| Code |
Abbreviation |
Account
Name |
Definition |
| 1130 |
A/P
& N/P-Trade |
Accounts
& Notes Payable-trade |
Bank
Industry: It refers to the short-term liabilities because of purchases for
Merchandise, Raw Materials and Supplies, or Labor Services on Credit. It
also includes Due from or to Joint Operation Company, and Accounts Payable
- Consignors, etc. Security
Industry: It refers to the short-term liabilities because of purchases for
Merchandise, Raw Materials and Supplies, or Labor Services on Credit. It
also includes Due from or to Joint Operation Company, and Accounts Payable
- Consignors, etc. |
| 0130 |
A/R
& N/R-Trade |
Accounts
& Notes Receivable - Trade |
It
includes claim against customer and other parties arising from the
operations of the business. It is presented in net amount. It also
includes Due to joint operation company. |
| 1170 |
Accrued
Expenses |
Accrued
Expenses & Provision For Expenses |
Include
accrued rent,interest,water & electricity
fees,properties tax, salaries
and so on. |
| 0426 |
Accu.Depre.-building |
Accumucated
Depreciation-building |
Accumulated
Depreciation from Building |
| 0436 |
Accu.Depre.-equip. |
Accumucated
Depreciation-equipment |
Accumulated
Depreciation from Equipment, please refer
to T0486. |
| 0466 |
Accu.Depre.Other
Ass |
Accumucated
Depreciation-other Depreciable Assets |
Accumulated
Depreciation - Other Depreciable Asset ,please refer to T0486. |
| 0486 |
Accumulated
Deprec. |
Accumulated
Depreciation |
It
includes Accumulated Depreciation - Building, Accumulated Depreciation -
Equipment, Accumulated Depreciation
- Other depreciable assets, and so on |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
A
catch all field for the rest of the items
relating to fianacing activies which can not fit into any of the
specific fields above. |
| 2360 |
Adj.-Foreign
Exch. |
Adjustment
For Foreign Exchange |
The
cumulative adjustment results from exchanging
Foreign Currency to local currency. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
All
other cash flow arising from investing activies other than those already
reported in the above
specific categories. |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
A
catch all field for the rest of the items
relating to operating activies which can not fit into any of the
specific fields above. |
| 1180 |
Advances-Customers |
Advances
From Customers |
It
means that company have received benefits or
money but have not offered merchandise or labor
which should be offered in a year. For instance, Advance of
Merchandise (or Labor) from Customers. |
| 0136 |
Allow.-A/R
& N/R |
Allowance
For Doubtful Account--A/R & N/R |
Allowance
for Doubtful Account - AR & NR Exclude allowance for Sales returns. |
| 0306 |
Allow.-Invest.Loss |
Allowance
For Investment Loss |
Please
refer to T2350. |
| 1666 |
Allow.-Otehr
Rece. |
Allowance
For Doubtful Accounts--other Receivable |
Bank
Industry: Allowance for Doubtful Accounts - Other Receivable Investment
Industry: Allowance for Doubtful Accounts - Other Receivable |
| 0836 |
Allow.-overdue
Rece. |
Allowance
For Doubtful Accounts--overdue Receivable |
Bank
Industry: Allowance for Doubtful Accounts - Overdue
Receivable |
| 0126 |
Allow.-S/T
Invest. |
Allowance
For S-T Investment Loss |
Allowance
for short-term investment loss |
| 7212 |
Amortization |
Amortization |
It
includes all Amortization Expenses of deferred
assets. |
| 3545 |
Bad
Debts |
Bad
Debts |
Bank
Industry: The Allowance for all Long or Short Term loans in current
period. |
| 1110 |
Bills
Issued |
Bills
Issued |
Security
Industry: It means business issues commercial bills or bank
Acceptance from money market.
Investment Industry: It means business issues commercial bills or
bank Acceptance from money
market. |
| 1420 |
Bonds
& Convertible |
Bonds
& Convertible Bonds (debentures) |
Insurance
Industry: Corporate Bonds
Liability, includes the current portion.
Security Industry: Corporate Bonds Liability, includes the current portion. Investment Industry: Corporate Bonds Liability,
includes the current portion. |
| 7443 |
Bonds
Issued |
Bonds
Issued |
It
also include the Issue of Convertible Bonds. |
| 7444 |
Bonds
Redeemed |
Bonds
Redeemed |
The
Repay for Corporate Bonds in Current Period
for Issued Corporate Bonds. |
| 0119 |
Bonds-Agree.
Resel |
Bonds
Purchased under Agreements to Resell |
Security
Industry: Bonds Purchased under Agreements to Resell |
| 7441 |
Borrowing:L/T
Debt |
Borrowings:Long-Term
Debt |
Bank
Industry: It refers to the Increase of Long-term Borrowing in Current
Period. Investment Industry: It refers to the Increase of Long-term
Borrowing in Current Period. |
| 1122 |
Borrow-Non-financial |
Borrowing
From Non-financial institutions |
Investment
Industry: It includes Short-term Borrowings not from financial institute,
like employee, related party ,
affiliated company. |
| 3212 |
Brokage
Charges |
Brokage
Securities Transaction Charges |
Security
Industry: Brokage Securities Transaction Charges |
| 3112 |
Brokage
Commission |
Brokage
Commission |
Security
Industry: Brokage Commission |
| 1650 |
Brokage
Credit Bal. |
Brokage
Transaction Credit Balance |
Security
Industry: Brokage Transaction Credit Balance |
| 0950 |
Brokage
Debit Bal. |
Brokage
Transaction Debit Balance |
Security
Industry: Brokage Transaction Debit Balance |
| 0420 |
Buildings
& Stru. |
Buildings
& Structures |
Including
the Building Cost and the Capitalization of Interest for Loan and Related
Expense and Foreign Exchange Gain/Loss. |
| 7020 |
Cap.Interest
Expend. |
Capitalized
Interest Expenditure |
Investment
Industry: It includes the Capitalization of Interest from
Loan for Fixed Assets, Land and Housing &
Construction in Long-term Investment. |
| 2310 |
Capital
Reserve |
Capital
Reserve |
It
includes Premium on New Right Issue, Increment
from Revaluation of Fixed Assets, Donated Assets,
and Reduction & Exemption of Two Funds. |
| 0112 |
Cash
& Equivalent |
Cash
on Hand & Cash Equivalent |
Include
the cash on hand, foreign currency on
hand, deposit on bank, and foreign currency
equivalent. |
| 7910 |
Cash
at Beginning |
Cash
at Beginning of Year |
It
refers to Last Period's T0112. |
| 7920 |
Cash
at End of Year |
Cash
at End of Year |
It
refers to This Period's T0112. |
| 4151 |
Cash
Div.Per Share |
Cash
Dividend Per Share |
The
Cash Dividends per share |
| 0115 |
Cash
Equivalent |
Cash
Equivalent |
TEJ
reserve for the Cash Equivalent. |
| 7400 |
Cash
Flow-Financing |
Cash
Flow from Financing Activities |
SUM(T7183:T7272) |
| 7300 |
Cash
Flow-Investment |
Cash
Flow from Investment Activities |
SUM(T7103:T7186) |
| 7210 |
Cash
Flow-Operation |
Cash
Flow from Operation Activities |
Sum(T7000..T72299 |
| 7915 |
Cash
Of Merged Co. |
Cash Of Merged
Company |
Remainders
From Merging |
| 3425 |
Claims
Recvr-Reins |
Claims
Recovered from Reinsurer |
Insurance
Industry: Claims Recovered
from Reinsurer |
| 3521 |
Comm.
& Acqui.Exp. |
Commissions
& Acquisition Expenses |
Insurance
Industry: Commissions &
Acquisition Expenses |
| 3550 |
Commission
Charges |
Commission
& Handling Charges |
Bank
Industry: It includes all the Fee expense for banks
operation. Insurance Industry:
It includes all the Fee expense for banks
operation. |
| 3450 |
Commission
Earned |
Commission
Earned |
Bank
Industry: It includes all the Fee Charge for banks operation Insurance
Industry: It includes all the
Fee Charge for banks operation |
| 3421 |
Commissions
Income |
Commissions
Income |
Insurance
Industry: Commissions Income |
| 2110 |
Common
Stock |
Common
Stock |
It
refers to the common stock's capital of company |
| 3970 |
Consol.
