| Code |
Abbreviation |
Account
Name |
Definition |
| 1516 |
Acce.
Capital Allow. |
Accelerated
Capital Allowance |
Accelerated
Capital Allowance |
| 1130 |
Accounts
& N/P-Trade |
Accounts
& Notes Payable-trade |
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 |
Accounts
& N/R-Trade |
Accounts
& Notes Receivable - Trade |
It
includes claim against customer and other parties arising from the
operations of the business.Exclusive of receivables with related parties. |
| 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 |
It
is detail of #0486, please see #0486. |
| 0466 |
Accu.Depre.-others |
Accumulated
Depreciation-other Depreciable Assets |
It
is detail of #0486, please see #0486. |
| 0436 |
Accu.Depre-equipment |
Accumulated
Depreciation-equipment |
It
is detail of #0486, please see #0486. |
| 2311 |
Add.
Paid-in Capital |
Additional
Paid-in Capital |
Additional
Paid-in Capital |
| 2370 |
Adj.
for Capital |
Adjustments
for Capital |
It
refers to the adjustment for stock equity. |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
It
includes all the Cash
Adjustment about
Financing, but not cover in #7410, #7420, #7441, #7442, #7443, #7444,
#7445 ,#7610. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
It
includes all the Cash
Adjustment about
Investment, but not cover in #7316, #7320, #7323,
#7324, #7330, #7335, #7336. |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
It
includes all the Cash Adjustment about Operating,
but not cover in #7211, #7212, #7215, #7213, #7214, #7333, #7216, #7220,
#7230, #7250, #7253, #7510, #7273, #7277, #7279, #7283. |
| 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. |
| 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 account always zero.
But the new regulation allows the other approach of percentage of
outstanding Accounts Receivable to be adopted. (The percentage can not
exceed 3%) |
| 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 |
included
in #3270 |
| 1198 |
Amou.
Due to Aff.-L |
Amount
Due to Affiliates-Loans |
It
refers to the short term liabilities from the a ffiliates because of the
borrowings. |
| 1197 |
Amou.
Due to Aff.N/T |
Amount
Due to Affiliates-Non-Trade |
It
refers to short term liabilities from the affil iates because of the
non-operating activities. |
| 1196 |
Amou.
Due to Aff.-T. |
Amount
Due to Affiliates-Trade |
It
refers to the short term liabilities from the a ffiliates because of the
operating business. |
| 0169 |
Amt
Due frm R.Party |
Amount
Due from Related Parties |
Amount
due from related parties (short-term). |
| 1195 |
Amt
Due to R.Parties |
Amount
Due to Related Parties |
Amount
due to related parties (short-term). |
| 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. |
| 1110 |
Bills
Issued |
Commercial
Bills Issued |
It
means business issues Commercial Bills or Bank
Acceptance from money market. |
| 1123 |
Bk
Loans & Overdraft |
Bank
Loans and Overdrafts |
Short-term
borrowings & overdrafts provided by banks. (Include current portion of
Long-term borrowings) |
| 7441 |
Borrowing--L-T
Debt |
Borrowing
From Long-term Debt |
It
refers to the Increase of Long-term Borrowing in Current Period. If the
reports just disclose the net
value, that will only display on #7420. |
| 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 |
| 7020 |
Capitalized
Interest |
Capitalized
Interest Expenditure |
It
includes the Capitalization of Interest from
Loan for Fixed Assets, Land and Housing &
Construction in Long-term Investment. |
| 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+#7610+#7498+#7499) |
| 7300 |
Cash
Flow-Investing |
Cash
Flow from Investing Activities |
Sum
(#7315+#7316+#7320+#7330+#7397+#7398+#7399) |
| 7210 |
Cash
Flow-Operating |
Cash
Flow from Operating Activities |
Sum
(#7000+#7218+#7215+#7217+#7333+#7216+#7220+
#7230+#7245+#7250+#7253+#7276+#7277+#7279+#7286+
#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. It includes #0115, Cash 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 Last Period's #0112. |
| 2110 |
Common
Stocks |
Common
Stocks |
Common
Stocks |
| 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. |
| 7010 |
Contingent
Lib. |
Contingent
Liabilities |
It
includes the amount of money resulting from endorsements and guarantees
for related parties, the associates, stockholders, employees, and so
on. |
| 1422 |
Convert.
