Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 18
An FCM 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.An FCM 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, an FCM shall disclose their nature and amount separately in the statement of comprehensive income or in the notes.The income and expenses recognized in profit or loss under paragraph 1 shall be classified into the operating category, investing category, financing category, income taxes category, or discontinued operations category in accordance with IFRS 18. An FCM shall further assess whether it has a specified main business activity of investing in particular types of assets or providing financing to customers, so as to classify income and expenses into the appropriate category.As a minimum, the statement of comprehensive income shall include the following line items, with the related details disclosed in the notes:1. Income:A. Brokerage fee revenue: Revenue from transaction fees received by an FCM for executing customers' futures trading orders.B. Futures commission revenue: Revenue from commissions received by an FCM qualified as a clearing member of a foreign futures exchange for the provision of sub-brokerage services to trade futures on the relevant foreign market for the account of other FCMs.C. Net gains or losses from reclassification of financial assets means gains or losses that meet one of the following conditions in accordance with IFRS 9:a. Net gains or losses from reclassification of financial assets from measurement at amortized cost to measurement at fair value through profit or loss.b. Cumulative net gains or losses from reclassification of debt instrument investments from measurement at fair value through other comprehensive income to measurement at fair value through profit or loss.D. Net gains or losses from derecognition of financial assets measured at amortized cost: Means net gains or losses when an FCM derecognizes from its books financial assets measured at amortized cost that it had originally recognized.E. Net gain (loss) on derivative instruments: In the case of an FCM engaging in derivative instrument business or hedging transactions, the net amount after offsetting the resultant gains and losses.F. Clearing and settlement service fee revenue: Revenue from service fees received by an FCM qualified as a clearing member for providing clearing and settlement services to others.G. Futures administrative fee revenue: Revenue from administrative fees charged by an FCM in its conduct of business activities approved by the competent authority.H. Management fee revenue: Revenue from management fees received by an FCM in its conduct of managed futures business or discretionary investment business.I. Advisory fee revenue: Revenue from advisory fees received by an FCM in its conduct of futures advisory or securities investment consulting business.J. Securities commission revenue: Revenue from commissions received by an FCM in its conduct of securities introducing broker business.K. Expected credit impairment losses (or gains): the amount of expected credit impairment losses (or reversals) recognized in accordance with IFRS 9.L. Interest revenue: Interest revenue arising from various deposits, debt instruments measured at fair value through other comprehensive income, investments in debt instruments measured at amortized cost, and the like.M. Other operating income: Operating revenues and gains not attributable to any of the items