Regulations Governing the Preparation of Financial Reports by Company-Type Futures Exchanges Article 11
Assets shall be properly classified. Current and non-current assets shall be distinguished.For each asset line item, the total amount expected to be recovered within 12 months after the balance sheet date and the total amount expected to be recovered more than 12 months after the balance sheet date shall be separately presented in the financial statements or disclosed in the notes.Current assets means that the company-type futures exchange expects to realize the asset, or intends to sell or consume it, in its normal operating cycle; that it holds the asset primarily for the purpose of trading; that it expects to realize the asset within 12 months after the balance sheet date; or that the asset is cash or a cash equivalent, unless the asset is to be used for an exchange or to settle a liability, or otherwise remains restricted, at more than 12 months after the balance sheet date. As a minimum, current assets shall include the following asset line items:1.Cash and cash equivalents:A.Cash on hand, demand deposits, and short-term, highly liquid time deposits or investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.B.A company-type futures exchange shall disclose the components of cash and cash equivalents and the policy which it adopts in determining the composition of cash and cash equivalents.2.Financial assets at fair value through profit or loss–current:A.Financial assets not measured at amortized cost or at fair value through other comprehensive income.B.Financial assets measured at amortized cost or at fair value through other comprehensive income, which may be designated as financial assets measured at fair value through profit or loss according to IFRS 9.3.Financial assets measured at fair value through other comprehensive income - current:A.Debt instrument investments that meet all of the following conditions:a.The company-type futures exchange holds the financial assets within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.b.The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.B.Equity investments not held for trading, for which the entity has irrevocably elected at initial recognition to present changes in fair value in "other comprehensive income," and which may not be re-recorded after being recognized.C.The company-type futures exchange shall establish evaluation and assessment working procedures and collect reasonable supporting evidentiary information of its business model, contractual cash flows, and equity investments not held for trading, and the related control measures shall be incorporated into its accounting system.D.Financial assets measured at amortized cost – current, meaning all of the following conditions are met:a.The company-type futures exchange holds the financial assets within a business model whose objective is to hold the financial asset to collect the contractual cash flows.b.The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.c.The company-type futures exchange shall establish evaluation and assessment working procedures and collect reasonable supporting evidentiary information of its business model, contractual cash flows, and equity investments not held for trading, and the related control measures shall be incorporated into its accounting system.E.Financial assets for hedging–current:a.Financial asset that is a designated and effective hedging instrument under hedge accounting requirements.b.The company-type futures exchange shall record these financial assets under the category of derivative instrument, non-derivative financial assets measured at fair values and not at fair values.F.Trade receivables: Means the entity has an unconditional contractual right to consideration for services that have been transferred:a.Trade receivables shall be measured in accordance with IFRS 9. However, short-term trade receivables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.b.With respect to discounted or transferred trade receivables, an assessment shall be made to determine whether the risks and rewards of the trade receivables, and the control retained over them, will qualify them for derecognition in accordance with IFRS 9.c.Trade receivables from related parties in significant amounts shall be presented separately.d.The company-type futures exchange shall disclose an aged analysis of trade receivables.G.Other receivables refers to receivables other than trade receivables.H.Current tax assets: The portion of the tax amount already paid in respect of current and prior periods that exceeds the amount due for those periods.I.Prepayments: All prepayments and prepaid expenses.J.Non-current assets held for sale:a.Any non-current asset, or asset included in a disposal group held for sale, that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups, and whose sale must be highly probable.b.The measurement, presentation, and disclosure of non-current assets held for sale and disposal groups held for sale shall be made in accordance with IFRS 5.c.When non-current assets or disposal groups classified as held for sale no longer meet the criteria in IFRS 5, they shall cease to be classified as held for sale.d.When assets or disposal groups meet the definition of held for distribution to owners, they shall be reclassified from held for sale to held for distribution to owners, and shall be deemed an extension of the original disposal plan, and the classification, presentation, and measurement of the new disposal plan shall apply. When the assets or disposal groups classified as held for distribution to owners no longer meet the criteria in IFRS 5, they shall cease to be classified as held for distribution to owners.K.Other current assets: Current assets not attributable to any of the classes above.Non-current assets refers to tangible, intangible and financial assets of a long-term nature, other than assets classified as current. As a minimum, non-current assets shall include the following asset line items:1.Investments accounted for using the equity method:A.The valuation and presentation of investments accounted for using the equity method shall be made in accordance with IAS 28.B.When investment gain or loss is recognized, if the financial reports prepared by an associate do not conform to