Unsec. Note |
Convertible
Unsecured Notes |
Convertible
unsecured notes |
| 1424 |
Convertible
Bonds |
Convertible
Bonds |
Convertible
bonds |
| 1423 |
Convertible
Notes |
Convertible
Notes |
Convertible
notes(secured) |
| 3125 |
Cost
in Revenue |
Cost
Included in Revenue |
Cost
Included in Revenue |
| 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 |
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 |
| 7000 |
Current
Period N.I. |
Current
Period Net Income |
#3970. |
| 1522 |
Customers
Deposits |
Customers
Deposits |
Customer
deposities included in other liabilities. |
| 7444 |
Debenture
Redemption |
Debentures
Redemption |
The
Repay for Corporate Bonds in Current Period
for Issued Corporate Bonds. |
| 1421 |
Debentures |
Debentures |
Debentures |
| 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. |
| 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. |
| 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. |
| 7276 |
Dec.(Inc.)
in Recei. |
Decrease(Increase)
in Receivables |
Decrease(Increase)
in Receivables |
| 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. |
| 0810 |
Deferred
Assets |
Deferred
Assets |
It
includes Long-term Prepaid Expenses, Long-term
Prepayments, Organization Cost. |
| 1490 |
Deferred
Credit |
Deferred
Credit |
It
includes Deferred Assets, Deferred Revenue, Unrealized Gains from Related
Company. |
| 0811 |
Deferred
Expenditure |
Deferred
Expenditure |
It
presents the assets which can be amortized in t he future. |
| 1515 |
Deferred
Taxes |
Deferred
Taxes |
It
refers to the Amortisation of Income Taxes for
different period. |
| 7245 |
Deferred
Taxes |
Deferred
Taxes |
Deferred
Taxes for the period of time. Positive
as Provision for, and Negative as Recovery in. |
| 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-Common Stock |
| 3270 |
Depn.
& Amort. |
Depreciation
& Amortization |
Depreciation
& Amortization |
| 7218 |
Depre.&
Amortisation |
Depreciation
& Amortisation |
Depreciation
& Amortisation |
| 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. |
included
in #3270 |
| 0176 |
Diff.Alloc.Inventory |
Difference
Allocation-Inventory |
It
means the difference between actuarial cost and budgeted cost for
inventory. |
| 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. |
| 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. |
| 0895 |
Due
from Affiliates |
Due
from Affiliates |
Amount
Due from Affiliates (Long-term). |
| 1524 |
Due
to Affiliates |
Due
to Affiliates |
Amount
due from Affiliates (Long-term). |
| 7700 |
Effects
fm Exchange |
Effects
of Changes in Foreign Exchange Rates |
It
refers to the Foreign Currency Exchange Influence in Current Period. |
| 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 |
| 3133 |
Equ.
in P/L in Affi. |
Equity
in net Earings(Losses) in Affilliates |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 0320 |
Equity
Shares |
Equity
Shares |
Investment
in securities(equity shares) at cost. |
| 1523 |
Esti
Proj Dev Costs |
Estimated
Project Development Costs Payable |
Estimated
Project Development Costs Payable |
| 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 |
It
includes the very special case, and will not
happen frequently, as Earthquake Damage(already
deduct the income taxes and expense). |
| 3510 |
Finance
Expenses |
Finance
Expenses |
It
includes all the Interest Expense from loan or
Deposit. |
| 0173 |
Finished
Goods |
Merchandise
& Finished Goods |
It
refers to merchandise purchased from outside
parties and finished goods manufactured by itself
which have not been sold on the end of period. |
| 3151 |
Fog.
