Software Guide 2003

 

ACCOUNT DEFINITIONS -  Taiwan Financial Format

Code Abbreviation Account Name Definition
1130 A/P & N/P Accounts & Notes Payment 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 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.<Note> <Note> Due or Advance to joint company: The  Account Receivable from Agency selling.
1532 Acc. Benef. Oblig. Accumulated Benefit Obligation (ABO) Accumulated Benefit Obligation (ABO)
0426 Acc. Depr.-Building Accumulated Depreciation - Building  
0436 Acc. Depr.-Equip. Accumulated Depreciation - Equipment It refers to the Accumulated Depreciation or Equipment.
0466 Acc. Depr.-Other FA Accumulated Depreciation - Other Depreciable Assets  
1540 Accr.PensionCost-Cur Accrued Pension Cost -Current  
1170 Accrued Expenses Accrued Expenses Include accrued rent,interest,water & electricity  fees,properties tax, salaries  and so on.
1210 Accrued Income Tax Accrued Income Taxes Accrued Income Taxes.
1135 Accrued Premiums Accrued Premiums Accrued Premiums
1510 AccruedPensionPay Accrued Pension Payable It refers to the Reserve Appropriated due to the company's pension rule.
0486 Accum. Depreciat. Accumulated Depreciation Depreciation - Building, Accumulated Depreciation  - Equipment, Accumulated Depreciation - Other  depreciable assets, and so on.(OLD TEJ CODE)
1533 Add. Benef.-Future Additional Benefits Based on Future Salaries Additional Benefits Based on Future Salaries
0811 Adj. to Min.Liab. Adjustment Required to Reflect Minimum Liability Adjustment Required to Reflect Minimum Liability
2360 Adjustment For FX Adjustment for FX Trade The cumulative adjustment results from exchanging  Foreign Currency to local currency.
1180 Advances-Customers Advances from Customers It means that company have received benefits or  money but have not offered merchandise or labor  which should be offered in a year. For instance, Advance of Merchandise (or Labor) from Customers.
7212 Amortization Amortization It includes all Amortization Expenses of deferred  assets.
1544 Amortization-Oblig. Amortization-Obligation Amortization-Obligation, Amort. of Prior Service Cost plus Amort. of Net Transition Obligation
2331 Appr. R/E-Default Appropriated Retained Earnings for Reserve Provision-Default Appropriated Retained Earnings for Reserve Provision-Default
2330 Appropriated R/E Appropriated Retained Earnings It refers to the appropriated Retained Earnings  according to company articles, contracts, or special needs.
0136 Bad Debt All.-AR,NR Allowance for Doubtful Account - AR & NR Allowance for Doubtful Account - AR & NR Exclude allowance for Sales returns
0206 Bad Debt All.-Loan Allowance Doubtful Acct. - Loans & Bills Disc.  
1665 Bad Debt All.-Margin Allowance for Bad Debt-Margin Trade  
1666 Bad Debt All.-Other Allowance for Doubtful Accounts - Other Receivable  
0836 Bad Debt All.Overdue Allowance for Doubtful Accounts - Overdue Receivable Allowance for Doubtful Accounts - Overdue  Receivable
0156 Bad Debt All-Bank Ln Allowance-Loan to Banks It includes the Allowance of T0146.  It is a Assets item.
3545 Bad Debts Bad Debts  
3543 Benefits Paid Benefits Paid to Policyholders  
1110 Bills Issued Bills Issued It means business issues Commercial Bills or Bank  Acceptance from money market.
0225 Bills Purchased Bills Purchased & Discounted  
1420 Bonds & C.B. Bonds & Convertible Bonds & Convertible,include Common Company Bonds ,Convertible Bonds and foregin Bonds
7443 Bonds Issued Bonds Issued  
7444 Bonds Redeemed Bonds Redeemed  
0119 Bonds-Agree. Resel Bonds Purchased under Agreements to Resell Bonds Purchased under Agreements to Resell
3965 Bonus from Subsidiar Bonus from Subsidiary  
1122 Borrow Fm Non-Finan. Borrowing from Non-Financial Institutions It includes Short-term Borrowings not from financial institute, like employee, related party  , affiliated company.
3570 Brokage Charge Brokage Charge  
3212 Brokage Charges Brokage Securities Transaction Charges Brokage Securities Transaction Charges
3470 Brokage Commission Brokage Commissions  
3112 Brokage Commission Brokage Commission Brokage Commission
1650 Brokage Credit Bal. Brokage Transaction Credit Balance Brokage Transaction Credit Balance
0950 Brokage Debit Bal. Brokage Transaction Debit Balance Brokage Transaction Debit Balance
0420 Build. & Constru. Buildings & Constructions Buildings & Structures
0894 Busi. Guarantee Bond Business Guarantee Bond  
0154 Call Loan to Banks Call Loan to Banks  
1153 Call Loans from Bank Call Loans from Banks  
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.
