Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 15
Liabilities shall be properly classified. Current and non-current liabilities shall be distinguished.For each liability line item, the total amount expected to be settled within 12 months after the balance sheet date and the total amount expected to be settled more than 12 months after the balance sheet date shall be separately presented in the financial reports or disclosed in the notes.Current liability means that the FCM expects to settle the liability in its normal operating cycle; that it holds the liability primarily for the purpose of trading; that the liability is due to be settled within 12 months after the balance sheet date, even if an agreement to refinance or to reschedule payments on a long-term basis is completed after the balance sheet date and before the financial reports are authorized for issue; or that the FCM on the balance sheet date does not have in substance the right to defer settlement of the liability for at least 12 months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the transfer of the FCM's own equity instruments do not affect its classification as current or non-current if the FCM classifies the option as an equity instrument. As a minimum, the current liabilities shall include the following line items:1. Short-term borrowings:A. Includes short-term borrowings from banks, overdrafts, and other short-term borrowings.B. For short-term borrowing, the nature of the borrowing, the guarantee status, and the interest rate range shall be noted based on the type of borrowing. If collateral is provided, the name and carrying amount of the collateral shall be noted.C. Borrowings from non-financial, non-insurance institutions made in accordance with Article 21 of the Regulations Governing Futures Commission Merchants shall be presented separately.2. Commercial paper payable:A. Commercial paper issued through financial institutions to acquire funds from the money market.B. Commercial paper payable shall be measured at amortized cost using the effective interest method. However, commercial paper payable with no stated interest rate may be measured at the original face amount if the effect of discounting is immaterial.C. For commercial paper payable, the guarantor or accepting institution and the interest rate shall be noted. If collateral is provided, the name and carrying amount of the collateral shall be noted.3. Financial liabilities at fair value through profit or loss–current:A. Financial liabilities held for trading:a. Liabilities that are incurred principally for the purpose of repurchasing it in the near term;b. Liabilities that, upon initial recognition, are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent pattern of short-term profit-taking; orc. Financial liabilities except for financial guarantee contracts or financial liabilities that are designated and effective hedging instruments.B. Financial liabilities that are designated as at fair value through profit or loss.C. Financial liabilities at fair value through profit or loss shall be measured at fair value. However, with respect to a financial liability designated as at fair value through profit or loss, if the amount of change in the fair value of the financial liability is attributable to change in the credit risk, it shall be recognized in other comprehensive income, unless for the purpose of avoiding accounting mismatch or in the case of loan commitments and financial guarantee contracts, under which circumstances the amount of changes in fair value shall be