Ex. in Oper. |
Foreign
Exchange Income in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3152 |
Fog.Ex.
Loss in Oper |
Foreign
Exchange Loss in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 1521 |
Foreign
Exchange |
Foreign
Exchange |
Foreign
Exchange |
| 0812 |
Future
Tax Benefits |
Future
Tax Benefits |
Future
Tax Benefits |
| 7397 |
FX
Trans' Adj' (Inv) |
Foreign
Exchange Translation Adjustment (Investing) |
Foreign
Exchange Translation Adjustment in Invest- ing Activities of C/F. |
| 7297 |
FX
Trans' Adj' (Op') |
FX
Translation Adjustment (Operating) |
Foreign
Exchange Translation Adjustment in Operat'
Activities in C/F. |
| 3925 |
G/L
Discontinued Dep |
Gain/Loss
of Discontinued Departments |
It
includes Operating Loss before Suspending, and
the Gain/Loss from Suspending Department Disposal
(already deduct the income taxes and expense). |
| 3181 |
Gai.
on sal.As. in O |
Gain
on sale of Assets in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3171 |
Gain
on sal Inv.in O |
Gain
on sale of Investment in Operations. |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3440 |
Gain-Disposal
Assets |
Gain
on Disposal of Fixed Assets |
Gains
from Fixed assets and Idle Assets Disposal,
includes Fixed Assets in Suspense.(See #0470) |
| 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 |
The
goodwill owned by the Company. |
| 0850 |
Goodwill
for Merger |
Goodwill
for Merger |
It
presents only in consolidated reports and is
due to merger. In consolidated reports, it always
leaves zero. |
| 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. |
| 7286 |
Inc.(Dec.)
in Pay. |
Increase(Decrease)
in Payables |
Increase(Decrease)
in Payables |
| 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. |
| 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. If
reports just disclose the net value , that will
display only on #7330. |
| 1430 |
Installment
Payable |
Installment
Payable |
It
includes Obligation under Capital Leases and
Installment Payable on Machinery. It includes the
current portion. |
| 3195 |
Int.
& Oth. Exp in O |
Interest
& Other Expense in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3190 |
Int./Oth.
Icm. in O. |
Interest
& Other Income in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 0820 |
Intangible
Assets |
Intangible
Assets |
It
includes Patent Right, Right of Trade Mark, Goodwill, and so on. |
| 3142 |
Inter.
Exp. in Oper. |
Interest
Expense Included in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3141 |
Inter.
Inc. in Oper. |
Interest
Income Included in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 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. |
| 0310 |
Inv
in Asso Co/J.V. |
Investment
in Associated Companies/Joint Ventures |
Investment
in Securities(Associated Companies &
Joint Ventures) at equity. |
| 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 |
Investment
Loss(Gain)--Equity's Method |
| 3162 |
Inv.
Loss in Oper. |
Investment
Loss in Operation. |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 7214 |
Inv.
Loss-Equity's |
Investment
Loss-Equity's Method |
It
refers to the Investment Loss recognized in Current Year from long-term
investment as Equity Method. |
| 3161 |
Inv.
Profit in Oper. |
Investment
Profit in Opetations. |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 0170 |
Inventories |
Inventories |
SUM
(#0171+#0172+#0173+#0174+#0176+#0177+#0178+
#0179), It includes Raw Materials & Supplies,
Semi-finished Goods & Work in Process, Merchandise &
Finished Goods, Land & Building of Construction
industry. (#0177,#0178,#0179) is included for |
| 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
buildings 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. |
| 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. |
| 0343 |
Investment
Property |
Investment
Properties |
investment
properties included in other investment |
| 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) |
| 0894 |
L/T
Receivables |
Long
Term Receivables |
Long
Term Receivables |
| 1445 |
L/T
Trade & A/C Pay. |
Long-term
Trade and Accounts Payable |
Long-term
Trade and Accounts Payable |
| 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, |
| 0165 |
Loans
& Advances |
Loans
& Advances |
It
means short-term loans to affiliations, stockholders, the associates and
others. It includes Accounts
Receivable from Internal Units, Due
from or to Internal Units. But it excludes Advances Receivable from
Employees. |
| 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. |
| 3182 |
Los
on Sal Asst in O |
Loss
on sale of Assets in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3172 |
Los.
