| Code |
Abbreviation |
Account
Name |
Definition |
| 7262 |
(I)/D Place.in Bank |
(Inc.)/Dec.
In Placement in Banks |
Bank
Industry: Changing of amounts in placement in other bankers
during the financial period. |
| 7268 |
(I)/D
Adv.to Banks |
(Inc.)/Dec.
In Advances to Banks |
Bank
and Financial: Changing of
amounts in in loans and advances during the financial period. |
| 7267 |
(I)/D
Adv.to Custo. |
(Inc.)/Dec.
In Advances to Customers |
Bank
and Financial: Changing of
amounts in loans and advances to customers during the financial period. |
| 7266 |
(I)/D
in Sec.-Deal. |
(Inc.)/Dec.
in Securities -Dealing |
Bank
Financial and Investment: Changing of amounts in dealing securities during
the financial period. |
| 7264 |
(I)/D
in Sec.-Inves |
(Inc.)/Dec.
in Securities - Investing |
Changing
of amounts in investment securities during the financial period. |
| 7263 |
(Inc)/Dec
in TB |
(Inc.)/Dec.
in Trade Bills |
Bank
Industry & Financial: Changing of amounts in trade bills/bills
receivable during the financial period. |
| 7371 |
(Inc)Dec
in Amt du |
(Inc)/Dec
in Amt due frm A/C |
Amount
due from/Repayment by Asso Cos/Joint
Ventures during the financial period, net. |
| 0456 |
A.D-Property
Und Dev |
Accum
Depn - Property Und Dev' |
Means
accumulated depreciation related to developing
properties. |
| 0428 |
A/D-Freehold
Build |
Accum
Depn - Freehold buildings |
Means
accumulated depreciation related to freehold
buildings. |
| 0451 |
A/D-Freehold
Prop. |
Accum
Depn - Freehold Properties |
Means
accumulated depreciation related to freehold
investment properties. |
| 0429 |
A/D-Lease
Building |
Accum
Depn - Leasehold buildings |
Means
accumulated depreciation related to leasehold
buildings. |
| 0452 |
A/D-Lease
Property |
Accum
Depn - Leasehold Properties |
Means
accumulated depreciation related to leasehold
investment properties. |
| 1130 |
A/P
& N/P |
A/P
& N/P |
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, |
| 1131 |
A/P
& N/P -Related |
A/P
& N/P -Related |
Account
payables connected with related parties. |
| 0130 |
A/R
& N/R |
A/R
& N/R |
It
includes claim against customer and other parties arising from the
operations of the business. It is presented in net amount. Trade
receivables from third parties, outside
parties. |
| 0131 |
A/R&
N/R-Related |
A/R&
N/R-Related |
Account
receivables connected with related parties |
| 0436 |
Acc.
Depr.-Equip. |
Accum
Depn - Machinery |
Means
accumulated depreciation related to machinery
& equipments. |
| 0466 |
Acc.
Depr.-Other FA |
Accum
Depn - Others |
Means
accumulated depreciation related to other
fixed assets that do not meet the definition of
#0416, #0426, #0436, #0446, #0456. |
| 1170 |
Accrued
Expenses |
Accrued
Expenses |
It
means that company have enjoyed benefits but
not paid yet. It should be adjusted in books on
closing day. It includes, Wages & Salaries Payable, Rent
Payable, Interest Payable, and Staffs Welfare Fund (or Welfare Payable). |
| 1210 |
Accrued
Income Tax |
Taxes
Payable |
Payable,
Payable on Income , Payable on Others.
Taxes be Paid. |
| 0426 |
Accum
Depn-building |
Accum
Depn - building |
SUM(0428+0429)
Including of Means accumulated depreciation
related to freehold buildings and Means accumulated depreciation related to leasehold
buildings. |
| 0446 |
Accum
Deprn-Property |
Accum
Deprn - Property |
SUM(0451+0452)
Including of Means accumulated depreciation
related to freehold investment properties and
Means accumulated depreciation related to
leasehold investment properties. |
| 0486 |
Accum.
Depreciat. |
Accum
Depn - Fixed Assets |
SUM(0416+0426+0436+0446+0456+0466),
It includes Accumulated Depreciation - Building, Accumulated Depreciation - Equipment, Accumulated
Depreciation - Other depreciable assets, and so on. |
| 0416 |
Accum.-LeaseholdLand |
Accum.
Depn - Leasehold Land |
Means
accumulated depreciation related to leasehold
lands. |
| 7407 |
Adj
of Foreign-Fin |
Adj
of Foreign-Fin. |
Foreign
Exchange in Financing activities. |
| 7307 |
Adj
of Foreign-Inv |
Adj
of Foreign-Inv. |
Effect
of Foreign Exchange Rate Changes from Investment Activities |
| 7499 |
Adj.-Financing |
Adj.--Financing |
Accounting
items do not meet the definition of #7410, #7421, #7422, #7443, #7444,
#7445, #7446, #7447, #7448, #7449, #7451,#7455, #7458, #7459,
#7407,such as hire purchase creditors. |
| 2370 |
Adj.for
I.A.S. |
Adj.for
I.A.S. |
The
adjustment for gaps between SAS and IAS. |
| 7299 |
Adj.--Operating |
Adj.--Operating |
It
includes all the Cash Adjustment about
Operating, but not cover in 7215,7273,7276,7277,
7278,7280,7281,7282,7283 |
| 7207 |
Adj-FX
Operation |
Adj-FX
Operation |
Foreign
Exchange Gain/Loss adjustment during the financial period. |
| 3355 |
Administration
Fee |
Administration
Fees |
Administrative
& General expenses occurred during
the financial period. |
| 0191 |
Adv.To
Customers |
Advances
To Customers |
Bank
Industry & Financial: Advancec to external parties, showed in gross.
Subsidiaries, Associated companies and related corporations are excluded. |
| 7282 |
Advanced
Inc/(Dec) |
Advanced
Inc. & Dec |
It
refers to the Increase(Decrease) of Advance-
Customers, if it is negative, that means Decrease
of Advance- Customers. |
| 1180 |
Advances-Customers |
Advance
frm Customer |
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 |
Allow.-A/R
& N/R |
Provision
made for #0130. |
| 0339 |
Allow.for
Inv.-Other |
Allow.for
Inv-Other |
Provision
made for diminution of value in investment
0302,0303,0304,0331,0332 & 0333 |
| 0354 |
Allow.for
Inv.-R/Co. |
Allowances
for Investment - R/Corp. |
Banking
Provision made for diminution of value in related
corps investments |
| 0338 |
Allow.for
Inv.-Sub. |
Allow.for
Inv-Subsid |
Provision
made for diminution of value in subsidiary
investments |
| 0336 |
Allow.for
Inv-Asssoc |
Allow.for
Inv-Asssoc |
It
refers Provision for diminution in value of associated company |
| 0126 |
Allow.-S/T
Invest. |
Allow.-S/T
Invest. |
Allowance
for short-term investment loss |
| 0377 |
Allowance-O/R(S/T) |
Amt
due frm others(S/T)-provision for doubtful amount |
Provision
made for #0375, #0376. |
| 3394 |
Amortis.
of goodwill |
Amortisation
of goodwill |
Banking
and Financial Goodwill
amortization during the financial period. |
| 7212 |
Amortisation |
Amortisation |
It
includes all Amortisation Expenses of deferred
assets. |
| 0368 |
Amt
due fr Associate |
Amt
due fr Associated(S/T)-provision for doubtful amount |
Provision
made for #0365, #0366 & #0367. |
| 0364 |
Amt
due fr Subsidiar |
Amt
due fr Subsidiaries(S/T)-provision for doubtful amount |
Provision
made for #0361, #0362 & #0363. |
| 0374 |
Amt
due frm Related |
Amt
due frm Related Corporations(S/T)allowance for bad debts |
|
| 0896 |
Amt
due frm sub.(L/T |
Amt
due frm subsidiaries(L/T) |
Long-term
amount receivables from subsidiaries,
including long-term borrowings. |
| 1118 |
Amt
Due other(S/T) |
Amt
Due to others (S/T) |
SUM(1167+1168)
Including of trade and non-trade. |
| 1119 |
Amt
Due Rel.Co(S/T |
Amt
Due to Related Corp (S/T) |
|
| 1524 |
Amt
Due to other(L/T |
Amt.
Due to others (L/T) |
Long-term
amount payables to others(e.g.minority shareholders), loans & advances
are excluded |
| 1521 |
Amt
Due to sub.(L/T) |
Amt
due to subsidiaries (L/T) |
Long-term
amount payables to subsidiaries, loans &
advances are excluded. |
| 0346 |
Assoc.-other
adj. |
Associated
- other adjustments |
Other
accounting items related to long-term Asso Co/J.V.
investments that do not meet the
definition of #0335, #0345, e.g. translation but do not include
long-term loans & advances to Asso
Co/J.V. |
| 3331 |
audited
fee |
Auditors'
Remuneration |
SUM(3335+3336+3337)
Including of Auditors remuneration belonged to company.Auditors
remuneration belonged to other companies(Asso
Cos) and Non-audit fee to auditor. |
| 3335 |
Auditors
of the co |
Auditors
of the company |
Auditors
remuneration belonged to company. |
| 2130 |
Auth.