7020 Capitalized Interest Capitalized Interest Expenditure It includes the Capitalization of Interest from  Loan for Fixed Assets, Land and Housing &  Construction in Long-term Investment.
0112 Cash & Equivalent Cash on Hand & Cash Equivalent Include the cash on hand, foreign currency on  hand, deposit on bank, and foreign currency  equivalent.  First letter of the code  'T':This  Period 'B':Begin of the fincial Year
4151 Cash Div. Per Share Cash Dividend Per Share  
7333 Cash Div.-LTInvest Cash Dividend from Equity L-T Investment It refers to the Cash Dividends Received from  Long-term Investment, evaluated by Equity Method.
7910 Cash Equiv.-Beg Cash & Cash Equivalent - Beginning   C111 +C116
7920 Cash Equiv.-End Cash & Cash Equivalent - Ending   T111 +T116
7400 Cash Flow-Financing Cash Flow from Financing Action   Sum(T7410+T7420+T7443+T7444+T7445+T7610).
7300 Cash Flow-Inv. Cash Flow from Investment Action   Sum(T7316+T7320+T7323+T7324+T7330+T7336).
7210 Cash Flow-Operating Cash Flow From Operating Action  
7350 Cash For Mergin Cash Paid For Merging  
3508 Cash Surrender Exp. Cash Surrender Expenses  
7800 Change in Cash Flow Change in Cash Flow   T7211 +T7301 +T7401 +T7701
1304 Checking Deposit Checking Deposit Checking Deposit
0116 Checks for Clearance Post-dated Checks for Clearance  
3425 Claim Recvrd-Reins Claims Recovered from Reinsurer Claims Recovered from Reinsurer
0895 Cleaning Funds Settlement & Cleaning Funds  
0900 Client's Se. Account Current Asset - Client's Securities Account  
089C Collaterals Assumed Collaterals Assumed  
3521 Comm. & Agen. Exp. Commissions & Agency Expenses Commissions & Acquisition Expenses
3550 Commission Charges Commission & Handling Charges It includes all the Fee expense for banks  operation.
3450 Commission Earned Commission Earned  
3421 Commissions Income Commissions Income  
2111 Common Stock Shares Common Stock Shares   Common Stocks/ Face Value  The law orders that a par of Common shares Face Value is NT10 in Taiwan.
2110 Common Stocks Common Stocks It refers to the legal capital of company.
3593 Constractors Cost Expenses of Constractors Expenses of Constractors
0490 Construct.-Progre. Construction in Progress  
1551 Contract Loss Res. Contract Loss Reserve Contract Loss Reserve
1416 Convertible Bonds Convertible Bonds  
3575 Credit Card Charge Credit Card Charge  
3475 Credit Cards Rev. Credit Cards Commission  
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 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.
1521 Date of Tax1 Date of Tax1  
7276 De(In)Brokage Dr/C Decrease(Increase)in Brokage Dr/Cr Balance  
7274 De(In)Premium Rec. Decrease (Increase) in Premium Receivable   C131 -T131
7275 De(In)Reinsur.Recv Decrease (Increase) in Reins. Premium Receivables   C176 -T176 C186 -T186 + C146 -T146
3213 Dealing Charges Dealing Securities Transaction Charges Dealing Securities Transaction Charges
1113 Debt-Issue Warrnt Debt of Issuing Warrant  
7306 Dec(Inc)Due fm BK Due from Bank Dec. (Inc.)  
7305 Dec(Inc)Due fm CBC Due from CBC Dec. (Inc.)   C153 -T153 (For Banks Only)
7272 Dec(Inc)-Margin Decrease (Increase) in Margin Loans  
7271 Dec(Inc)-Trading Decrease (Increase) in Trading Securities  
7315 Dec(Inc.)-Loan Loan Decrease(Increase)   C201 -T201 (For Banks Only)
7446 Dec/Inc-TreasureSt Decr(Incr)-Treasure Stocks  
0810 Deferred Assets Deferred Assets It includes Long-term Prepaid Expenses, Long-term  Prepayments, Organization Cost, Deferred credit  items and so on.
1490 Deferred Cre.Bala. Deferred Credit Balances 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.
0816 Defr. Tax Asst.-Curr Deferred Tax Assets  -Current  
1516 Defr. Tax Liab.-Cur Deferred Tax Liability -Current  
1517 Defr. Tax Liab.-NCur Deferred Tax Liability -Non-Current  
0815 Defr.TaxAsst.-NCur Deferred Tax Assets -Non-Current  
1301 Demand Deposit Demand Deposit Demand Deposit
0309 DepositedPledged-L-T Time Deposited Pledged for Long-Term Investment  
1524 Deposit-In, Reins. Other Liabilities-Deposit-in Reinsurance Reserve  
0896 Deposit-Out, Reins. Reserve Funds Held for Reinsurers Reserve Funds Held for Reinsurers
1300 Deposits Deposits from Mutual Loans Accounts Deposits from Mutual Loans Accounts, include Time  ,Current,Check deposit and Remittance, Foreign Currency Deposit, trust fund, Margin Loan Payable  ,Margin Deposits on Short Sale Saving Deposit.