recognized in profit or loss.4. Financial liabilities for hedging–current:A. A financial liability that is a designated and effective hedging instrument under hedge accounting requirements.B. The FCM shall classify these as derivative instruments or as non-derivative financial liabilities measured at fair value through profit or loss or not measured at fair value through profit or loss.5. Futures traders' equity:A. Trading margins and premiums, and the related settlement differences, deposited by futures traders.B. When a debit balance arises on futures traders' equity, it shall be accounted for as futures trading margins receivable.C. When the balance of futures traders' equity does not match that of customer margin accounts, the reason for the difference shall be indicated in the notes.6. Trade payables:A. Payables resulting from business operations.B. Trade payables shall be measured at amortized cost using the effective interest method. However, short-term trade payables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.C. Trade payables to related parties in significant amounts shall be presented separately.7. Other payables: Payables other than trade payables, such as tax payable, accrued payroll, dividends payable, and accrued cash dividends collected for others.For dividends and bonuses payable passed by resolution of the board of directors or a shareholders meeting in accordance with the Company Act, the distribution method and scheduled payment date shall be noted.8. Current tax liabilities: Unpaid tax for current and prior periods.9. Provisions–urrent:A. Any liability of uncertain timing or amount.B. Provisions shall be accounted for in accordance with IAS 37.C. A provision shall be recognized when an FCM has a present obligation as a result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.D. An FCM shall disaggregate provisions into provisions for employee benefits and other items in the notes to the financial reports.10. Liabilities directly associated with non-current assets held for sale: Any liability 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.11. Other current liabilities: Current liabilities not attributable to any of the classes above, such as bonds payable and long-term borrowings that become due within 1 year.Non-current liabilities means liabilities other than current liabilities. Whether the FCM intends or expects to settle a liability within 12 months after the balance sheet date does not affect the classification of the liability as current or non-current. As a minimum, the non-current liabilities shall include the following line items:1. Bonds payable (including overseas bonds):A. For bonds issued by an FCM, the total approved amount, interest rate, maturity date, name of collateral, carrying amount, issuing area, and other relevant terms and restrictions shall be indicated in the notes to the financial reports. If the bonds are convertible bonds, the method of conversion and amounts already converted shall also be noted.B. Premiums and discounts on bonds payable are valuations of bonds payable. They shall be presented as an addition to or deduction from bonds payable, and shall also be amortized, as an adjustment to interest expenses, using the effective interest method during the period of bond circulation.2. Long-term borrowings:A. For long-term borrowings, the content, maturity date, interest rate, name of collateral, carrying amount, and any other important restriction terms shall be noted.B. For a long-term borrowing repaid in a foreign currency or in an amount