Net Income |
Consolidated
Net Income |
Bank
Industry: T3950 - T3960
Insurance Industry: T3950 - T3960 Security Industry:
T3950 - T3960 |
| 0490 |
Constru.in
Progress |
Construction
in Progress & Prepayment On Equipment |
The
expenditures for those two items will be transferred to Fixed Assets at
Costs. The interests on loans
and related expenses, and the difference on foreign exchange should have
been capitalized before
Construction in Progress been transferred. |
| 1551 |
Contract
Loss Res. |
Contract
Loss Reserve |
Security
Industry: Contract Loss Reserve |
| 1416 |
Convertible
Bonds |
Convertible
Bonds |
Investment
Industry: A bond that can, at option of the owner, be conver ted into
(exchanged for) a contractually specified number of shares of common
stock. |
| 3940 |
Cumulative
Effects |
Cumulative
Effects |
It
refers to the Accumulated Influence due from
Accounting Principle Change(already deduct the income taxes and
expense). |
| 7000 |
Curr.
Period N/I |
Current
Period Net Income |
Bank
Industry: T3970 Insurance
Industry: T3970
Security Industry: T3970 Investment
Industry: T3950 |
| 4000 |
Current
Net Income |
Current
Net Income |
T3847 |
| 7276 |
De(In)Brokage
Dr/C |
Decrease(Increase)in
Brokage Dr/Cr Balance |
Security
Industry: Decrease(Increase)in Brokage Dr/Cr Balance |
| 3213 |
Dealing
Charges |
Dealing
Securities Transaction Charges |
Security
Industry: Dealing Securities Transaction Charges |
| 7315 |
Dec(Inc)-Loan |
Loan
Decrease(Increase) |
Insurance
Industry: Loan
Decrease(Increase) |
| 7272 |
Dec(Inc)-Margin |
Decrease
(Increase) in Margin Loans |
Security
Industry: Decrease (Increase) in Margin Loans |
| 7274 |
Dec(Inc)Prem.
Rec. |
Decrease
(Increase) in Premium Receivable |
Insurance
Industry: B0130 -T0130
(Property Insurance) |
| 7271 |
Dec(Inc)-Trading |
Decrease
(Increase) in Trading Securities |
Security
Industry: Decrease (Increase) in Trading Securities |
| 7446 |
Dec(Inc)-Treasure |
Decr(Incr)-Treasure
Stocks |
Insurance
Industry: The proceeds from
disposal of Treasury Stock. If the value is negative, it means that
purchase of treasury Stock. Security
Industry: The proceeds from disposal of Treasury Stock. If the value is
negative, it means that purchase of treasury Stock.
easury Stock. Investment
Industry: The proceeds from disposal of Treasury Stock. If the value is
negative, it means that purchase of treasury Stock. |
| 7251 |
Dec.(Inc)Call
Loan |
Decrease
(Increase) of Due to Call Loan |
Bank
Industry: It refers to the Increase (Decrease) of Due to Cal l Loan.
If it is negative, that means Decrease of Due to Call Loan. |
| 7232 |
Dec.(Inc.)
fm Call |
Decrease
(Increase) Due from Call Loan |
Bank
Industry: It refers to the Decrease (Increase) of Due from Call Loan. |
| 7273 |
Dec.(Inc.)
in A/R |
Decrease(Increase)
in Account Receivable |
Bank
Industry: It refers to the Decrease(Increase) of Account Receivable, if it
is negative , that means Increase of Account Receivable. |
| 7279 |
Dec.(Inc.)
in C/A |
Decrease(Increase)
in Other Current Assets |
Bank
Industry: It refers to the Decrease(Increase) of Other Current Assets, if
it is negative value, that means
Other Current Assets Increase. |
| 7231 |
Dec.(Inc.)
of Deal |
Decrease
(Increase) of Operating Securities-Dealing |
Bank
Industry: It refers to the Decrease (Increase) of Operating
Securities-Dealing. If
it is negative value, that means Increase of Operating Securities-Dealing. |
| 7252 |
Dec.(Inc.)
of Dep. |
Decrease
(Increase) of S-T Deposits & Trust Deposits |
Bank
Industry: It refers to the Increase (Decrease) of Due to Cal l Loan.
If it is negative, that means Decrease of Due to Call Loan. |
| 7256 |
Dec.(Inc.)Repure |
Decrease
(Increase) of Amount Due to Repurchase Securities |
Bank
Industry: It refers to the Increase (Decrease) of Amount Due
to Repurchase Securities. If
it is negative,that means
Decrease of Amount Due to Repurchase Securi ties. |
| 7235 |
Dec.(Inc.)S-T
Loan |
Decrease
(Increase) of S-T Loan & Investment |
Bank
Industry: It refers to the Decrease (Increase) of S-T Loan &
Investment. If it is negative value, that means Increase of S-T Loan
& Investment. |
| 7277 |
Dec.(Inc.)-Stock |
Decrease(Increase)
in Inventory |
Bank
Industry: It refers to the Decrease(Increase) of Inventory,
if it is negative value, that means Inventory
Increase. |
| 7254 |
Dec.(Inc.)Underwit |
Decrease
(Increase) of Due to Underwriting Securities |
Bank
Industry: It refers to the Increase (Decrease) of Due to Und erwriting
Securities. If it is
negative, that mea ns Decrease of Due to Underwriting Securities. |
| 0810 |
Deferred
Charges |
Deferred
Charges |
It
includes Long-term Prepaid Expenses, Long-term
Prepayments, Organization Cost, deventures insurance costs. |
| 1490 |
Deferred
Credit |
Deferred
Credit |
Insurance
Industry: It includes
Deferred Assets, Deferred Revenue, Unrealized Gains from Related Company.
Security Industry: It includes Deferred Assets, Deferred Revenue,
Unrealized Gains from Related Company. Investment Industry: It includes
Deferred Assets, Deferred Revenue, Unrealized Gains from Related Company. |
| 1515 |
Deferred
Tax |
Deferred
Tax |
Insurance
Industry: It refers to the
Amortization of Income Taxes for different
period. Security Industry: It
refers to the Amortization of Income Taxes for
different period. Investment
Industry: It refers to the Amortization of Income Taxes for
different period. |
| 3925 |
Department
Gain/Loss |
Discontinued
Departments Gain/Loss |
It
includes Operating Loss before Suspending, and
the Gain/Loss from Suspending Department Disposal
(already deduct the income taxes and expense), and other items. |
| 7218 |
Depre.&
Amort. |
Depreciation
& Amortisation |
It
includes all Depreciation Exp. & Amortisation Exp. in the current
period. Then T7211 and T7212 show N/A. |
| 7211 |
Depreciation |
Depreciation |
It
includes all Depreciation Expenses in the current period, include Idle
Asset Depreciation. |
| 7612 |
Dir.&Emp.Bonus
Pay |
Bonus
Paid |
Insurance
Industry: Bouns paid Security
Industry: Bouns paid Investment Industry: Bouns paid |
| 3403 |
Direct
Premiums |
Direct
Premiums |
Insurance
Industry: Direct Premiums. |
| 7323 |
Disposal
of Assets |
Proceeds
From Disposal of Fixed Assets |
It
includes the proceeds from Disposal of Fixed
Assets and Idle Assets. If reports just disclose the net value. |
| 7335 |
Disposal
of Inv. |
Proceeds
From Disposal of Investment |
It
includes the proceeds from disposal of
long-term investment and other long-term investment. |
| 4301 |
Div.Per
S- Capital |
Stock
Dividend Per Share - Capital |
The
Bonus Dividends per share from Capital Surplus |
| 4161 |
Div.Per
S- Earning |
Stock
Dividend Per Share - Earning |
The
Bonus Dividends per share from Earning. |
| 7611 |
Dividend
Paid |
Dividend
Paid |
Insurance
Industry: Dividend Paid Security Industry: Dividend Paid Investment Industry: Dividend Paid |
| 7610 |
Dividend
Paid |
Dividend
Paid |
Bank
Industry: It includes the Cash Dividends Paid in Current Period, and the
Bonus to Directors vs Supervisors, but not include the Stock Dividends.