Comm. Stk(unit |
Authorised
Ordinary Shares (unit) |
Authorised
ordinary shares of the company, showed
in unit. |
| 2131 |
Auth.
pref. Stk(unit |
Authorised
Preferred Shares (unit) |
Authorised
preference shares of the company, showed in unit. |
| 7261 |
Bad
Deb & Dimi Prov. |
Bad
Debts & Diminution Provisions |
Provision
for bad debts and diminution in value of
investments during the financial period. |
| 1666 |
Bad
Debt All.-Other |
Allow.-Other
Rece. |
Provision
made for #0160. |
| 0152 |
Balanc.
with CB |
Balances
with Central Bank |
Deposit
in Central Bank. |
| 1124 |
Bank
overdrafts S/T |
S/T
Borrowings - Overdrafts |
Loans
and overdrafts from banks. |
| 7030 |
Before
Taxes Income |
Before
Taxes Income |
Before
Taxes Income. #3900 |
| 1110 |
Bills
Payable |
Bills
Payable |
It
means business issues Commercial Bills or Bank
Acceptance from money market. |
| 1420 |
Bonds
& C.B. |
Bonds
& Convertible |
Long-term
bonds/notes/loan stocks/debentures |
| 7443 |
Bonds
Issued |
Bonds
Issued |
Bonds/notes
issued during the financial period. |
| 7444 |
Bonds
Redeemed |
Bonds
Redeemed |
Redemption
of bonds/notes during the financial period. |
| 1472 |
Bonds
within 1 yr |
Bonds
within 1 yr |
Long-term
bonds/notes/loan stocks/debentures will
be matured within 1 year |
| 1122 |
Borrow-Non-financial |
Borrow-Non-financial |
Insurance
short-term borrowing from non-financial parties, e.g. related
parties in #1128. |
| 0420 |
Build.
& Constru. |
Buildings
& Stru. |
It
inculdes Leasehold land and buildings.
Including the Building Cost and the
Capitalization of Interest for Loan and Related
Expense and Foreign Exchange Gain/Loss.
SUM(0421+0422) |
| 2314 |
Cap.
Redeem Reserves |
Cap.
Redeem Reserves |
Capital
Redemption Reserve |
| 2313 |
Capital
Reserves |
Capital
Reserves |
Means
Capital reserves, such as capital reserve
arised from consolidated. |
| 0112 |
Cash
& Equivalent |
Cash
&Cash Equivalent |
Includes
Cash and Balances with Banks and financial
institution. |
| 7910 |
Cash
at Beginning |
Cash
at Beginning |
It
refers to Last Period's 7920 |
| 7333 |
Cash
Div.-LTInvest |
Cash
Div From Equity |
It
refers to the Cash Dividends Received from
Long-term Investment, evaluated by Equity Method. |
| 4151 |
Cash
Div.P/S Common |
Cash
Div.P/S Common |
The
Cash Dividends per share SUM #4153 and #4154 |
| 7922 |
Cash
Equi. - others |
Cash
Equivalents - others |
Other
cash equivalents such as deposits pledges
and etc. |
| 7920 |
Cash
Equiv.-End |
Cash
at End of Year |
Net
cash balances at the end of the year.
SUM(#7800+#7910+#7911) |
| 0115 |
Cash
Equivalent |
Cash
Equivalent |
Cash
equivalents including in #0112. |
| 7400 |
Cash
Flow-Financing |
Cash
Flow-Financing |
SUM(#7407+#7410+#7421+#7422+#7443+#7444+#7445+
#7446+#7447+#7448+#7449+#7451+#7455+#7458+#7459+ +#7499) |
| 7300 |
Cash
Flow-Inv. |
Cash
Flow-Investment |
SUM(7307+7316+7323+7324+7331+7332+7334+7337+7338
+7339+7341+7342+7371+7372+7373+7374+7375+7376+7399 |
| 7260 |
CashFlow
frm Operat. |
Cash
Generated frm Operating Activities |
SUM(7240+7273+7276+7277+7278+7283+7280+7281+7282+
7299+7215) |
| 3341 |
Centr.
Provid. Fund |
Central
Provident Fund |
Bank
Industry: Pension and retirement benefits of employees. |
| 1150 |
Cert.
Of Depo.-Liab. |
Cert.
Of Deposits - Liability |
Bank
Industry: Certificate of deposit, a types of debts securities. |
| 7466 |
Chg.
Min.Int.in Sub. |
Chg.
In Min. Interest in Subsidiaries |
Banking
Dividend paid by subsidiary to minority
shareholders. |
| 1135 |
Claims
admitted/inti |
Claims
admitted/intimated |
Insurance:
Outstanding claims from policyholders that are admitted. |
| 3550 |
Commission
Expense |
Commission
Expense |
Insurance
and Investment Commission expense during the financial period. |
| 3450 |
Commission
Income |
Commission
Income |
Insurance
ans Investment Commission income during the financial period. |
| 7035 |
Commitments |
Commitments |
Banking
and Financial Capital and
leasing commitments. |
| 2110 |
Common
Stocks |
Common
Stock |
It
refers to the legal capital of company |
| 3970 |
Consolidated
Net Inc |
Consol.
Net Income |
#3956+3930+3940+3945¡D |
| 0490 |
Construct.-Progre. |
Constru.in
Progress |
Construction
in Progress, Construction in Capital. |
| 7010 |
Contingent
Liab. |
Contingent
Liab. |
It
includes the amount of money resulting from endorsements and guarantees
for related parties, the associates, stockholders, employees, and so
on. #7015+#7016+#7017 |
| 7016 |
Contingent
Liab-Ass. |
Contingent
Liab-Ass. |
Contingent
Liabilities connected with guarantee pr provided to external parties on
behalf of asso cos/joint ventures. |
| 7017 |
Contingent
Liab-Oth. |
Contingent
Liab-Oth. |
contingent
liabilities do not meet the definition
of #7015, #7016 such as Letter of credit,
litigation. |
| 7015 |
Contingent
Liab-Sub. |
Contingent
Liab-Sub. |
Contingent
Liabilities connected with guarantee
provided to external parties on behalf of
subsidiaries. |
| 7448 |
Contribu.
Fr Min. |
Contribution
Fr Min. |
Contribution
from minority shareholders during the
financial period. |
| 2318 |
Contributed
Surplus |
Contributed
Surplus |
the
nominal value of the co's shrs issued in excha nge for the share capital
of the subsidiary acquired
pursuant to the reorganisation and the
value of the consolidated net assets of the
subsidiary acquired.ed. |
| 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-L/T Debt |
It
refers to the current portion of Long-term
Borrowings from Banks, Bonds & Convertible Bonds (Debentures),
Installment Payable, Finance lease payables, and Other Long-term
Borrowings, and Other Long-term Payable. |
| 3357 |
Custodian
Fees |
Custodian
Fees |
Investment
Monitoring expenses occurred in investments during
the financial period |
| 3414 |
Deal.
& Invest.Sec. |
Interest
Inc.- Dealing & Investment Securities |
Bank
Industry & Financial: Interest income from Dealing and Investment
securities. |
| 0143 |
Deal.Sec.-Quoted
Deb |
Dealing
Securities - Quoted Debts |
Means
quoted debts securities for trading purposed |
| 0142 |
Deal.Sec.-Quoted
EQ. |
Dealing
Securities - Quoted Equity |
Means
quoted equity securities for trading purposed. |
| 0144 |
Deal.Sec.-Unquot.
EQ |
Dealing
Securities - Unquoted Equity |
Means
unquoted equity securities for trading purposed. |
| 0145 |
Deal.Sec.-Unquot.Deb |
Dealing
Securities - Unquoted Debts |
Means
unquoted debts securities for trading
purposed. |
| 0148 |
Dealing
Sec.-Others |
Dealing
Securities - Others |
Others
securities for trading purposed but do not
meet the definition of #0142, #0143, #0144, #0145
such as warrants. |
| 0141 |
Dealing
Securities |
Dealing
Securities |
Bank
Industry & Financial : SUM(#0142+#0143+#0144+#0145+#0148-#0149)
Including of Quoted Equity,Quoted Debts,Unquoted Debts,Unquoted Equity and
etc. |
| 7334 |
Dec.
in Associated |
Dec.
in Associated |
The
proceeds from disposal of Interest in
Associated Company. |
| 7335 |
Dec.
in Invest. |
Decrease
in Investments |
Disposal
of other investments(including investment
properties) during the financial period. |
| 7338 |
Dec.
in Other Inv. |
Dec.
in Other Inv. |
The
proceeds from disposal of other Long-term
Investmen |
| 7273 |
Dec.(Inc.)
in A/R |
Dec.(Inc.)
in A/R |
It
refers to the Decrease(Increase) of Account Receivable, if it is negative
, that means Increase of Account Receivable. |
| 7277 |
Dec/(Inc)
in Stock |
Dec.(Inc.)
in Stock |
It
refers to the Decrease(Increase) of Inventory,
if it is negative value, that means Inventory
Increase. |
| 0811 |
Def
Ast-org cost(gro |
Def.
Expend't- Preoperat' Exp.(Gross) |
Preliminary
and pre-operating expenses in #0810, showed in gross value. |
| 0812 |
Def
Ast-org cost(net |
Def.
Expend't- Preoperat' Exp.(Net) |
Preliminary
and pre-operating expenses in #0810, showed in net value. |
| 0810 |
Deferred
Assets |
Deferred
Charges |
It
includes Long-term Prepaid Expenses, Long-term
Prepayments, Organization Cost, Permanent Textile
quota Entitlements, Deferred Expenditure, Devolpment Costs etc. |
| 1490 |
Deferred
Cre.Bala. |
Deferred
Credit |
It
includes Deferred Assets, Deferred Revenue, Unrealized Gains from Related
Company. It includes Deferred Assets, Deferred Revenue, Unrealized Gains
from Related Company. |
| 1515 |
Deferred
Tax |
Deferred
Tax |
It
refers to the Amortization of Income Taxes for
different period. |
| 7218 |
Dep.
& Amort.(C/F) |
Depre.
& Amort.(C/F) |
It
includes all Depreciation Exp. & Amortisation Exp. in the current
period. Then #7211 and #7212 show N/A. |
| 1146 |
Depo.