above.N. The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If an FCM controls specific services before it transfers the 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. Broker's exchange fee expenses: Exchange fees that an FCM is required to pay to a futures exchange when executing customers' futures trading orders.3. Dealer's exchange fee expenses: Exchange fees that a futures dealer is required to pay to a futures exchange when conducting futures trading.4. Futures commission expenses: This item consists of the following:A. Futures commission expenses–sub-brokered futures trading: Commissions that an FCM is required to pay to another FCM qualified as a clearing member of a foreign futures exchange, for the provision of sub-brokerage services to trade futures on the relevant foreign market.B. Futures commission expenses–futures introducing broker business: Commissions that a mandating FCM is required to pay to a futures introducing broker.5. Clearing and settlement service fee expenses: Clearing and settlement service fees that an FCM, in its conduct of clearing and settlement operations, is required to pay to a clearing house or to another FCM qualified as a clearing member.6. Futures administrative fee expenses: Administrative fees paid by an FCM for the conduct of business activities approved by the competent authority.7. Employee benefits expenses: Expenses in relation to employee benefits that IAS19 requires to be recognized, including short-term employee benefits (such as wages, salaries, and labor and national health insurance contributions for employees), post-employment benefits (such as pensions), other long-term employee benefits (such as long-service leave), and termination benefits (such as early retirement incentive programs).8. Depreciation and amortization expenses: Related depreciation and amortization expenses that IAS16 and IAS38 require to be recognized.9. 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.10. Expected credit impairment losses (or gains): the amount of expected credit impairment losses (or reversals) recognized in accordance with IFRS 9.11. Other operating expenses: Operating expenses required for an FCM's business management needs and not attributable to any of the items above.12. 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 an FCM recognizes using the equity method according to its share in the associates and the interests in joint ventures.13. 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.14. 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 5.15. Profit or loss for the period: Earnings or deficit in the current reporting period.16. Other comprehensive income: 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 losses from debt instruments investments measured at fair value through other comprehensive income, and gains and losses on hedging instruments.B. Items not to be reclassified into profit or loss: Include revaluation surplus, unrealized valuation gains and losses from equity instruments measured at fair value through other comprehensive income, remeasurements of defined benefit plans, and gains and losses on hedging instruments.17. Total comprehensive income.18. Allocations of profit or loss for the period attributable to non-controlling interest and owners of the parent.19. Allocations of total comprehensive income for the period attributable to non-controlling interest and owners of the parent.20. 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 期貨商財務報告編製準則第18條