Investment Industry: It includes the Cash Dividends Paid in Current
Period, and the Bonus to Directors vs Supervisors, but not include the
Stock Dividends. |
| 7333 |
Dividend
Revenue |
Cash
Dividend from Equitx L-T Investment |
It
refers to the Cash Dividends Received from
Long-term Investment, evaluated by Equity Method. |
| 3119 |
Dividends
Income |
Dividends
Income |
Security
Industry: Dividends Income |
| 4125 |
Dividends-After |
Dividends
After Period |
Dividends
distributed after period, including Cash Dividends and Stock Dividends. |
| 0146 |
Due
fm BK,Call Ln |
Due
from Banks & Call Loans |
Bank
Industry: T0151 + T0153 + T0154 - T0156
But excludes the Deposit on Central Bank |
| 0152 |
Due
From CBC |
Due
From CBC |
Bank
Industry: The Deposit on Central Bank of PRC, due to the regulation of
reserve. |
| 1154 |
Due
to CBC |
Due
to CBC |
Bank
Industry: Deposit of Central Bank of THAILAN, include baht and foreign
exchange. |
| 1146 |
Due&Call
Loan-Bank |
Due
to Banks and Call Loans from Banks |
Bank
Industry: T1151 + T1152 + T1153 |
| 3990 |
Earning
Per Share |
Earning
Per Share |
It
comes from the company's Financial Statement
directly. The figure is not always right because the denominator,
number of Common Stock, is not always
the Weighted Average Shares. Secondly, the
numerator, earnings, is not always the Income
After Taxes for Stockholders of Common Stock. |
| 7356 |
Equity's
Inv. Inc. |
Equity's
Investment Increased |
Bank
Industry: It includes the expenditures on Debenture's Invest ment. |
| 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
of Changes in Foreign Exchange 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. |
| 3223 |
Expense-Consultant |
Expense-Consultant |
Investment
Industry: Expense of consultant service |
| 3600 |
Expense-Total |
Expense-Total |
Investment
Industry: SUM(3212..T3300) |
| 3930 |
Extra.
Gain/Loss |
Extraordinary
Gain/Loss |
It
includes the very special case, and will not
happen frequently, as Earthquake Damage(already
deduct the income taxes and expense). |
| 7221 |
FA
Disposal Gain |
Gain
on Disposal of Fixed Assets |
Investment
Industry: Gain on disposal Fixed Assets. |
| 7222 |
FA
Disposal Loss |
Loss
on Disposal of Fixed Assets |
Investment
Industry: Loss on disposal Fixed Assets. |
| 3413 |
Fin.
Ente. Income |
Finance
Enterprise Income |
The
Revenue from Associates. |
| 3350 |
Finance
Cost |
Finance
Operating Costs |
Bank
Industry: T3510 + T3513 + T3522 + T3530 + T3535 + T3545
+ T3550 + T3555 + T3560 + T3595 + T3333
Insurance Industry: T3510
+ T3524 + T3521 + T3523 + T3503 + T3505
+ T3532 + T3533 + T3550 + T3592 + T3530 + T3534
+ T3536 + T3595 Security Industry: T3212 + T3213 + T3214 + T3215 + T3216 +
T3217 + T3218 + T3219 + T3224
+ T3225 + T3226 + T3227 |
| 1415 |
Finance
Debentures |
Finance
Debentures |
Bank
Industry: It includes Financial Bonds and Convertible
Financial Bonds, also include the current portion. Investment
Industry: It includes Financial Bonds and Convertible
Financial Bonds, also include the current portion. |
| 3513 |
Finance
Enter.Exp. |
Finance
Enterprise Expenditure |
Bank
Industry: The Expense from Associates. |
| 3510 |
Finance
Expenses |
Finance
Expenses |
It
includes all the Interest Expense from loan or
Deposit. |
| 7270 |
Finance
Expenses |
Finance
Expenses |
Bank
Industry: It includes Interest Income/Expenses or other fina ncial
expenses. |
| 1160 |
Funds
Borrowed |
Funds
Borrowed |
Bank
Industry: It includes Short-term Borrowing, Finance from Associates, and
Re-Purchase Bills. Insurance Industry:
It includes Short-term Borrowing, Finance from Associates, and
Re-Purchase Bills. |
| 1480 |
Funds
Borrowed-Banks |
Funds
Borrowed From Banks |
Bank
Industry: It refers to the Finance from Associates,
including the current portion. |
| 3492 |
Gain
on Proper Inv |
Gain
on Property Investment |
Insurance
Industry: Gain on Property
Investment |
| 3108 |
Gain
on Sale Bonds |
Gain
on Sale of Securities-Bonds |
Security
Industry: Gain on Sale of Securities-Bonds |
| 3440 |
Gain-Disposal
Ass. |
Gain
On Disposal of Fixed Assets |
Gains
from Fixed assets and Idle Assets Disposal,
includes Fixed Assets in Suspense. |
| 3434 |
Gain-Disposal
Inv. |
Gain
on Disposal of Investment (I/S) |
Insurance
Industry: Gain on Disposal of
Investment Security Industry: Gain on Disposal of Investment Investment
Industry: Gain on Disposal of Investment |
| 3435 |
Gain-Disposal
Inv. |
Gain
on Disposal of Investment |
Bank
Industry: It includes the Gain for Selling the Long or Short Term
Investment. |
| 3422 |
Gain-Trad.S/T
Inv. |
Gain
on Trading of Short-Term Investment |
Bank
Industry: It includes the Gain of Bills Transaction only. |
| 0850 |
Goodwill |
Goodwill |
It
presents only in consolidated reports,
the value is zero in unconsolidated reports. |
| 1425 |
Govern.Fund-SpecLoan |
Government
Fund For Specific Loan |
Bank
Industry: It includes the Loans or Investment that in the
Trust Funds. |
| 3124 |
Inc
ofWarrntChange |
Income
of Warrant Value Change |
Security
Industry: Income of Warrant Value Change |
| 7284 |
Inc(Dec)Claims
Pay |
Increase
(Decrease) in Claims Payables |
Insurance
Industry: T1175 - B1175 |
| 7281 |
Inc(Dec)Margin
Pay |
Increase(Decrease)
in Margin Payable -Short |
Security
Industry: Increase(Decrease) in Margin Payable -Short |
| 7283 |
Inc.(Dec.)
in A/P |
Increase(Decrease)
in Account Payable |
It
refers to the Increase(Decrease) of Account Payable, if it is negative ,
that means Decrease of
Account Payable. |
| 7239 |
Inc.(Dec.)
of Sec. |
Inc.(Dec.)
of Securities Purchase Under Resale Agrement |
Bank
Industry: It refers to the Decrease (Increase) of Securities Purchase
Under Resale Agreement. |
| 7236 |
Inc.(Dec.)Loan&Inv |
Increase
(Decrease) of Trust Loan & Investment |
Bank
Industry: It refers to the Decrease (Increase) of Trust Loan
& Investment. If
it is negative value, that mean s Increase of Trust Loan & Investment. |
| 7420 |
Inc.(Dec.)L-T
Loan |
Increase(Repayment)
of Long Term Borrowings |
Bank
Industry: It refers to the Net Value of Long-term Borrowing
Increase(Decrease), if it is negative, that means
Decrease of Long-term Borrowing. Insurance Industry:
It refers to the Net Value of Long-term Borrowing
Increase(Decrease), if it is negative, that means
Decrease of Long-term Borrowing. Security Industry: It refers to
the Net Value of Long-term Borrowing
Increase(Decrease), if it is negative, that means
Decrease of Long-term Borrowing. |
| 7410 |
Inc.(Dec.)S-T
Loan |
Increase(Repayment)
of Short Trem Borrowings |
Bank
Industry: It refers to the Net Value of Short-term Borrowing
Increase(Decrease), if it is negative, that means
Decrease of Short-term Borrowing.