&Balan. of Bak |
Deposits
& Balances of Banks |
Bank
Industry & Financial: Deposits and balances from Banker. |
| 1147 |
Deposits
of Custom. |
Deposits
of Customers |
Bank
Industry & Financial: Deposit from external parties(non-banker).
Subsidiaries, Associated companies and related corporations are excluded. |
| 3314 |
Depre
& Amortisation |
Depre
& Amortisation |
General
#7218+#7211+#7212 Depreciation
and amortization during the financial
period. |
| 7211 |
Depreciation |
Depreciation |
It
includes all Depreciation Expenses in the current period, include Idle
Asset Depreciation. |
| 0450 |
Developing
Propery |
Developing
Propery |
Properties
Held Under Development |
| 3348 |
Dir.
of the Co.Fee |
Directors
of the company-Fees |
Directors'
fees belonged to directors of company. |
| 3346 |
Dir.Rem.
of the Co |
Directors
Remuneration of the company |
Directors'
remuneration belonged to directors of company. |
| 3343 |
Directors'
Fees |
Directors'
Remuneration |
SUM(3346+3347)
Including of Directors' remuneration belonged to directors of company and
Directors' remuneration belonged to directors of other companies. |
| 3345 |
Directors'
Fees |
Directors'
Fees |
SUM(3348+3349)
Including of Directors' fees belonged to directors
of company and Directors' fees belonged to directors of other companies. |
| 3441 |
Disp.Gain
-Rel-Party |
Disp.Gain
-Rel-Party |
not
available |
| 3541 |
Disp.Loss
-Rel-Party |
Disp.Loss
-Rel-Party |
not
available |
| 7339 |
Disposal
IA. |
Disposal
Intag. Ast. |
The
proceeds from disposal of Intangible Assets. |
| 7323 |
Disposal
of Assets |
Disposal
of Assets |
It
includes the proceeds from Disposal of Fixed
Assets and Idle Assets. |
| 7342 |
Disposal
Of Sub Co |
Disposal
Of Sub. Co. |
The
proceeds from disposal of Interest in
Subsidiary Company. |
| 7376 |
Div.
frm Asso./Co. |
Dividend
frm Asso./Co. |
Dividend
income from Asso Cos/Joint Ventures. |
| 7375 |
Div.
frm inv'ment |
Dividend
frm inv'ment |
Dividend
income from investments. |
| 7459 |
Div.
paid to Min. |
Dividend
paid to Min of sub |
Dividend
paid by subsidiary to minority shareholders. |
| 7458 |
Div.
paid to shr |
Dividend
paid to shareholders |
Dividend
paid to shareholders during the financial
period. |
| 3165 |
Div.Other
Quot. inv. |
Div.
Inc. - Other Quoted invest't |
Banking
and Financial Dividend income
from other quoted equity & debts securities |
| 3166 |
Div.Other
Unquot.inv |
Div.
Inc. - Other Unquoted invest't |
Banking
and Financial Dividend income
from other unquoted equity & debts
securities |
| 3163 |
Div.-Quoted
Asso.Co. |
Div.
Inc. - Quoted Asso.Co. |
Banking
and Financial Dividend income
from quoted asso cos. investments. |
| 3161 |
Div.-Quoted
Sub. |
Div.
Inc. - Quoted Subsidiaries |
Banking
and Financial Dividend income
from quoted subsidiaries investments. |
| 3164 |
Div.Unquot.
Asso. Co |
Div.
Inc. - Unquoted Asso. Co. |
Banking
and Financial Dividend income
from unquoted asso cos. investments. |
| 3162 |
Div.-Unquoted
Sub. |
Div.
Inc.- Unquoted Subsidiaries |
Banking
and Financial Dividend income
from unquoted subsidiaries investments. |
| 3144 |
Dividend
Income |
Dividend
Income |
Bank
Industry & Financial: SUM(#3161+#3162+#3163+#3164+#3165+#3166) |
| 7613 |
Dividend
Paid-OCF |
Dividend
Paid-OCF |
Actual
dividend paid during the financial period. |
| 1200 |
Dividend
Payable |
Dividend
Payable |
It
means that the Company have appropriated a sum
of dividend but have not pay out. |
| 7204 |
Dividend
Received |
Dividend
Received |
Actual
dividend received during the financial
period. |
| 0367 |
Due
fr Asso(ST)loan |
Amt
due fr Associated(S/T)-loan |
Short-term
loans and advances to associated companies/joint
ventures. |
| 0366 |
Due
fr Asso(ST)Ntrad |
Amt
due fr Associated(S/T)-non-trade |
Short-term
non-trade receivables related to associated
companies/joint ventures. |
| 0365 |
Due
fr Asso(ST)trade |
Amt
due fr Associated(S/T)-trade |
Short-term
trade receivables related to associated
companies/joint ventures. |
| 0376 |
Due
fr Oth(ST)Ntrade |
Amt
due frm others(S/T)-non-trade |
Other
non-trade receivables other than #0341,
#0342, #0343, such as Ultimate/Immediate holding companies,
minority shareholders, directors and
etc. |
| 0375 |
Due
fr Oth(ST)-trade |
Amt
due frm others(S/T)-trade |
Other
trade receivables other than #0341, #0342, # 0343, such as
Ultimate/Immediate holdings companies,
minority shareholders, directors and
etc. |
| 0361 |
Due
fr Sub(S/T)trade |
Amt
due fr Subsidiaries(S/T)-trade |
Short-term
trade receivables related to subsidiaries. |
| 0362 |
Due
fr Sub(ST)Ntrade |
Amt
due fr Subsidiaries(S/T)-non-trade |
Short-term
non-trade receivables related to subsidiaries. |
| 0363 |
Due
fr Sub.(S/T)loan |
Amt
due fr Subsidiaries(S/T)-loan |
Short-term
loans and advances to subsidiaries. |
| 0341 |
Due
frm Asso(S/T) |
Amt
due frm Asso/JV (S/T) |
Including
of trade,non-trade,loan and provision |
| 0897 |
Due
frm Asso/JV(S/T) |
Amt
due frm asso co./JV (L/T) |
Long-term
amount receivables from asso cos/joint ventures , including long-term
borrowings. |
| 0344 |
due
frm other(S/T) |
Amt
due frm others (S/T) |
SUM(0375+0376-0377)
Including of trade, non-trade and provision for
doubtful. |
| 0373 |
Due
frm Rel(ST)loan |
Amt
due frm Related Corporations(S/T)-loan |
Short-term
loans and advances to related corporations. |
| 0372 |
Due
frm Rel(ST)Ntrad |
Amt
due frm Related Corporations(S/T)-non-trade |
Short-term
non-trade receivables related to related
corporations. |
| 0371 |
Due
frm Rel(ST)trade |
Amt
due frm Related Corporations(S/T)-trade |
Short-term
trade receivables related to related
corporations. |
| 0343 |
due
frm Rel.Co(S/T |
Amt
due frm Related Corporations(S/T) |
SUM(0371+0372+0373-0374)
Including of trade,non-trade and provision for SUM(0365+0366+0367-0368) |
| 0898 |
Due
frm Rel.Corp(S/T |
Amt
due frm Related Corp (L/T) |
Long-term
amount receivables from related parties,
including long-term borrowings. |
| 0342 |
due
frm sub.(S/T) |
Amt
due frm subsidiaries(S/T) |
SUM(0361+0362+0363-0364)
for doubtful. for doubtful. |
| 0340 |
Due
frm Ultim. Hold. |
Amounts
Due From Ultimate Holdings |
Bank
Industry: Amounts Due From Ultimate Holdings, including
borrowings and deposits. |
| 1157 |
Due
to Asso(S/T) |
Amt
Due to Asso/JV (S/T) |
SUM(1161+1162+1163)
Including of trade, non-trade and loan |
| 1163 |
Due
to Asso(ST)loan |
Amt
Due to Asso/JV (S/T)-loan |
Short-term
loans and advances from associated companies/joint
ventures. |
| 1162 |
Due
to Asso(ST)Ntrad |
Amt
Due to Asso/JV (S/T)-non-trade |
Short-term
non-trade payables related to associated companies/joint ventures. |
| 1161 |
Due
to Asso(ST)trade |
Amt
Due to Asso/JV (S/T)-trade |
Short-term
trade payables related to associated
companies/joint ventures. |
| 1522 |
Due
to asso/JV(L/T) |
Amt
due to asso/JV (L/T) |
Long-term
amount payables to asso cos/joint ventures
, loans & advances are excluded. |
| 1168 |
Due
to oth(S/T)Ntrad |
Amt
Due to others (S/T)-non-trade |
Other
non-trade receivables other than #1119,
#1157, #1158, such as Ultimate/Immediate holdings
companies, minority shareholders, directors and etc. |
| 1167 |
Due
to other(ST)trad |
Amt
Due to others (S/T)-trade |
Other
trade payables other than #1119, #1157, 1158 , such as Ultimate/Immediate
holdings companies, minority shareholders, directors and etc. |
| 1166 |
Due
to Rel.Co-loan |
Amt
Due to Related Corp (S/T)-loan |
|
| 1165 |
Due
to Rel.Co-Ntrade |
Amt
Due to Related Corp (S/T)-non-trade |
Short-term
non-trade payables related to related corporations. |
| 1523 |
Due
to Rel.Corp(L/T) |
Amt
due to Related Corp (L/T) |
Long-term
amount payables to related parties, loans
& advances are excluded. |
| 1164 |
Due
to Rel.Co-trade |
Amt
Due to Related Corp (S/T)-trade |
Short-term
trade payables related to related corporations. |
| 1155 |
Due
to Sub(S/T)trade |
Amt
Due to Subsidiaries(S/T)-trade |
Short-term
trade payables related to subsidiaries. |
| 1156 |
Due
to Sub(S/T)trade |
Amt
Due to Subsidiaries(S/T)-non-trade |
Short-term
non-trade payables related to subsidiaries. |
| 1158 |
Due
to Sub.(S/T) |
Amt
Due to Subsidiaries(S/T) |
SUM(1155+1156+1159)
Including of trade, non-trade and loan |
| 1159 |
Due
to Sub.(S/T)loan |
Amt
Due to Subsidiaries(S/T)-loan |
Short-term
loans and advances from subsidiaries. |
| 1152 |
Due
to Ultim. Hold. |
Amounts
Due To Ultimate Holdings |
Bank
Industry: Amounts Due To Ultimate Holdings, including
borrowings and deposits. |
| 3990 |
EPS |
EPS |
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 |
| 3397 |
Exceptional
Item |
Exceptional
Item |
Generally
known as disposal of subsidairy/ associated co,provision for diminution in
value of subs/asso co, disposal of business and other exceptional items
which related to operation but recognized as certainly/occasionally. |
| 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 |
Effects
FX Rates |
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. |
| 2315 |
Exchange
Reserves |
Exchange
Reserves |
Including
exchange reserve, translation reserve, fluctuation reserve. |
| 3612 |
Exp.-Dep.&
Bln.of BK |
Interest
Exp.- Dep. & Bln. Of Banks |
Bank
Industry & Financial: Interest expenses to Bankers who deposit with company. |
| 3611 |
Exp.-Depos.