these Regulations, those financial reports shall first be adjusted to achieve conformance before they may be used to recognize investment gain or loss. The financial reports of an associate used in applying the equity method shall be prepared as of the same date as that of the company-type futures exchange, and if prepared as of a different date, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the company-type futures exchange's financial reports. In no case shall there be more than 3 months difference between the balance sheet date of the associate and that of the company-type futures exchange. If a CPA determines, pursuant to Statement of Auditing Standards No. 51, that an associate has a material effect on the fair presentation of the financial reports of a company-type futures exchange, the financial reports of the associate shall be audited by a CPA in accordance with the Regulations Governing Auditing and Certification of Financial Statements by Certified Public Accountants and generally accepted auditing standards.C.If an investment accounted for using the equity method is pledged as collateral or otherwise subject to any restriction or limitation, that fact shall be noted.2.Property and equipment:A.Tangible asset items that are held for use in the supply of goods or services, for rental to others, or for administrative purposes, and that are expected to be used during more than 1 financial year or 1 operating cycle.B.Property and equipment shall be subsequently measured using the cost model and accounted for in accordance with IAS 16.C.Each component of property and equipment that is significant shall be depreciated separately. The depreciation method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight-line method shall be used. The depreciable amount should be allocated on a systematic basis over the asset's useful life.D.When items of property and equipment have different useful lives, or provide economic benefits in different ways, or are subject to different depreciation methods or depreciation rates, the notes shall show each class of their material components.3.Right-of-use assets:A.Means an asset that represents a lessee's right to use an underlying asset for the lease term.B.A right-of-use asset shall be accounted for in accordance with IFRS 16.4.Investment property:A.Means property that is held by the owner or that is held by the lessee with the right of use, to earn rentals, or for capital appreciation, or both.B.Investment property shall be subsequently measured using the cost model and accounted for in accordance with IAS 40. If the investment property is subsequently measured at fair value, the valuation model, qualifications of the appraiser, and information disclosure shall comply with Article 9, paragraph 4, subparagraph 4 of the Regulations Governing the Preparation of Financial Reports by Securities Issuers.5.Intangible assets:A.Refers to an identifiable non-monetary asset without physical substance that meets the definition of identifiability, control by an entity, and future economic benefits.B.Intangible assets shall be subsequently measured using the cost model and accounted for in accordance with IAS 38.C.The amortization method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight-line method shall be used. The amortized amount of an intangible asset shall be allocated on a systematic basis over its useful life.6.Deferred tax assets: The amounts of income taxes recoverable in future periods in respect of deductible temporary differences, the carryforward of unused tax losses, and the carryforward of unused tax credits.7.Other non-current assets: Non-current assets not attributable to any of the classes above.The accounting and the recognition and measurement of allowance for losses of the items described in the preceding two paragraphs in relation to financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive profit or loss, financial assets measured at amortized cost, , financial assets for hedging, trade receivables, and other receivables shall be in accordance with IFRS 9. The allowance for losses shall be classified as subtraction from financial assets measured at amortized cost, futures trading margins receivable, deduction from receivable and other receivables. Where the listed items are more specifically classified, the allowance for losses shall be shown separately accordingly.A company-type futures exchange shall assess as of each balance sheet date whether there is any objective evidence of impairment for the items described in paragraphs 3 and 4 in relation to available-for-sale financial assets, financial assets measured at cost, debt instrument investment for which no active market exists, held-to-maturity financial assets, futures trading margins receivable, trade receivables, other receivables, investments accounted for using the equity method, property and equipment, right-of-use assets, investment property measured using cost model, and intangible assets. If any such evidence exists, the FCM shall recognize the amount of any impairment loss in accordance with IAS 36. If the recoverable amount of non-financial assets is determined on the basis of fair value less costs of disposal, disclose the extra information regarding the fair value measurement, including the level of the fair value hierarchy, the valuation techniques, and the key assumptions. If the recoverable amount is determined on the basis of value in use, disclose the discount rate for value in use measurement.With respect to the items described in paragraph 3 and paragraph 4 in relation to financial assets at fair value through profit or loss, financial assets measured at fair value through other comprehensive profit or loss, financial assets measured at amortized cost, financial assets for hedging, trade receivables, other receivables, non-current assets held for sale, and investment property, the measurement and disclosure of fair value shall be made in accordance with IFRS 13.The items described in paragraphs 3 and 4 in relation to financial assets at fair value through profit or loss, financial assets measured at fair value through other comprehensive profit or loss, financial assets measured at amortized cost, financial assets for hedging, shall be distinguished as current and non-current based on liquidity.
