[TSE/TPEX Audited Financial Report (Quant Usage scenario)] Detailed Field Description¶
Table Overview¶
Abstract
- Table Name：TWN/AINVFINA
- Data Source: Market Observation Post System (MOPS), Taiwan
- Reference Code Table: TWN/ANPRCSTD
- Code Column: coid
- Publication Date Column: mdate
Key Indicators¶
-
Time Range
Last 5 Years -
Update Frequency
Daily
Field Descriptions¶
| # | Field | Data Type | Field Name | Unit | Field Description |
|---|---|---|---|---|---|
| 1 | coid | char(7) | CO_ID | - | Company ID & brief name in Taiwan stock exchange |
| 2 | mdate | datetime | YYYY/MM | - | YYYY/MM |
| 3 | key3 | char(24) | Announce date | - | Announce date |
| 4 | no | char(5) | Period_fg(A/Q/TTM) | - | A for accumulated value, Q for single-quarter value, TTM for trailing twelve months value. |
| 5 | sem | char(1) | Quarter | - | Quarter |
| 6 | curr | char(4) | Currency | - | Currency (TWD,thousand) |
| 7 | merg | char(1) | Consolidation(Y/N) | - | Y for consolidated, N for non-consolidated |
| 8 | begd | datetime | Fiscal Year Start Date | - | Fiscal Year Start Date |
| 9 | endd | datetime | Fiscal Year End Date | - | Fiscal Year End Date |
| 10 | ind_c | char(10) | Industry(Chinese) | - | Industries are categorized into five types: (F = General, H = Banking, O = Financial Holding, S = Securities, B = Insurance). |
| 11 | ind_e | char(20) | Industry(English) | - | Industries are categorized into five types: (F = General, H = Banking, O = Financial Holding, S = Securities, B = Insurance). |
| 12 | a0112 | decimal(16,0) | Total cash and cash equivalents | T | Refers to cash on hand, demand deposits, and short-term time deposits or investments that are highly liquid and subject to an insignificant risk of changes in value. |
| 13 | a01ba | decimal(16,0) | Total current fin. assets at FVPL | T | Classified as financial assets measured at fair value through profit or loss (FVPL) under IFRS 9. These assets are measured at fair value during the holding period, with changes in value recognized in current profit or loss. |
| 14 | a0170 | decimal(16,0) | Total inventories | T | 1. Held for sale in the ordinary course of business. 2. In the process of production for such sale. 3. In the form of materials or supplies to be consumed in the production process or in the rendering of services. |
| 15 | a017l | decimal(16,0) | Current biological assets, net | T | Refers to living animals and plants, which can be classified as consumable or bearer biological assets, and further distinguished as current or non-current based on liquidity. This definition does not apply to assets without biological transformation or harvesting processes. These assets shall be measured at fair value less costs to sell. If fair value cannot be measured reliably, they shall be measured at cost less accumulated depreciation and accumulated impairment losses. |
| 16 | a0180 | decimal(16,0) | Total prepayments | T | Represents amounts prepaid by an entity to suppliers of goods or services in accordance with contractual terms, in anticipation of future purchases or services. In addition to general prepayments and expenses, this account also includes supplies inventory and fuel inventory (for shipping companies). If this account includes temporary payments or refundable tax credits, such items are not separately disclosed. |
| 17 | a0140 | decimal(16,0) | Agency current - Debit (for sea/land shipping business) | T | Represents amounts receivable from agents arising from mutual transactions between the entity and its agencies. *This account is applicable to maritime and land transportation industries. |
| 18 | a0197 | decimal(16,0) | Non-current assets held for sale, net | T | When the carrying amount of a non-current asset is expected to be recovered primarily through a sale rather than through continuing use, it shall be classified as a non-current asset held for sale. The asset must be available for immediate sale in its present condition, subject only to terms that are usual and customary for sales of such assets; and the sale must be highly probable. |
| 19 | a0182 | decimal(16,0) | Total current tax assets | T | If the amount of income tax paid during the current or prior periods exceeds the amount payable for those periods, the excess shall be recognized as a current tax asset. |
| 20 | a016a | decimal(16,0) | Other current fin. assets | T | Financial assets that are not presented separately on the balance sheet shall be classified as other financial assets and further categorized as current or non-current based on their liquidity. Non-current items shall be presented under ""Other Financial Assets – Non-current"" within the investments section. |
| 21 | a0190 | decimal(16,0) | Other current assets | T | Temporary payments, refundable tax credits, and similar items. |
| 22 | a0100 | decimal(16,0) | Total current assets | T | Assets arising from operating activities that are expected to be realized, consumed, or intended for sale during the entity’s normal operating cycle. |
| 23 | a034a | decimal(16,0) | Total non-current fin. assets at FVPL | T | Classified as financial assets measured at fair value through profit or loss (FVPL) under IFRS 9. These assets are measured at fair value during the holding period, with changes in value recognized in current profit or loss. |
| 24 | a0350 | decimal(16,0) | Non-current fin. assets at FVOCI | T | Classified as financial assets measured at fair value through other comprehensive income (FVOCI) under IFRS 9. These assets are measured at fair value during the holding period, with changes in fair value recognized in other comprehensive income. |
| 25 | a0361 | decimal(16,0) | Non-current fin. assets measured at AC | T | Classified as financial assets measured at amortized cost under IFRS 9. These assets are measured at amortized cost during the holding period, with changes in fair value recognized in current profit or loss. |
| 26 | a0370 | decimal(16,0) | Non-current fin. assets for hedging | T | Financial assets designated as effective hedging instruments under hedge accounting, representing the non-current portion. |
| 27 | a0391 | decimal(16,0) | Non-current contract assets | T | Refers to the right to consideration in exchange for goods or services that have been transferred to a customer, arising at a specific point in time or upon satisfaction of certain conditions under a contract.The recognition and measurement of loss allowance for contract assets shall follow IFRS 9. |
| 28 | a0314 | decimal(16,0) | Investments (equity method), net | T | Refers to long-term equity investments in investee companies over which the investor has control or significant influence, accounted for using the equity method. |
| 29 | a0315 | decimal(16,0) | Non-current prepayments for investments | T | Refers to prepayments arising from the enterprise’s investments in financial assets. |
| 30 | a0400 | decimal(16,0) | Total property, plant and equipment | T | Refers to tangible assets used for business operations, with a useful life exceeding one year, and not held for the purpose of sale. |
| 31 | a0820 | decimal(16,0) | Goodwill and intangible assets | T | Refers to the total amount of goodwill and identifiable intangible assets without physical substance, presented net of accumulated amortization and impairment losses. |
| 32 | a0810 | decimal(16,0) | Deferred assets | T | Includes long-term prepayments (amortized annually), deferred debit items, leasehold rights, technical cooperation fees, startup costs, and deferred income taxes. If trademark royalties are included, they are not separately classified. |
| 33 | a0966 | decimal(16,0) | Right of use assets | T | The corresponding value of the right-of-use assets obtained through leasing arrangements (i.e., the right to use leased assets). |
| 34 | a032a | decimal(16,0) | Investment property, net | T | Refers to real estate (land or buildings, in whole or in part) held by the owner or lessee under a finance lease for the purpose of earning rental income or obtaining long-term capital appreciation, and not held for short-term sale in the normal course of business. Presented net of accumulated impairment losses and accumulated depreciation. |