of Cust. |
Interest
Exp.- Deposits of Customers |
Bank
Industry & Financial: Interest expenses to deposits of customers. |
| 7281 |
Expense
Inc (Dec) |
Expense
Inc (Dec) |
It
refers to the Increase(Decrease) of Accrued Expenses, if it is negative,
that means Decrease of Accrued Expenses. |
| 3301 |
Expense&Cost-Related |
Expense
&Cost-Related |
Expenses
paid connected with related parties. |
| 3930 |
Extraordinary
G/L |
Extra.
Gain/Loss |
It
includes the very special case, and will not
happen frequently, as Earthquake Damage(already
deduct the income taxes and expense). |
| 3141 |
Fee
& Comm Inc.-net |
Fee
& Commission Income - net |
Bank
Industry: SUM(#3151+#3152+#3153+#3154+#3155+#3156+#3157+ #3158) |
| 3156 |
Fee
&Comm-Brokerage |
Fee
& Comm. Inc.- Brokerage |
Banking
and Financial Fee &
Commission from brokering. |
| 3154 |
Fee
&Comm-Cred.Card |
Fee
& Comm. Inc.- Credit Card |
Banking
and Financial Fee &
Commission from credit card business. |
| 3155 |
Fee
&Comm-Fund Mgmt. |
Fee
& Comm. Inc.- Fund Mgmt. |
Banking
and Financial Fee &
Commission from fund managements business. |
| 3157 |
Fee
&Comm-Guaran. |
Fee
& Comm. Inc.- Guarantees |
Banking
and Financial Fee &
Commission from guarantees. |
| 3151 |
Fee
&Comm-Inv.-rel. |
Fee
& Comm. Inc.- Invest't-related |
Banking
and Financial Fee &
Commission from investment related activities. |
| 3153 |
Fee
&Comm-Loan-rel. |
Fee
& Comm. Inc.- Loan-related |
Banking
and Financia Fee & Commission from loans related activities. |
| 3158 |
Fee
&Comm-Others |
Fee
& Comm. Inc.- Others |
Banking
and Financial Fee &
Commission from activities do not meet #3151
~ #3157, such as Bancassurance. |
| 3152 |
Fee
&Comm-Trad-rel. |
Fee
& Comm. Inc.- Trade-related |
Banking
and Financial Fee &
Commission from trade related activities. |
| 7040 |
Fin.
derivatives |
Financial
derivatives |
Banking
and Financial Foreign,
Interest rate and other derivatives. |
| 0189 |
Fin.at
fair val.(Ass |
Financial
derivatives at fair value(Assets) |
Banking;
Financial derivatives(Foreign Swap, Interest rate)
recognized at fair value. |
| 1189 |
Fin.at
fair val.(Lib |
Financial
derivatives at fair value (Liabilities) |
Banking
Financial derivatives(Foreign Swap, Interest rate)
recognized at fair value. |
| 1430 |
Finance
Obligations |
Finance
Obligations |
Long-term
finance lease/obligation. |
| 3510 |
Financial
Cost - net |
Financial
Cost - net |
Including
interest expenses of loan from financial
or non-financial institution.
Its also including capitalization
interest. |
| 0422 |
Freehold
Buildings |
Freehold
Buildings |
Means
freehold buildings held at cost, including construction costs (eg.
freehold improvements) |
| 0411 |
Freehold
Land |
Freehold
Land |
Means
freehold lands at costs. |
| 0441 |
Freehold
Properties |
Freehold
Properties |
Means
Freehold investments properties at cost. |
| 3142 |
Gain
on Deal. Sec. |
Gain
on Dealing Securirities |
Gain
on disposal of dealing securities, net. |
| 3143 |
Gain
on FX Deal |
Gain
on FX Deal |
Bank
Industry: Net Gain On Foreign Exchange Dealing |
| 3440 |
Gain-Disposal
F/A |
Gain-Disposal
Assets |
Gains
from Fixed assets and Idle Assets Disposal,
includes Fixed Assets in Suspense. |
| 3435 |
Gain-Disposal
Inv. |
Gain-Disposal
of Inv |
It
includes the Gain for Selling the Long or Short Term Investment. Excludes
#3397 & #3420 |
| 0832 |
Gen.
Provi. (N-curr. |
General
Provisions (Non-current) |
Banking
and Financial: General provision made for #0831 |
| 3366 |
Gen.Prov.
Loan los. |
Provisions
- General Prov. for loan losses |
Bank
Industry & Financial: General provision made for loan losses during
the financial period. |
| 3364 |
Gener.in
val.of inv |
Provisions
- General Prov. for dimin in value of invest't |
Banking
and Financial General
provision made for diminution in value of
investments during the financial period. |
| 1802 |
General
Insurance Fu |
General
Insurance Fund |
Insurance:
Fund from general insurance. |
| 0192 |
General
Provisions |
General
Provisions |
Bank
Industry & Financial: General provision made for #0191 |
| 2317 |
General
Reverses |
General
Reverses |
General
reserve |
| 0850 |
Goodwill
for Merge |
Goodwill
for Merge |
Goodwill
on consolidation. |
| 3415 |
-Govt'
TB & Sec. |
Interest
Inc.- Govt' Treasury Bills & Securities |
Banking
and Financial Interest income
from Government Treasury Bills & securities. |
| 1435 |
Hire
Purchase Credit |
Hire
Purchase Creditors |
Long-term
hire purchase creditors. |
| 7285 |
I/(D)
Bill&Draft Pay |
Inc./(Dec.)
in Bill & Draft Payable |
Bank
and Financial: Changing of
amounts in trade drafts/bills payable
during the financial period. |
| 7291 |
I/(D)
Debt Security |
Inc./(Dec.)
in Debt Securities |
Bank
and Financial: Changing of
amounts in debt securities during the
financial period. |
| 7294 |
I/(D)
Depo. BK(Liab) |
Inc./(Dec.)
In Deposit. Of Banks(Liab.) |
Bank
and Financial: Changing of
amounts in deposit of other bankers during
the financial period. |
| 7296 |
I/(D)
Depo.Cust.(Lib |
Inc./(Dec.)
In Deposit of Customers(Liab.) |
Bank
and Financial; Changing of
amounts in deposit of customers during
the financial period. |
| 7372 |
Inc(Dec)
in Amt du |
Inc/(Dec)
in Amt due to A/C |
Amount
due to/Repayment to Asso Cos/Joint Ventures
during the financial period, net. |
| 7421 |
Inc(Dec)
L-T Debt |
Proceed
fr Bank Loan |
Borrowing
from long-term bank loans during the financial period.(Exclude minority
Shareholder.) |
| 7446 |
Inc(Dec)
of Treas. |
Inc&Dec
of Treasury |
Treasury
stocks repurchased and sale, net. |
| 7410 |
Inc(Repay)
ST Loan |
Inc.(Repay)
S-T Loan |
Borrowing
from/Repayment of short-term bank loans,
net. |
| 3105 |
Inc.
before Oper.Exp |
Income
before Operating Expenses |
Banking
and Financial SUM(#3101+#3141+#3144+#3102)¡D |
| 7332 |
Inc.
in Other Inv. |
Inc.
in Other Inv. |
Investments
in other investments(including investment properties) during the financial
period |
| 7336 |
Inc.
of Invest. |
Increase
of Investments |
Investments
in other investments(including investm investment properties) during the
financial period |
| 7283 |
Inc.(Dec.)
in A/P |
Inc.(Dec.)
in A/P |
It
refers to the Increase(Decrease) of Account Payable, if it is negative ,
that means Decrease of
Account Payable. |
| 7331 |
Inc.in
Associated |
Inc.in
Associated |
The
expenditures on purchase of Interest in
Associated Company. |
| 7341 |
Inc.in
Subsidiar. |
Inc.in
Subsidiaries |
The
expenditures on purchase of Interest in
Subsidiary Company. |
| 7223 |
Inc/Dec
of Excep. |
Inc&Dec
of Exception |
(Increase)
Decrease of Exceptional Items |
| 7233 |
Income
fr Assco/Co |
Share
of result of Asso/Co. |
Share
of result of associated companies and joint
ventures during the financial period. |
| 3910 |
Income
Tax Expense |
Income
Tax Expense |
SUM(3914+3915+3916+3918+3919)
Income Taxes Expense. Inculding of deffered, current, associated
company and others. |
| 7720 |
Income
Tax Paid |
Income
Tax Paid |
It
refers to the Actual Paid Income Taxes in Current Period. |
| 1129 |
Installment
in 1 yr |
Hire
Purchase Creditors within 1 yr |
Long-term
hire purchase creditors will be matured
within 1 year |
| 1800 |
Insurance
Fund |
Insurance
Fund |
Insurance:
SUM(#1802+#1803) Including of General Insurance Fund and Life Assurance
Fund |
| 7224 |
Int.
