第一章　台湾股票上市公司 财务报表资料库简介

　

1.7 保险信托业股(COMPT.bnk)之“开头字母”与“项目名称英文缩写”

(四) 损益表 (Income Statement， 开头字母 I， 共 54 项)

单位: 新台币千元
(73) INTR：利息收入 (Interest Revenue)
(44) FEE：手续费收入 (Service Fees)
(75) PREM：保费收入 (Primiums)
(76) RCOM：再保佣金收入 (Reinsurance Commission Revenues)
(77) RECR：摊回再保赔款或给付 (Claims Recovery of Reinsurance)
(78) SEC：买卖票券收益 (Gain on Sale of Securities Purchased)
(79) IINC：采权益法认列之投资收益 (Investment Income from Equity Investment Accounted for Using Equity Method
(80) REGFI：金融商品已实现利益 (Realized Gain on Financial Instruments)
(81) REAL：不动产投资收益 (Gain or Loss on Investment - Real Estate)
(82) XGAIN：兑换利益 (Foreign Exchange Gain)
(83) REVR：收回准备及收回提存 (Reversal of Reserve)
(84) BROR：证券经纪收入 (Security Brokerage Revenue)
(85) OTHIN：其他投资收入 (Other Investment Revenue)
(86) OTHOR：其他营业收入 (Other Operating Revenue)
(87) TOR：营业收入总额 (Total Operating Revenue)
　 注：(87)=(73)+(74)+(75)+(76)+(77)+(78)+(79)+(80)+(81)+(82)+(83)+(84)+(85)+(86)
(88) INTE：利息支出 (Interest Expense)
(89) COME：手续费支出 (Commission Expenses)
(90) REINE：再保险支出 (Reinsurance Expenses)
(91) RELOSS：金融商品以实现利益 (Realized Loss on Financial Instruments)
(92) INS：保险给付 (Insurance Claim)
(93) APRES：提存准备 (Appropriation for Reserve Accounts)
(94) LST：买卖票券损失 (Loss on Sale of Securities Purchased)
(95) ILOSS：采权益法认列之投资损失 (Investment Loss from Equity Investment Accounted for Using Equity Method
(96) RELFI：金融商品已实现利益 (Realized Loss on Financial Instruments)
(97) XLOSS：兑换损失 (Foreign Exchange Loss)
(98) BROE：证券经纪费用 (Security Brokerage Expenses)
(99) BAD：放款呆帐费用 (Bad Debts Expense on Loans)
(100) OTHOC：其他营业成本 (Other Operating Costs)
(101) TOC：营业成本总额 (Total Operating Costs)
　注：(101)=(88)+(89)+(90)+(91)+(92)+(93)+(94)+(95)+(96)+(97)+(98)+(99)+(100)  
(102) PRO：营业毛利 (Gross Profit)
　注：(102)=(87)-(101)
(103) REAP：毛利调整数 (Realized or Unrealized Gross Profit)
(104) OE：营业费用 (Operating Expenses)
(105)OI：营业净利(损) (Operating Income (Loss))
　注：(105)=(102)+(103)-(104)
(106) DFA：处分固定资产利益 (Gain on Disposal of Fixed Assets)
(107) RENT：租金收入 (Rent Revenue)
(108) NXGAIN：兑换利益 (Non-Operating Foreign Exchange Gain)
(109) RBAD：收回呆帐 (Recovery of Bad Debts)
(110) OTHNOR：营业外其他收入 (Other Non-Operating Revenues)
(111) NOR：营业外收入总额 (Total Non-Operating Revenue)
　 注：(111)=(106)+(107)+(108)+(109)+(110)
(112) NINTE：利息费用 (Non-Operating Interest Expenses)
(113) LFA：处分固定资产损失 (Loss on Disposal of Fixed Assets)
(114) LINV：投资损失 (Loss on Investments)
(115) NXLOSS：兑换损失 (Non-Operating Foreign Exchange Loss)
(116) OTHNOE：营业外其他损失或支出 (Other Non-Operating Loss or Expenses)
(117) NOE：营业外支出总额 (Total Non-Operating Expenses)
　 注：(117)=(112)+(113)+(114)+(115)+(116)
(118) NNOI：营业外收支净额 (Net Non-Operating Income)
　 注：(118)=(111)-(117)
(119) BTAX：税前纯益 (Income Before Income Tax)
　 注：(119)=(105)+(118)
(120) TAX：所得税费用 (Income Tax Expenses)
(121) CONT：继续营业部门净利 (Income from Continuing Operations)
(122) DISC：停业部门损益 (Income (Loss) from Discountinued Department)
(123) EXT：非常项目 (Extraordinary Items)
(124) ACC：累计影响数 (Cumulative Effect of Change in Accounting Principles)
(125) NI：本期税后净利 (Net Income)
　 注：(125)=(119)-(120)+(121)+(122)+(123)+(124)
(126) EPS：每股盈余 (Earnings per Share)