| 35 | a0847 | decimal(16,0) | Prepayments for business facilities | T | Refers to prepayments made by the enterprise for the acquisition of property, plant, and equipment used in operations. |
| 36 | a0846 | decimal(16,0) | Long-term prepaid rents | T | Refers to long-term prepaid rent or the portion of rent expense that has been paid in advance but not yet expired at the end of the reporting period. |
| 37 | a017n | decimal(16,0) | Total non-current biological assets | T | Refers to living animals and plants, which can be classified as consumable or productive, and further distinguished as current or non-current based on liquidity. Those without biological transformation and harvesting processes are not applicable under this standard. Measurement is at fair value less costs to sell; if fair value cannot be reliably measured, measurement is at cost less accumulated depreciation and accumulated impairment losses. |
| 38 | a0395 | decimal(16,0) | Other non-current assets - Others | T | Financial assets not separately presented on the balance sheet should be classified as other financial assets and further distinguished as current or non-current based on their liquidity. Non-current items should be reported under funds and investments as other financial assets – non-current. |
| 39 | a0890 | decimal(16,0) | Total other non-current assets | T | Includes long-term loans receivable, long-term receivables, amounts under collection, temporary payments, deposits paid, idle assets, and repossessed collateral. |
| 40 | a0960 | decimal(16,0) | Total non-current assets | T | Refers to tangible, intangible, and financial assets of a long-term nature, excluding current assets. |
| 41 | a0010 | decimal(16,0) | Total assets | T | Refers to the total resources arising from past transactions or other events that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise. |
| 42 | a1120 | decimal(16,0) | Total short-term borrowings | T | Short-term borrowings from financial institutions, related parties, peers, shareholders, or employees, including repurchase agreements. |
| 43 | a1110 | decimal(16,0) | Total short-term notes and bills payable | T | Short-term funds obtained from the money market through the issuance of commercial paper or banker's acceptances. |
| 44 | a112M | decimal(16,0) | Total current fin. liabilities at FVPL | T | Classified under IFRS 9 as financial liabilities measured at fair value through profit or loss (FVTPL). These liabilities are measured at fair value during the holding period, with changes in fair value recognized in profit or loss for the period. |
| 45 | a1128 | decimal(16,0) | Current fin. liabilities for hedging | T | Financial liabilities designated as hedging instruments under hedge accounting and qualifying as effective hedges, classified as current liabilities. |
| 46 | a112N | decimal(16,0) | Current fin. liabilities measured at AC | T | Financial liabilities classified under IFRS 9 as measured at amortized cost. These liabilities are measured at amortized cost during the holding period, with changes in fair value recognized in profit or loss for the period. |
| 47 | a118e | decimal(16,0) | Current contract liabilities | T | Under IFRS 15, refers to an entity’s present obligation to transfer goods or services to a customer for which the entity has received (or is entitled to receive) consideration from the customer. |
| 48 | a1130 | decimal(16,0) | Accounts and notes payable | T | Includes only liabilities arising from credit purchases of goods, raw materials, and services (including those involving related parties). Non-operating liabilities such as loans, acceptance notes, and equipment purchases are excluded. |
| 49 | a1190 | decimal(16,0) | Other payable | T | Excluding accounts payable, accrued expenses, and advance receipts, includes other amounts the entity is obligated to pay within one year or one operating cycle, whichever is longer. |
| 50 | a1181 | decimal(16,0) | Current tax liabilities | T | Current income tax liabilities represent the amounts of income tax payable for the current and prior periods that have not yet been settled. |
| 51 | a123a | decimal(16,0) | Total current provisions | T | Refers to liabilities with uncertain timing or amounts. A present obligation arising from past events that is likely to result in an outflow of economic resources to settle the obligation, where the amount can be reliably estimated, should be recognized. |
| 52 | a1199 | decimal(16,0) | Liabilities included in disposal groups held for sale | T | Refers to general conditions and business practices related to disposal groups classified as held for sale, which are available for immediate sale in their current condition, with the sale being highly probable. This applies to liabilities within the disposal group classified as held for sale. |
| 53 | a1197 | decimal(16,0) | Other current fin. liabilities | T | Refers to financial liabilities not separately presented on the balance sheet, classified as other financial liabilities. These are further categorized as current or non-current based on liquidity, with non-current liabilities presented under long-term liabilities as other financial liabilities – non-current. |
| 54 | a1226 | decimal(16,0) | Current lease liabilities | T | Refers to the current portion of the present value of lease payments that the lessee has not yet paid. |
| 55 | a1220 | decimal(16,0) | Current portion of long-term debt | T | Includes the portion due within one year of corporate bonds, long-term bank loans, lease payables, installment payments for equipment, and import duties payable on machinery. If notes payable include a portion of long-term notes payable due within one year, this portion must be reclassified as current portion of long-term liabilities. If no long-term portion exists, it is classified as short-term borrowings. |
| 56 | a112a | decimal(16,0) | Current preference share liabilities | T | Preferred shares with redemption or dividend payment obligations that are current in nature, such as mandatorily redeemable preferred shares and puttable preferred shares. |
| 57 | a1140 | decimal(16,0) | Agency current - Credit (for sea/land and shipping business) | T | Amounts payable to agencies arising from transactions between the entity and its agents. |
| 58 | a1230 | decimal(16,0) | Other current liability | T | Accrued and temporary receipts, and similar items. |
| 59 | a1100 | decimal(16,0) | Total current liabilities | T | Liabilities arising from operating activities that are expected to be settled within the entity’s normal operating cycle. |
| 60 | a1587 | decimal(16,0) | Total non-current fin. liabilities at FVPL | T | Classified under IFRS 9 as financial liabilities measured at fair value through profit or loss (FVTPL). These liabilities are measured at fair value during the holding period, with changes in fair value recognized in profit or loss for the period. |
| 61 | a1583 | decimal(16,0) | Non-current fin. liabilities for hedging | T | Financial liabilities designated as hedging instruments under hedge accounting and qualifying as effective hedges, representing the non-current portion. |
| 62 | a1588 | decimal(16,0) | Non-Current fin. liabilities measured at AC | T | Classified under IFRS 9 as financial liabilities measured at amortized cost. These liabilities are measured at amortized cost during the holding period, with changes in fair value recognized in profit or loss for the period. |
| 63 | a156p | decimal(16,0) | Non-current contract liabilities | T | Under IFRS 15, refers to an entity’s obligation to transfer goods or services to a customer for which the entity has received (or is entitled to receive) consideration from the customer. |
| 64 | a1485 | decimal(16,0) | Non-current preference share liabilities | T | Preferred shares issued with redemption or dividend payment obligations that are of a non-current nature, such as mandatorily redeemable preferred shares. |
| 65 | a1421 | decimal(16,0) | Total bonds payable | T | Also known as corporate bonds, these refer to debt instruments issued by an entity to raise funds in accordance with company law. They are publicly offered to the general public, with agreed maturity dates for principal repayment and periodic interest payments. |
