Regulations on Business Entity Accounting Handling Article 30
Other equity: defined as the items causing the increase or decrease of equity, including account items as follows:1.Unrealized valuation gains and loss from financial assets measured at fair value through other comprehensive income: the valuation gains and losses produced by financial assets measured at fair value through other comprehensive income measured at fair value.2.Gains and loss on hedging instruments: defined as the effective portion of unrealized gains and loss on hedging instruments.3.Gains and loss on the exchange differences resulting from translating the financial statements in foreign operations: defined as the exchange differences resulting from translating the financial statements of a foreign operation and the monetary items of net investment in a foreign operation.4.Unrealized revaluation surplus: defined as the unrealized revaluation surplus arising under asset revaluation according to law.
中文原文 商業會計處理準則第30條
其他權益，指其他造成權益增加或減少之項目，包括下列會計項目：
一、透過其他綜合損益按公允價值衡量之金融資產未實現損益：指透過其他綜合損益按公允價值衡量之金融資產，依公允價值衡量產生之未實現利益或損失。
二、避險工具損益：指避險工具屬有效避險部分之未實現利益或損失。
三、國外營運機構財務報表換算之兌換差額：指國外營運機構財務報表換算之兌換差額及國外營運機構淨投資之貨幣性項目交易，所產生之兌換差額。
四、未實現重估增值：指依法令辦理資產重估所產生之未實現重估增值等。
一、透過其他綜合損益按公允價值衡量之金融資產未實現損益：指透過其他綜合損益按公允價值衡量之金融資產，依公允價值衡量產生之未實現利益或損失。
二、避險工具損益：指避險工具屬有效避險部分之未實現利益或損失。
三、國外營運機構財務報表換算之兌換差額：指國外營運機構財務報表換算之兌換差額及國外營運機構淨投資之貨幣性項目交易，所產生之兌換差額。
四、未實現重估增值：指依法令辦理資產重估所產生之未實現重估增值等。