7211 Depreciation Depreciation It includes all Depreciation Expenses in the current period, include Idle Asset Depreciation.
7612 Dir.&Emp.Bonus Bonus Paid  
3403 Direct Premiums Direct Premiums  
3925 Discont'd Dpt. G/L Discontinued Departments It includes Operating Loss before Suspending, and  the Gain/Loss from Suspending Department Disposal  (already deduct the income taxes and expense).
1546 Discount Rate Discount Rate Discount Rate
7611 Dividend Paid Dividend Paid Dividend Paid
3119 Dividends Income Dividends Income Dividends Income
0146 Due fm BK,Call Ln Due from Banks & Call Loans  
0151 Due from Banks Due from Banks  
0152 Due from CBC Due from CBC  
1151 Due to Banks Due to Banks  
1154 Due to CBC Due to CBC  
1146 Due&Call Loan-Bank Due to Banks and Call Loans from Banks  T1152+T1153+T1154 (OLD TEJ CODE)
7406 Due-Bank Inc.(Dec) Due to Bank Inc. (Dec.)   T1152 +T1153 +T1154 -C1152 -C1153 -C1154(Banks)
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.  TEJ offer another comparable item(T9990) for use.
2402 EBIT Earnings Before Interest,Tax  
2403 EBITDA Earnings Before Interest,Tax,Depreciation,Amortization  
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 Influence from Exchange  
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.
3600 Expense-Total Expense-Total   SUM(3212..S3500)
3930 Extraordinary G/L Extraordinary Gain/Loss It includes the very special case, and will not  happen frequently, as Earthquake Damage(already  deduct the income taxes and expense).
7220 FA Disposal Loss Fixed Assets Disposal Loss (Gain)  
1535 Fair Value-Pension Fair Value of Pension Plan Fair Value of Pension Plan
3350 Finance Cost Finance Operating Costs   SUM(B3510..B3595¡^
1536 Funded Status Funded Status Funded Status, T1534-T1535.If the value is minus, it's Unfunded Accumulated Benefits. If the value is postive, it's Overfuned Accumulated Benefits
1571 Funding Policy-Fund. Funding Policy - Funding  
1480 Funds Borr. fm bank Funds Borrowed from Banks  
1160 Funds Borrowed Funds Borrowed It includes Short-term Borrowing, Finance from Associates, and Re-Purchase Bills.
3129 FuturComisionIncom Comission Earned By Futures  
3128 FuturContractIncom Contract Income By Futures  
3228 FutureContractLoss Contract Loss By Futures  
3108 Gain on Sale Bonds Gain on Sale of Securities-Bonds  
3422 Gain on Trade Acct Gain on Trading of Short-term Investments It includes the Gain of Bills Transaction only.
3492 Gain -Property Inv Gain on Property Investment Gain on Property Investment
3440 Gain-Disposal F/A Gain on Disposal of Fixed Assets  
3434 Gain-Disposal Inv. Gain on Disposal of Investment Gain on Disposal of Investment
0850 Goodwill Goodwill for Merge  
1570 Goodwill Cre. Balan. Goodwill Credit Balances  
1425 Government Fund Government Fund for Specific Loan  
3295 Gross Profit Gross Profit  
0287 Guaranteed Loan Guaranteed Loan  
7284 In(De)Claims Paybl Increase (Decrease) in Claims Payables  T1176 -C1176
3124 Inc ofWarrntChange Income of Warrant Value Change  
7405 Inc(De)CBC Deposit CBC Deposit Inc. (Dec.)   T1155 -C1155(For Banks Only)
7415 Inc(Dec) Deposit Deposit Inc. (Dec.)   T1301 -T1301 (For Banks Only)
7420 Inc(Dec) L-T Debt Lending (Repayment) of L-T Debt  ( T1221+T1401-T1421)-(C1221+C1401-C1421)
7281 Inc(Dec)Margin Pay Increase(Decrease) in Margin Payable -Short  
7410 Inc(Dec)-S-T Debt Lending (Repayment) of S-T Debt Banks  T1160 -B1160 Property Insurance T1160 -B1160 Life Insurance T1160 -B1160 Security T1110+T1120+T1115-B1110-B1120-B1115
3409 Inc.-Policy Cancel Income from Cancellation of Policy  
7000 Income After Tax Income After Tax   T3951
3910 Income Tax Expense Income Tax Expense Income Tax Expense
7720 Income Tax Paid Income Tax Paid It refers to the Actual Paid Income Taxes in Current Period.
3125 Inc-Warrnt Repurch Income of Warrant Repurchase Change  
1430 Installment Payable Installment Payable Installment Payable
3504 Insu. & Comm. Exp. Insurance Acceptance & Commission Expenses Acquisition Expense. Include Reinsurance, Re-  isurance Expanse, Reinsurance Commission
1175 Insur. Claims Pay Insurance Claims Payable Insurance Claims Payable
3503 Insurance Payments Insurance Payments Adjustment, Adjustment Expense,Cover Expense.
3524 InsurancePremium Insurance Premium Expense Insurance Premium Expense
3420 Int.Rev -S-T Inv. Interest Revenue - Short-term Investments The Interest Revenue from Bonds, Certificate Deposit Purchased, Bills Purchased.