on sal Inv in O |
Loss
on sale of Investment in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 1667 |
Loss
Allowance-Affi. |
Loss
Allowance-Affiliates |
Loss
Allowance-Affiliates |
| 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. |
| 3540 |
Loss-Disposal
Assets |
Loss
on Disposal of Fixed Assets |
Loss
from Fixed assets and Idle Assets Disposal, includes Fixed Assets in
Suspense.(See #0470) |
| 3535 |
Loss-Disposal
of Inv |
Loss
on Disposal of Investment |
It
includes the Loss for Selling the Long or Short term Investment. |
| 3580 |
Loss-Reval.of
Assets |
Loss
on Revaluation of Assets |
the
Ending Inventories are valued at cost, not at
the lower of cost or market. . But the Foreign Investment
Enterprise could use the
Lower of Cost or Market Method to recognize
the loss on obsolete goods under the approval of the authorities
concerned.<Note>This account is
default for negative value, if have value, it
means that already have loss. |
| 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. |
| 1420 |
L-T
Liability--Bonds |
L-T
Liability--Bonds & Debentures |
Corporate
Bonds Liability, includes the current
portion. |
| 0891 |
L-T
Loan to Others |
Long-term
Loan to Others |
It
includes long-term financing. |
| 0430 |
Machinery
& Equip. |
Machinery
& Equipment at Costs |
The
cost of Machinery and equipment. |
| 0122 |
Marketable
Security |
Marketable
Securities |
Include
security, bonds, properties held for resale, properties under development
and other marketable securities. |
| 0182 |
Materials
in transit |
Inventories
- materials in transit |
Materials
in transit. |
| 7498 |
Minor'Interest
(Fin) |
Minority
Interest (Financing Activities) |
Minority
Interest under Financing Activities of
C/F. |
| 7398 |
Minor'Interest
(Inv) |
Minority
Interest (Investing Activities) |
Minority
interest under Investing Activities in
C/F. |
| 7298 |
Minor'Interest
(Op') |
Minority
Interest (Operating) |
Minority
interest under Operating Activities of
C/F. |
| 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. |
| 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 |
| 1570 |
Neg.
Goodwill-Merger |
Negative
Goodwill for Merger |
It
is presented only in consolidated report. |
| 3150 |
Net
Fog.Ex. in Oper. |
Net
Foreign Exchange Included in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3950 |
Net
Income |
Net
Income |
(#3920+#3925+#3930+#3940). |
| 7800 |
Net
Increase in Cash |
Net
Increase in Cash |
Sum(7210+#7300+#7400). |
| 3140 |
Net
Inter.Ic.in Oper |
Net
Interest Income Included in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3160 |
Net
Inv.P/L in Oper. |
Net
Investment Profit(Loss) in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 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. |
| 1426 |
Notes,Bonds,Com.Pap |
Notes
& Bonds & Commercial Paper |
Notes
& Bonds & Commercial Paper |
| 0830 |
Numbers
of Employee |
Numbers
of Employee |
Numbers
of Employee |
| 1221 |
Oblig.