| 66 | a1411 | decimal(16,0) | Long-term bank loans | T | Refers to borrowings from banks for operating working capital purposes, with a repayment term of more than one year. |
| 67 | a1441 | decimal(16,0) | Other long-term payable | T | Refers to borrowings from non-bank entities for operational purposes, with a repayment term exceeding one year. |
| 68 | a1446 | decimal(16,0) | Non-current lease liabilities | T | Refers to the non-current portion of the present value of lease payments that the lessee has not yet paid. *This account was newly introduced in accordance with IFRS 16; corresponding amounts prior to Q4 2018 are not available (NA). |
| 69 | a1560 | decimal(16,0) | Total non-current provisions | T | Includes provisions for export losses, operating provisions, boiler loss provisions, foreign exchange loss provisions, and others (excluding accrued pension liabilities). |
| 70 | a1490 | decimal(16,0) | Deferred credits, gains on inter-affiliate accounts | T | Deferred income, consolidation credit adjustments, unrealized profits among affiliated companies, and unrealized gains from sale and leaseback transactions. |
| 71 | a1510 | decimal(16,0) | Accrued pension liabilities | T | The provision for employee retirement benefits shall not be less than the ""Minimum Liability,"" which is defined as the accumulated benefit obligation minus the fair value of plan assets; however, it shall be less than the ""Unrecognized Contribution Status,"" calculated as contributions minus unrecognized past service costs, unrecognized pension losses, and unrecognized excess net benefit obligations. |
| 72 | a1515 | decimal(16,0) | Total deferred tax liabilities | T | Deferred income tax expense arising from timing differences between financial accounting and tax recognition. |
| 73 | a1590 | decimal(16,0) | Other non-current liability | T | Refers to liabilities with a repayment term exceeding one year, excluding long-term borrowings and bonds payable. |
| 74 | a1800 | decimal(16,0) | Total non-current liabilities | T | Refers to liabilities with a repayment term of one year or more. |
| 75 | a1000 | decimal(16,0) | Total liabilities | T | Refers to the total amount of items arising from past transactions or other events that the entity owns or controls and expects to result in economic outflows. |
| 76 | a2110 | decimal(16,0) | Ordinary share | T | Issued common stock capital. |
| 77 | a2120 | decimal(16,0) | Preference share | T | Capital stock that has priority over common stock in distribution. |
| 78 | a2200 | decimal(16,0) | Advance receipts for share capital | T | Subscription receipts received during cash capital increase, including both par value and additional paid-in capital. |
| 79 | a2300 | decimal(16,0) | Stock dividend to be distributed | T | Capital stock pending transfer during stock dividends issued without consideration, all transferred at par value; includes stock dividends to be distributed and convertible bond warrants. |
| 80 | a211e | decimal(16,0) | Share Capital | T | Also known as statutory capital, it refers to the capital contributed by shareholders to the issuer and registered with the company registration authority. To maintain the integrity of the statutory capital, it shall not be reduced or eliminated without undergoing formal capital reduction procedures. |
| 81 | a2310 | decimal(16,0) | Total capital surplus | T | Refers to the components of equity arising from the issuer’s issuance of financial instruments and premiums generated from transactions between the issuer and shareholders. Under shareholders’ equity, the portion classified as capital surplus originates from sources including share premiums from issuing new shares at a premium, revaluation increments of fixed assets, gains from the disposal of fixed assets, and received donations. |
| 82 | a2341 | decimal(16,0) | Total retained earnings | T | Refers to the company’s accumulated retained earnings over the years, which have not been distributed to shareholders in cash or other assets, nor converted into capital or capital surplus. |
| 83 | a2480 | decimal(16,0) | Total other equity interest | T | The total of other equity adjustment items. |
| 84 | a2400 | decimal(16,0) | Treasury shares | T | Before December 2000, companies were not allowed to purchase treasury stock; therefore, this account is only presented in consolidated financial statements. From December 2000 onward (including December 2000), companies are permitted to buy treasury stock within a certain limit. |
| 85 | a200e | decimal(16,0) | Total equity attributable to owners of parent | T | Refers to the amount of equity attributable to the owners of the parent in consolidated shareholders’ equity, excluding non-controlling interests. Its main components include share capital, capital surplus, retained earnings (or accumulated losses), and other equity items, less the par value of treasury stock. |
| 86 | a2801 | decimal(16,0) | Interests in the former associate or jointly controlled entity | T | Refers to the equity interests held by the ultimate controlling party in the acquiree after a business combination under common control. |
| 87 | a2802 | decimal(16,0) | NCI in pre-acquisition share capital | T | Refers to the equity interests held by external parties in the acquiree at various points in time prior to a business combination under common control. |
| 88 | a2900 | decimal(16,0) | NCI | T | Refers to the equity accounts reported by the consolidated reporting entity that represent the subsidiary’s shareholders who are not directly or indirectly owned by the parent company. |
| 89 | a2000 | decimal(16,0) | Total equity | T | Refers to the residual interest in the assets of an entity after deducting all its liabilities; it represents the equity owned by shareholders in the enterprise. |
| 90 | a0020 | decimal(16,0) | Total liabilities & equity | T | Total Liabilities and Equity |
| 91 | a3100 | decimal(16,0) | Total operating revenue | T | Net Operating Revenue. |
| 92 | a3200 | decimal(16,0) | Total operating costs | T | Costs necessary to bring inventories to their present location and condition for sale or for use in the production process. |
| 93 | a3295 | decimal(16,0) | Gross profit (loss) from operations | T | Gross profit. |
| 94 | a3296 | decimal(16,0) | Realized (unrealized) profit - Affliated companies | T | The profit or loss arising from intragroup transactions that is realized when the goods or services are sold to parties outside the group by the end of the reporting period is classified as realized profit or loss. If the goods or services are not yet sold to external parties by the end of the reporting period, the resulting profit or loss is classified as unrealized. |
| 95 | a3297 | decimal(16,0) | Realized gross operating profit | T | Realized Gross Profit on Sales. |
| 96 | a3300 | decimal(16,0) | Total operating expenses | T | Expenses incurred in the course of the entity’s operating activities. Depending on the company’s disclosure practices, these expenses may be further classified by function into selling, administrative, and research and development expenses. |
| 97 | a3352 | decimal(16,0) | Total selling expenses | T | A profit and loss statement item classified under operating expenses by function as selling expenses, representing costs incurred by the entity in sales activities. It is recommended that the measurement of this account consider the industry to which the company belongs. |
| 98 | a3355 | decimal(16,0) | Total administrative expenses | T | A profit and loss statement item classified under operating expenses by function as administrative expenses, representing costs incurred by the entity in management activities. It is recommended that the measurement of this account consider the industry to which the company belongs. |
| 99 | a3356 | decimal(16,0) | Total R&D expenses | T | A profit and loss statement item classified under operating expenses by function as research and development expenses, representing costs incurred by the entity in research and development activities. It is recommended that the measurement of this account consider the industry to which the company belongs. |
