland China are not alike when they calculate
the amount of the account.
For the reason of comparison, our company adopts the amount of #3970
(Consolidated Net Income) to add (or subtract) the balances of related
accounts presented in Chinese financial
statements , such as Depreciation and
Amortisation, and to get the amount of this
account. |
Software Guide 2003