Insurance Industry: It
refers to the Net Value of Short-term Borrowing Increase(Decrease), if it
is negative, that means Decrease
of Short-term Borrowing. Security
Industry: It refers to the Net Value of Short-term Borrowing
Increase(Decrease), if it is negative, that means
Decrease of Short-term Borrowing. |
| 3910 |
Income
Tax Expense |
Income
Tax Expense |
Current
& Deffered Income Tax Expense |
| 7720 |
Income
Tax Paid |
Income
Tax Paid |
It
refers to the Actual Paid Income Taxes in Current Period. |
| 3123 |
Income-Consultant |
Income-Consultant |
Investment
Industry: Service Income and fees |
| 7336 |
Increase
of Inv. |
Increase
of Investment |
It
includes the expenditures on long-term
investment and other long-term investment. |
| 3125 |
Inc-Warrnt
Repur. |
Income
of Warrant Repurchase Change |
Security
Industry: Income of Warrant Repurchase Change |
| 1430 |
Installment
Payable |
Installment
Payable |
Insurance
Industry: It includes
Obligation under Capital Leases and Installment
Payable on Machinery. It includes the
current portion. Security Industry: It includes Obligation under
Capital Leases and Installment
Payable on Machinery. It includes the
current portion. Investment Industry: It includes Obligation under
Capital Leases and Installment
Payable on Machinery. It includes the
current portion. |
| 3503 |
Insurance
Claims |
Insurance
Claims |
Insurance
Industry: Adjustment,
Adjustment Expense,Cover Expense. |
| 1175 |
Insurance
Claims Pay |
Insurance
Claims Payable |
Insurance
industry: Insurance claims
payable |
| 3420 |
Int.Rev
-S-T Inv. |
Interest
Revenue -- Short-Term Investment |
Bank
Industry: The Interest Revenue from Bonds, Certificate Deposit Purchased,
Bills Purchased. |
| 0820 |
Intangible
Assets |
Intangible
Assets |
It
includes Goodwill, Patent Right, Right of Trade Mark, Organization Costs,
Development Expenses, Use
rights (Land, Proprietary Equipment, Electric
Electric Equipment) and so on. |
| 0821 |
Intangible
Assets |
Intangible
Assets - Use of Land Right |
Bank
Industry: Including the Right of Usage of the Land and Buildings.(See
T0410) |
| 7326 |
Inter.
Inc.fm Bond |
Interest
Income from Bond |
Bank
Industry: Interest Income from Debentures. |
| 3218 |
Interest
Expenses |
Expense-Interest |
Security
Industry: Interest Expense for Operating |
| 3118 |
Interest
Inc.-Ope |
Interest
Income -Operation Income |
Security
Industry: Interest on Inventory Guaranteed Loans |
| 3410 |
Interest
Income |
Interest
Income |
It
includes all the Interest Revenue from loan or
Deposit. |
| 7710 |
Interest
Paid |
Interest
Paid |
It
refers to the Actual Paid Interest Expense in Current Period. |
| 3411 |
Interest-related
Par |
Interest
Income--related Party |
Bank
Industry: TEJ reserve for Related Party, it refers to the
Interest Revenue from loan to related party, and the related party
is not financial institute. |
| 4045 |
Interim
Dividends |
Interim
Dividends |
Dividends
distributed in interim, including Cash Dividends and Stock Dividends. |
| 7213 |
Inv.
Income-Equity |
Investment
Gain/loss - Equity Method |
It
refers to the Investment Gains recognized in
Current Year from long-term investment as Equity Method. |
| 7214 |
Inv.
Loss-Equity |
Investment
Loss-equity Method |
It
refers to the Investment Loss recognized in Current Year from long-term
investment as Equity Method. |
| 0301 |
Invest.in
Securities |
Investments
in Securities |
It
includes Long-term Stock Investment,
Certificate Security, Mutual Funds, and so on. It
is not intended to be converted into cash within a year. |
| 3430 |
Investment
Income |
Investment
Income |
It
includes the Revenue from Investment recognized under Equity Method, and
the Cash Dividends under Cost
Method. |
| 3530 |
Investment
Loss |
Investment
Loss |
It
includes the Loss from Investment recognized
under Equity Method. |
| 0302 |
Investments
in Bonds |
Investments
in Bonds |
It
includes Corporation Bonds, Time Deposit
Certificates, Government Bonds, and so on. |
| 0303 |
Investments
in Fund |
Investments
in Fund |
It
refers to the appropriated for special purposes such as Sinking Funds and
Plant Expansion Funds. |
| 2132 |
Issued
Common Shares |
Issued
Common Shares |
Bank
Industry: The company issured the number of common shares. Insurance
Industry: The company issured
the number of common shares. Security Industry: The company issured the
number of common shares. |
| 2133 |
Issued
Pre. Share |
Issued
Preference Shares (Thousand Shares) |
Bank
Industry: The company issured the number of prefer shares. Insurance
Industry: The company issured
the number of prefer shares. Security Industry: The company issured the
number of prefer shares. |
| 7220 |
L/G
on F.A. |
Loss(Gain)
on Fixed Assets |
Bank
Industry: 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.(Include Intangible Assets
& other Long-Term Asset) Insurance Industry:
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.(Include Intangible Assets
& other Long-Term Asset) Security Industry: 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.(Include Intangible Assets &
other Long-Term Asset) |
| 7230 |
L/G
on L-T Inv. |
Loss(Gain)
on Long Term Investment |
Bank
Industry: 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.
Insurance Industry: 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. Security Industry: 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 |
L/G
on S-T Inv. |
Loss(Gain)
on Short Term Investment |
It
refers to the Net Loss from Short-term
Investment Disposal, please note this item is
default for negative, if it have positive value, it means that
company have Loss. |
| 1410 |
L/T
Borrowings-Banks |
Long-term
Borrowings From Banks |
It
refers to the long-term borrowings from financial institutions. It
includes the current portion. |
| 0891 |
L/T
Loan to Others |
Long-term
Loan to Others |
Security
Industry: It includes long-term financing to affiliated
company, stockholder, the associate, and so on Investment Industry:
It includes long-term financing to affiliated
company, stockholder, the associate, and so on Investment Industry: |
| 0410 |
Land |
Land |
Land
holding by company, exclude increment of
revaluation. |
| 0304 |
Land-Other
Invest. |
Land
And Other Investments |
It
includes Land or Real Estate for future operation, and so on. |
| 2320 |
Legal
Reserve |
Legal
Reserve |
It
refers to the Appropriated Retained Earnings
according to Law. |
| 0020 |
Lib.&
Equity |
Total
Liabilities & Stockholders' Equity |
T1084 + T2084 |
| 0161 |
Loan-Related
Parties |
Loan
to Related Parties |
Bank
Industry: It includes the amount loaned to related individuals and
excludes the amount loaned to related
financial institutions. |
| 0165 |
Loans
to Others |
Loans
to Others - Short Term |
Bank
Industry: It means short-term loans to affiliations, stockholders, the
associates and others. It includes
Accounts Receivable from Internal Units,
Due from or to Internal Units. But it excludes Advances Receivable
from Employees. Security
Industry: It means short-term loans to affiliations, stockholders, the
associates and others. It includes
Accounts Receivable from Internal Units,
Due from or to Internal Units. But it excludes Advances Receivable
from Employees. Investment Industry: It means short-term loans to
affiliations, stockholders, the associates and others. It
includes Accounts Receivable from Internal Units,
Due from or to Internal Units. But it excludes Advances Receivable
from Employees. |
| 0200 |
Loans,
Discounted |
Loans,
Discounted, & Bills Purchased - net |
Bank
Industry: T0210 + T0220 - T0206 Insurance
Industry: T0286 + T0287 +
T0288 - T0206 |
| 0300 |
Long-term
Investment |
Long-term
Investment |
SUM (T0301+T0302+T0303+T0304-T0306+T0307), It
includes Securities, Bonds, Funds, Land, Funds Appropriated to
Secondary Units, and so on. |
| 1400 |
Long-term
Lib. |
Long-term
Liabilities |
It
includes Long-term Borrowings from Banks, Bonds & Convertible Bonds
(Debentures), Installment Payable,
Other Long-term Borrowings, and Other Long-term Payable. |
| 2350 |
Loss
On L/T Inv. |
Valuation
Loss On Long-term Investment |
It
refers to the Unrealized Loss in Revaluation of Long-term Investment under
the Lower of Cost or Market
Method. |
| 3592 |
Loss
on Pro. Inv. |
Loss
on Property Investments |
Insurance
Industry: Loss on Property
Investments |
| 3227 |
Loss
Res.-Warrant |
Prov.