| 100 | a339s | decimal(16,0) | Other expense, by function | T | Classified by the nature of expenses as other expenses. It is recommended that the measurement of this account consider the industry to which the company belongs. |
| 101 | a339t | decimal(16,0) | Operating expense - Expected credit impairment (loss) gain | T | Weighted average credit losses or reversals calculated based on the probability of expected future default or risk of amount not being fully recoverable, classified within operating expenses. |
| 102 | a339r | decimal(16,0) | Net other income (expenses) | T | Originally classified as non-operating income and expenses, but due to the nature of specific business transactions of the individual entity, these are reclassified as operating income and expenses. |
| 103 | a3395 | decimal(16,0) | Net operating income (loss) | T | Operating Profit. |
| 104 | a3410 | decimal(16,0) | Other income - Interest income | T | Interest received from deposits in financial institutions or loans made to others. This is income from activities outside the entity’s main operations. |
| 105 | a3489 | decimal(16,0) | Total other income | T | Since September 1997, excludes reversal of inventory write-downs. |
| 106 | a359w | decimal(16,0) | Other gains and losses, net | T | Total Non-operating Income and Losses. |
| 107 | a3501 | decimal(16,0) | Finance costs, net | T | Includes interest on various liabilities, gains and losses from fair value hedging instruments and adjustments to hedged items, changes in fair value of cash flow hedging instruments reclassified from equity to profit or loss, excluding amounts eligible for capitalization. |
| 108 | a343c | decimal(16,0) | Share of profit (loss) of associates & JVs (equity method) | T | Share of profit or loss of associates and joint ventures accounted for using the equity method. |
| 109 | a34bk | decimal(16,0) | Non-operating income and expenses - G(L) on expected credit impairment | T | Weighted average credit losses or reversals calculated based on the expected probability of future defaults or the risk of amounts not being fully collectible, classified under non-operating income and expenses. |
| 110 | a34bl | decimal(16,0) | G(L) on derecognition of fin. assets measured at AC | T | Refers to the net gain or loss arising from the derecognition of financial assets previously measured at amortized cost. |
| 111 | a34bm | decimal(16,0) | G(L) on fin. assets reclassification | T | Net gains (losses) arising from the reclassification of financial assets to fair value through profit or loss (FVPL) under IFRS 9. |
| 112 | a3700 | decimal(16,0) | Total non-operating income and expenses | T | Non-operating income and expenses. |
| 113 | a3900 | decimal(16,0) | Profit (loss) before tax | T | Income before income tax. |
| 114 | a3910 | decimal(16,0) | Income tax expense | T | Includes current and deferred income tax expenses or benefits, excluding discontinued operations. |
| 115 | a3920 | decimal(16,0) | Profit (loss) from continuing operations | T | Profit or loss from continuing operations. |
| 116 | a3925 | decimal(16,0) | Total profit (loss) from discontinued operations | T | Includes operating losses prior to discontinuation and gains or losses from the disposal of discontinued operations, net of related income tax benefits or expenses. |
| 117 | a3966 | decimal(16,0) | CI, attributable to NCI in pre-acquisition share capital | T | Equity interests of non-controlling shareholders in the acquiree at various points prior to a business combination under common control. |
| 118 | a3970 | decimal(16,0) | Total CI | T | Consolidated total comprehensive income (loss). |
| 119 | a3949 | decimal(16,0) | OCI - Remeasurement of defined benefit plans - not reclassified | T | Under IAS 19, for employee pension schemes using the old defined benefit plan, the ""remeasurements of the defined benefit plan"" arising from adjustments to actuarial assumptions are recognized in other comprehensive income. |
| 120 | a3948 | decimal(16,0) | OCI - G(L) on revaluation of property - not reclassified | T | Under IAS 16, unrealized revaluation increments arising from asset revaluation are recognized in other comprehensive income when the asset’s value increases. When the asset is impaired, previously recognized increments should be reversed first; any remaining impairment loss is recognized in profit or loss. |
| 121 | a394i | decimal(16,0) | OCI - Credit risk on FV measurement of fin. liability - not reclassified | T | For financial liabilities designated at fair value through profit or loss, the pre-tax gain or loss attributable to changes in credit risk shall be recognized accordingly, with losses presented as negative values. |
| 122 | a394j | decimal(16,0) | OCI - Non-current assets held for sale or assigned owners - not reclassified | T | For financial liabilities designated at fair value through profit or loss (FVTPL), the pre-tax gains or losses arising from changes in credit risk affecting the fair value are recognized in profit or loss (losses are shown as negative values). |
| 123 | a394e | decimal(16,0) | OCI - Unrealized G(L) on FVOCI investments in equity - not reclassified | T | Unrealized pre-tax valuation gains or losses (losses shown as negative values) on equity instrument investments measured at fair value through other comprehensive income (FVOCI). |
| 124 | a394r | decimal(16,0) | OCI - G(L) on hedging instrument - not reclassified | T | Pre-tax gains or losses of hedging instruments designated under hedge accounting and classified as effective hedges, including gains (losses) on hedging instruments relating to the effective portion of cash flow hedges and the effective portion of hedges of net investments in foreign operations. |
| 125 | a394k | decimal(16,0) | OCI - G(L) on share of associate & JV account - not reclassified | T | This refers to the investor's share of subsidiaries, associates, and joint ventures recognized using the equity method, relating to items of other comprehensive income that are not reclassified to profit or loss (losses are presented as negative values). |
| 126 | a394l | decimal(16,0) | OCI - Others - not reclassified | T | Refers to other comprehensive income items that are not classified under the above categories and are not reclassified to profit or loss (losses are presented as negative values). |
| 127 | a394m | decimal(16,0) | OCI - Income tax relating to components - not reclassified | T | Refers to income tax expenses (benefits) related to other comprehensive income items that are not reclassified to profit or loss. |
| 128 | a3942 | decimal(16,0) | OCI - Items that are not reclassified | T | Refers to the total amount of remeasurements of defined benefit plans before related income tax effects, revaluation increments of property, and other other comprehensive income (OCI) items not reclassified to profit or loss, together with the related income tax associated with those OCI items not reclassified to profit or loss. |
| 129 | a394a | decimal(16,0) | OCI - Exchange differences on translation - may be reclassified | T | Exchange differences arising from the translation of financial statements of foreign operations; recognized in other comprehensive income in the consolidated financial statements. |
| 130 | a394n | decimal(16,0) | OCI - Non-current assets held for sale or assigned owners - may be reclassified | T | Includes equity directly related to non-current assets (or disposal groups) held for sale and equity directly related to non-current assets (or disposal groups) held for distribution to owners. |
| 131 | a394b | decimal(16,0) | OCI - Unrealized G(L) on FVOCI investment (debt) - may be reclassified | T | Unrealized pre-tax valuation gains or losses on debt instrument investments measured at fair value through other comprehensive income (FVOCI), with losses represented as negative values. |
| 132 | a394s | decimal(16,0) | OCI - G(L) on hedging instrucment - may be reclassified | T | Pre-tax gains or losses related to hedging instruments designated under hedge accounting and determined to be effective hedges, including gains (losses) on the effective portion of cash flow hedges and gains (losses) on the effective portion of hedges of net investments in foreign operations. |
