Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges Article 14
A company-type stock exchange shall present all items of income and expense recognized in a period in a single statement of comprehensive income displaying components of profit or loss and components of other comprehensive income.A company-type stock exchange shall present expenses recognized in profit or loss under the preceding paragraph using a classification based on their nature.When items of income or expense are material, a company-type stock exchange shall disclose their nature and amount separately in the financial statements or in the notes.As a minimum, the statement of comprehensive income shall include the following line items:1.Revenue:A.Exchange fee revenue: Revenue from exchange fees paid to a company-type stock exchange on a monthly basis and at an approved rate by securities brokers based on the volume of customer trades or by securities dealers based on the volume of proprietary trades made for their own accounts.B.Securities listing fee revenue: Revenue from listing fees paid to a company-type stock exchange by listed companies based on their paid-in capital in accordance with the Agreement for Listing of Securities.C.On-line processing fee revenue: Revenue from stipulated fees paid by securities firms for using the computer equipment of a company-type stock exchange in relation to the centralized securities market.D.Information usage fee revenue: Revenue from stipulated fees paid by institutions such as securities firms, futures commission merchants, and domestic and foreign information companies for using the information transmitted by a company-type stock exchange.E.Data processing fee revenue: Revenue from stipulated fees paid by the Taipei Exchange for the processing of data by a company-type stock exchange on its behalf.F.Other revenue: Revenues not attributable to any of the items above.G.The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If a company-type stock exchange controls specific goods or services before it transfers the goods or services to its customer, , it shall recognize the revenue based on the gross amount; otherwise, it shall recognize the revenue based on the net amount.2.Operating expense: The expenses to be borne as a result of operating activities in the period, including employee benefits expense, depreciation and amortization expense, and other operating expense.3.Net profit or loss upon derecognition of financial assets measured at amortized cost: Means the net profit or less that arises when a company-type stock exchange derecognizes from its books financial assets measured at amortized cost that it had originally recognized.4.Finance costs: Include interest expenditures incurred in relation to operating activities and for all classes of liabilities, with the portion eligible for capitalization being deducted.5.Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.6.Share of the profit or loss of associates and joint ventures accounted for using the equity method: The profit or loss of associates and interests in joint ventures that a company-type stock exchange recognizes using the equity method according to its share in the associates and the interests in joint ventures.7.Net profit or loss upon reclassification of financial assets: Means one of the following conditions, in accordance with IFRS 9:A.Net profit (or loss) that arises when financial assets are reclassified from being measured at amortized cost to being measured at fair value through profit or loss.B.Cumulative net profit (or loss) that arises when financial assets are reclassified from being measured at fair value through other comprehensive income to being measured at fair value through profit or loss.8.Tax expense (benefit): The aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.9.Profit or loss of discontinued operations:A.The post-tax profit or loss of discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation.B.The presentation and disclosure of profit or loss of discontinued operations shall be made in accordance with IFRS 5.10.Profit or loss during the period: Earnings or deficit in the current reporting period.11.Other comprehensive income: Refers to each component of other comprehensive income classified by nature, including share of the other comprehensive income of associates and joint ventures accounted for using the equity method:A.Items that may be subsequently reclassified into profit or loss: Include exchange differences resulting from translating the financial statements of a foreign operation, unrealized valuation gains and loss from debt investment instruments measured at fair value through other comprehensive income, and gains and loss on hedging instruments.B.Items not to be reclassified into profit or loss: Include revaluation surplus, unrealized valuation gains and loss from equity investment instruments measured at fair value through other comprehensive income, remeasurements of defined benefit plans, and gains and loss on hedging instruments.12.Total comprehensive income.13.Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.14.Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.15.Earnings per share:A.Basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit or loss attributable to the ordinary equity holders of the parent entity.B.The calculation and presentation of earnings per share shall be made in accordance with IAS 33.