und Fin.Lease |
Obligation
Under Finance Leases |
Obligation
under finance leases (include current portions) |
| 3222 |
Operat'
Costs & Exp' |
Operating
Costs and Expenses |
including
direct labor cost, direct material cost, manufacturing expenses &
administrative expenses. |
| 3395 |
Operating
Income |
Operating
Income |
(#3295-#3300). |
| 3920 |
Ordinary
Income |
Ordinary
Income |
(#3900-#3910). |
| 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. |
| 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. |
| 0346 |
Other
Fixed Assets |
Other
Fixed Assets |
Other
fixed assets included in the other investmen t. |
| 0828 |
Other
Intang. Assets |
Other
Intangible Assets |
Other
Intangible Assets exclude from the following
Intangible Assets show as above. |
| 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. |
| 0345 |
Other
Investments |
Other
Investments |
Other
investments which can not be belonged to the
above classifications. |
| 1525 |
Other
Liabilities |
Other
Liabilities |
Other
liabilities which can not be classified in t he 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. |
| 3590 |
Other
Non-oper. Exp. |
Other
Non-operating Expenses |
Including
Donated Expense, Penalty Expense. |
| 3490 |
Other
Non-oper.Inc. |
Other
Non-operating Income |
Including
Donated Revenue, Penalty Revenue. |
| 0344 |
Other
Part. Interest |
Other
Participating Interests |
Other
participating interests included in other in vestment |
| 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 classifies in the
above accounts. |
| 1560 |
Other
Spec. Reserves |
Other
Special Reserves |
It
includes Reserve for Foreign Currency Exchange
Loss, and other Operating Reserves. |
| 1517 |
Other
Timing Differ. |
Other
Timing Differences |
Other
Timing Differences |
| 3180 |
P/L
on Sa. of A in O |
Profit/Loss
on Sale of Assets in Operations |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 3170 |
P/L
on sal. Inv in O |
Profit/Loss
on sale of Investment in Operation. |
Because
some Philippines Companies' profit & loss
statement are presented just two tier paragraph
way.The account is included in revenues or cost &
expenses. |
| 0826 |
Patents,
Brands |
Patents,
Brands |
The
patents & brands right owned by the company. |
| 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 |
Expenses
paid for commencement of businesses. |
| 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). |
| 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. If reports just disclose the net value ,
that will display only on #7320. |
| 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. If reports
just disclose the net value , that will display only on #7330. |
| 0342 |
Prop
Under Dev |
Properties
Under Development |
Properties
under development included in other inv estment. |
| 1191 |
Proposed
Dividend |
Proposed
Dividend |
Dividend
proposed the Company. |
| 7250 |
Prov.(Rev)of
Reserve |
Provision(Reversal)
of All Reserve |
It
includes all the Reserve Appropriated in
Current year, but exclude the Pension Reserve, it default for
positive value, if have negative value,
that means the Reserve Reversal. |
| 0137 |
Provision
for B/D |
Provision
for Bad Debts |
Bad
debt provision for all receivables. |
| 7253 |
Provision
of Pension |
Provision
of Pension Benefits |
It
refers to the Reserve Appropriated for Pension, if it is negative, that
means Reversal of Reserve. |
| 7324 |
Purchase
of F.A. |
Purchase
of Fixed Assets |
It
includes the expenditures on Fixed Assets and Idle Assets. If reports just
disclose the net value , that
will display only on #7320. |
| 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) |
| 0167 |
R-A-Non-Trade |
Receivable
Due from Affiliates-Non Trade |
It
includes claim against affiliates parties arisi ng from non-operating
activities. |
| 0171 |
Raw
Materials |
Raw
Materials & Supplies |
It
excludes Raw Materials and Supplies in Transit. |
| 0168 |
Recei.-Affili.-Loans |
Receivable
Due from Affiliates-Loans |
It
includes claim against affiliates parties arisi ng from borrowings. |
| 0166 |
Recei.-Affili.-Trade |
Receivable
Due from Affiliates-Trade |
It
includes claim against affiliates parties arisi ng from the operations of
the business. |
| 7442 |
Repayments--L-T
Debt |
Repayments
of Long-term Debts |
It
refers to the Decrease of Long-term Borrowing in Current Period. If the
reports just disclose the net
value, that will only display on #7420. |
| 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. |
| 1510 |
Reserve
for Pension |
Reserve
for Pension |
It
refers to the Reserve Appropriated due to the company's pension rule. |
| 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. |
| 0341 |
R-Estate
Prop/Proj |
Real
Estate Properties/Projects |
Real
estate properties investments. |
| 2312 |
Reval'
in Prop'& Eq' |
Revaluation
Increment in Property and Equipment |
Revaluation
Increment in Property and Equipment |
| 0425 |
Reval.-Building |
Revaluation-Building
& Construction |
It
refers to the Increment of Revaluation of House & Construction. It is
detail of #0485. |
| 0435 |
Reval.-Machine
Equip |
Revaluation-Machine
Equipment |
It
refers to the Increment of Revaluation of Equipment.