| 133 | a394o | decimal(16,0) | OCI - G(L) on share of associate & JV account - may be reclassified | T | The investor’s share of other comprehensive income items of associates and joint ventures accounted for using the equity method, which may be reclassified to profit or loss (losses are presented as negative values). |
| 134 | a394p | decimal(16,0) | OCI - Others - may be reclassified | T | Items of other comprehensive income that do not belong to any of the above categories and are not reclassifiable to profit or loss (losses are presented as negative values). |
| 135 | a394q | decimal(16,0) | OCI - Income tax relating to components - may be reclassified | T | Income tax expenses (benefits) related to items of other comprehensive income that may be reclassified subsequently to profit or loss. |
| 136 | a3943 | decimal(16,0) | OCI - Subsequent items that are or may be reclassified | T | This refers to the total amount of other comprehensive income items that may be reclassified subsequently to profit or loss, before deducting related income tax effects, including foreign operations' financial statement translation exchange differences, gains and losses on hedging instruments in cash flow hedges that are effective, and the related income tax expenses or benefits on those items. |
| 137 | a3944 | decimal(16,0) | OCI - Attributable to NCI in pre-acquisition share capital | T | The net amount of comprehensive income attributable to non-controlling interests in the acquiree’s equity at various points in time before a business combination under common control occurs. |
| 138 | a3947 | decimal(16,0) | OCI, net | T | Other Comprehensive Income (OCI). |
| 139 | a3971 | decimal(16,0) | Comprehensive income (CI) | T | Total Comprehensive Income for the Period. |
| 140 | a3950 | decimal(16,0) | Profit (loss), attributable to owners of parent | T | Consolidated statement account, referring to the consolidated total comprehensive income attributable to the ordinary equity holders of the parent company. |
| 141 | a3960 | decimal(16,0) | Profit (loss), attributable to NCI | T | Consolidated statement account, referring to the consolidated total comprehensive income attributable to the ordinary equity holders of non-controlling interests (minority interests). |
| 142 | a3964 | decimal(16,0) | Profit (loss), attributable to interests in the former jointly controlled entity | T | After a business combination under common control, the consolidated total comprehensive income attributable to the ordinary equity holders of the acquiree held by the ultimate controlling party. |
| 143 | a3956 | decimal(16,0) | CI, attributable to owners of parent | T | A consolidated financial statement account representing the total comprehensive income attributable to the ordinary equity holders of the parent company. |
| 144 | a3961 | decimal(16,0) | CI, attributable to NCI | T | A consolidated financial statement account representing the total comprehensive income attributable to the ordinary equity holders of non-controlling interests. |
| 145 | a3967 | decimal(16,0) | CI, attributable to former jointly controlled entity | T | Comprehensive income attributable to the ordinary equity holders of the acquiree held by the ultimate controlling party after a business combination under common control. |
| 146 | a3990 | decimal(16,0) | Basic earnings per share | - | Earnings Per Share (EPS) is calculated based on the weighted average number of shares outstanding during the period, without using retrospectively adjusted share counts. |
| 147 | a211f | decimal(16,0) | Weighted average number of ordinary shares in thousands | - | When the number of outstanding shares changes due to stock dividends, bonuses, stock splits, or capital reductions to cover losses, retrospective adjustments should be made to calculate the weighted average number of shares. |
| 148 | a399z | decimal(16,0) | Basic earnings per share_MOPS | - | Earnings Per Share (EPS) Provided by MOPS |
| 149 | a2111 | decimal(16,0) | Common Stock Shares | - | Number of Common Shares Outstanding. |
| 150 | a2121 | decimal(16,0) | Preferred Stock Shares | - | Number of Preferred Shares Outstanding. |
| 151 | a2303 | decimal(16,0) | Equivalent Shares of Stock dividend to be distributed | - | Capital Surplus – Equivalent Number of Shares. |
| 152 | a391z | decimal(16,0) | Profit-seeking Enterprise Income Tax | - | Corporate Income Tax Rate. |
| 153 | a2117 | decimal(16,0) | Preference share dividends | T | Payment of Preferred Stock Dividends. |
| 154 | a2402 | decimal(16,0) | Earnings before interest and tax | T | Earnings Before Interest and Taxes (EBIT). |
| 155 | a2403 | decimal(16,0) | Earnings before interest, tax, depreciation and amortization | T | Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA). |
| 156 | a240g | decimal(16,0) | Total treasury shares | - | Treasury Shares (held by Parent Company and Subsidiaries holding Parent Company’s shares or others) |
| 157 | a7002 | decimal(16,0) | Pre-Tax income - CFO | T | Pre-tax profit used for cash flow statement calculation by indirect method. |
| 158 | a7211 | decimal(16,0) | Depreciation expense - CFO | T | Allocation of costs for various depreciable assets. |
| 159 | a7212 | decimal(16,0) | Amortization expense - CFO | T | Amortization expenses for various intangible and deferred assets. |
| 160 | a7513 | decimal(16,0) | L(G) on excepted credit impairment - CFO | T | Weighted average credit loss or reversal amount calculated based on expected future defaults or risk of uncollectible amounts. |
| 161 | a721p | decimal(16,0) | Net L(G) on fin. assets or liabilities at FVPL - CFO | T | Net gains or losses from changes in financial assets and liabilities measured at fair value through profit or loss. |
| 162 | a721r | decimal(16,0) | L(G) on derecognition of fin. assets measured at AC - CFO | T | Gains or losses from trading or lending financial assets measured at amortized cost. |
| 163 | a721s | decimal(16,0) | L(G) on fin. assets reclassification - CFO | T | Net gains or losses on financial assets reclassified under IFRS 9 to fair value through profit or loss. |
| 164 | a7532 | decimal(16,0) | Increase (Decrease) in loss on inventory valuation - CFO | T | Losses or reversals recognized when inventory market value is lower than cost. |
| 165 | a721k | decimal(16,0) | Interest expense - CFO | T | Interest expense adjustments made for cash flow calculation by indirect method. |
| 166 | a7533 | decimal(16,0) | Inventory shortages (overages) and loss on disposal of inventory - CFO | T | Inventory adjustments from differences between physical count and book records, and write-offs due to expiration, deterioration, or damage. |
| 167 | a721j | decimal(16,0) | Interest income - CFO | T | Interest income adjustments made for cash flow calculation by indirect method. |
| 168 | a7333 | decimal(16,0) | Dividend income - CFO | T | Dividend income adjustments made for cash flow calculation by indirect method. |
| 169 | a7227 | decimal(16,0) | Share-based payments - CFO | T | Employee stock option compensation costs recognized as the difference between market price and exercise price on the measurement date. |
| 170 | a7213 | decimal(16,0) | Share of profit of associates & JVs (equity method) - CFO | T | Includes amortization of premium and discount, and consolidation credit amortization (consolidated financial statements). |
| 171 | a7214 | decimal(16,0) | Share of loss of associates & JVs (equity method) - CFO | T | Includes amortization of premium and discount, and consolidation credit amortization (consolidated financial statements). |
| 172 | a7221 | decimal(16,0) | Gain on disposal of fixed assets - CFO | T | Gains on disposal of property, plant, and equipment. |
| 173 | a7222 | decimal(16,0) | Loss on disposal of fixed assets - CFO | T | Losses on disposal of property, plant, and equipment. |
| 174 | a722f | decimal(16,0) | L(G) on disposal of investment properties - CFO | T | Gains or losses on disposal of investment property. |