translated at a foreign exchange rate, the name and amount of such foreign currency shall be noted.C. Long-term notes payable and other long-term payables shall be measured at amortized cost using the effective interest method.3. Lease liabilities:A. Means the present value of the lease payments that the lessee has not paid.B. Lease liabilities shall be accounted for in accordance with IFRS 16.4. Deferred tax liabilities: The amounts of income taxes payable in future periods in respect of taxable temporary differences.5. Other non-current liabilities: Non-current liabilities not attributable to any of the classes above. The major line items under other non-current liabilities are as follows:A. Refundable deposits: All other guarantee deposits received as refundable deposits.B. Accounts with branches: To be used when there is a credit balance in transactions between the head office and branches, if an FCM has branches.C. Accounts with head office: To be used when there is a credit balance in transactions between the branches and head office of an FCM.D. Intra-entity accounts: To be used when there is a credit balance in transactions between the futures segment and any other segment, in the case of an enterprise from another industry that concurrently conducts futures business.The items described in the preceding two paragraphs in relation to financial liabilities at fair value through profit or loss, financial liabilities for hedging, trade payables, and other payables shall be accounted for in accordance with IFRS 9.With respect to the items described in paragraphs 3 and 4 in relation to financial liabilities at fair value through profit or loss, financial liabilities for hedging, futures traders' equity, trade payables, other payables, bonds payable, and long-term borrowings, 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 liabilities at fair value through profit or loss, financial liabilities for hedging, lease liabilities, and provisions shall be distinguished as current and non-current based on liquidity.
中文原文 期貨商財務報告編製準則第15條
負債應作適當之分類。
流動負債與非流動負債應予以劃分。
各負債項目預期於資產負債表日後十二個月內清償之總金額，及超過十二個月後清償之總金額，應分別在財務報告表達或附註揭露。
流動負債係指期貨商預期於其正常營業週期中清償該負債；主要為交易目的而持有該負債；於資產負債表日後十二個月內到期清償該負債，即使於資產負債表日後至通過財務報告前已完成長期性之再融資或重新安排付款協議；期貨商於資產負債表日不具有實質權利可將清償期限遞延至資產負債表日後至少十二個月之負債。
負債之條款可能依交易對方之選擇，以移轉期貨商之權益工具而清償者，若期貨商將該選擇權分類為權益工具，該等條款並不影響負債流動性之分類。
流動負債至少應包括下列各項目：
一、短期借款：
（一）包括向銀行短期借入之款項、透支及其他短期借款。
（二）短期借款應依借款種類註明借款性質、保證情形及利率區間，如有提供擔保品者，應註明擔保品名稱及帳面金額。
（三）依期貨商管理規則第二十一條規定向非金融保險機構借入之款項，應分別列明。
二、應付商業本票：
（一）為自貨幣市場獲取資金，而委託金融機構發行之商業本票。
（二）應付商業本票應以有效利息法之攤銷後成本衡量。
但未付息之應付商業本票若折現之影響不大，得以原始票面金額衡量。
（三）應付商業本票應註明保證、承兌機構及利率，如有提供擔保品者，應註明擔保品名稱及帳面金額。
三、透過損益按公允價值衡量之金融負債－流動：
（一）持有供交易金融負債：1.其發生主要目的為近期內再買回。
2.於原始認列時即屬合併管理之可辨認金融工具組合之一部分，且有證據顯示近期該組合為短期獲利之操作模式。
3.除財務保證合約或被指定且為有效避險工具外之金融負債。
（二）指定透過損益按公允價值衡量之金融負債。
（三）透過損益按公允價值衡量之金融負債應按公允價值衡量。
但指定為透過損益按公允價值衡量之金融負債，其公允價值變動金額屬信用風險所產生者，除避免會計配比不當之情形或屬放款承諾及財務保證合約須認列於損益外，應認列於其他綜合損益。
四、避險之金融負債－流動：
（一）係依避險會計指定且為有效避險工具之金融負債。
（二）期貨商應依衍生工具、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負債等分類記載。
五、期貨交易人權益：
（一）期貨交易人所繳存之交易保證金、權利金及其結算之差額。
（二）期貨交易人權益發生借方餘額時，應以應收期貨交易保證金列帳。
（三）期貨交易人權益之餘額與客戶保證金專戶之餘額不符時，應附註說明其差異原因。
六、應付帳款：
（一）因經營業務所生之應付款項。
（二）應付帳款應以有效利息法之攤銷後成本衡量。
但未付息之短期應付帳款若折現之影響不大，得以原始發票金額衡量。
（三）金額重大之應付關係人之帳款，應單獨列示。
七、其他應付款：非屬應付帳款之其他應付款項，如應付稅捐、應付薪資、應付股利及應付代收現金股利等。
依公司法規定經董事會或股東會決議通過之應付股息紅利，如已確定分派辦法及預定支付日期者，應加以揭露。
八、本期所得稅負債：指尚未支付之本期及前期所得稅。
九、負債準備－流動：
（一）係指不確定時點或金額之負債。
（二）負債準備之會計處理應依國際會計準則第三十七號規定辦理。
（三）負債準備應於期貨商因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時認列。
（四）期貨商應於附註中將負債準備區分為員工福利負債準備及其他項目。