Exp.(Income) |
Interest
Exp.(Income) |
Interest
Expense (Income) |
| 7202 |
Int.
Income-Cur. |
Interest
Income-Cur. |
It
refers to the Actual Income from Interestin Current Period |
| 0835 |
Int.-in-susp.(Non-c |
Interest-in-suspense
(Non-current) |
Financial:
Unearned interest for #0831 |
| 3411 |
Int.Rev.-Rel-Party |
Interest
rec.-related |
Interest
received connected with related parties. |
| 0820 |
Intangible
Assets |
Intangible
Asset |
Including
of goodwill,brand,patent right and etc. |
| 3613 |
Interest
Exp.-Others |
Interest
Exp.- Others |
Bank
Industry & Financial: Interest expenses to others, such as borrowing
from others. |
| 3511 |
Interest
Exp.-Relate |
Interest
Exp-Related |
Interest
expenses connected with related parties. |
| 3610 |
Interest
Expenses |
Interest
Expenses |
Banking
& Financial: SUM(#3611+#3612+#3613) |
| 0335 |
Interest
in Associat |
Interest
in Associat |
SUM(0318+0319)
Including of Quoted Asso Co & J/V's investment and Unquoted Asso Co
& J/V's investment |
| 0350 |
Interest
in Rel. Co. |
Interest
in Related Corporation |
Banking
SUM(#0351-#0354+#0355) |
| 0351 |
Interest
in Rel. Co. |
Interest
in Related Corp. |
Banking:
SUM(#0352+#0353), in gross value. |
| 0337 |
Interest
in Subsid. |
Interest
in Subsid. |
SUM(0321+0322)
Including of quoted and unquoted subsidiaries' equity investment, at cost
and at valuation. |
| 3410 |
Interest
Income |
Interest
Income |
Interest
income occurred during the financial
period. |
| 7451 |
Interest
paid |
Interest
paid |
Interest
paid during the financial period. |
| 7710 |
Interest
Paid-OCF |
Interest
Paid-OCF |
It
refers to the Actual Paid Interest Expense in Current Period. |
| 7374 |
Interest
received |
Interest
received |
Interest
received during the financial period. |
| 0195 |
Interest-in-suspens |
Interest-in-suspense |
Bank
Industry & Financial: Unearned interest for #0191 |
| 3356 |
Inv
Manage Fees |
Investment
Management Fees |
Investment
Expenses occurred in managements of investing
during the financial period. |
| 3431 |
Inv.
& Div. Income |
Inv.
& Div. Income |
Investment
income recognized by equity methods and
dividend income by cash. |
| 0440 |
Inv.
Properties |
Investment
Properties |
Investment
properties are completed properties which are held for their investment
protential. They are stated
at their open market value based on professional valuations at the balance
sheet date in Singapore. So
that this field is zero. SUM(0441+0442) |
| 7213 |
Inv.Gain-Equity |
Inv.Gain-Equity |
It
refers to the Investment Gains recognized in
Current Year from long-term investment as Equity Method. |
| 7214 |
Inv.Loss-equity |
Inv.Loss-equity
Meth |
It
refers to the Investment Loss recognized in Current Year from long-term
investment as Equity Method. |
| 0314 |
Inv.Sec.-Quot.
Equi. |
Investment
Securities - Quoted Equity |
Bank
Industry: Means quoted equity securities for investing purposed. |
| 0311 |
Inv.Sec.-Quoted
Deb. |
Investment
Securities - Quoted Debts |
Bank
Industry & Financial: Means quoted debts securities for investing
purposed. |
| 0316 |
Inv.Sec.-Unquot.
EQ. |
Investment
Securities - Unquoted Equity |
Bank
Industry: Means unquoted equity securities for investing purposed. |
| 0313 |
Inv.Sec.-Unquot.Deb. |
Investment
Securities - Unquoted Debts |
Bank
Industry: Means unquoted debts securities for investing
purposed. |
| 0170 |
Inventories |
Inventories |
Investment:
SUM (#0171+#0172+#0173+#0174-#0175+#0176+#0177+
#0178+#0179),It includes Raw Materials & Supplies,
Semi-finished Goods & Work in Process, Merchandise & Finished
Goods, Land & Building of Construction industry. |
| 0317 |
Invest.
Sec.-Others |
Investment
Securities - Others |
Bank
Industry: Others securities for investing purposed but do
not meet the definition of #0311, #0313, #0314,
#0316. |
| 0305 |
Invest.
Securities |
Investment
Securities |
Bank
Industry: SUM(#0311+#0313+#0314+#0316+#0317-#0306) Including of Quoted
Equity,Quoted Debts,Unquoted Equity,Unquoted Debts and etc. |
| 2132 |
Issu
Ordin. Shr(unit |
Issued
Ordinary Shares(in units) |
Issued
and paid-up ordinary shares of the company,
showed in unit. |
| 2133 |
Issu
Pref.Share(unit |
Issued
Preferred Shares(in units) |
Issued
and paid-up preference shares of the
company, showed in unit. |
| 7455 |
Issu
shr to Min/I |
Issu.
Of shares to Min/I of sub. |
Cash
income related to share capital by subsidiaries. |
| 1151 |
Issued
Debt Security |
Issued
Debt Securities |
Bank
Industry; Including debts securities, subordinated term note |
| 1410 |
L/T
Borrowings-Banks |
L/T
Borrowings-Banks |
Long-term
bank loans |
| 0895 |
L/T
Receivables |
L/T
Receivables |
Other
non-current debtors, hire purchase debtors and etc. |
| 0410 |
Land |
Land |
Land
holding by Company SUM(0411+0412) |
| 0421 |
Leasehold
Buildings |
Leasehold
Buildings |
Means
leasehold buildings held at cost, including
construction costs (eg. leasehold improvements) |
| 0412 |
Leasehold
Land |
Leasehold
Land |
Means
leasehold lands at costs. |
| 0442 |
Leasehold
Properties |
Leasehold
Properties |
Means
Leasehold investments properities at cost. |
| 1803 |
Life
Assurance Fund |
Life
Assurance Fund |
Insurance
Fund from life assurance. |
| 3412 |
Loan
& Adv.to Cust. |
Interest
Inc.- Loans & Advances to Customers |
Bank
Industry & Financial: Interest income from loans & advances to
customers |
| 2390 |
Loan
Capital |
Loan
Capital |
Loan
capital from ultimate holding company This accounting item also including
which were issued by the Company the outstanding amount of
the "Subordinated floating rate notes" (Refer to Note) |
| 1121 |
Loan
fm Related Par. |
Loan
From Relatives |
Insurance:Loans
borrowing from related parties. |
| 7345 |
Loan
To Assoc. Co. |
Loan
To Associated Co. |
Bank
Industry & Financial: Loans to asso cos during the financial period. |
| 0165 |
Loan
To Other-S-T |
Loans
to Others -S/T |
Besides
Amt from Asso,Related and Subsidiar, others' short loans |
| 0161 |
Loan
To Rel-Party |
Loan
To Relatives |
Insurance:Loans
borrowing to related parties. |
| 7343 |
Loan
To Sub.s |
Loan
To Subsidiaries |
Bank
Industry & Financial: Loans to subsidiaries during the financial
period. |
| 0831 |
Loans-Gross
(Non-Cur |
Loans
& Advances - Gross (Non-current) |
Financial:
Loans, advances and hire purchase receivables to external parties in
long-term, showed in gross. Subsidiaries,
Associated companies and related corporations are excluded. |
| 0300 |
Long-term
Investment |
Long-term
Investment |
SUM(0310+0320+0330)
It includes Interest in associated companies,
Interest in subsidiaries ecurities, Bonds,
Funds, Land, Funds Appropriated to Secondary |
| 1460 |
Long-Term
Payment |
Long-Term
Payment |
not
available |
| 7230 |
Los/Gai
on L-T Inv |
Loss/(Gain)
on L-T Inv |
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 |
Los/Gai
on S-T Inv |
Loss/(Gain)
on S-T Inv. |
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. |
| 3358 |
Loss
on Dealing Secu |
Loss
on Dealing Securities |
Loss
on disposal of dealing securities, net of cost of sale. |
| 7220 |
Loss(Gain)
on F.A. |
Loss(Gain)
on F.A. |
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. |
| 3540 |
Loss-Disposal
F/A |
Loss-Disposal
Assets |
Loss
on disposal of fixed assets during the
financial period. |
| 3535 |
Loss-Disposal
Inv. |
Loss-Disposal
of Inv |
It
includes the Loss for Selling the Long or Short Term Investment, |
| 0487 |
LossRes.-FixedAss. |
Reserve-Fixed
Assets |
It
is a discount account to Fixed Assets. |
| 1126 |
LT
Bank loan in 1 yr |
L/TBank
loans within 1 yr |
Long-term
bank loans will be matured within 1 year |
| 1400 |
L-T
Liabilities |
Long-term
Lib. |
It
includes Long-term Borrowings from Banks, Bonds & Convertible Bonds
(Debentures), Installment
Payable, Finance lease payables, and Other Long-term Borrowings, and Other
Long-term Payable.