0820 Intangible Assets Intangible Assets It includes Patent Right, Right of Trade Mark, Usage of Land, and so on.
1542 Interest Cost Interest Cost Interest Cost
3218 Interest Expenses Expense-Interest Interest Expense for Operating
3510 Interest Expenses Interest Expenses Interest Expenses,exclude Capitalized Interest Expenditure
3410 Interest Income Interest Income  
3118 Interest Income-OP Interest Income -Operation Income Interest Income -Operation Income
7710 Interest Paid Interest Paid It refers to the Actual Paid Interest Expense in Current Period.
0163 Interest Receivables Interest Receivables Gross Interest Receivables
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.
0410 Land Land Land holding by company, exclude increment of  revaluation.
2320 Legal Reserve Legal Reserve It refers to the Appropriated Retained Earnings  according to Law of Mainland China, effect from  1st July 1994, "Company must appropriate 10% of  its annual earnings after taxes as Legal Reserve.  ...... When Legal Reserve exceeds 50% of legal capital, the company can stop appropriating."
0285 Life Insurance Loan Life Insurance Loan  
0165 Loan To Other-S-T Loans to Others - Short-Term The short-term loans due from or to related  individuals , Employees, stockholders and  internal Units.
0200 Loans, Discounted Loans, Discounted, & Bills Purchased - net Loans, Discounted & Bill Purchased - net
1410 Long-term Borrowings Long-Term Borrowings Long-Term Borrowings from financial institutions
0300 Long-term Investment Long-Term Investment   SUM(T0301..T0307)  It includes Securities, Bonds, Funds, Land, Funds  Appropriated to Secondary Units, and so on.
0126 Loss All.- S-T Inv Allowance for Short-Term Investment Loss Allowance for Short-Term Investment Loss
0306 Loss All.-L-T Inv. Allowance for Investments Valuation Loss Please refer to T2350.
3522 Loss on Trade Acct Loss on Trading of Short-Term Investments It includes the Loss of Bills Transaction only.
3227 Loss Res.-Warrant Prov. MS Loss Res.-Warrant Hedge  
3540 Loss-Disposal F/A Loss on Disposal of Fix Assets Loss on Disposal of Fix Assets
3534 Loss-Disposal Inv. Loss on Disposal of Investment Loss on Disposal of Investment
3536 Loss-Inv Revaluat Loss on Invest Revaluation Loss on Invest Revaluation
3224 Loss-Issu Warrnt Chg Loss of Issuing Warrant Value Change  
3592 Loss-Property Inv Loss on Property Investments Loss on Property Investments
0487 LossRes.-FixedAss. Reserve for Fixed Assets Loss Reserve for Fixed Assets Loss.
3225 Loss-Warrnt Rep Loss of Issuing Warrant Repurchase Change  
7230 L-T Inv.Disp.Loss L-T Investment Disposal Loss (Gain)  
7213 L-T Inv.EquityInc. Investment Income-Equity Method It refers to the Investment Gains recognized in  Current Year from long-term investment as Equity Method.
7214 L-T Inv.EquityLoss Investment Loss-Equity Method It refers to the Investment Loss recognized in Current Year from long-term investment as Equity Method.
0301 L-T Inv-Equity Secur Investments in Security 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.
0302 L-T Inv-Fixed Income Investments in Bonds It includes Corporation Bonds, Time Deposit  Certificates, Government Bonds, and so on.
0303 L-T Inv-Fund Investments in Fund It refers to the appropriated for special purposes such as Sinking Funds and Plant Expansion Funds.
0307 L-T Inv-FX Adjust. Adjustment for Foreign Exchange Please refer to T2360.
0304 L-T Inv-Real Estate Other Investments It includes Land or Real Estate for future operation (It can also be included in T0892),  Funds Appropriated to Subsidiary, and so on.
1400 L-T Liabilities Long-Term Liabilitie It includes Long-term Borrowings from Banks, Bonds & Convertible Bonds (Debentures), Installment  Payable, Other Long-term Borrowings, and Other Long-term Payable.
