| Code |
Abbreviation |
Account
Name |
Definition |
| 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. |
| 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 investments 0302, 0303, 0304, 0331, 0332
& 0333. |
| 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 |
| 0175 |
Allow.-Invent.
Valu. |
Allow.Reduce
Invent. |
Provision
made for slow-moving/obsolescent goods
in #0171, #0172, #0173, #0174. |
| 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. |
| 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) |
SUM(1164+1165+1166)
Including of trade,non-trade and loan. |
| 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. |
| 1666 |
Bad
Debt All.-Other |
Allow.-Other
Rece. |
Provision
made for #0160. |
| 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 |
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. |
| 7020 |
Capitalized
Interest |
Cap.Interest
Expend. |
It
includes the Capitalization of Interest from
Loan for Fixed Assets, Land and Housing & Construction in
Long-term Investment. |
| 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) |
| 2110 |
Common
Stocks |
Common
Stock |
It
refers to the legal capital of company |
| 3970 |
Consolidated
Net Inc |
Consol.
Net Income |
#3956+3930+3940+3945ĄD |
| 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. |
| 3200 |
Cost
of sales |
Cost
of sales |
Include
purchase of commodities, expense of manufacture,
etc.. |
| 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. |
| 7334 |
Dec.
in Associated |
Dec.
in Associated |
The
proceeds from disposal of Interest in Associated Company. |
| 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. |
| 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. |
| 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
for doubtful. SUM(0365+0366+0367-0368) |
| 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
doubtful. |
| 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)
Including of trade,non-trade,loan and provision
for doubtful. |
| 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. |
| 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. |
| 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). |
| 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. |
| 0173 |
Finished
Goods |
Finished
Goods |
Means
finished goods, purchased goods for resale,
showed in gross value. |
| 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. |
| 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 |
| 2317 |
General
Reverses |
General
Reverses |
General
reserve |
| 0850 |
Goodwill
for Merge |
Goodwill
for Merge |
Goodwill
on consolidation. |
| 3295 |
Gross
profit |
Gross
profit |
(#3100-#3200) |
| 1435 |
Hire
Purchase Credit |
Hire
Purchase Creditors |
Long-term
hire purchase creditors. |
| 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. |
| 7332 |
Inc.
in Other Inv. |
Inc.
in Other Inv. |
Investments
in other investments(including 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. |
| 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. |
| 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 |
| 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 |
| 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. |
| 3511 |
Interest
Exp.-Relate |
Interest
Exp-Related |
Interest
expenses connected with related parties. |
| 3610 |
Interest
Expenses |
Interest
Expenses |
Interest
expenses occurred during the financial
period, net of interest capitalized. |
| 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 |
| 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. |
| 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. |
| 0170 |
Inventories |
Inventories |
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. |
| 0179 |
Inventory
- Building |
Inv.-buildingForSale |
Completed
buildings/properties held for sale. [ON
[ONLY USED FOR PROP. DEVELOPERS/HOTELIER INDUSTRY] |
| 0177 |
Inventory
- Land |
Inventory-land |
Land
held for developments[ONLY USED FOR PROP.
DEVELOPERS/HOTELIER INDUSTRY]. |
| 0178 |
Inventory-Construct. |
Inv.-constru.in
Pro. |
Buildings/properties
under developments.[ONLY USED FOR
PROP. DEVELOPERS/HOTELIER INDUSTRY]. |
| 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. |
| 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. |
| 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 |
Loans
borrowing from related parties. |
| 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 |
Loans
borrowing to related parties. |
| 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. |
| 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 |
| 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) |
| 3311 |
Net
Rental |
Net
Rental |
Net
Rental Income |
| 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) |
| 3300 |
Operating
Expenses |
Operating
Expenses |
Inculding
of sales expenses, manage expenses R&D
expenses ,depreciation and amortisation. |
| 3395 |
Operating
Income |
Operating
Income |
#3295-#3300 |
| 3920 |
Ordinary
Income |
Ordinary
Income |
(#3900-#3910). |
| 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. |
| 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. |
| 0174 |
Other
Inventories |
Other
Inventories |
Means
other inventories such as spare parts,
consumable goods, goods-in-transits and etc.
Showed 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 |
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. |
| 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. |
| 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. |
| 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 |
| 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 |
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 |
| 3914 |
prov
for tax-pri. yr |
(Over)/under
prov for tax of prior yrs |
Over/Under
tax adjustment of previous year |
| 3351 |
prov.
For bad debt |
Prov
for doubtful trade debts |
Provision
made for bad-debts related to trade receivables |
| 7284 |
Prov.
for S/L Inv. |
Prov.
for S/L Inv. |
Provision
for Diminution Short Term Investment &
Long Term Investment |
| 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) |
| 7324 |
(Purchase)
of FA |
Purch.of
Fixed Asset |
It
includes the expenditures on Fixed Assets and
Idle Assets. |
| 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. |
| 0318 |
Quoted
Assoc. Co |
Quoted
Associated Co.'s inv't |
Including
quoted associated companies/Joint ventrures'
equity investment, at cost and at valuation. |
| 0321 |
Quoted
Sub. inv. |
Quoted
Subsidiaries' investment |
Including
quoted subsidiaries' equity investment,
at cost and at valuation. |
| 0171 |
Raw
Materials,Supply |
Raw
Materials |
Means
raw materials in invetories, showed in gross
value. |
| 0893 |
Rece.-overdueAccount |
Rece.-overdueAccount |
receivables
on demand |
| 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. |
| 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. |
| 2312 |
Revaluation
Reserves |
Revaluation
Reserves |
Reserve
that occurred when the value of an investment/assets
exceed the cost under revalution |
| 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 |
Sale
of goods/services to related parties. |
| 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. |
| 2316 |
Special
Reserves |
Special
Reserves |
Other
reserves, such as dividend reserve, merger
reserve, goodwill on acquisition and etc. |
| 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. |
| 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. |
| 0010 |
Total
Assets |
Total
Assets |
SUM(0100+0300+0400+0800) |
| 0100 |
Total
Current Assets |
Total
Current Assets |
SUM(0112+0122+0130+0160+0165+0170+0180+0190+0341
+0342+0343+0344) |
| 1100 |
Total
Current Liab. |
Total
Current Lib. |
SUM(1118+1119+1110+1120+1130+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 |
SUM(1100+1400+1501) |
| 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. |
| 2400 |
Treasury
Stocks |
Treasury
Stocks |
The
shares that have been issued and now hold by
company. |
| 3100 |
Turnover |
Turnover |
Operating
revenue. |
| 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. |
| 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. |
| 0176 |
Var.
Allocation |
Diff.Alloc.Inventory |
It
means the difference between actuarial cost
and budgeted cost for inventory. |
| 2319 |
Warrants
Reserves |
Warrants
Reserves |
Including
warrant reserve, option reserve, transferable
subscription rights reserve |
| 0172 |
Work
in Process |
Work
in Progress |
Means
semi-finished goods, goods in process, work- in-progress for engineering
(e.g. software engineering),
showed in gross value. |
Software Guide 2003