中文原文 公司制證券交易所財務報告編製準則第14條
公司制證券交易所應將某一期間認列之所有收益及費損項目表達於單一綜合損益表，其內容包含損益之組成部分及其他綜合損益之組成部分。
前項認列於損益之費用應以性質別為分類基礎。
當收益或費損項目重大時，公司制證券交易所應於綜合損益表或附註中單獨揭露其性質及金額。
綜合損益表至少包括下列項目：
一、收入：
（一）經手費收入：係證券經紀商每月依客戶委託交易量或證券自營商依自行買賣成交量按核定之比率向公司制證券交易所繳交之經手費收入。
（二）證券上市費收入：係上市公司依「有價證券上市契約」之規定按實收資本額向公司制證券交易所繳交之上市費收入。
（三）連線處理費收入：係證券商使用公司制證券交易所集中交易市場電腦設備，依約定繳交之費用收入。
（四）資訊使用費收入：係證券商、證券商及國內外資訊公司等機構使用公司制證券交易所傳輸之資訊等，依約定繳交之費用收入。
（五）資訊處理費收入：係櫃買中心委託公司制證券交易所代辦處理資訊，依約定繳交之費用收入。
（六）其他收入：係不屬於上列各項目之其他收入。
（七）客戶合約收入之認列及衡量應依國際財務報導準則第十五號規定辦理。
公司制證券交易所於特定商品或勞務移轉予客戶前，即控制該商品或勞務，應按總額認列收入；反之，應按淨額認列收入。
二、營業費用：係本期內因經營業務所負擔之費用，包括員工福利費用、折舊及攤銷費用及其他營業費用。
三、除列按攤銷後成本衡量之金融資產淨損益：係指公司制證券交易所自帳上除列原已認列之按攤銷後成本衡量之金融資產所產生之淨損益。
四、財務成本：係包括營業及各類負債所產生之利息支出等項目，扣除符合資本化部分。
五、預期信用減損損失（利益）：依國際財務報導準則第九號認列之預期信用損失（或迴轉）金額。
六、採用權益法認列之關聯企業及合資損益之份額：公司制證券交易所按其所享有關聯企業及合資權益之份額，以權益法認列關聯企業及合資權益之損益。
七、金融資產重分類淨損益，係指依國際財務報導準則第九號規定，符合下列條件之一者：
（一）自按攤銷後成本衡量重分類至透過損益按公允價值衡量所產生之淨利益（損失）。
（二）自透過其他綜合損益按公允價值衡量重分類至透過損益按公允價值衡量所產生之累計淨利益（損失）。
八、所得稅費用（利益）：指包含於決定本期損益中，與當期所得稅及遞延所得稅有關之彙總數。
九、停業單位損益：
（一）指停業單位之稅後損益，及構成停業單位之資產或處分群組於按公允價值減出售成本衡量時或於處分時所認列之稅後利益或損失。
（二）停業單位損益之表達與揭露應依國際財務報導準則第五號規定辦理。
十、本期損益：本報導期間之盈餘或虧損。
十一、其他綜合損益，按性質分類之其他綜合損益之各組成部分，包括採用權益法認列之關聯企業及合資之其他綜合損益份額：
（一）後續可能重分類至損益之項目：包括國外營運機構財務報表換算之兌換差額、透過其他綜合損益按公允價值衡量之債務工具投資未實現評價損益、避險工具之損益等。
（二）不重分類至損益之項目：包括重估增值、透過其他綜合損益按公允價值衡量之權益工具投資未實現評價損益、確定福利計畫之再衡量數、避險工具之損益等。
十二、綜合損益總額。
十三、本期損益歸屬於非控制權益及母公司業主之分攤數。
十四、本期綜合損益總額歸屬於非控制權益及母公司業主之分攤數。
十五、每股盈餘：
（一）歸屬於母公司普通股權益持有人之繼續營業單位損益及歸屬於母公司普通股權益持有人之損益之基本與稀釋每股盈餘。