0891 L-T Loan To Others L-T Loan to Others Long-Term Loan to employees, stockholders, others
0213 L-T Secured Loan Long-Term Secured Loan  
0223 L-T Unsecured Loan Long-Term Unsecured Loan Long-Term Unsceured Loan
0430 Machinery,Equip. Machinery & Equipment Machinery and equipment, include rent equipment.
1116 Margin Deposit-Sht Margin Deposits on Short Sale Margin Deposits on Short Sale
0166 Margin Loan Recvbl Margin Loans Receivables Margin Loans Receivable, include allowance for long-term loans.
0122 MarketableSecurity Marketable Securities Include security, bonds, and other marketable  securities
2900 Minority Equity Minority Equity  
1520 Misc. L-T Liab. Misc. Long-Term Liability 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.
3219 Miscell. OP. Exp. Miscellaneous Operating Expense Other Operating Expense
3109 Miscellaneous Sale Miscellaneous Sales Miscellaneous Sales
0158 MS Loss All.-Dealing Allowance for Decline in Market Value¢wDealing Allowance for Decline in Market Value - Dealing
0159 MS Loss All.-Under. Allowance for Decline in Market Value¢wUnderwriting Allowance for Decline in Market Value  -Underwriting
0148 MS Loss All.-Warrant MS Loss All. -Warrant  
0212 M-T Secured Loan Medium-Term Secured Loan  
0222 M-T Unsecured Loan Medium-Term Unsecured Loan  
0224 Mutual Loan Loans to Mutual Loans Accounts Loans to Mutual Loans Account
0137 N/R Discounted Notes Receivable Discounted  
3950 Net Income Net Income   SUM(T3921:T3941)
3960 Net Income for Minor Net Income for Minority  
R531 Net Income-Exc Dispo Net Income - Exclude Disposal G/L  
3100 Net Sales Net Sales Life Insurance  T3403 +T3404+T3405+T3406+T3407+T3409 +T3410+T3425+T3430+T3432+T3434+T3436 +T3450+T3492+T3495  Banks T3410 +T3420+T3422+T3430+T3434+T3436 +T3450+T3455+T3460+T3465+T3470+T3475 +T3495  Security  T3108+T3109+T3112+T3113+T3114+T3115 +T3116+T3117+T3119+T3124+T3125+T3126 +T3400
1545 NetPeriod Pension Net Periodic Pension Cost   T1542 +T1543 -T1544 +T1545
7215 Non-Cash Extra.Item Non-Cash Extraordinary   Sum(T3925+T3930+T3940).
1531 Non-Vested Benef.Ob. Non-Vested Benefit Obligation (NVBO) Non-Vested Benefit Obligation (NVBO)
0226 NPL(Gross) NPL(Gross)  
3945 Nt Income Before Min Net Income Before Minority  
3352 Oper.Exp.Promotion Operating Expense-Promotion It refers to the Operating Expense due from  business operating.
3357 Operat Exp.-Others Other Operating Expense It includes the Operating Expense due from operating and can not classify to T3352 and T3355.
3356 Operat.Expense-R&D Operatin Expense-R&D Expense  
3300 Operating Expenses Operating Expenses Banks T3352+T3355+T3357 Life Insurance  T3352+T3355+T3357 Property Insurance  T3352+T3355+T3357
3395 Operating Income Operating Income Banks T3100+T3300+T3350 Property Insurance  T3100+T3300+T3350 Life Insurance  T3100+T3300+T3350
3355 OperatingExp.-ADM Administrative Expense  
3920 Ordinary Income Ordinary Income   T3901 - T3911
7499 Oth.Adjust-Finance Misc. from Financing Action It includes all the Cash Adjustment about  Financing, but not cover in T7410, T7420, T7443  +T7405 +T7406 +T7415 +T7446
739A Other Adjust-InvAct Misc. from Investment Action  
729A Other Adjust-OP.ACt. Miss from Operating Acction  
1230 Other Curr. Liab. Other Current Liability 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.
1309 Other Deposit Other Deposit Other Deposit
0460 Other Equipment Other Depreciable Assets Including Land Improvements, Transportation  Equipment, Lease Improvement and so on.
3481 Other Income-Default Other Income-Default  
3483 Other Income-Error Other Income-Error Booking  
3482 Other Income-Trade Other Income-Trade  
0288 Other Loan Other Loan Other Loan
1440 Other L-T Borrowing Other Long-Term Borrowing Long-Term Borrowing from nonfinancial institutions
1450 Other L-T Tariff Other Long-Term Tariff Payable Other Long-Term Payable without interest
0892 Other Misc. Inv. Other Misc. Investment Include Idle ,Rented, Nonoperating Assets, Pledged Properties, Takeover.
3595 Other Oper. Loss Other Operating Loss Other Operating Loss
3495 Other Oper-Revenue Other Operating Revenue Other Operating Revenue
1190 Other Payable Other Payable It includes Dividend Payable, Payable on Equipment (or Land), Bonuses Payable - Directors & Supervisors, Income Payable <Note>. It excludes  Collective Welfare Fund, Staffs Bonus (See T1125), Payable on Income, Payable on Others, Taxes be Paid.  <Note>Income Payable: It is a new account, means that company should pay to State or other investor . In concept, it is similar to Dividend Payable, in old system, Payable to State like Taxes, should be classify to Tax Payable.
0160 Other Receivable Other Receivable It includes claim arising from non-operating activities of the business. Advances Receivable  from Employees, Dividends Receivable, Interest Receivable, and so on.