MS Loss Res.-Warrant Hedge |
Security
Industry: Prov. MS Loss Res.-Warrant Hedge |
| 3540 |
Loss-Disposal
Ass. |
Loss
On Disposal of Fixed Assets |
Loss
from Fixed assets and Idle Assets Disposal, includes Fixed Assets in
Suspense. |
| 3534 |
Loss-Disposal
Inv. |
Loss
on Disposal of Investment |
Insurance
Industry: Loss on Disposal of
Investment Security Industry: Loss on Disposal of Investment Investment
Industry: Loss on Disposal of Investment |
| 3535 |
Loss-Disposal
Inv. |
Loss
on Disposal of Investment |
Bank
Industry: It includes the Loss for Selling the Long or Short Term
Investment. |
| 3536 |
Loss-Inv
Revaluat |
Loss
on Invest Revaluation |
Insurance
Industry: Loss on Invest
Revaluation Security Industry: Loss on Invest Revaluation Investment
Industry: Loss on Invest Revaluation |
| 3224 |
Loss-Issu
Warr.Chg |
Loss
of Issuing Warrant Value Change |
Security
Industry: Loss of Issuing Warrant Value Change |
| 3522 |
Loss-Trad.S/T
Inv. |
Loss
on Trading of Short-Term Investments |
Bank
Industry: It includes the Loss of Bills Transaction only. |
| 3226 |
Loss-Warrant
Hedge |
Trade
Loss-Warrant Hedge Position |
Security
Industry: Trade Loss-Warrant Hedge Position |
| 3225 |
Loss-Warrnt
Rep |
Loss
of Issuing Warrant Repurchase Change |
Security
Industry: Loss of Issuing Warrant Repurchase Change |
| 7234 |
L-T
Disposal Gain |
Gain
on Disposal of Investment(C/F) |
Investment
Industry: Gain on Disposal of Investment |
| 7233 |
L-T
Disposal Loss |
Loss
on Disposal of Investment(C/F) |
Investment
Industry: Loss on Disposal of Investment |
| 7217 |
L-T
Inv.Equity Los |
Investment
Loss (Gain) Subtract Cash Income- Equity Method |
Bank
Industry: T7214-T7213+T7333 |
| 0430 |
Machinery
& Equip. |
Machinery
& Equipment |
The
cost of Machinery and equipment. |
| 1116 |
Margin
Deposit-Sht |
Margin
Deposits on Short Sale |
Security
Industry: Margin Deposits on Short Sale |
| 0122 |
Marketable
Sec. |
Marketable
Securities |
Include
security, bonds, and other marketable
T0121 + T0123 + T0124 + T0128 - T0126 |
| 2900 |
Minority
Equity |
Minority
Equity |
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 Liabilities |
Including
other Long-term Liability, Deferred Credit,
Deferred Tax, Reserve for Pension and
Other Loss Reserve that can not be included to T1100 and T1400. |
| 3109 |
Miscellaneous
Sale |
Miscellaneous
Sales |
Security
Industry: Miscellaneous Sales |
| 1300 |
Mutual
Loans Account |
Deposits
From Mutual Loans Accounts |
Bank
Industry: It includes Time Deposit, Saving Deposit, Check
Deposit, Foreign Currency Deposit, Trust Funds. |
| 0137 |
N/R
Discounted |
Notes
Receivable Discounted |
Investment
Industry: Notes Receivable Discounted |
| 1570 |
Negative
Goodwill |
Negative
Goodwill |
Bank
Industry: It also only happen on consolidated reports, the value is zero
in unconsolidated reports. Insurance Industry:
It also only happen on consolidated reports, the value is zero in
unconsolidated reports. Security Industry: It also only happen on
consolidated reports, the value is zero in unconsolidated reports. |
| 3950 |
Net
Income |
Net
Income |
T3948 + T3953 + T3958 + T3968 |
| 3960 |
Net
Income for Minor |
Net
Income for Minority |
Bank
Industry: It represents the portion of the consolidated
subsidiaries for net income. It is only in consolidated report. TEJ
reserve this account now. Insurance Industry: It represents the portion of the consolidated
subsidiaries for net income. It is only in consolidated report.
Security Industry: It represents the portion of the consolidated
subsidiaries for net income. It is only in consolidated report. |
| 7800 |
Net
Increase in Cash |
Net
Increase in Cash |
T7133 + T7223 + T7323 + T7623 |
| 3100 |
Net
Sales |
Net
Sales |
Bank
Industry: T3410 + T3413 + T3420 + T3422 + T3430 + T3435
+ T3450 + T3460 + T3495 Insurance
Industry: T3410 + T3403 +
T3421 + T3423 + T3425 + T3405 +
T3432 + T3433 + T3450 + T3492 + T3430 + T3434
+ T3436 + T3495 Security
Industry: T3112 + T3113 + T3114 + T3115 + T3116 + T3108 + T3117 + T3118 + T3119 + T3124 + T3125 + T3126
+ T3109 Investment
Industry: T3434 + T3436 + T3123 + T3410 + T3430 + T3440
+ T3460 + T3489 |
| 2116 |
No.
of Weighted Ave. |
No.
of Weighted Ave. |
The
weighted average share is from financial report T3970 ¡ÒT399 |
| 7215 |
Non-cash
Ext. Item |
Non-cash
Extraordinary Item |
Extraordinary
items refers to the Income Statement |
| 0890 |
Non-current
Assets |
Other
Non-current Assets |
It
includes Long-term Loans to Others, Long-term Accounts Receivable, Fixed
Asset in Suspense, Gain or Loss in Suspense on Fixed Assets, Deferred Gain
or Loss on Foreign Exchange, Receivable - Overdue
Accounts, Temporary Debit, Guarantee Deposits and
Margins Paid, Idle Assets, Pledged Properties
Takeover, and so on. |
| 3491 |
Non-oper.
Gain/Loss |
Other
Non-operating Gain/loss |
Bank
Industry: Other revenue and exp. |
| 3401 |
Non-oper.Related
Par |
Non-operating
Income--related Party |
Bank
Industry: TEJ reserve for Related Party, it refers to the
Non-Operating Revenue from loan to related party,
as Rents, Commission Fee. |
| 3500 |
Non-operating
Exp. |
Non-operating
Expenses |
Bank
Industry: Prior Period Loss, Loss on Disposal of Fixed Assets, Other
Non-Operating Expenses, etc.. Insurance
Industry: Prior Period Loss,
Loss on Disposal of Fixed Assets, Other Non-Operating Expenses, etc.. Security Industry: Prior Period Loss, Loss on Disposal of
Fixed Assets, Other Non-Operating Expenses, etc.. |
| 3400 |
Non-operating
Income |
Non-operating
Income |
Bank
Industry: Including Revenues from Prior Period Income, Gain
on Disposal of Fixed Assets, Other Non-Operating I ncomes, etc..
Insurance Industry: Including
Revenues from Prior Period Income, Gain
on Disposal of Fixed Assets, Other Non-Operating I ncomes, etc..
Security Industry: Including Revenues from Prior Period Income,
Gain on Disposal of Fixed
Assets, Other Non-Operating I ncomes, etc.. |
| 3352 |
Oper.Exp.-Promotion |
Operating
Expense-Promotion |
Bank
Industry: It refers to the Operating Expense due from
business operating. |
| 3357 |
Operat
Exp.-Others |
Operating
Expense |
Bank
Industry: It includes the Operating Expense due from operating and can not
classify to T3352 and T3355. |
| 3355 |
Operating
Exp.-ADM |
Administrative
Expense |
Bank
Industry: It refers to the Administrative Expense due from administration. |
| 3300 |
Operating
Expenses |
Operating
Expenses |
Including
Selling Expenses except for Sales Taxes, dministrative Expenses , and
Amortization of anks, etc. |
| 3395 |
Operating
Income |
Operating
Income |
Bank
Industry: T3100 - T3350 - T3300 Insurance
Industry: T3100 - T3350 +
T3300 |
| 3333 |
Operating
Taxes |
Operating
Taxes & Surcharge |
Bank
Industry: Including Product Tax, Value-added Tax, Operating
Tax, City Construction Tax, Resource Tax and Education-added Tax. |
| 3920 |
Ordinary
Income |
Ordinary
Income |
T3950 - T3960 |
| 4170 |
Other
Adjust-After |
Other
Adjustments After Period |
It
includes all changes in Retained Earnings in
interim but not include in T4110, T4120, T4170 |
| 4050 |
Other
Adjust-Interm |
Other
Adjustments |
It
includes all changes in Retained Earnings in
interim but not include in T4020, T4030, T4040 and T4045. |
| 0190 |
Other
Current Ass. |
Other
Current Assets |
It
includes the current assets that can not be classified into above current
assets. |
| 1230 |
Other
Current Lib. |
Other
Current Liabilities |
It
refers to the short-term liabilities which can
not be classified into above short-term liability. For example,
Gain Or Loss in Suspense on Current Assets, Value of Consignment-in, and
Temporary Receipt. |
| 0460 |
Other
Depre. Assets |
Other
Depreciable Assets |
Including
Land Improvements, Transportation Equipment,
Lease Improvement and so on. |
| 3499 |
Other
Gain/Loss |
Total
Other Non-operating Gain/loss |
Bank
Industry: §Y(T3491 + T3493- T3591) |
| 1440 |
Other
L/T Borrowings |
Other
Long-term Borrowings |
It
refers to the long-term borrowings from the personnel, the associate, or
individuals. And it also includes Long-term Notes Payable. |
| 1450 |
Other
L/T Payable |
Other
Long-term Payable |
Insurance
Industry: It refers to
Accrued Tariff Taxes, including the current portion. Investment Industry:
It refers to Accrued Tariff Taxes, including the current portion. |
| 1500 |
Other
L-T Liab. |
Total
Other Long-term Liabilities |
Bank
Industry: T1520 + T1570 + T2900 Insurance
Industry: T1490 + T1510 +
T1515 + T1555 + T1560 + T1520 +
T1570 + T2900 Security
Industry: T1490 + T1510 + T1515 + T1550 + T1551 + T1555
+ T1520 + T1570 + T2900 Investment
Industry: T1490 + T1510 + T1515 + T1555 + T1560 + T1520 |
| 0892 |
Other
Misc. Invest. |
Other
Misc. Investment |
Bank
Industry: It includes idle assets (idle land), non-operating assets,
assets leased to others, pledged time
deposits, pledged properties takeover, and so on.