（二）每股盈餘之計算及表達，應依國際會計準則第三十三號規定辦理。
前項認列於損益之費用應以性質別為分類基礎。
當收益或費損項目重大時，公司制證券交易所應於綜合損益表或附註中單獨揭露其性質及金額。
綜合損益表至少包括下列項目：
一、收入：
（一）經手費收入：係證券經紀商每月依客戶委託交易量或證券自營商依自行買賣成交量按核定之比率向公司制證券交易所繳交之經手費收入。
（二）證券上市費收入：係上市公司依「有價證券上市契約」之規定按實收資本額向公司制證券交易所繳交之上市費收入。
（三）連線處理費收入：係證券商使用公司制證券交易所集中交易市場電腦設備，依約定繳交之費用收入。
（四）資訊使用費收入：係證券商、證券商及國內外資訊公司等機構使用公司制證券交易所傳輸之資訊等，依約定繳交之費用收入。
（五）資訊處理費收入：係櫃買中心委託公司制證券交易所代辦處理資訊，依約定繳交之費用收入。
（六）其他收入：係不屬於上列各項目之其他收入。
（七）客戶合約收入之認列及衡量應依國際財務報導準則第十五號規定辦理。
公司制證券交易所於特定商品或勞務移轉予客戶前，即控制該商品或勞務，應按總額認列收入；反之，應按淨額認列收入。
二、營業費用：係本期內因經營業務所負擔之費用，包括員工福利費用、折舊及攤銷費用及其他營業費用。
三、除列按攤銷後成本衡量之金融資產淨損益：係指公司制證券交易所自帳上除列原已認列之按攤銷後成本衡量之金融資產所產生之淨損益。
四、財務成本：係包括營業及各類負債所產生之利息支出等項目，扣除符合資本化部分。
五、預期信用減損損失（利益）：依國際財務報導準則第九號認列之預期信用損失（或迴轉）金額。
六、採用權益法認列之關聯企業及合資損益之份額：公司制證券交易所按其所享有關聯企業及合資權益之份額，以權益法認列關聯企業及合資權益之損益。
七、金融資產重分類淨損益，係指依國際財務報導準則第九號規定，符合下列條件之一者：
（一）自按攤銷後成本衡量重分類至透過損益按公允價值衡量所產生之淨利益（損失）。
（二）自透過其他綜合損益按公允價值衡量重分類至透過損益按公允價值衡量所產生之累計淨利益（損失）。
八、所得稅費用（利益）：指包含於決定本期損益中，與當期所得稅及遞延所得稅有關之彙總數。
九、停業單位損益：
（一）指停業單位之稅後損益，及構成停業單位之資產或處分群組於按公允價值減出售成本衡量時或於處分時所認列之稅後利益或損失。
（二）停業單位損益之表達與揭露應依國際財務報導準則第五號規定辦理。
十、本期損益：本報導期間之盈餘或虧損。
十一、其他綜合損益，按性質分類之其他綜合損益之各組成部分，包括採用權益法認列之關聯企業及合資之其他綜合損益份額：
（一）後續可能重分類至損益之項目：包括國外營運機構財務報表換算之兌換差額、透過其他綜合損益按公允價值衡量之債務工具投資未實現評價損益、避險工具之損益等。
（二）不重分類至損益之項目：包括重估增值、透過其他綜合損益按公允價值衡量之權益工具投資未實現評價損益、確定福利計畫之再衡量數、避險工具之損益等。
十二、綜合損益總額。
十三、本期損益歸屬於非控制權益及母公司業主之分攤數。
十四、本期綜合損益總額歸屬於非控制權益及母公司業主之分攤數。
十五、每股盈餘：
（一）歸屬於母公司普通股權益持有人之繼續營業單位損益及歸屬於母公司普通股權益持有人之損益之基本與稀釋每股盈餘。
（二）每股盈餘之計算及表達，應依國際會計準則第三十三號規定辦理。