十、與待出售非流動資產直接相關之負債：係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待出售處分群組內之負債。
十一、其他流動負債：不能歸屬於以上各類之流動負債，如應付公司債及長期借款在一年內到期之部分。
非流動負債係指非屬流動負債之其他負債，期貨商是否意圖或預期於資產負債表日後十二個月內清償該負債，不影響其流動性之分類。
非流動負債至少應包括下列各項目：
一、應付公司債（含海外公司債）：
（一）期貨商發行債券須附註說明核定總額、利率、到期日、擔保品名稱、帳面金額、發行地區及其他有關約定限制條款等。
如所發行之債券為轉換公司債者，並應註明轉換辦法及已轉換金額。
（二）應付公司債之溢價、折價為應付公司債之評價項目，應列為應付公司債之加項或減項，並按有效利息法，於債券流通期間內加以攤銷，作為利息費用之調整項目。
二、長期借款：
（一）長期借款應註明其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款。
（二）長期借款以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額。
（三）長期應付票據及其他長期應付款應以有效利息法之攤銷後成本衡量。
三、租賃負債：
（一）係指承租人尚未支付租賃給付之現值。
（二）租賃負債之會計處理應依國際財務報導準則第十六號規定辦理。
四、遞延所得稅負債：係指與應課稅暫時性差異有關之未來期間應付所得稅金額。
五、其他非流動負債，係不能歸屬於以上各類之非流動負債，其主要項目如下：
（一）存入保證金：其他存入之各項保證金。
（二）分公司往來：期貨商設有分支機構者，其總公司與分支機構間之往來款項有貸方餘額時使用。
（三）總公司往來：期貨商之分支機構與總公司間之往來款項有貸方餘額時使用。
（四）內部往來：他業兼營期貨業務者，其期貨部門與其他部門間之往來款項有貸方餘額時使用。
前二項有關透過損益按公允價值衡量之金融負債、避險之金融負債、應付帳款、其他應付款等項目之會計處理，應依國際財務報導準則第九號規定辦理。
第三項及第四項有關透過損益按公允價值衡量之金融負債、避險之金融負債、期貨交易人權益、應付帳款、其他應付款、應付公司債、長期借款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負債、避險之金融負債、租賃負債、負債準備等項目，應依流動性區分為流動與非流動。
流動負債與非流動負債應予以劃分。
各負債項目預期於資產負債表日後十二個月內清償之總金額，及超過十二個月後清償之總金額，應分別在財務報告表達或附註揭露。
流動負債係指期貨商預期於其正常營業週期中清償該負債；主要為交易目的而持有該負債；於資產負債表日後十二個月內到期清償該負債，即使於資產負債表日後至通過財務報告前已完成長期性之再融資或重新安排付款協議；期貨商於資產負債表日不具有實質權利可將清償期限遞延至資產負債表日後至少十二個月之負債。
負債之條款可能依交易對方之選擇，以移轉期貨商之權益工具而清償者，若期貨商將該選擇權分類為權益工具，該等條款並不影響負債流動性之分類。
流動負債至少應包括下列各項目：
一、短期借款：
（一）包括向銀行短期借入之款項、透支及其他短期借款。
（二）短期借款應依借款種類註明借款性質、保證情形及利率區間，如有提供擔保品者，應註明擔保品名稱及帳面金額。
（三）依期貨商管理規則第二十一條規定向非金融保險機構借入之款項，應分別列明。
二、應付商業本票：
（一）為自貨幣市場獲取資金，而委託金融機構發行之商業本票。
（二）應付商業本票應以有效利息法之攤銷後成本衡量。
但未付息之應付商業本票若折現之影響不大，得以原始票面金額衡量。
（三）應付商業本票應註明保證、承兌機構及利率，如有提供擔保品者，應註明擔保品名稱及帳面金額。
三、透過損益按公允價值衡量之金融負債－流動：
（一）持有供交易金融負債：1.其發生主要目的為近期內再買回。
2.於原始認列時即屬合併管理之可辨認金融工具組合之一部分，且有證據顯示近期該組合為短期獲利之操作模式。
3.除財務保證合約或被指定且為有效避險工具外之金融負債。
（二）指定透過損益按公允價值衡量之金融負債。
（三）透過損益按公允價值衡量之金融負債應按公允價值衡量。
但指定為透過損益按公允價值衡量之金融負債，其公允價值變動金額屬信用風險所產生者，除避免會計配比不當之情形或屬放款承諾及財務保證合約須認列於損益外，應認列於其他綜合損益。
四、避險之金融負債－流動：
（一）係依避險會計指定且為有效避險工具之金融負債。
（二）期貨商應依衍生工具、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負債等分類記載。
五、期貨交易人權益：
（一）期貨交易人所繳存之交易保證金、權利金及其結算之差額。
（二）期貨交易人權益發生借方餘額時，應以應收期貨交易保證金列帳。
（三）期貨交易人權益之餘額與客戶保證金專戶之餘額不符時，應附註說明其差異原因。
六、應付帳款：
（一）因經營業務所生之應付款項。
（二）應付帳款應以有效利息法之攤銷後成本衡量。
但未付息之短期應付帳款若折現之影響不大，得以原始發票金額衡量。
（三）金額重大之應付關係人之帳款，應單獨列示。
七、其他應付款：非屬應付帳款之其他應付款項，如應付稅捐、應付薪資、應付股利及應付代收現金股利等。
依公司法規定經董事會或股東會決議通過之應付股息紅利，如已確定分派辦法及預定支付日期者，應加以揭露。
八、本期所得稅負債：指尚未支付之本期及前期所得稅。
九、負債準備－流動：
（一）係指不確定時點或金額之負債。
（二）負債準備之會計處理應依國際會計準則第三十七號規定辦理。
（三）負債準備應於期貨商因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時認列。
（四）期貨商應於附註中將負債準備區分為員工福利負債準備及其他項目。
十、與待出售非流動資產直接相關之負債：係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待出售處分群組內之負債。
十一、其他流動負債：不能歸屬於以上各類之流動負債，如應付公司債及長期借款在一年內到期之部分。
非流動負債係指非屬流動負債之其他負債，期貨商是否意圖或預期於資產負債表日後十二個月內清償該負債，不影響其流動性之分類。
非流動負債至少應包括下列各項目：
一、應付公司債（含海外公司債）：
（一）期貨商發行債券須附註說明核定總額、利率、到期日、擔保品名稱、帳面金額、發行地區及其他有關約定限制條款等。
如所發行之債券為轉換公司債者，並應註明轉換辦法及已轉換金額。
（二）應付公司債之溢價、折價為應付公司債之評價項目，應列為應付公司債之加項或減項，並按有效利息法，於債券流通期間內加以攤銷，作為利息費用之調整項目。
二、長期借款：
（一）長期借款應註明其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款。
（二）長期借款以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額。
（三）長期應付票據及其他長期應付款應以有效利息法之攤銷後成本衡量。
三、租賃負債：
（一）係指承租人尚未支付租賃給付之現值。
（二）租賃負債之會計處理應依國際財務報導準則第十六號規定辦理。
四、遞延所得稅負債：係指與應課稅暫時性差異有關之未來期間應付所得稅金額。
五、其他非流動負債，係不能歸屬於以上各類之非流動負債，其主要項目如下：
（一）存入保證金：其他存入之各項保證金。
（二）分公司往來：期貨商設有分支機構者，其總公司與分支機構間之往來款項有貸方餘額時使用。
（三）總公司往來：期貨商之分支機構與總公司間之往來款項有貸方餘額時使用。
（四）內部往來：他業兼營期貨業務者，其期貨部門與其他部門間之往來款項有貸方餘額時使用。
前二項有關透過損益按公允價值衡量之金融負債、避險之金融負債、應付帳款、其他應付款等項目之會計處理，應依國際財務報導準則第九號規定辦理。
第三項及第四項有關透過損益按公允價值衡量之金融負債、避險之金融負債、期貨交易人權益、應付帳款、其他應付款、應付公司債、長期借款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負債、避險之金融負債、租賃負債、負債準備等項目，應依流動性區分為流動與非流動。