Regulations on Business Entity Accounting Handling Article 36
Non-operating income and expenses: defined as the revenues and expenses which do not arise from usual operating activities in the current period; include interest income, rental income, royalty income, dividend income, interest expense, gains (losses) on financial assets (liabilities) at fair value through profit or loss, gains (losses) from investments for using equity method, gains (losses) on foreign exchange, gains (losses) on disposals of investment, gains (losses) on disposal property, plant and equipment, gains on reversal of impairment loss.Interest revenues and expenses shall be presented separately. Gains (losses) on financial assets (liabilities) at fair value through profit or loss, gains (losses) from investments for using equity method, gains (losses) on foreign exchange, gains (losses) on disposals of investment may be presented at the respective net amount.
中文原文 商業會計處理準則第36條
營業外收益及費損，指本期內非因經常營業活動所發生之收益及費損，例如利息收入、租金收入、權利金收入、股利收入、利息費用、透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益、處分投資損益、處分不動產、廠房及設備損益、減損損失及減損迴轉利益等。
利息收入及利息費用應分別列示。
透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益及處分投資損益，得以其淨額列示。
利息收入及利息費用應分別列示。
透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益及處分投資損益，得以其淨額列示。