中文原文 公司制期貨交易所財務報告編製準則第11條
資產應作適當之分類。
流動資產與非流動資產應予以劃分。
各資產項目預期於資產負債表日後十二個月內回收之總金額，及超過十二個月後回收之總金額，應分別在財務報表表達或附註揭露。
流動資產係指預期於其正常營業週期中實現該資產，或意圖將其出售或消耗；主要為交易目的而持有該資產；預期於資產負債表日後十二個月內實現該資產；現金或約當現金，但不包括於資產負債表日後逾十二個月用以交換、清償負債或受有其他限制者。
流動資產至少應包括下列各項目：
一、現金及約當現金：
（一）庫存現金、活期存款及可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之定期存款或投資。
（二）公司制期貨交易所應揭露現金及約當現金之組成部分，及其用以決定該組成項目之政策。
二、透過損益按公允價值衡量之金融資產－流動：
（一）指非屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產。
（二）屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產，依國際財務報導準則第九號規定可指定為透過損益按公允價值衡量之金融資產。
三、透過其他綜合損益按公允價值衡量之金融資產－流動：
（一）指同時符合下列條件之債務工具投資：1.公司制期貨交易所係在以收取合約現金流量及出售為目的之經營模式下持有該金融資產。
2.該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
（二）指非持有供交易之權益工具投資，於原始認列時，指定將其公允價值變動列於其他綜合損益，且經指定即不得重分類。
（三）公司制期貨交易所持有金融工具之經營模式、合約現金流量，及非持有供交易之權益工具，應建立判斷及評估之作業流程，並蒐集合理之資訊佐證，相關控管措施，應納入其會計制度。
四、按攤銷後成本衡量之金融資產－流動，指同時符合下列條件者：
（一）公司制期貨交易所係在以收取合約現金流量為目的之經營模式下持有該金融資產。
（二）該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
（三）公司制期貨交易所持有金融工具之經營模式、合約現金流量，應建立判斷及評估之作業流程，並蒐集合理之資訊佐證，相關控管措施，應納入其會計制度。
五、避險之金融資產－流動：
（一）依避險會計指定且為有效避險工具之金融資產。
（二）公司制期貨交易所應依衍生工具、透過損益按公允價值衡量及非透過損益按公允價值衡量之非衍生金融資產等分類記載。
六、應收帳款：指依合約約定，已具無條件收取因提供勞務所換得對價金額之權利：
（一）應收帳款應依國際財務報導準則第九號規定衡量。
但未付息之短期應收帳款若折現之影響不大，得以原始發票金額衡量。
（二）應收帳款業經貼現或轉讓者，應就應收帳款之風險及報酬與控制之保留程度，評估是否符合國際財務報導準則第九號除列條件。
（三）金額重大之應收關係人帳款，應單獨列示。
（四）公司制期貨交易所應揭露應收帳款之帳齡分析。
七、其他應收款：係不屬於應收帳款之其他應收款項。
八、本期所得稅資產：與本期及前期有關之已支付所得稅金額超過該等期間應付金額之部分。
九、預付款項：包括各種預付款項及費用。
十、待出售非流動資產：
（一）指依出售處分群組之一般條件及商業慣例，於目前狀態下，可供立即出售，且其出售必須為高度很有可能之非流動資產或待出售處分群組內之資產。
（二）待出售非流動資產及待出售處分群組之衡量、表達與揭露，應依國際財務報導準則第五號規定辦理。
（三）分類為待出售之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待出售。
（四）資產或處分群組符合待分配予業主之定義時，應自待出售重分類為待分配予業主，並視為原始處分計畫之延續，適用新處分方式之分類、表達及衡量規定。
分類為待分配予業主之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待分配予業主。