It is detail of #0485. |
| 0465 |
Reval.-Other
F.A. |
Revaluation-Other
Fixed Assets |
It
refers to the Increment of Revaluation of Other Equipment.
It is detail of #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 |
It
refers to the Increment of Revaluation of Land. It is detail of #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. |
| 1122 |
S/T
Borrow'g - Other |
Short
Term Borrowings - Others |
It
includes Short-term Borrowings not from financial institute, like
employee, related party ,
affiliated company. |
| 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 Process. 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. |
| 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. |
| 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. |
| 0123 |
S-T
Inv. - Debt Sec. |
Short-term
Investments - Debt Securities |
Short-term
investments in debt securities (Bonds,
debentures) |
| 0128 |
S-T
Inv.- Other Inv. |
Short-term
Investments - Other Short-term Investments |
Other
short-term investments that exclude from the
above S/T investments. |
| 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. |
| 0124 |
ST
Inv-Pro for sale |
Short-term
Investments - Properties Held For Resale |
Short-term
investment in properties for resale. |
| 0125 |
ST
Inv-Pro und dev. |
Short-term
Investments - Properties under development |
Short-term
investments in properties under develop ment. |
| 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 Shares |
| 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(common shares), i.e. the
cash received. |
| 2210 |
Sub.
Capital-Pre. S. |
Subscribed
Capital-Preferred Stock |
Including
Par value and Excess value for New Right Issue(preferred shares), i.e. the
cash received. |
| 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 expense |
| 1210 |
Taxes
Payable |
Taxes
Payable |
It
includes Taxes Payable , Two Funds Payable ,
Payable on Income (See #1190), Payable
on Other
Incomes. |
| 0010 |
Total
Assets |
Total
Assets |
(#0100+#0300+#0400+#0800) |
| 0100 |
Total
Current Assets |
Total
Current Assets |
0112+0122+0130+0160+0165+0169+0170+0180+0190-0137
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 (#1110+#1120+#1130+#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+#1400+#1500). |
| 0020 |
Total
Lib. & Equity |
Total
Liabilities & Stockholders' Equity |
(#1000+#2000). |
| 3500 |
Total
Non-oper. Exp. |
Total
Non-operating Expenses |
Sum (#3529+#3540+#3590), Including Expenses from Prior
Period Loss, Loss on Disposal of Fixed Assets, Other Non-Operating
Expenses, etc.. |
| 3400 |
Total
Non-oper. Inc. |
Total
Non-operating Income |
Sum (#3429+#3440+#3490), Including Revenues from Prior
Period Income, Gain on Disposal of Fixed Assets, Other Non-Operating
Incomes, etc.. |
| 0800 |
Total
Other Assets |
Total
Other Assets |
Sum (#0810+#0820+#0850+#0890). |
| 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 |
| 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. |
| 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. |
| 0172 |
Work
in Process |
Semi-finished
Goods & Work in Process |
It
refers to those inventories which have not been finished yet on the end of
period. |
| 7200 |
Work.Capital-Oper. |
Working
Capital From Operating Activities |
It
refers to the old definition from Financial Status Change, so, the IAS
Standard report will not
offer this item. |
Software Guide 2003