| 175 | a722g | decimal(16,0) | L(G) on disposal of intangible assets - CFO | T | Gains or losses on disposal of intangible assets. |
| 176 | a7233 | decimal(16,0) | L(G) on disposal of investments (equity method) - CFO | T | Losses on disposal of short-term and long-term investments. |
| 177 | a7234 | decimal(16,0) | L(G) on disposal of investments - CFO | T | Gains on disposal of short-term and long-term investments. |
| 178 | a723h | decimal(16,0) | Impairment loss on fin. assets - CFO | T | Impairment losses on financial assets when carrying amount exceeds recoverable amount. |
| 179 | a723m | decimal(16,0) | Reversal of impairment loss on fin. assets - CFO | T | Reversal of previously recognized impairment losses on financial assets. |
| 180 | a7225 | decimal(16,0) | Impairment loss on non-fin. assets - CFO | T | Asset impairment losses per Accounting Standards Bulletin No. 35. |
| 181 | a7224 | decimal(16,0) | Reversal of impairment loss on non-fin. assets - CFO | T | Reversal of previously recognized impairment losses (excluding goodwill). |
| 182 | a722h | decimal(16,0) | L(G) on corporate bonds repurchases - CFO | T | Losses or gains on repurchase of corporate bonds. |
| 183 | a7243 | decimal(16,0) | Provision of reserve - CFO | T | Provisions recognized during the period, excluding pension provisions (positive values). |
| 184 | a7244 | decimal(16,0) | Reversal of reserve - CFO | T | Reversals of provisions during the period, excluding pension provisions (negative values). |
| 185 | a7231 | decimal(16,0) | Decrease (Increase) in fin. assets at FVPL - CFO | T | Changes in financial assets measured at fair value through profit or loss (increase indicated by negative value). |
| 186 | a723e | decimal(16,0) | Decrease (Increase) in fin. assets for hedging - CFO | T | Changes in hedging financial assets (increase indicated by negative value). |
| 187 | a727l | decimal(16,0) | Decrease (Increase) in contract assets - CFO | T | Changes in contract assets (increase indicated by negative value). |
| 188 | a7511 | decimal(16,0) | Decrease (Increase) in accounts receivable - CFO | T | Changes in accounts receivable (increase indicated by negative value). |
| 189 | a7521 | decimal(16,0) | Decrease (Increase) in other accounts receivable - CFO | T | Changes in other receivables (increase indicated by negative value). |
| 190 | a7531 | decimal(16,0) | Decrease (Increase) in inventories - CFO | T | Changes in inventory (increase indicated by negative value). |
| 191 | a7278 | decimal(16,0) | Decrease (Increase) in prepayments - CFO | T | Changes in prepaid expenses (increase indicated by negative value). |
| 192 | a727n | decimal(16,0) | Decrease (Increase) in biological assets - CFO | T | Changes in biological assets (increase indicated by negative value). |
| 193 | a723f | decimal(16,0) | Decrease (Increase) in other fin. assets - CFO | T | Changes in other financial assets (increase indicated by negative value). |
| 194 | a7232 | decimal(16,0) | Increase (Decrease) in fin. liabilities at FVPL - CFO | T | Changes in financial liabilities measured at fair value through profit or loss. |
| 195 | a723j | decimal(16,0) | Increase (Decrease) in fin. liabilities for hedging - CFO | T | Changes in hedging financial liabilities. |
| 196 | a7515 | decimal(16,0) | Increase (Decrease) in contract liabilities - CFO | T | Changes in contract liabilities. |
| 197 | a7512 | decimal(16,0) | Increase (Decrease) in accounts payable - CFO | T | Changes in accounts payable. |
| 198 | a7280 | decimal(16,0) | Increase (Decrease) in other accounts payable - CFO | T | Changes in other payables. |
| 199 | a723l | decimal(16,0) | Increase (Decrease) in other fin. liabilities - CFO | T | Changes in other financial liabilities. |
| 200 | a7546 | decimal(16,0) | Increase (Decrease) in provisions - CFO | T | Changes in liability provisions. |
| 201 | a7253 | decimal(16,0) | Employee pension provision - CFO | T | Pension provisions recognized during the period (reversals shown as negative values). |
| 202 | a7510 | decimal(16,0) | Employee pension payment - CFO | T | Actual pension payments during the period. |
| 203 | a720c | decimal(16,0) | Interest received - CFO | T | Interest actually received from main operating activities. |
| 204 | a724l | decimal(16,0) | Dividends received - CFO | T | Dividends received from long-term investments accounted for by equity method, classified as operating activities. |
| 205 | a7714 | decimal(16,0) | Interest paid - CFO | T | Interest actually paid from main operating activities. |
| 206 | a7713 | decimal(16,0) | Dividends paid - CFO | T | Dividends actually paid to shareholders. |
| 207 | a7721 | decimal(16,0) | Income taxes refund (paid) - CFO | T | Income taxes actually paid. |
| 208 | a729c | decimal(16,0) | Other adjustment - CFO | T | Items not classifiable under the above operating activities are included in adjustments. |
| 209 | a7210 | decimal(16,0) | Net cash flows from (used in) operating activities | T | Refers to cash inflows and outflows from regular operating activities. |
| 210 | a736c | decimal(16,0) | Decrease (Increase) in fin. assets at FVPL - CFI | T | Purchases or sales of financial assets measured at fair value through profit or loss; purchases shown as negative values, classified as investing activities. |
| 211 | a7362 | decimal(16,0) | Decrease (Increase) in fin. assets at FVOCI - CFI | T | Purchases or sales of financial assets measured at fair value through other comprehensive income; purchases shown as negative values, classified as investing activities. |
| 212 | a736d | decimal(16,0) | Decrease (Increase) in fin. assets measured at AC - CFI | T | Purchases or sales of financial assets measured at amortized cost; purchases shown as negative values, classified as investing activities. |
| 213 | a736e | decimal(16,0) | Decrease (Increase) in hedging fin. assets & liabilities - CFI | T | Purchases or sales of hedging financial assets and liabilities; purchases shown as negative values, classified as investing activities. |
| 214 | a7331 | decimal(16,0) | Increase (Decrease) in receivables - CFI | T | Changes in accounts receivable classified as investing activities. |
| 215 | a7336 | decimal(16,0) | Purchase of long-term investments - CFI | T | Purchases of long-term investments (including equity securities, bonds, land, and others). |
| 216 | a7335 | decimal(16,0) | Sale of long-term investments - CFI | T | Sales of long-term investments (including equity securities, bonds, land, and others). |
| 217 | a7324 | decimal(16,0) | Purchase of fixed assets - CFI | T | Acquisitions of property, plant, and equipment (including prepaid equipment and idle assets); includes purchases of idle fixed assets such as farmland accounted as other assets. |
| 218 | a7323 | decimal(16,0) | Sale of fixed assets - CFI | T | Proceeds from disposal of idle assets. |
| 219 | a7340 | decimal(16,0) | Decrease (Increase) in investment properties - CFI | T | Purchases or sales of investment property; purchases shown as negative values. |
| 220 | a7560 | decimal(16,0) | Decrease (Increase) in intangible assets - CFI | T | Changes in intangible assets; increases shown as negative values. |
| 221 | a7368 | decimal(16,0) | Decrease (Increase) in other fin. assets - CFI | T | Changes in other financial assets; increases shown as negative values, classified as investing activities. |
| 222 | a7350 | decimal(16,0) | Net cash flow from acquisition of subsidiaries - CFI | T | Includes cash flow effects from banks assuming obligations of other banks; normally negative but may be positive due to acquisitions. |
| 223 | a7352 | decimal(16,0) | Cash acquired from merger - CFI | T | Cash inflows from company acquisitions. |
| 224 | a7353 | decimal(16,0) | Cash outflow from disposal of subsidiaries - CFI | T | Cash outflows when consideration received from disposal of subsidiaries is less than cash balance of disposed subsidiaries. |
| 225 | a739c | decimal(16,0) | Interest received - CFI | T | Interest actually received classified as investing activities. |
| 226 | a739b | decimal(16,0) | Dividends received - CFI | T | Dividends actually received classified as investing activities. |