1560 Other Spec. Reser. Other Special Reserves It includes Reserve for Foreign Currency Exchange  Loss, and other Operating Reserves.
0890 OtherNon-Curr.Ass. 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.
3590 OtherNon-Oper.Exp. Other Non-Operating Expenses Including Donated Expense, Penalty Expense.
3489 OtrNon-OperateInc. Other Non-Operating Income Other Non-Operating Income
0153 Overdraft from Banks Overdraft from Banks  
1152 Overdrafts to Banks Overdrafts to Banks  
3955 P/L Before Merge P/L From Subsidiary Before Merge  
1117 Payable-Margin Sht Payable on Proceeds from Short Sale Payable on Proceeds from Short Sale
3542 Payment for Reins. Payment for Reinsurance  
1547 Pension Plan Return Projected Return on Pension Plan Projected Return on Pension Plan
1303 Periodic Deposit Periodic Deposit Term Deposit
0199 Pledged Deposit OCA Pledged Deposit in Other Current Assets  
0129 Pledged Deposit S-T Pledged Deposit in Short-Term Investment  
0899 PledgedDeposit-O-NCA Time Deposit Pledged for Other Non-Current Assets  
1534 Pojected Benefit Ob. Projected Benefit Obligation (PBO) Projected Benefit Obligation (PBO)
3509 Policy Bonus Expense Policy Bonus Expenses Policy Bonus Expenses
1305 Postal Savings Redep Postal Savings Redeposits  
7240 PPT Inv. Disp-Loss Property Investment Disposal Loss (Gain)  
2121 Preferred Shares Preferred Shares   Preferred Stocks/ Face Value The law orders that a par of Preferred shares Face Value is NT10 in  Taiwan.
2117 Preferred Stock-Div. Preferred Stock Dividend  
2120 Preferred Stocks Preferred Stocks At present case, only one company, 600671, now still have issue Prefer Stock, other company had already convert their Prefer Stock to Common Stock
0180 Prepaid & Advance Prepaid Expenses & Advance Prepaid Expenses & Advance.Include inventory of  supplies and temporary payment if any.
3900 Pre-Tax Income Pre-Tax Income  
7445 Proceed fmNewIssue 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 Issued Proceeds of New Shares Issued Including Par value and Excess value for New Right Issue, i.e. the cash received.
1543 Project Retu.On Plan Projected Return on Plan Assets Projected Return on Plan Assets
3505 Pro-Unexp.Premiums Provision of Reserve for Unexpired Premiums Provision of Reserve for Unexpired Risks
7250 Prov(Rever.)Reser. Provision (Reversal) of Reserve  
3217 Prov. MS Loss Res. Unrealized Loss fm Decline in Market Value of Trading Secur. Unrealized Loss from Decline in Market Value of  Trading Securities.
3555 Prov.-Other Loss Provision of Other Loss It includes all other Allowance that exclude T3545
3533 Prov.-Other Res. Provision of Other Reserves Provision of Other Reserves
7260 Prov-Bad Debt Provision of Bad Debt   T3546 ,For Banks Only.
3506 Prov-Duty Reserve Provision of Reserve for Duty  
3532 Prov-Indemnity.Res Provision of Special Indemnity Reserve Provision of Special Catastrophe Reserve
7324 (Purchase) of FA Purchase of Fixed Assets It includes the expenditures on Fixed Assets and Idle Assets, that will display only on T7320.
7336 (Purchase)L-T Inv. Increase of L-T Investment It includes the expenditures on long-term  investment and other long-term investment. reports just disclose the net value , that will  display only on T7330.