Security Industry: It includes idle assets (idle land),
non-operating assets, assets leased to others, pledged time
deposits, pledged properties takeover, and so on.
Investment Industry: It includes idle assets (idle land),
non-operating assets, assets leased to others, pledged time
deposits, pledged properties takeover, and so on. |
| 3490 |
Other
Nonoper.Inc. |
Other
Non-operating Income |
Bank
Industry: Including Donated Revenue, Penalty Revenue. |
| 3219 |
Other
Oper. Exp. |
Other
Operating Expense |
Security
Industry: Other Operating Expense |
| 3595 |
Other
Oper. Loss |
Other
Operating Loss |
Bank
Industry: Other Operating Loss Insurance Industry:
Other Operating Loss |
| 3495 |
Other
Oper.Revenue |
Other
Operating Revenue |
Bank
Industry: The Income from Operating, but not includes in T3410, T3413,
T3420, T3422, T3430, T3435, T3450, T3460. Insurance Industry:
The Income from Operating, but not includes in T3410, T3403, T3421,
T3423, T3425, T3405, T3432, T3433, T3450, T3492, T3430, T3434, T3436. |
| 1190 |
Other
Payable |
Other
Payable |
It
includes dividend payable, payable on equipment (or Land), bonuses payable
- directors & supervisors, income payable. |
| 1200 |
Other
payable-Div. |
Other
payable - Dividends & Bonus |
Insurance
Industry: accounts payable
dividend |
| 0160 |
Other
Receivable |
Other
Receivable |
It
includes claim arising from non-operating activities of the business.
Advances Receivable from
Employees, Dividends Receivable, Interest Receivable, and so on. |
| 3590 |
OtherNon-Oper.Exp. |
Other
Non-operating Expenses |
Including
Donated Expense, Penalty Expense. |
| 7750 |
Others |
Others |
Others |
| 3489 |
Otr
Non-Oper. Inc. |
Other
Non-Operating Income |
Insurance
Industry: A catch all field
for the rest of the items relating
Non-Operating Income which cannot fit into any of the specific fields
above. Security Industry: A catch all field for the rest of the items
relating Non-Operating Income which cannot fit into any of the
specific fields above. Investment Industry: A catch all field for the rest
of the items relating
Non-Operating Income which cannot fit into any of the specific fields
above. |
| 7350 |
Paid
For Merging |
Cash
Paid For Merging |
Insurance
Industry: Cash Paid For
Merging Security Industry:
Cash Paid For Merging Investment
Industry: Cash Paid For Merging |
| 7452 |
Paid
of Financial Le |
Paid
of Financial Leases |
Bank
Industry: The cash paid for Financial Leases. |
| 1117 |
Payable-Margin
Sht |
Payable
on Proceeds from Short Sale |
Security
Industry: Payable on Proceeds from Short Sale |
| 7510 |
Pension
Paid |
Pension
Benefit Paid |
Investment
Industry: It refers to the Value that Paid for Pension. |
| 1220 |
Portion-L/T
Debt |
Current
Portion of Long-term Debt |
It
refers to the current portion of Long-term
Borrowings from Banks, Bonds & Convertible Bonds (Debentures),
Installment Payable, Other Long-term Borrowings, and Other Long-term
Payable. Bank Industry: T1410 + T1415 + T1425 + T1440 + T1480
Insurance Industry: T1410
+ T1420 + T1430 + T1440 + T1450 Security
Industry: T1410 + T1420 + T1430 + T1440
Investment Industry: T1410 + T1420 + T1430 + T1440 + T1415 + T1416
+ T1450 |
| 7240 |
PPT
Inv. Disp.Loss |
Property
Investment Disposal Loss (Gain) |
Insurance
Industry: It refers to the
Net Loss from Propertytem is Inve stment Disposal, please note this item
is default for negative, if
it have positive value,it means t hat company have Loss. |
| 2117 |
Prefer
Dividend-Cur. |
Preferred
Stock Dividends |
It
refers to the part which should be distributed
to the holders of Preferred Stock. |
| 2120 |
Preferred
Stock |
Preferred
Stock |
Issued
& Paid-Up Share Capital - Prefer Stocks still have issue Prefer Stock,
other company had already convert their Prefer Stock to Common Stock |
| 2311 |
Premium
on Stk Surpl |
Premium
on Stock Surplus |
Premium
on Share Capital |
| 0180 |
Prepayments |
Prepayments
& Prepaid Expenses |
It
means that merchandise or labor services have not been obtained yet or
current assets have not been completely amortized yet but their relative
costs have been paid. It excludes Low-value &
Perishable Articles. But if Low-value & Perishable Articles
have been used, in some situations, they
will be transferred to Prepaid Expenses. |
| 3900 |
Pre-tax
Income |
Pre-tax
Income |
Bank
Industry: T3395 + T3499 + T3400 - T3500
+ T3999 Insurance
Industry: T3395 + T3400 -
T3500 Security Industry:
T3100 - T3300 + T3400 - T3500 +
T3999 Investment Industry:
T3100 - T3600 |
| 7327 |
Principal
& Inter. |
Principal
& Interest Income from Finance Leases |
Bank
Industry: Principal & Interest Income from Financial Leases. |
| 4020 |
Prior
Period Adj. |
Prior
Period Adjustments |
Including
only the reorganization of prior period report, and the CPA cannot get the
report after reorganization, then they use the
difference of Balance of Undistributed Earnings
in Beginning as this item |
| 3532 |
Pro-Catastrop.
Res |
Provision
of Special Catastrophe Reserve |
Insurance
Industry: Provision of
Special Catastrophe Reserve |
| 7445 |
Proceed-Cap.Incre. |
Proceeds
From Capital Increase |
It
includes the Premium and Proceeds of New Share
Issue. But Proceeds should be presented in net,
that is, its returns should be subtracted. |
| 2200 |
Proceeds-New
Issue |
Proceeds
of New Share Issues |
Including
Par value and Excess value for New Right Issue, i.e. the cash received. |
| 3494 |
Profit
from Other |
Profit
From Other Operations |
Bank
Industry: The profit is obtained from other business units which are
operated together by the company and other units. |
| 3591 |
Profit
to Other |
Profit
to Other Operations |
Bank
Industry: The profit is shared to other business units which invest in the
company. |
| 3505 |
Pro-Unexp.Risk
Res |
Provision
of Reserve for Unexpired Risks |
Insurance
Industry: Provision of
Reserve for Unexpired Risks |
| 3217 |
Prov.