| 227 | a739d | decimal(16,0) | Income taxes refund (paid) - CFI | T | Income taxes actually paid or refunded classified as investing activities. |
| 228 | a739e | decimal(16,0) | Other adjustment - CFI | T | Items not classifiable under the above investing activities are included in adjustments. |
| 229 | a7300 | decimal(16,0) | Net cash flows from (used in) investing activities | T | Refers to cash inflows and outflows from investing activities. |
| 230 | a7411 | decimal(16,0) | Increase (Decrease) in short-term debt - CFF | T | Changes in borrowings and overdrafts from financial institutions or others. |
| 231 | a7412 | decimal(16,0) | Increase (Decrease) in short-term notes and bills payable - CFF | T | Changes in short-term notes payable. |
| 232 | a7443 | decimal(16,0) | Proceeds from issuing bonds - CFF | T | Actual changes in company financing amounts during the period. |
| 233 | a7444 | decimal(16,0) | Repayments of bonds - CFF | T | Actual repayments of company debt during the period. |
| 234 | a7441 | decimal(16,0) | Increase in long-term debt - CFF | T | Borrowings or repayments of debt with maturities over one year. |
| 235 | a7442 | decimal(16,0) | Repayments of long-term debts - CFF | T | Repayment of long-term debt. |
| 236 | a7448 | decimal(16,0) | Proceeds from issuing preference share liabilities - CFF | T | Issuance of special shares with financial liability characteristics under Accounting Standards Bulletin No. 36. |
| 237 | a7449 | decimal(16,0) | Repayments of preference share liabilities - CFF | T | Repayment of special shares with financial liability characteristics under Accounting Standards Bulletin No. 36. |
| 238 | a7446 | decimal(16,0) | Decrease (Increase) in treasure shares - CFF | T | Actual changes in treasury shares during the period. |
| 239 | a7445 | decimal(16,0) | Proceeds from capital increase (decrease) - CFF | T | Includes premiums, advances on shares, refunds of advances, initial capital stock, and issuance of GDRs; negative values indicate capital reduction and share refunds. |
| 240 | a7447 | decimal(16,0) | Exercise of employee share options - CFF | T | Proceeds from employee exercise of stock options at specified prices. |
| 241 | a7611 | decimal(16,0) | Cash dividends paid - CFF | T | Includes director and supervisor remuneration and employee bonuses before June 1997. |
| 242 | a7431 | decimal(16,0) | Increase (Decrease) in fin. liabilities at FVPL - CFF | T | Changes in financial liabilities measured at fair value through profit or loss, classified as financing activities. |
| 243 | a7433 | decimal(16,0) | Increase (decrease) in fin. liabilities measured at AC - CFF | T | Changes in financial liabilities measured at amortized cost, classified as financing activities. |
| 244 | a7430 | decimal(16,0) | Increase (Decrease) in hedging fin. instruments - CFF | T | Purchases or sales of hedging financial assets and liabilities, classified as financing activities. |
| 245 | a7432 | decimal(16,0) | Increase (Decrease) in other fin. liabilities - CFF | T | Changes in other financial liabilities, classified as financing activities. |
| 246 | a7470 | decimal(16,0) | Changes in NCI - CFF | T | Changes in non-controlling interests within shareholders’ equity. |
| 247 | a744a | decimal(16,0) | Acquisition of ownership interests in subsidiaries - CFF | T | Cash outflows from acquisition of subsidiary equity interests. |
| 248 | a74ab | decimal(16,0) | Disposal of ownership interests in subsidiaries (without losing control) - CFF | T | Cash inflows from disposal of subsidiary equity interests. |
| 249 | a7712 | decimal(16,0) | Interest paid - CFF | T | Interest payments actually made, classified as financing activities. |
| 250 | a7460 | decimal(16,0) | Income taxes refund (paid) - CFF | T | Income taxes actually paid or refunded, classified as financing activities. |
| 251 | a749b | decimal(16,0) | Other adjustment - CFF | T | Items not classifiable under the above financing activities are included in financing activity adjustments. |
| 252 | a7400 | decimal(16,0) | Net cash flows from (used in) financing activities | T | Refers to cash inflows and outflows from financing activities. |
| 253 | a7700 | decimal(16,0) | Effect of exchange rate changes on cash and cash equivalents | T | Foreign currency cash balances converted at period-end exchange rate greater than amounts converted at transaction or weighted average rates. |
| 254 | a7800 | decimal(16,0) | Cash flows during current period | T | Net cash flows generated during the period. |
| 255 | a7910 | decimal(16,0) | Cash and cash equivalents at beginning of period | T | Cash and cash equivalents at beginning of period. |
| 256 | a7920 | decimal(16,0) | Cash and cash equivalents at end of period | T | Cash and cash equivalents at end of period. |
| 257 | r101 | decimal(16,0) | ROA (A) - Income from Continuing Operation Before Interest | - | Also known as Return on Assets (ROA), measures a company’s ability to generate profit using its assets. (Profit indicator: after-tax Earnings Before Interest) |
| 258 | r11v | decimal(16,0) | ROA - CI | - | Also known as Return on Assets (ROA), measures a company’s ability to generate profit using its assets. (Profit indicator: comprehensive income) |
| 259 | r103 | decimal(16,0) | ROE - After Tax | - | Also known as Return on Equity (ROE), measures a company’s ability to generate profit using shareholders’ equity. (Profit indicator: after-tax net income) |
| 260 | r145 | decimal(16,0) | Net Profit Margin - Before Interest, Taxes, Depreciation and Amortization | - | Measures a company’s ability to generate cash flow and profitability from its core operating activities. |
| 261 | r11U | decimal(16,0) | ROE - CI | - | Also known as Return on Equity (ROE), measures a company’s ability to generate profit using shareholders’ equity. (Profit indicator: total comprehensive income for the period) |
| 262 | r105 | decimal(16,0) | Gross Margin Ratio | - | Measures profitability by gross profit earned per unit of revenue. |
| 263 | r106 | decimal(16,0) | Operating Income Ratio | - | Measures a company’s profitability from its core business operations. |
| 264 | r107 | decimal(16,0) | Pre-Tax Income Ratio | - | Measures a company’s pre-tax profitability, including non-operating income. |
| 265 | r108 | decimal(16,0) | Net Income Ratio | - | Measures a company’s after-tax profitability, including non-operating income. |
| 266 | r112 | decimal(16,0) | Net Non-Operating Income Ratio | - | Measures a company’s non-operating profitability. |
| 267 | r179 | decimal(16,0) | Berry Ratio | - | According to the tax transfer pricing audit guidelines, comparable profit method indicators include: return on operating assets, operating profit margin, Berry ratio, and other profit ratios prescribed by the Ministry of Finance. These are based on average profit ratios from comparable uncontrolled transactions over a specified period. |
| 268 | r201 | decimal(16,0) | Operating Expenses Ratio | - | Measures the proportion of various operating expenses to operating revenue. |
| 269 | r203 | decimal(16,0) | R&D Expenses Ratio | - | Measures the ratio of research and development expenses to total revenue. |
| 270 | r205 | decimal(16,0) | Cash Flow Ratio | - | Measures whether operating cash flow generated under normal operations is sufficient to cover current liabilities. |
| 271 | r302 | decimal(16,0) | BV Per Share (B) - Reserve for Capital Increase Adjusted | - | Measures the total shareholders’ equity attributable per share (including common and preferred shareholders). |
| 272 | r307 | decimal(16,0) | BV Per Share (A) - Reserve for Capital Increase and Preference Shares Adjusted | - | Measures the total shareholders’ equity attributable per common share. |
| 273 | r308 | decimal(16,0) | BV Per Share (C) - Preference Shares Adjusted | - | Measures the total shareholders’ equity attributable per common share. |
| 274 | r303 | decimal(16,0) | Cash Flow Per Share | - | Measures the amount of operating cash flow per common share. |
| 275 | r304 | decimal(16,0) | Sales Per Share | - | Measures the amount of sales (revenue) attributable per share, including both common and preferred shareholders. |