十一、其他流動資產：不能歸屬於以上各類之流動資產。
非流動資產係指流動資產以外，具長期性質之有形、無形資產及金融資產。
非流動資產至少應包括下列各項目：
一、採用權益法之投資：
（一）採用權益法之投資之評價及表達應依國際會計準則第二十八號規定辦理。
（二）認列投資損益時，關聯企業編製之財務報告若未符合本準則，應先按本準則調整後，再據以認列投資損益，採用權益法所用之關聯企業財務報告日期應與公司制期貨交易所相同，若有不同時，應對關聯企業財務報告日期與公司制期貨交易所財務報告日期間所發生之重大交易或事件之影響予以調整，在任何情況下，關聯企業與公司制期貨交易所之資產負債表日之差異不得超過三個月。
若會計師依審計準則公報第五十一號規定判斷關聯企業對公司制期貨交易所財務報告公允表達影響重大者，關聯企業之財務報告應經會計師依照會計師查核簽證財務報表規則與一般公認審計準則之規定辦理查核。
（三）採用權益法之投資有提供作質，或受有約束、限制等情事者，應予註明。
二、不動產及設備：
（一）指用於商品或勞務提供、出租予他人或供管理目的而持有，且預期使用期間超過一個會計年度或一營業週期之有形資產項目。
（二）不動產及設備之後續衡量應採成本模式，其會計處理應依國際會計準則第十六號規定辦理。
（三）不動產及設備之各項組成若屬重大，應單獨提列折舊，且折舊方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可折舊金額按有系統之基礎於其耐用年限內分攤。
（四）不動產及設備具有不同耐用年限，或以不同方式提供經濟效益，或適用不同折舊方法、折舊率者，應在附註中分別列示重大組成部分之類別。
三、使用權資產：
（一）指承租人於租賃期間內對標的資產具有使用控制權之資產。
（二）使用權資產之會計處理應依國際財務報導準則第十六號規定辦理。
四、投資性不動產：
（一）指為賺取租金或資本增值或兩者兼具，而由所有者所持有或具使用控制權承租人所持有之不動產。
（二）投資性不動產之會計處理應依國際會計準則第四十號規定辦理，後續衡量採用公允價值模式者，其評價方式、估價師資格及資訊揭露等，應依證券發行人財務報告編製準則第九條第四項第三款規定辦理。
五、無形資產：
（一）指無實體形式之可辨認非貨幣性資產，並同時符合具有可辨認性、可被企業控制及具有未來經濟效益。
（二）無形資產之後續衡量應採成本模式，其會計處理應依國際會計準則第三十八號規定辦理。
（三）無形資產攤銷方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可攤銷金額按有系統之基礎於其耐用年限內分攤。
六、遞延所得稅資產：指與可減除暫時性差異、未使用課稅損失遞轉後期及未使用所得稅抵減遞轉後期有關之未來期間可回收所得稅金額。
七、其他非流動資產：不能歸類於以上各類之非流動資產。
前二項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收帳款、其他應收款等項目之會計處理、備抵損失之認列及衡量，應依國際財務報導準則第九號規定辦理。
備抵損失應分別列為按攤銷後成本衡量之金融資產、應收帳款及其他應收款之減項。
各該項目如為更明細之劃分者，備抵損失亦比照分別列示。
公司制期貨交易所應於資產負債表日對第四項有關採用權益法之投資、不動產及設備、使用權資產、採成本模式衡量之投資性不動產、無形資產等項目評估是否有減損之客觀證據，若存在此類證據，應依國際會計準則第三十六號規定，認列減損損失金額。
非金融資產之可回收金額以公允價值減處分成本衡量者，應揭露該公允價值衡量之額外資訊，包括公允價值層級、評價技術及關鍵假設等；可回收金額以使用價值衡量者，應揭露衡量使用價值之折現率。
第三項及第四項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收帳款、其他應收款、待出售非流動資產、投資性不動產等項目有關公允價值之衡量及揭露，應依國際財務報導準則第十三號規定辦理。
第三項及第四項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產等項目，應依流動性區分為流動與非流動。