MS Loss Res. |
Unrealized
Loss fm Decline in Market Value of Trading Secur. |
Security
Industry: Unrealized Loss from Decline in Market Value of
Trading Securities. |
| 7250 |
Prov.(Rev)of
Reser |
Provision(Reversal)
of Reserve |
Bank
Industry: It includes all the Reserve Appropriated in
Current year, but exclude the Pension Reserve, it default for
positive value, if have negative value,
that means the Reserve Reversal. Insurance
Industry: It includes all the
Reserve Appropriated in Current
year, but exclude the Pension Reserve, it default for positive value, if
have negative value, that
means the Reserve Reversal. Security
Industry: It includes all the Reserve Appropriated in
Current year, but exclude the Pension Reserve, it default for
positive value, if have negative value,
that means the Reserve Reversal. |
| 3555 |
Prov.-Other
Loss |
Provision
of Other Losses |
Bank
Industry: It includes all other Allowance that exclude #3545 |
| 3533 |
Prov.-Other
Res. |
Provision
of Other Reserves |
Insurance
Industry: Provision of Other
Reserves |
| 7260 |
Prov-Bad
Debt |
Provision
of Bad Debt |
Bank
Industry: Provision of Bad Debt Insurance
Industry: Provision of Bad
Debt |
| 7243 |
Provision
of Res. |
Provision
of Reserve |
Investment
Industry: Other reserve. |
| 7253 |
Provision
Pension |
Provision
of Pension Reserve |
Investment
Industry: It refers to the Reserve Appropriated for Pension, if it is
negative, that means Reversal of Reserve. |
| 7324 |
Purchase
of Assets |
Purchase
of Fixed Assets |
It
includes the expenditures on Fixed Assets and Idle Assets. If reports just
disclose the net value. |
| 4200 |
Re.
Earn.ToNext Year |
Retained
Earnings to Next Year |
T4167 + T4177 + T4187 + T4192 + T4237 (T4077 of next period) |
| 4010 |
Re.Earn.-Last
Year |
Retained
Earnings From Last Year |
T4279 of last period |
| 0893 |
Rece.-overdueAccount |
Receivables-overdue
Account |
Bank
Industry: Net receivable overdue |
| 0157 |
Refinance
Deposit |
Refinancing
Deposit-out |
Security
Industry: Refinancing Deposit-out |
| 0162 |
Refinancing
Recvbl |
Refinancing
Proceeds Receivables |
Security
Industry: Refinancing Proceeds Receivables |
| 1118 |
Refinancing-S.F.C |
Refinancing
from Securities Finance Companies |
Security
Industry: Refinancing from Securities Finance Companies |
| 0185 |
Reins.
Claims Rec. |
Claims
Receivable from Reinsurers |
Insurance
Industry: Claims Receivable
from Reinsurers. |
| 3423 |
Reins.
Commission |
Reinsurance
Commissions Income |
Insurance
Industry: Reinsurance
Commissions Income |
| 3523 |
Reinsure
Comm Exp. |
Reinsurance
Commision Expense |
Insurance
Industry: Reinsurance
Commision Expense |
| 3524 |
Reinsure
Pre. Exp. |
Reinsurance
Premium Expense |
Insurance
Industry: Insurance Premium
Expense |
| 3114 |
Rent
Income |
Rent
Income |
Security
Industry: Rent Income |
| 7442 |
Repayment:L/T
Debt |
Repayments:Long-Term
Debt |
Bank
Industry: It refers to the Decrease of Long-term Borrowing in Current
Period. Investment Industry: It refers to the Decrease of Long-term
Borrowing in Current Period. |
| 1115 |
Repo
Bond |
Bonds
Sold under Repurchase Agreement |
Security
Industry: Bonds Issued under Repurchase Agreement |
| 1555 |
Res.
for Land Reval. |
Reserve
for Land Revaluation |
Insurance
Industry: Reserve for Land
Revaluation Security Industry: Reserve for Land Revaluation Investment
Industry: Reserve for Land Revaluation |
| 2300 |
Res.Capital
Incre. |
Reserve
For Capital Increase |
It
means that the Capital Surplus or Retained
Earnings which have not converted to Common Stock, but will convert
into Common Stock. It is recorded at par value of Common Stock. It
includes Stock Dividend which
has not been distributed and Convertible
Bond. |
| 2313 |
Res.-Disp.
FA Gain |
Capital
Reserve From Gain on Disposal Fixed Assets |
Capital
Reserve From Gain on Disposal Fixed Assets |
| 2312 |
Res.-Revalation
FA |
Capital
Reserve for Revaluation of Fix Assets |
Any
excess in the carrying value over cost at the
date of change is carried as inv. securities reser reserve. |
| 2317 |
Res.-Teasury
Stock |
Capital
Reserve From Teasury Stock Trade |
The
shares that have been issued and now hold by company. |
| 1510 |
Reser.
for Pension |
Reserve
for Pension |
Insurance
Industry: It refers to the
Reserve Appropriated due to the company's pension rule.
Security Industry: It refers to the Reserve Appropriated due to the
company's pension rule. Investment
Industry: It refers to the Reserve Appropriated due to the company's
pension rule. |
| 1740 |
Reserve
for Claims |
Reserve
for Claims |
Insurance
Industry: Reserve for Claims |
| 1720 |
Reserve
for Insure |
Reserve
for Insurance |
Insurance
Industry: Reserve for
Insurance. |
| 0307 |
Reserve
For Overseas |
Reserve
For Overseas Investment Foreign Exchange Losses |
Please
refer to T2360. |
| 2315 |
Reserve-Donation |
Captial
Surplus From Donation |
Captial
Surplus From Donation |
| 0487 |
Reserve-Fixed
Assets |
Reserve
For Fixed Assets Loss |
It
is a discount account to Fixed Assets. |
| 2314 |
Reserve-L-T
Inv. |
Capital
Reserve From Long-term Investment |
Capital
Reserve From Long-term Investment |
| 2316 |
Reserve-Other |
Other
Capital Reserve |
Other
Capital Reserve (include warrants) |
| 1700 |
Reserves |
Reserves |
Insurance
Industry: T1710 + T1720 +
T1730 + T1470 |
| 1550 |
Reserve-Trade
Loss |
Reserve
for Trading Loss |
Security
Industry: Reserve for Trading Loss |
| 0485 |
Reval.on
Fixed Asset |
Revaluation
on Fixed Assets |
It
refers to the Increment of Revaluation of Fixed Assets, some reports
disclose this detail item, and
some mix this value in Cost of Fixed Assets. and some mix this value in
Cost of Fixed Assets. |
| 0425 |
Revalu.-
Building |
Revaluation
- Building |
It
refers to the Increment of Revaluation of House & Construction. It is
detail of T0485. |
| 0435 |
Revalu.-
Equipment |
Revaluation
- Equipment |
It
refers to the Increment of Revaluation of Equipment.
It is detail of T0485. |
| 0465 |
Revalu.-
Fixed Asset |
Revaluation
- Other Fixed Assets |
It
refers to the Increment of Revaluation of Other Equipment.
It is detail of T0485. |
| 0415 |
Revaluation
- Land |
Revaluation
- Land |
It
refers to the Increment of Revaluation of Land. It is detail of T0485. |
| 7244 |
Reversal
of Res. |
Reversal
of Reserve |
Investment
Industry: Reversal of Reserve |
| 4120 |
Reversal
Reserve,Aft |
Reversal
of Reserves After Period |
It
is the Reversal of Capital Surplus, Legal Reserve, or Special Reserve
which had appropriated after
period. |
| 3432 |
Reversal-Catast. |
Reversal-Catastrophe
Reserve |
Insurance
Industry: Reversal-Catastrophe
Reserve |
| 3433 |
Reversal-Other
Res |
Reversal
of Other Reserves |
Insurance
Industry: Reversal of Other
Reserves |
| 4040 |
Reversal-Reserve,Int |
Reversal
of Reserves |
It
is the Reversal of Capital Surplus, Legal Reserve, or Special Reserve
which had appropriated in
interim. |
| 3117 |
Reverse
MS LossRes |
Reversal
of Security Loss Reserve |
Security
Industry: Reversal of Security Loss Reserve |
| 3405 |
Revery-Unexp.Risks |
Reversal
of Reserve for Unexpired Risks |
Insurance
Industry: Reversal of Reserve
for Unexpired Risks |
| 3436 |
Rev-Loss
on Inv. |
Reverse
of Loss on Invest Revaluation |
Insurance
Industry: Reverse of Loss on
Invest Revaluation Security
Industry: Reverse of Loss on Invest Revaluation
Investment Industry: Reverse of Loss on Invest Revaluation |
| 0121 |
S/T
Invest.Securitie |
Short-term
Investment in Securities |
It
includes Stocks Investment, Certificate Security, Mutual Funds, and so on.