| 276 | r305 | decimal(16,0) | Operating Income Per Share | - | Measures the amount of operating income attributable per share, including both common and preferred shareholders. |
| 277 | r306 | decimal(16,0) | Pre-Tax Income Per Share | - | Measures the amount of pre-tax net income recognized per ordinary share during an accounting period. |
| 278 | r401 | decimal(16,0) | Net Operating Revenue Growth Rate - YOY | - | Measures the year-over-year growth rate in revenue. |
| 279 | r402 | decimal(16,0) | Gross Operating Profit Growth Rate - YOY | - | Measures the year-over-year growth rate in gross profit. |
| 280 | r403 | decimal(16,0) | Operating Income Growth Rate - YOY | - | Measures the year-over-year growth rate in operating profit. |
| 281 | r404 | decimal(16,0) | Pre-Tax Income Growth Rate - YOY | - | Measures the year-over-year growth rate in pre-tax net income. |
| 282 | r405 | decimal(16,0) | Net Income Growth Rate - YOY | - | Measures the year-over-year growth rate in after-tax net income. |
| 283 | r406 | decimal(16,0) | Income from Continuing Operations Growth Rate - YOY | - | Measures the year-over-year growth rate in recurring net income. |
| 284 | r408 | decimal(16,0) | Total Assets Growth Rate - YOY | - | Measures the year-over-year growth rate in total assets. |
| 285 | r409 | decimal(16,0) | Total Equity Growth Rate - YOY | - | Measures the year-over-year growth rate in net equity. |
| 286 | r411 | decimal(16,0) | Return on Total Assets Growth Rate - YOY | - | Measures the growth rate of after-tax Earnings Before Interest, Taxes, and Depreciation (EBITDA) generated by invested assets. |
| 287 | r501 | decimal(16,0) | Current Ratio | - | Measures a company’s liquidity and debt repayment capacity. |
| 288 | r502 | decimal(16,0) | Acid-Test Ratio | - | Measures a company’s liquidity and short-term debt repayment ability. |
| 289 | r503 | decimal(16,0) | Interest Expense Ratio | - | Measures the actual interest burden of the company (measured by financial costs). |
| 290 | r504 | decimal(16,0) | Total Liabilities to Equity Ratio | - | Measures a company’s long-term debt repayment capacity and capital structure. |
| 291 | r505 | decimal(16,0) | Liabilities Ratio | - | Measures a company’s long-term debt repayment capacity and capital structure. |
| 292 | r506 | decimal(16,0) | Equity to Total Assets Ratio | - | Measures a company’s long-term debt repayment capacity and capital structure. |
| 293 | r507 | decimal(16,0) | (Long-Term Liabilities +Equity) /Fixed Assets Ratio | - | Measures the long-term funding sources for fixed assets. |
| 294 | debt | decimal(16,0) | Short-Term and Long-Term Liabilities | - | Measures the portion of a company’s liabilities related to financing activities. |
| 295 | r699 | decimal(16,0) | Net Debt | - | Measures whether the company’s cash and liquid financial assets can cover its external borrowings. |
| 296 | r509 | decimal(16,0) | Debt to Equity Ratio | - | Evaluates the actual debt structure based on the proportion of creditor borrowings and shareholder equity within operating capital. |
| 297 | r512 | decimal(16,0) | Times Interest Earned | - | Measures a company’s ability to cover interest expenses using pre-tax EBIT (long-term debt repayment ability). |
| 298 | r513 | decimal(16,0) | Operating Income/Capital | - | Measures the portion of operating profit per share attributable to each shareholder for the fiscal year. |
| 299 | r514 | decimal(16,0) | Pre-Tax Income /Capital | - | Measures the portion of pre-tax net income per share attributable to each shareholder for the fiscal year. |
| 300 | r678 | decimal(16,0) | Working Capital | - | Measures a company’s ability to repay short-term debt using assets closely related to daily operations. |
| 301 | r606 | decimal(16,0) | (Inventories +Accounts Receivable) /Equity Ratio | - | Measures a company’s ability to manage inventory and accounts receivable. |
| 302 | r608 | decimal(16,0) | Accounts Receivable Turnover | - | Measures the speed and efficiency of a company’s cash collection. |
| 303 | r607 | decimal(16,0) | Total Asset Turnover | - | Measures the overall efficiency in asset utilization. |
| 304 | r609 | decimal(16,0) | Days Sales Outstanding | - | Measures the speed and efficiency of cash collection. |
| 305 | r610 | decimal(16,0) | Inventory Turnover | - | Measures inventory management efficiency. |
| 306 | r611 | decimal(16,0) | Days Inventory on Hand | - | Measures inventory management efficiency. |
| 307 | r612 | decimal(16,0) | Fixed Asset Turnover | - | Measures fixed asset utilization efficiency. |
| 308 | r613 | decimal(16,0) | Equity Turnover | - | Measures the efficiency of equity capital usage. |
| 309 | r614 | decimal(16,0) | Days Payable Outstanding | - | Measures the average number of days required to pay suppliers. |
| 310 | r615 | decimal(16,0) | Net Operating Cycle | - | Measures the time required to generate cash inflows from one operating cycle. |
| 311 | r69b | decimal(16,0) | Free Cash Flow (D) | T | Measures the amount of freely available and disposable cash flow. |
| 312 | a0200 | decimal(16,0) | Discounts and loans, net_Banking and Financial | T | Banking Industry: Main operating activities of banks, including discounting and rediscounting, overdrafts, short-, medium-, and long-term guarantees, and credit loans. Financial Holding Companies (FHC): Includes discounting, rediscounting, loans, life insurance loans, premium advances, and collections transferred from loans. Disclosure item for the banking industry and financial holding companies |
| 313 | a1300 | decimal(16,0) | Total deposits and remittances_Banking and Financial | T | All types of customer deposits and remittance funds are included. Disclosure item for the banking industry and financial holding companies |
| 314 | a3510 | decimal(16,0) | Total interest expenses_Banking and Financial | T | Banking Industry: All interest expenses arising from accepting deposits or borrowing other debts. Financial Holding Companies (FHC): Includes interest expenses arising from accepting deposits or borrowing other debts, financing and securities lending businesses, repurchase agreements for bills and bond liabilities, re-deposited margin deposits, and financial liabilities. Disclosure item for the banking industry and financial holding companies |
| 315 | a341c | decimal(16,0) | Net income (loss) of interest_Banking and Financial | T | Net amount of interest income minus interest expenses. Disclosure item for the banking industry and financial holding companies |
| 316 | a345a | decimal(16,0) | Net service fee (charge) income (losses)_Banking and Financial | T | Net amount of fee income minus fee expenses. Disclosure item for the banking industry and financial holding companies |
| 317 | a340a | decimal(16,0) | Net income_Banking and Financial | T | Sum of net interest income and other net income/loss excluding interest. Disclosure item for the banking industry and financial holding companies |
| 318 | a3350 | decimal(16,0) | Total operating costs_Insurance | T | All expenditures (losses) accumulated from transactions related to direct underwriting, inward/outward reinsurance, and investment activities during the current period arising from regular business operations. Disclosure item for the insurance industry |
| 319 | a3400 | decimal(16,0) | Total non-operating income and expenses_Insurance | T | Non-operating income and expenses of insurance industries. Disclosure item for the insurance industry |
| 320 | a310c | decimal(16,0) | Total revenue_Securities | T | Total operating income of securities industries excluding non-operating Disclosure item for the securities industry income. |
| 321 | a3600 | decimal(16,0) | Total expenditure and expense_Securities | T | Total expenses and costs of securities industries. Disclosure item for the securities industry |
| 322 | a340F | decimal(16,0) | Total non-operating income and expenses_Securities | T | Non-operating items – total equity-method recognized income from associates and other non-operating gains and losses. Disclosure item for the securities industry |
API Request Examples¶
Example