流動資產與非流動資產應予以劃分。
各資產項目預期於資產負債表日後十二個月內回收之總金額，及超過十二個月後回收之總金額，應分別在財務報表表達或附註揭露。
流動資產係指預期於其正常營業週期中實現該資產，或意圖將其出售或消耗；主要為交易目的而持有該資產；預期於資產負債表日後十二個月內實現該資產；現金或約當現金，但不包括於資產負債表日後逾十二個月用以交換、清償負債或受有其他限制者。
流動資產至少應包括下列各項目：
一、現金及約當現金：
（一）庫存現金、活期存款及可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之定期存款或投資。
（二）公司制期貨交易所應揭露現金及約當現金之組成部分，及其用以決定該組成項目之政策。
二、透過損益按公允價值衡量之金融資產－流動：
（一）指非屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產。
（二）屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產，依國際財務報導準則第九號規定可指定為透過損益按公允價值衡量之金融資產。
三、透過其他綜合損益按公允價值衡量之金融資產－流動：
（一）指同時符合下列條件之債務工具投資：1.公司制期貨交易所係在以收取合約現金流量及出售為目的之經營模式下持有該金融資產。
2.該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
（二）指非持有供交易之權益工具投資，於原始認列時，指定將其公允價值變動列於其他綜合損益，且經指定即不得重分類。
（三）公司制期貨交易所持有金融工具之經營模式、合約現金流量，及非持有供交易之權益工具，應建立判斷及評估之作業流程，並蒐集合理之資訊佐證，相關控管措施，應納入其會計制度。
四、按攤銷後成本衡量之金融資產－流動，指同時符合下列條件者：
（一）公司制期貨交易所係在以收取合約現金流量為目的之經營模式下持有該金融資產。
（二）該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
（三）公司制期貨交易所持有金融工具之經營模式、合約現金流量，應建立判斷及評估之作業流程，並蒐集合理之資訊佐證，相關控管措施，應納入其會計制度。
五、避險之金融資產－流動：
（一）依避險會計指定且為有效避險工具之金融資產。
（二）公司制期貨交易所應依衍生工具、透過損益按公允價值衡量及非透過損益按公允價值衡量之非衍生金融資產等分類記載。
六、應收帳款：指依合約約定，已具無條件收取因提供勞務所換得對價金額之權利：
（一）應收帳款應依國際財務報導準則第九號規定衡量。
但未付息之短期應收帳款若折現之影響不大，得以原始發票金額衡量。
（二）應收帳款業經貼現或轉讓者，應就應收帳款之風險及報酬與控制之保留程度，評估是否符合國際財務報導準則第九號除列條件。
（三）金額重大之應收關係人帳款，應單獨列示。
（四）公司制期貨交易所應揭露應收帳款之帳齡分析。
七、其他應收款：係不屬於應收帳款之其他應收款項。
八、本期所得稅資產：與本期及前期有關之已支付所得稅金額超過該等期間應付金額之部分。
九、預付款項：包括各種預付款項及費用。
十、待出售非流動資產：
（一）指依出售處分群組之一般條件及商業慣例，於目前狀態下，可供立即出售，且其出售必須為高度很有可能之非流動資產或待出售處分群組內之資產。
（二）待出售非流動資產及待出售處分群組之衡量、表達與揭露，應依國際財務報導準則第五號規定辦理。
（三）分類為待出售之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待出售。
（四）資產或處分群組符合待分配予業主之定義時，應自待出售重分類為待分配予業主，並視為原始處分計畫之延續，適用新處分方式之分類、表達及衡量規定。
分類為待分配予業主之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待分配予業主。
十一、其他流動資產：不能歸屬於以上各類之流動資產。