0322 Real Estate-Acc.Depr Real Estate-Accumulated Depreciation  
0328 Real Estate-Build. Real Estate-Buildings & Houses Real Estate-Buildings & Houses
0327 Real Estate-CIP Real Estate-Construction in Process Real Estate-Construction in Process
0326 Real Estate-Const. Real Estate-Construction  
0320 Real Estate-Cost Real Estate-Cost Real Estate-Cost
0321 Real Estate-Reval. Real Estate-Revaluation  
0893 Receivable - Overdue Receivable - Overdue Net receivable overdue
0898 Receivable-Overdue.G Receivable-Overdue(Gross)  
0157 Refinance Deposit Refinancing Deposit-out Refinancing Deposit-out
0162 Refinancing Recvbl Refinancing Proceeds Receivables  
1118 Refinancing-S.F.C Refinancing from Securities Finance Companies Refinancing from Securities Finance Companies
0145 Reins. Comm. Recvbl. Reinsurance Commissions Receivable Reinsurance Commissions Receivable
3423 Reins. Commission Reinsurance Commissions Income  
0185 Reins.ClaimsRecvbl Claims Receivable from Reinsurers Claims Receivable from Reinsurers.
3523 Reinsur. Comm Exp Reinsurance Commision Expense  
3404 Reinsur. Premiums Reinsurance Premiums Reinsurance Premiums
3514 Reinsur.Premium Ex Reinsurance Premium Expenses Reinsurance Premium Expenses
1145 Reinsurance Premiums Reinsurance Premiums Payable Reinsurance Premiums Payable
1549 Remain. Serv. Period Average Remaining Service Period  
7915 Remainders From Merg Remainders From Merging  
1115 Repo Bond Bonds Sold under Repurchase Agreement  
3507 Res. for Surrender Reserve for Surrender Value Provision of Reserve for Special Catastrophe
2300 Res.-CapitalIncrease 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.
1555 Res.forLand Reval. Reserve for Land Revaluation Reserve for Land Revaluation
2313 Reserv-Disp.FA.Gain Capital Reserve From Gain on Disposal Fixed Assets  
1720 Reserve for Ins. Reserve for Insurance Reserve for Insurance.
2315 Reserve-Donation Captial Surplus From Donation  
1740 Reserve-Indemnity Reserve for Indemnities Reserve for Claims
2314 Reserve-L-T Inv. Capital Reserve From Long-term Investment  
2316 Reserve-Other Other Capital Reserve  
2311 Reserve-Paid In Additional Paid In Capital  
2312 Reserve-Revalat. FA Capital Reserve for Revaluation of Fix Assets  
1700 Reserves Reserves   SUM(I1711:I1741)
2317 Reserve-Teasury Stk Capital Reserve From Teasury Stock Trade  
1550 Reserve-Trade Loss Reserve for Trading Loss Reserve for Trading Loss
0485 Reval.-Fixed Ass. 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.
0425 Reval-Building Revaluation - Building  
0435 Reval-Equipmen Revaluation - Equipment It refers to the Increment of Revaluation of Equipment.
0415 Reval-Land Revaluation - Land It refers to the Increment of Revaluation of Land.
0465 Reval-Other FA Revaluation - Other Fixed Assets  
3465 Reversal of Reserv Reversal of Reserve for Losses on Trust Business  
3480 Reversal-BadDebt Reversal of Bad Debts & Overdue Accounts It refers to the Recover from Account Receivable,  but already been written off.
3407 Reversal-Claim Res Reversal-Claims Reserve  
3406 Reversal-Duty Res. Reversal of Duty Reserve  
3432 Reversal-Indemnity Reversal-Indemnity Reserve Reversal-Catastrophe Reserve
3433 Reversal-Other Res Reversal of Other Reserves Reversal of Other Reserves
3405 Reversal-Unexp.RKs Reversal of Reserve for Unexpired Risks Reversal of Reserve for Unexpired Risks
3117 Reverse MS LossRes Reversal of Security Loss Reserve  
3436 Rev-Loss on Inv. Reverse of Loss on Invest Revaluation Reverse of Loss on Invest Revaluation
3446 Rev-Loss on Invty Reverse of Loss on Inventory Revaluation  
1548 Salary Growth Rate Rate of Increase in Compensation  
7219 Sale (Buy) Trad Deri Sale(Purchase) of Derivatives Financial Products  
7323 Sale of Fix Asset Proceeds from Disposal of Fixed Assets Proceeds from Disposal of Fixed Assets
7335 Sale of L-T Inv. Proceeds from Disposal of Investment It includes the proceeds from disposal of  long-term investment and other long-term investment.  , that will display only on T7330.
7317 Sale(Buy)Invest Deri Sale (Purchase) of Derivatives Financial Goods-Invest Purpos  
7316 Sale(Pur.)S-T Inv. Sale (Purchase) of S-T Investment   C121 -T121 -T7217
7340 Sale(Purch)PPT Inv Sale (Purchase) of Property  
1302 Saving Deposit Saving Deposit Saving Deposit
0286 Secured Loan Secured Loan Secured Loan
0210 Secured Loans Secured Loans  
0150 Security-Dealing Trading Security-Dealing Trading Security-Dealing
0155 Security-Underwrit Trading Security-Underwriting Trading Secutiry-Underwriting
0149 Sec-Warrant Hedge Security-Warrant Hedge Position  
1541 Service Cost Service Cost Service Cost
0308 Shifting to T.S. Shifting to Treasury Stock  
1120 Short-term Borrow. Short-term Borrowing It refers to the short-term borrowing from Financial Institution, Affiliated Company, Associate, Stockholder, or Employee,  and should be repaid in one year.