SUM(1410+1420+1430+1435+1440+1460) |
| 0891 |
L-T
Loan To Others |
L/T
Loan to Others |
Long-term
amount receivables from others(e.g. minority
shareholders). |
| 0430 |
Machinery,Equip. |
Machinery
& Equip. |
The
cost of Machinery and equipment. Moulds of electionic industries and
plant, machinery belong to
here. |
| 0122 |
MarketableSecurity |
Marketable
Securitie |
Include
security, bonds, and other marketable
securities SUM(0121+0123+0129-0126) |
| 2900 |
Minority
Equity |
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. |
| 3960 |
Minority
Inter. ADJ |
Minority
Inter. ADJ |
It
represents the portion of the consolidated
subsidiaries for net income. It is only in consolidated report. |
| 1520 |
Misc.
L-T Liab. |
Misc.
Long-term Lib. |
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 Yr-B |
Month
of Fiscal Year Begin |
| 7117 |
Month
of Fiscal Yr-E |
Month
of Fiscal Yr-E |
Month
of Fiscal Year End |
| 0194 |
Net
Advan. To Custom |
Net
Advances To Customers |
Banking
& Financial: SUM(#0191-#0192-#0193-#0195) |
| 7201 |
Net
Cash Inflow-Ope. |
Net
Cash Inflow-Ope. |
SUM(7260+7202-7710-7720+7204-7613+7205) |
| 0310 |
Net
Equit. Assoc. |
Net
Interest In Assoc. |
An
associated company is a company, not being
a subsidiary, in which the Group has a long term interest of not
less than 20 per cent. of the equity
voting rights and over which it is in a position to exercise significant
influence. It inculdes of quoted associated company and unquoted
associated company.SUM(0335-0336+0345+0346). |
| 7800 |
Net
Increase in Cash |
Net
Increase in Cash |
SUM(7201+7300+740+7700) |
| 0320 |
Net
Int. in Sub. |
Net
Interest in Sub. |
A
subsidiaries is company in which the company,
directly or indirectly, controls the composition of the board of
directors or more than 50% of the issued
capital or voting power and is held for the long term investment in
subsidiaries are carried It inculdes quoted and unquoted subsidiaries
company.SUM(0337-0338+0349) |
| 3101 |
Net
Interest Income |
Net
Interest Income |
Bank
Industry: (#3410-#3610) |
| 0830 |
Net
Loans & Adv.(NC) |
Net
Loans & Advances (Non-currnet) |
Fincial:SUM(#0831-#0832-#0835) |
| 2116 |
No.
of Weighted Ave. |
No.
of Weighted Ave. |
The
weighted average share is from financial report |
| 3337 |
Non-audit
Fees |
Non-audit
Fees |
Non-audit
fee to auditor |
| 7215 |
Non-Cash
Extra. |
Non-Cash
Extra. Item |
Duplicated
accounting items with adjustments before working capital. |
| 3401 |
Non-Op.Inc-Rel-Party |
Non-operating-Relate |
non-operating
income connecting with related parties. |
| 3396 |
Non-operaitn
Incom |
Non-operaitn
Incom |
Including
gain on disposal of investment/fixed assets, exchange gain and other
non-operating income. |
| 3398 |
Non-operaitn
loss |
Non-operaitn
loss |
Inculding
of investment loss, disposal loss and
exchange loss etc. |
| 1127 |
Obligation
in 1 yr |
Finance
obligation within 1 yr |
Long-term
finance lease/obligation will be matured
within 1 year |
| 7240 |
Oper.
Cash bef. W.C. |
Operat'
cash before W.Capital |
SUM(7218+7211+7212+7233-7213+7214+7333+7223+7224+
+7216+7220+7230+7284+7207) |
| 3518 |
Oper.Inc.
befor prov |
Operating
Income before provisions |
Bank
Industry & Financial: SUM(#3105-#3315-#3300) |
| 3300 |
Operating
Expenses |
Operating
Expenses |
Banking
& Financial:SUM(3314+3316+3321+3331+3345)
Insurance::SUM(3314+3315+3333+3355+3535+3540+3550+ 3560+3610+3223) |
| 3395 |
Operating
Income |
Operating
Income |
Banking
& Financial:SUM(#3518-#3360-#3394) |
| 3920 |
Ordinary
Income |
Ordinary
Income |
(#3900-#3910). |
| 0139 |
Oth
Gov. TB & sec. |
Other
Government treasury bills & securities |
SUM(#0154
- #0156) |
| 7399 |
Oth.Adjust-InvAct. |
Adj.--Investing |
Accounting
items do not meet the definition of #7307, #7316, #7323, #7324, #7331,
#7332, #7334, #7337, #7338, #7339, #7341, #7342, #7371, #7372,
#7373,#7374, #7375, #7376. |
| 7280 |
Oth.Payab.
Inc(Dec |
Oth.Payable
Inc(Dec) |
It
refers to the Increase(Decrease) of Other Account Payable, if it is
negative , that means Decrease
of Other Account Payable. |
| 7276 |
Oth.Rece.
Dec(Inc) |
Oth.Receive
Dec(Inc) |
It
refers to the Decrease(Increase) of Other Account Receivable, if it is
negative, that means Increase
of Other Account Receivable. |
| 3945 |
Other
Adj. Item |
Other
Adj. Item |
Other
adjustment items, Such as provisions for special Reserve. |
| 7205 |
Other
Adjust. Item |
Other
Adjust. Item |
Other
accounting items do not meet the definition
of #7202, #7710, #7720, #7204, #7613, such as
deferred expenses. |
| 3336 |
Other
auditors |
Other
auditors |
Auditors
remuneration belonged to other companies
(Asso Cos) |
| 3223 |
Other
Costs & Exp. |
Other
Costs & Expenses |
Other
cost and expenses. |
| 1230 |
Other
Curr. Liab. |
Other
Current Lib. |
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. |
| 0190 |
Other
Current Ass. |
Other
Current Assets |
It
includes the current assets that can not be classified into above current
assets. |
| 3347 |
Other
dir. Rem. |
Other
directors-Remuneration |
Directors'
remuneration belonged to directors of other companies. |
| 3349 |
Other
direct.-Fees |
Other
directors-Fees |
Directors'
fees belonged to directors of other companies. |
| 4132 |
Other
Dividends P/S |
Other
Dividends P/S |
Dividend
Paid for special situation of per share |
| 0460 |
Other
Equipment |
Other
Assets |
not
belong to Land,Buildings & Construction, Investment Properties and
Developing Properties. |
| 0154 |
Other
Gov Sec.-Cost |
Other
Gov't Securities - Cost |
Other
Countries Government Treasury Bills &
Securities at cost |
| 0156 |
Other
Gov Sec.-Provi |
Other
Gov't Securities - Provision |
Provision
made for diminution in value of Other
Countries Government Treasury Bills & Securities |
| 3490 |
Other
Income |
Other
Income |
Insurance
and Investment Other items do not meet the definition of #3403~ #3460,
such as Management fee income |
| 3146 |
Other
Income |
Other
Income |
Bank
Industry: Gain on other operating income, such as disposal of
other-related business income |
| 0302 |
Other
Inv.-Bonds |
Other
Investment- Bonds |
Means
long-term investments in quoted & unquoted bonds/debentures/loan
stocks in gross value. |
| 0303 |
Other
Inv.-Fund |
Other
Investment- Fund |
Long-term
investments in Fund for specific usage. |
| 0332 |
Other
Inv.-Fund |
Other
Inv.-Fund |
Means
long-term investments in fund |
| 0304 |
Other
Inv.-Land&Oths |
Other
Invest't - Others & Land |
Means
other long-terms investments that do not meet the definition of #0302,
#0303, #0331, #0332 &
#0333, e.g. club membership, unit trust, investment in projects and etc.. |
| 0331 |
Other
Inv.-Listed |
Other
Investment-Listed |
Means
long-term investments in quoted equity securities, including preference
share, in gross value. |
| 0333 |
Other
Inv.-Unlisted |
Other
Inv.-Unlisted |
Means
long-term investments in unquoted equity securities, including preference
share, in gross value. |
| 0330 |
Other
Investment |
Other
Investment |
Other
investments other than #0310 & #0320 but exclude property investments
by property developers. SUM(#0302+#0303+#0304+#0331+#0332+#0333-#0339) |
| 1440 |
Other
L/T Borrowings |
Other
L/T Borrowings |
Other
long-term debts, such as transferable loans,
loan from related parties and etc. |
| 1501 |
Other
Liabilities |
Other
Liabilities |
Financial:SUM(#1490+#1510+#1515+#1520+#1560) |
| 0892 |
Other
Misc.I nvest. |
Other
Misc. Invest. |
It
includes Idle Assets (Idle Land), Non-
operating Assets, Assets Leased to Others, Pledged Time Deposits,
Pledged Properties Takeover,
and so on. |
| 3102 |
Other
Operat. Income |
Other
Operating Income |
Bank
Industry & Financial: SUM(#3142+#3143+#3145+#3146+#3435+#3440) |
| 3321 |
Other
Operating Exp. |
Other
Operating Expenses |
Bank
Industry: Accounting items do not meet the definition of #3313, #3316,
#3331, #3345, such as reorganization expenses, intergration expenses. |
| 1191 |
Other
Payable |
Other
Payable |
It
includes Payable on Equipment (or Land),
Bonuses Payable - Directors & Supervisors, Income
Payable |
| 0160 |
Other
Receivable |
Other
Receivables |
It
includes claim arising from non-operating activities of the business.