非流動資產係指流動資產以外，具長期性質之有形、無形資產及金融資產。
非流動資產至少應包括下列各項目：
一、採用權益法之投資：
（一）採用權益法之投資之評價及表達應依國際會計準則第二十八號規定辦理。
（二）認列投資損益時，關聯企業編製之財務報告若未符合本準則，應先按本準則調整後，再據以認列投資損益，採用權益法所用之關聯企業財務報告日期應與公司制期貨交易所相同，若有不同時，應對關聯企業財務報告日期與公司制期貨交易所財務報告日期間所發生之重大交易或事件之影響予以調整，在任何情況下，關聯企業與公司制期貨交易所之資產負債表日之差異不得超過三個月。
若會計師依審計準則公報第五十一號規定判斷關聯企業對公司制期貨交易所財務報告公允表達影響重大者，關聯企業之財務報告應經會計師依照會計師查核簽證財務報表規則與一般公認審計準則之規定辦理查核。
（三）採用權益法之投資有提供作質，或受有約束、限制等情事者，應予註明。
二、不動產及設備：
（一）指用於商品或勞務提供、出租予他人或供管理目的而持有，且預期使用期間超過一個會計年度或一營業週期之有形資產項目。
（二）不動產及設備之後續衡量應採成本模式，其會計處理應依國際會計準則第十六號規定辦理。
（三）不動產及設備之各項組成若屬重大，應單獨提列折舊，且折舊方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可折舊金額按有系統之基礎於其耐用年限內分攤。
（四）不動產及設備具有不同耐用年限，或以不同方式提供經濟效益，或適用不同折舊方法、折舊率者，應在附註中分別列示重大組成部分之類別。
三、使用權資產：
（一）指承租人於租賃期間內對標的資產具有使用控制權之資產。
（二）使用權資產之會計處理應依國際財務報導準則第十六號規定辦理。
四、投資性不動產：
（一）指為賺取租金或資本增值或兩者兼具，而由所有者所持有或具使用控制權承租人所持有之不動產。
（二）投資性不動產之會計處理應依國際會計準則第四十號規定辦理，後續衡量採用公允價值模式者，其評價方式、估價師資格及資訊揭露等，應依證券發行人財務報告編製準則第九條第四項第三款規定辦理。
五、無形資產：
（一）指無實體形式之可辨認非貨幣性資產，並同時符合具有可辨認性、可被企業控制及具有未來經濟效益。
（二）無形資產之後續衡量應採成本模式，其會計處理應依國際會計準則第三十八號規定辦理。
（三）無形資產攤銷方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可攤銷金額按有系統之基礎於其耐用年限內分攤。
六、遞延所得稅資產：指與可減除暫時性差異、未使用課稅損失遞轉後期及未使用所得稅抵減遞轉後期有關之未來期間可回收所得稅金額。
七、其他非流動資產：不能歸類於以上各類之非流動資產。
前二項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收帳款、其他應收款等項目之會計處理、備抵損失之認列及衡量，應依國際財務報導準則第九號規定辦理。
備抵損失應分別列為按攤銷後成本衡量之金融資產、應收帳款及其他應收款之減項。
各該項目如為更明細之劃分者，備抵損失亦比照分別列示。
公司制期貨交易所應於資產負債表日對第四項有關採用權益法之投資、不動產及設備、使用權資產、採成本模式衡量之投資性不動產、無形資產等項目評估是否有減損之客觀證據，若存在此類證據，應依國際會計準則第三十六號規定，認列減損損失金額。
非金融資產之可回收金額以公允價值減處分成本衡量者，應揭露該公允價值衡量之額外資訊，包括公允價值層級、評價技術及關鍵假設等；可回收金額以使用價值衡量者，應揭露衡量使用價值之折現率。
第三項及第四項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收帳款、其他應收款、待出售非流動資產、投資性不動產等項目有關公允價值之衡量及揭露，應依國際財務報導準則第十三號規定辦理。
第三項及第四項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產等項目，應依流動性區分為流動與非流動。