It refers to investments that
intended to be converted into cash within a year. |
| 7320 |
Sale(Pur.)
of FA |
Disposal(Purchase)
of Fixed Assets |
Bank
Industry: It refers to the Net Value of New Purchase and Selling of Fixed
Assets, including the Net Value of Work in Process. if the value is
negative, that means New Purchase. |
| 7317 |
Sale(Pur.)Fin.Good |
Sale
(Purchase) of Derivatives Financial Goods-Invest Purpos |
Investment
Industry: Sale (Purchase) of Derivatives Financial Goods-Inv est Purpose |
| 7330 |
Sale(Pur.)L-T
Inv. |
Disposal(Purchase)
of Long Term Investment |
Bank
Industry: It refers to the Net Value of New Purchase and Selling of
Long-term Investment, and do not include
the Short-term Investment, if the value
is negative, that means New Purchase. |
| 7340 |
Sale(Pur.)PPT
Inv. |
Sale
(Purchase) of Property |
Insurance
Industry: Sale (Purchase) of
Property |
| 7316 |
Sale(Pur.)S-T
Inv. |
Disposal(Purchase)
of Short Term Investment |
It
refers to the Net Value of New Purchase and Selling of Short-term
Investment. If the value is negative, that means New Purchase. |
| 0150 |
Securities
Purch. |
Securities
Purchased |
Bank
Industry: The Securities(include Government Bonds, Corporate Bonds, and
other stocks) owned by banks to operate Security Industry: Trading
Security-Dealing |
| 0155 |
Security-Underwrit |
Trading
Security-Underwriting |
Security
Industry: Trading Secutiry-Underwriting |
| 0149 |
Sec-Warrant
Hedge |
Security-Warrant
Hedge Position |
Security
Industry: Security-Warrant Hedge Position |
| 1730 |
Special
Claim Res. |
Special
Claim Reserve |
Insurance
Industry: Special Claim
Reserve and amount withheld on reins urance treaties. |
| 2330 |
Special
Reserve |
Special
Reserve |
It
refers to the appropriated Retained Earnings
according to company articles, contracts, or special needs. |
| 1560 |
Special
Reserves |
Other
Special Reserves |
Insurance
Industry: It includes Reserve
for Foreign Currency Exchange Loss,
and other Operating Reserves. Investment
Industry: It includes Reserve for Foreign Currency Exchange Loss, and other Operating Reserves. |
| 1120 |
S-T
Borrowing |
Short-term
Borrowings |
Security
Industry: It refers to the short-term borrowing from Financial
Institution, Affiliated Company, Associate, Stockholder, or Employee,
and should be repaid in one year. Investment Industry: It refers to
the short-term borrowing from Financial Institution, Affiliated Company,
Associate, Stockholder, or Employee,
and should be repaid in one year. |
| 0123 |
S-T
Inv. debt |
S-T
Investment in debt securities |
Short-term
investments in debt securities (Bonds,
debentures) |
| 0124 |
S-T
Inv.in deposits |
S-T
Investment in fixed deposits |
Fixed
deposits (include shorten Notes) |
| 0128 |
S-T
Investment-Other |
S-T
Investment-Others |
Other
short-term investments that exclude from the
above S/T investments. |
| 4300 |
Stock
Div-Cpl P/S |
Reversal
of Capital Reserves |
Capital
Reserves Transfers to Capital. |
| 2000 |
Stockholders'
Equity |
Total
Stockholders' Equity |
SUM(T2110..T2400) Bank
Industry: SUM(T2110..T2400) Insurance
Industry: SUM(T2110..T2400) |
| 1210 |
Taxes
Payable |
Taxes
Payable |
Accrued
Income Taxes. |
| 0010 |
Total
Assets |
Total
Assets |
Bank
Industry: T0100 + T0200 + T0300 + T0400 +T0800 Insurance Industry:
T0100 + T0200 + T0300 + T0400 + T0800
Security Industry: T0100 + T0300 + T0400 + T0800 + T0950
Investment Industry: T0100 + T0300 + T0400 + T0500 |
| 0100 |
Total
Current Assets |
Total
Current Assets |
Bank
Industry: T0112 + T0122 + T0130 + T0146 + T0152 + T0150
+ T0160 + T0165 + T0180 + T0188 + T0190
Insurance Industry: T0112
+ T0122 + T0130 + T0160 + T0185 + T0180
+ T0190 Security
Industry: T0112 + T0119 + T0122 + T0149 + T0150 + T0155 + T0160 + T0165 + T0166 + T0157 + T0162 + T0130
+ T0180 + T0190 Investment Industry: T0112 + T0122 + T0160 + T0165 + T0180
+ T0190 |
| 1100 |
Total
Current Lib. |
Total
Current Liabilities |
Bank
Industry: T1130 + T1146 + T1154 + T1160 + T1170 + T1180
+ T1188 + T1190 + T1210 + T1220 + T1225 + T1230
Insurance Industry: T1160
+ T1220 + T1170 + T1175 + T1180 + T1190
+ T1210 + T1230 Security
Industry: T1120 + T1110 + T1113 + T1114 + T1115 + T1116
+ T1117 + T1118 + T1130 + T1170 + T1180 + T1190
+ T1210 + T1220 + T1230 Investment
Industry: T1190 + T1120 + T1110 + T1170 + T1180 + T1210
+ T1220 + T1230 |
| 0400 |
Total
Fixed Assets |
Total
Fixed Assets |
SUM ( T0410 + T0420 + T0430 + T0460 + T0485
- T0486 - T0487 + T0490 ) |
| 1000 |
Total
Liabilities |
Total
Liabilities |
Bank
Industry: T1100 + T1300 + T1400
+ T1500 Insurance Industry: T1100
+ T1400 + T1500 + T1700 Security
Industry: T1100 + T1400 + T1500 + T1650
Investment Industry: T1100 + T1400 + T1500 |
| 0800 |
Total
Other Assets |
Total
Other Assets |
Other
Assets T0810 + T0820 + T0850 + T0890 |
| 3115 |
Trade
Gain-Dealing |
Profit
from Trading Securities-Dealing |
Security
Industry: Profit from Trading Securities-Dealing |
| 3126 |
Trade
Gain-Warrant |
Trade
Gain-Warrant |
Security
Industry: Trade Gain-Warrant |
| 3215 |
Trade
Loss-Dealing |
Loss
from Trading Securities-Dealing |
Security
Industry: Loss from Trading Securities-Dealing |
| 3116 |
TradeGainUnderwrit |
Profit
from Trading Securities-Underwriting |
Security
Industry: Profit from Trading Securities-Underwriting |
| 3216 |
Trading
Loss-Under |
Loss
from Trading Securities-Underwriting |
Security
Industry: Loss from Trading Securities-Underwriting |
| 4110 |
Tran-Reserve,After |
Transfer
to Reserves After Period |
It
includes the Appropriate of Capital Surplus,
Legal Reserve, or Special Reserve after period |
| 4030 |
Tran-Reserve,Interm |
Transfer
to Reserves |
It
includes the Appropriate of Capital Surplus,
Legal Reserve, or Special Reserve in interim. |
| 3214 |
Transaction
Fees |
Transaction
Fees |
Security
Industry: Transaction Fees |
| 2400 |
Treasury
Stocks |
Treasury
Stocks |
Corporation
buy Back their stocks by themeselves.
The code is the minus term of
the shareholers' equity. |
| 0188 |
Trust
Loan & Inv. |
Entrust
Loans & Entrust Investment |
Bank
Industry: It includes the Loan assigned by Trustee, and the
Investment assigned by Trustee. |
| 1188 |
Trusted
Deposits |
Entrust
Deposits |
Bank
Industry: The deposit from trust department. it can separate common or
special. |
| 4100 |
Unappro.
R.E.-LY |
Unappropriated
Retained Earnings |
SUM(T4000..T4050)
T2340 |
| 2340 |
Unappropriated
R/E |
Unappropriated
Retained Earnings (B/S) |
It
refers to the Accumulated Earnings which have not been distributed yet or
Accumulated Deficit. |
| 3113 |
Underwriting
Comm. |
Underwriting
Commission |
Security
Industry: Underwriting Commission |
| 1710 |
Unearned
Prem. Res |
Unearned
Premium Reserve |
Insurance
Industry: Unearned Premium
Reserve |
Software Guide 2003