Advances Receivable from
Employees, Dividends Receivable, Interest Receivable, and so on. |
| 1560 |
Other
Spec. Reser. |
Oth.Special
Reserves |
It
includes Reserve for Foreign Currency Exchange
Loss, and other Operating Reserves. |
| 0890 |
OtherNon-Curr.Ass. |
Other
Assets |
Including
of Loans & Advances to Subsidiaries, Asso Co & J/V, Hire Purchases
Debtors and other non-current
assets |
| 7911 |
Others |
Others |
Other
adjustments not including in #7201, #7300, #7400, such as cash obtained
from acquisition of company/business. |
| 3416 |
Others |
Interest
Inc.- Others |
Banking
and Financial Others interest
income excluding from #3412, #3413 , #3414, #3415 |
| 3369 |
Others |
Provisions
- others |
Banking
and Financial Other
provisions such as provision for contigencies. |
| 1477 |
Oths
LT Debt in 1 yr |
Others
L/T Debts within 1 yr |
Other
long-term debts will be matured within 1 year, such as transferable loans,
loans from related parties and etc. |
| 3413 |
Place.&
Loan to Bak |
Interest
Inc.- Placement with & Loans to Banks |
Bank
Industry & Financial: Interest incoInterest income earned from
deposits. |
| 0146 |
Place.&
Loan to Bank |
Placements
with & Loans to Bank |
Deposit
in other banks and loans/advances to other
banks. |
| 1750 |
Policy
Benefits |
Policy
Benefits |
Insurance
Policy benefits are recognised in the accounts when policyholder
exercises the option to deposit the
survival benefits with group when the benefit
falls due. |
| 0162 |
Policy
Loans |
Policy
Loans |
Policy
loans are loans that policyholders borrowed
from insurance companies within the group.
These loans are
collaterised against the policies that
policyholders held. |
| 4302 |
Pre.Div.P/S-Capital |
Pre.Div.P/S-Capital |
Prefered
Dividend Per Share -Capital |
| 2117 |
Prefer
Div.-Current |
Prefer
Div.-Current |
It
refers to the part which should be distributed
to the holders of Preferred Stock. |
| 2120 |
Preferred
Stocks |
Preferred
Stock |
Dividend
Paid before Common Capital |
| 3344 |
Premises
Expenses-Ot |
Premises
Expenses-Others |
Other
premises maintenance, hire purchase expenses |
| 0180 |
Prepaid
& Advance |
Prepayments |
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. |
| 7278 |
Prepayment
Dec(Inc |
Prepayment
Dec(Inc) |
It
refers to the Decrease(Increase) of Prepaid & Advance, if it is
negative , that means Increase of Prepaid & Advance. |
| 3900 |
Pre-tax
Income |
Pre-tax
Income |
Banking
& Financial:SUM(3395+3397+3420) Insurance:(3100-3300)
Investment:SUM(3395+3396-3398+3397+3420-3510) |
| 7447 |
Proce.
of Loan-Min |
Proceed
of Loan-Min. |
It
refers to the increase of Borrowings from Minority Shareholders. |
| 7445 |
Proceed
fmNewIssue |
Proceed-Cap.Increase |
Cash
income related to share capital sucha as
issued of share to public, warrants, share options exercised and
etc. |
| 2200 |
Proceeds-
New Issued |
Proceeds-New
Issure |
Including
par value and excess value for new right issure, i.e. the cash received. |
| 3420 |
Profit
& Loss of Inv |
Profit
& Loss of Inv |
Share
of Profit Less Losses of Investment Share
of results of associates, joint ventures. |
| 3956 |
Profit
Before Extra. |
Profit
Before Extra. Items |
#3920-3960 |
| 3403 |
Profit
from Insura |
Profit
from Insurance |
Insurance:
Profit from life assurance and general insurance during the financial
period |
| 3914 |
prov
for tax-pri. yr |
(Over)/under
prov for tax of prior yrs |
Over/Under
tax adjustment of previous year |
| 0149 |
Prov.
For Deal. sec. |
Prov.
For Dealing securities |
SUM(#0157
+ #0158) Including of Prov for Quoted Dealing Securities &
Prov for Unquoted Dealing Securities. |
| 0306 |
Prov.
For Inv. Sec. |
Prov.
For Investment Securities |
Banking
SUM(#0307 + #0308) |
| 3333 |
Prov.
for S/L Inv. |
Prov
for dimin of value of inv't |
Provision
for dimunition in value of investments (prov for subsidiaries, asso
cos/joint ventures are
excluded) |
| 7284 |
Prov.
for S/L Inv. |
Prov.
for S/L Inv. |
Provision
for Diminution Short Term Investment & Long Term Investment |
| 0307 |
Prov.Quo.Inv.Sec. |
Prov.
For Quoted Invest't Secur't |
Banking
Provision made for diminution of value in quoted investment
securities. |
| 0157 |
Prov.Quot.Deal.Sec |
Prov
for Quoted Dealing Securities |
Provision
made for diminution of value in quoted trading securities. |
| 3360 |
Provisions |
Provisions |
Banking
and Financial SUM(#3363+#3364+#3365+#3366+#3369) |
| 0158 |
ProvUnquotDeal.Sec |
Prov
for Unquoted Dealing Securities |
Provision
made for diminution of value
inunquoted trading
securities. |
| 0308 |
ProvUnquotInv.Sec. |
Prov.
For Unquoted Invest't Secur't |
Bank
Industry & Financial: Provision made for
diminution of value inunquoted
investments securities. |
| 7337 |
Purch.
of IA |
Purch.of
Intag.Asset |
The
expenditures on purchase of Intangible Asset. |
| 3201 |
Purch.-Related
Party |
Purch.-Related
Party |
Purchase
of goods/services from related parties. |
| 7324 |
Purchase
of FA |
Purch.of
Fixed Asset |
It
includes the expenditures on Fixed Assets and Idle Assets. |
| 0318 |
Quoted
Assoc. Co |
Quoted
Associated Co.'s inv't |
Including
quoted associated companies/Joint ventrures'
equity investment, at cost and at valuation. |
| 0352 |
Quoted
R/Corp.Inv. |
Quoted
R/Corp. investment |
Banking:
ncluding quoted related corps' equity investment,
at cost and at valuation. |
| 0321 |
Quoted
Sub. inv. |
Quoted
Subsidiaries' investment |
Including
quoted subsidiaries' equity investment,
at cost and at valuation. |
| 0355 |
R/Corp.-other
adj. |
R/Corp.
- other adjustments |
Banking
Other accounting items related to long-term
related corps' investments that do not meet the
definition of #0352, #0353, e.g. Long-term dividen receivables but
do not include long-term loans & advances to related corps'. |
| 0893 |
Rece.-overdueAccount |
Rece.-overdueAccount |
receivables
on demand |
| 0700 |
Reinsurers'
Shr. of |
Reinsurers'
Shr. of Techn. Prov. |
Insurance
Including of Reinsurers' shr of Techn. Prov. - Unexpired risks and
Reinsurers' shr of Techn. Prov Prov. - Outstanding Claims |
| 0740 |
Reinsurers'Prov.OC |
Reinsurers'
shr of Techn. Prov. - Outstanding Claims |
Insurance
The portion of technical provision made for
outstanding claims shares by reinsurers |
| 0710 |
Reinsurers'prov.un |
Reinsurers'
shr of Techn. Prov. - Unexpired risks |
Insurance
The portion of technical provision made for
unexpired risks shares by reinsurers |
| 3316 |
Rental |
Rental |
Banking
and Financial: Rental/Lease payments occurred during the
Financial period. |
| 3145 |
Rental
Income |
Rental
Income |
Bank
Industry & Financial: Rental income during the financial period. |
| 7422 |
Repay
of Bank Loan |
Repay
of Bank Loan |
It
refers to the decrease of Long-term borrowing (Exclude minority
Shareholder) |
| 7449 |
Repay
to Minority |
Repay
to Minority |
Repayment
to minority shareholders during the financial
period. |
| 7346 |
Repay.
frm Assoc. Co |
Repayment
From Associated Co. |
Bank
Industry & Financial: Repayments from asso cos during the financial period. |
| 7344 |
Repayment
From Sub. |
Repayment
From Subsidiaries |
Bank
Industry & Financial: Repayments from subsidiaries during the
financial period. |
| 2300 |
Res.-CapitalIncrease |
Res.-CapitalIncrease |
It
means that the capital surplus or retained
earnings which have not converted to common stock
, but will convert into common stock. It is
pecorded at par value of common stock. It includes stock dividend . |
| 1510 |
Reser.