1730 Special Claim Res. Special Claim Reserve Special Claim Reserve
0124 S-T Inv.-Comp. Bonds S-T Investment- Company Bonds  
7216 S-T Inv.Disp.Loss S-T Investment Disposal Loss (Gain)   T3531 -T3431 + T3536 -T3436 -T7214 +T7215 -T7235  +T7234
0121 S-T Inv.-Equity Secu 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.
0123 S-T Inv.-Gover. Bond S-T Investment-Goverment Bonds  
0127 S-T Inv.-Notes S-T Investment-Notes  
0128 S-T Inv.-Others S-T Investment-Others  
0125 S-T Inv.-T.Bill S-T Investment- Treasury Bills  
0211 S-T Secured Loan Short-Term Secured Loan  
0221 S-T Unsecured Loan Short-Term Unsecured Loan Short-Term Unsecured Loan
7218 ST-Inv INC/DEC-Trade Sale (Purchase) of Short Term Investment--Trade Purpose  
4301 Stock Div-Cpl P/S Stock Dividend Per Share - Capital  
4161 Stock Div-Ern P/S Stock Dividend Per Share - Earning Stock Dividend Per Share - Earning
1518 Tax Credit Tax Credit of Shareholders  
3915 Tax Exp.-Current Tax Expense -Current  
3916 Tax Exp.-Deferred Tax Expense -Deferred Portion   T3916 + T3917
1519 Tax1% Tax1%  
0010 Total Assets Total Assets Banks  T0100 + T0200 + T0300 + T0400 +T0800 Life Insurance T0100 + T0200 + T0300 + T0400 +T0800 Property Insurance T0100 + T0200 + T0300 + T0400 +T0800 Security T0100 + T0300 + T0400 + T0800 +T0950
0100 Total Current Assets Total Current Assets It includes Cash on Hand & Cash in Banks,  Marketable Securities, Due from Banks, Other Receivable, Prepaid Expenses & Advance, Other  Current  Assets. 
1100 Total Current Liab. Total Current Liabilities   SUM(T1131:T1231)
2000 Total Equity Total Stockholders' Equity   SUM(T2111:T2361)
0400 Total Fixed Assets Total Fixed Assets   SUM(T411:T491)
0020 Total Liab. & Equity Total Liabilities & Equity   T1001 + T2001
1000 Total Liabilities Total Liabilities Banks T1100 +T1300 +T1400 +T1500 +T1600 Property Insurance  T1100 +T1400 +T1500 +T1700  Life Insurance  T1100 +T1400 +T1500 +T1700  Security  T1100 + T1400  +T1500 +T1650
3500 Total Non-Op. Exp. Total Non-operating Expenses   SUM(T3511:T3591)
3400 Total Non-Op.Income Total Non-Operating Life Insurance  T3440+T3460+T3480+T3489 Banks T3440+T3480+T3489 Property Insurance  T3440+T3460+T3489 Security  T3410+T3430+T3434+T3436+T3440+T3460+T3489
0800 Total Other Assets Total Other Assets   SUM(T811:T891)
1500 Total Other L-T Liab Total Other Long-Term Liabilities   SUM(T1491:T1561)
3115 Trade Gain-Dealing Profit from Trading Securities-Dealing Profit from Trading Securities-Dealing
3126 Trade Gain-Warrant Trade Gain-Warrant  
3215 Trade Loss-Dealing Loss from Trading Securities-Dealing Loss from Trading Securities-Dealing
3226 Trade Loss-War Hedge Trade Loss-Warrant Hedge Position  
3116 TradeGainUnderwrit Profit from Trading Securities-Underwriting Profit from Trading Securities-Underwriting
0903 Trader's Equity Current Liability - Trader's Equity From Futures  
3216 Trading Loss-Under Loss from Trading Securities-Underwriting Loss from Trading Securities-Underwriting
3214 Transaction Fees Transaction Fees Transaction Fees
3114 TransferAgencyFees Transfer Agency Fees Transfer Agency Fees
2400 Treasury Stock Treasury Stock Corporation buy Back their stocks by themeselves.  The code is the minus term  of the shareholers'  equity.
2401 Treasury Stock Share Treasury Stocks Shares Treasury Stocks Shares, 1000 shares
1600 Trust Collection Trust Collection Trust Collection
3455 Trustee Fee Trustee Fee  
2340 Unappropriated R/E Unappropriated Retained It refers to the Accumulated Earnings which have not been distributed yet or Accumulated Deficit.
1415 Unconvertible Bonds Unconvertible Bonds  
3113 Underwriting Comm. Underwriting Commission Underwriting Commission
1710 Unearned Premium Unearned Premium Reserve  
3296 Unearned-RelatedSale Unearned Income - Realated Party Sales  
1537 Unrecog.Net Transit. Unrecognized Net Transition Unrecognized Net Transition
1538 Unrecog.Prior Cost Unrecognized Prior Cost Unrecognized Prior Cost
1539 Unrecognized G/L Unrecognized Gain/Loss Unrecognized Gain/Loss
2410 Unrecognized Pension Unrecognized Pension Gain/Loss  
0220 Unsecured Loan Unsecured Loan  
3580 Valu. Loss on Inv. Valuation Loss on Inventories Loss on Revaluation
2350 Valu. Loss-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.
1530 Vested Benef. Oblig. Vested Benefit Obligation (VBO) Vested Benefit Obligation (VBO)
1114 Warrant Repurchase Warrant Repurchase  
2115 Wght. Avg. Stocks Weighted Average Stocks It comes from the company's Financial Statement  directly. The figure is not always right.
7265 Write-off Bad Debt Write-off of Allowance for Doutful Accounts  
 

 

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