for Pension |
Reserve
for Pension |
It
refers to the Reserve Appropriated due to the company's pension rule |
| 0345 |
Reserve
of Associate |
Shar
of post acquisition reserves |
Means
the shares of post-acquisition reserves in Asso Co/J.V., e.g. revenue
reserves, capital reserves and etc. |
| 2380 |
Reserves |
Reserves |
Includes
Share Premium, Revaluation Reserves, etc
.SUM(#2311+#2312+#2313+#2314+#2315+#2316+#2317+
#2318+#2340+#2350+#2360+#2370+#2400) |
| 0455 |
Reval.Devel.Propery |
Reval.Devel.Propery |
Means
properties under development at valuation. |
| 0485 |
Reval.-Fixed
Ass. |
Reval.on
Fixed Asset |
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.SUM(0415+0425+0435+0445+0455+0465) |
| 0445 |
Reval.Invest
Propery |
Reval.Invest
Propery |
SUM(0447+0448)
Including of Means freehold investment properties
at valuation and Means leasehold investment properties at valuation. |
| 0425 |
Reval-Building |
Revalu.-
Building |
SUM(0424+0427)
Including of Means freehold buildings at valuation and Means leasehold
buildings at valuation. |
| 0435 |
Reval-Equipmen |
Revalu.-
Equipment |
Means
machinery & equipment related to operating activities at valuation. |
| 0415 |
Reval-Land |
Revaluation
- Land |
SUM(0417+0418)
Including of Means freehold lands at valuation and Means leasehold lands
at valuation. |
| 0465 |
Reval-Other
FA |
Revalu.-
Fixed Asset |
Means
other fixed assets at valuation that do not
meet the definition of #0415, #0425, #0435, #0445
& #0455. |
| 0417 |
Revalu.-Free
Land |
Revaluation
- Freehold Land |
Means
freehold lands at valuation. |
| 0424 |
Revalu.-hold
Build |
Revalu.-
Freehold Buildings |
Means
freehold buildings at valuation. |
| 0418 |
Revalu.-Leas
Land |
Revaluation
- Leasehold Land |
Means
leasehold lands at valuation. |
| 3580 |
Revaluation
deficit |
Revaluation
deficit |
Investment
Deficit arising from revaluation of the
investments, net of surplus. |
| 2312 |
Revaluation
Reserves |
Revaluation
Reserves |
Reserve
that occurred when the value of an investment/assets exceed the cost under
revalution |
| 3480 |
Revaluation
surplus |
Revaluation
surplus |
Investment
Surplus arising from revaluation of the investment s, net of deficit. |
| 0447 |
Revalu-Free
Prop |
Revaluation
- Freehold Properties |
Means
freehold investment properties at valuation. |
| 0427 |
Revalu-Lease
Build |
Revalu.-
Leasehold Buildings |
Means
leasehold buildings at valuation. |
| 0448 |
Revalu-Lease
Prop. |
Revaluation
- Leasehold Properties |
Means
leasehold investment properties at valuation |
| 7373 |
S/(P)
shr fr Min. |
Sale/(Pur)
of shr in sub frm Min |
Changing
of share in subsidiaries from minority
interest. |
| 1125 |
S/T
Borrowing-B.Loan |
S/T
Borrowings - Bank Loans |
Means
short-term bank loans |
| 1128 |
S/T
Borrowings-Other |
S/T
Borrowings - Others |
Means
short-term borrowings do not meet the
definitions of #1124, #1125, such as bill payables /trust receipts
to bank, loans from other parties instead
of bank |
| 0123 |
S/T
Inv.-Debentures |
S/T
Investment - Debentures |
Investments
in debt instruments. |
| 0129 |
S/T
Investment-Other |
S/T
Investment - Others |
Other
short-term investments do not meet the definition of #0121 & #0123,
such as equity-link notes, unit trusts, warrant and etc. |
| 7316 |
Sale(Purc)
S-T Inv |
Sale(Purc.)
S-T Inv. |
It
refers to the Net Value of New Purchase and Selling of Short-term
Investment. If the value is negative, that means New Purchase. |
| 3111 |
Sales-
Related Party |
Sales-
Related Party |
|
| 0135 |
SG.
Gov. TB & sec. |
Singapore
Government treasury bills & securities |
SUM(#0137
- #0138) |
| 2311 |
Share
Premium |
Share
Premium |
Premium
arising on issue of shares |
| 1120 |
Short-term
Borrow. |
Short-term
Borrowing |
SUM(1124+1125+1128)
Including of Bank Loans,Overdrafts and etc. |
| 0137 |
Sig.
Gov Sec.-Cost |
S'pore
Gov't Securities - Cost |
Singapore
Government Treasury Bills & Securities at cost |
| 0138 |
Sig.
Gov Sec.-Provi. |
S'pore
Gov't Securities - Provisions |
Provision
made for diminution in value of Singapore
Government Treasury Bills & Securities |
| 3365 |
Spec.for
Loan loss. |
Provisions
- Specific Prov. for loan losses |
Bank
Industry & Financial: Specific provision made for loan losses during
the financial period. |
| 3363 |
Spec.in
val. of inv |
Provisions
- Specific Prov. for dimin in value of invest't |
Banking
and Financial Specific
provision made for diminution in value of
investments during the financial period. |
| 2316 |
Special
Reserves |
Special
Reserves |
Other
reserves, such as dividend reserve, merger reserve, goodwill on
acquisition and etc. |
| 0193 |
Specific
Provisions |
Specific
Provisions |
Bank
Industry & Financial: Specific provision made for #0191 |
| 0121 |
S-T
Inv.-Equity Sec. |
S/T
Invest.Secur. |
Short-term
investments in quoted and unquoted equity
securities, not included governments
treasury bill/securities. |
| 3342 |
Staff
Costs - Others |
Staff
Costs - Others |
Bank
Industry: Other staff costs |
| 2320 |
Statutory
Reserves |
Statutory
Reserves |
Reserve
made under law/regulation. |
| 4301 |
Stock
Div P/S Cap. |
Stock
Div P/S Capital |
The
Bonus Dividends per share from Capital Surplus, |
| 4161 |
Stock
Div P/S Earing |
Stock
Div P/S Earing |
The
Bonus Dividends per share from Earning |
| 4162 |
Stock
Div P/S Pref. |
Stock
Div P/S Pref. |
Stock
Dividend Per Share-Preference Stock |
| 0349 |
Subsid.-other
adj. |
Subsidiaries
- other adjustments |
Other
accounting items related to long-term
subsidiary investments that do not meet the
definition of 0321, #0322, e.g. Long-term dividend receivables but
do not include long-term loans & advances to subsidiaries. |
| 3915 |
Tax
- current |
Tax
- current |
Tax
occurred in current financial period. |
| 3916 |
Tax
- deferred |
Tax
- deferred |
Postponed/deferred
tax during the financial period |
| 3918 |
Tax-Associated
Co. |
Tax
- Associated Company |
Tax
charges in associated companies/joint ventures |
| 3919 |
Tax-others |
Tax-others |
Other
adjustments for taxation do not meet the definition of
#3914, #3915, #3916, #3918 such as
withholding tax, tax rebate/relief and etc. |
| 0134 |
TB
& Gov. Securities |
Treasury
Bills & Government Securities |
Bank
Industry & Financial Industry: Singapore
Government treasury bills & securities & Other Government treasury
bills & securities. |
| 1740 |
Techn.
Prov. - Outst |
Techn.
Prov. - Outstanding Claims |
Insurance
The technical provision made for outstanding claims. |
| 1710 |
Techn.
Prov. - Unexp |
Techn.
Prov. - Unexpired risks |
Insurance
The technical provision made for unexpired risks. |
| 1700 |
Technical
Provisions |
Technical
Provisions |
Insurance
SUM(#1710+#1740) Including of Techn. Prov. - Unexpired risks and
Techn. Prov. - Outstanding Claims |
| 0010 |
Total
Assets |
Total
Assets |
Banking:(0130+0134+0141+0146+0147+0152+0160+0180
+0189+0194+0305+0310+0320+0340+0341+0342+0350+0400 +0800)
Insurance:SUM(0100+0300+0400+0700+0800)
Financial & Investment: SUM(0100+0300+0400+0800) |
| 0100 |
Total
Current Assets |
Total
Current Assets |
Financial:SUM(0152+0134+0122+0130+0147+0194+0160
+0341) Insurance:SUM(0112+0122+0130+0160+0162+0165+0108+
0190+0341+0342+0343+0344) Investment:SUM(0112+0122+0130+0160+0165+0170+0180
+0190+0341+0342+0343+0344) |
| 1100 |
Total
Current Liab. |
Total
Current Lib. |
Financil:SUM(1118+1119+1110+1120+1130+1146+1147+
1157+1158+1170+1180+1191+1200+1210+1220+1230) |
| 2000 |
Total
Equity |
Stockholders'
Equity |
SUM(2110+2120+2200+2300+2380+2340-2350+2370-2400+
2390) |
| 0400 |
Total
Fixed Assets |
Total
Fixed Assets |
Sum(#0410+0420+0430+..+0485-0486-0487+0490) |
| 0020 |
Total
Liab. & Equity |
Lib.&
Equity |
SUM(1000+2000+2900) |
| 1000 |
Total
Liabilities |
Total
Liabilities |
Banking:SUM(1110+1130+1146+1147+1150+1151+1152+
1157+1158+1189+1191+1200+1210+1501+1515) |
| 0800 |
Total
Other Assets |
Total
Other Assets |
Sum (0810+0820+0890). Including
of Deffered Charges,Intangible Assests and Other Non-current Assests. |
| 3315 |
Total
Staff Cost |
Total
Staff Cost |
Company
HR cost, Auditor remuneration, directors'
remuneration and fees are excluded. |
| 0147 |
Trade
Bills |
Trade
Bills |
Including
Trade bill, bill receivables. |
| 2400 |
Treasury
Stocks |
Treasury
Stocks |
The
shares that have been issued and now hold by company. |
| 3100 |
Turnover |
Turnover |
Banking
and Financial:SUM(3410+3141+3144+3102)
Insurance:SUM(#3403+#3410+#3431+#3435+#3440+#3450+ #3460+#3490)
Investment:SUM(#3142+#3144+#3410+#3435+#3450+#3460 +#3480+#3490) |
| 2340 |
Unappropriated
R/E |
Retained
Profit |
It
means Retained Profits (deficit) or Retained
earnings. It refers to the protion of a company's
equity that repressents its cumulative net incomes, less net losses
and dividends. |
| 0319 |
Unquoted
Assoc. |
Unquoted
Associated Co.'s inv't |
Including
unquoted associated companies/Joint ventures'
equity investment, at cost and at valuation. |
| 0353 |
Unquoted
R/Co.Inv |
Unquoted
R/Corp. Investment |
Banking
Including unquoted related corps' equity investment, at cost and at
valuation. |
| 0322 |
Unquoted
Sub. Inv. |
Unquoted
Subsidiaries' Investment |
Including
unquoted subsidiaries' equity investment , at cost and at valuation. |
| 2350 |
Valu.
Loss-L-T Inv. |
Loss
On L/T Invest. |
It
refers to the Unrealized Loss in Revaluation
of Long-term Investment under the Lower of Cost
or Market Method. |
| 3340 |
Wages
& Salaries |
Wages
& Salaries |
Bank
Industry: Wages & Salaries of employees during the financial
period. |
| 2319 |
Warrants
Reserves |
Warrants
Reserves |
Including
warrant reserve, option reserve, transferable subscription rights reserve |
Software Guide 2003