期貨商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，期貨商應於綜合損益表或附註中單獨揭露其性質及金額。
第一項認列於損益之收益及費損，應依國際財務報導準則第十八號規定分類至營業種類、投資種類、籌資種類、所得稅種類或停業單位種類。
期貨商並應評估是否具有投資於特定類型之資產或提供融資予客戶之特定主要經營活動，以將收益及費損分類至適當之種類。
綜合損益表至少應包括下列項目，並於附註中揭露其明細內容：
一、收益：
（一）經紀手續費收入：期貨商受託從事期貨交易所取得之手續費收入。
（二）期貨佣金收入：具有國外期貨交易所結算會員資格之期貨商，以複委託方式為委託期貨商進行國外期貨交易時，所取得之佣金收入。
（三）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：1.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）。
2.債務工具投資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）。
（四）除列按攤銷後成本衡量之金融資產淨損益：係指期貨商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。
（五）衍生工具淨利益（損失）：期貨商從事衍生工具業務或避險交易所產生之利益與損失互抵之淨額。
（六）受託結算交割服務費收入：具結算會員資格之期貨商受託辦理結算交割業務所取得之服務費收入。
（七）期貨管理費收入：期貨商辦理經主管機關核准之業務所收取之管理費收入。
（八）經理費收入：期貨商經營期貨經理業務及全權委託投資業務之經理費收入。
（九）顧問費收入：期貨商經營期貨顧問或證券投資顧問業務所取得之顧問費收入。
（十）證券佣金收入：期貨商經營證券交易輔助業務所取得之佣金收入。
（十一）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。
（十二）利息收入：各種存款、透過其他綜合損益按公允價值衡量之債務工具、按攤銷後成本衡量之債務工具投資等所產生之利息收入。
（十三）其他營業收益：不屬於上列各項目之營業收入及利益。
（十四）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。
期貨商於特定勞務提供予客戶前，即控制該勞務，應按總額認列收入；反之，應按淨額認列收入。
二、支出及費用：
（一）經紀經手費支出：期貨商受託從事期貨交易應支付期貨交易所之經手費。
（二）自營經手費支出：期貨自營商從事期貨交易應支付期貨交易所之經手費。
（三）期貨佣金支出：本項目包括：1.期貨佣金支出－複委託期貨交易：期貨商以複委託方式委託具有國外期貨交易所結算會員資格之期貨商，進行國外期貨交易時，應支付之佣金支出。
2.期貨佣金支出－期貨交易輔助業務：委任期貨商應支付期貨交易輔助人之佣金支出。
（四）結算交割服務費支出：期貨商辦理結算交割時，應支付結算機構或具結算會員資格之期貨商之結算交割服務費。
（五）期貨管理費支出：期貨商辦理經主管機關核准之業務所支付之管理費。
（六）員工福利費用：依國際會計準則第十九號規定應認列之相關費用，包括短期員工福利（如員工之薪資、勞健保費用之提撥等）、退職後福利（如退休金等）、其他長期員工福利（長期服務休假等）及離職福利（如優惠退休辦法等）。
（七）折舊及攤銷費用：依國際會計準則第十六號及第三十八號規定應提列之相關折舊與攤銷費用。
（八）其他營業費用：係期貨商業務管理所需且不屬於上列各項目之營業費用。
三、營業損益：包括分類為營業種類之所有收益及費損。
四、採用權益法認列之關聯企業及合資損益之份額：係期貨商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。
五、籌資前稅前損益：包括營業損益及分類為投資種類之所有收益及費損。
六、所得稅費用（利益）：係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。
七、停業單位損益：
（一）係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。
八、本期損益：本報導期間之盈餘或虧損。
九、其他綜合損益，係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、綜合損益總額。
十一、本期損益歸屬於非控制權益及母公司業主之分攤數。
十二、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。
十三、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，期貨商應於綜合損益表或附註中單獨揭露其性質及金額。
第一項認列於損益之收益及費損，應依國際財務報導準則第十八號規定分類至營業種類、投資種類、籌資種類、所得稅種類或停業單位種類。
期貨商並應評估是否具有投資於特定類型之資產或提供融資予客戶之特定主要經營活動，以將收益及費損分類至適當之種類。
綜合損益表至少應包括下列項目，並於附註中揭露其明細內容：
一、收益：
（一）經紀手續費收入：期貨商受託從事期貨交易所取得之手續費收入。
（二）期貨佣金收入：具有國外期貨交易所結算會員資格之期貨商，以複委託方式為委託期貨商進行國外期貨交易時，所取得之佣金收入。
（三）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：1.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）。
2.債務工具投資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）。
（四）除列按攤銷後成本衡量之金融資產淨損益：係指期貨商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。
（五）衍生工具淨利益（損失）：期貨商從事衍生工具業務或避險交易所產生之利益與損失互抵之淨額。
（六）受託結算交割服務費收入：具結算會員資格之期貨商受託辦理結算交割業務所取得之服務費收入。
（七）期貨管理費收入：期貨商辦理經主管機關核准之業務所收取之管理費收入。
（八）經理費收入：期貨商經營期貨經理業務及全權委託投資業務之經理費收入。
（九）顧問費收入：期貨商經營期貨顧問或證券投資顧問業務所取得之顧問費收入。
（十）證券佣金收入：期貨商經營證券交易輔助業務所取得之佣金收入。
（十一）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。
（十二）利息收入：各種存款、透過其他綜合損益按公允價值衡量之債務工具、按攤銷後成本衡量之債務工具投資等所產生之利息收入。
（十三）其他營業收益：不屬於上列各項目之營業收入及利益。
（十四）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。
期貨商於特定勞務提供予客戶前，即控制該勞務，應按總額認列收入；反之，應按淨額認列收入。
二、支出及費用：
（一）經紀經手費支出：期貨商受託從事期貨交易應支付期貨交易所之經手費。
（二）自營經手費支出：期貨自營商從事期貨交易應支付期貨交易所之經手費。
（三）期貨佣金支出：本項目包括：1.期貨佣金支出－複委託期貨交易：期貨商以複委託方式委託具有國外期貨交易所結算會員資格之期貨商，進行國外期貨交易時，應支付之佣金支出。
2.期貨佣金支出－期貨交易輔助業務：委任期貨商應支付期貨交易輔助人之佣金支出。
（四）結算交割服務費支出：期貨商辦理結算交割時，應支付結算機構或具結算會員資格之期貨商之結算交割服務費。
（五）期貨管理費支出：期貨商辦理經主管機關核准之業務所支付之管理費。
（六）員工福利費用：依國際會計準則第十九號規定應認列之相關費用，包括短期員工福利（如員工之薪資、勞健保費用之提撥等）、退職後福利（如退休金等）、其他長期員工福利（長期服務休假等）及離職福利（如優惠退休辦法等）。
（七）折舊及攤銷費用：依國際會計準則第十六號及第三十八號規定應提列之相關折舊與攤銷費用。
（八）其他營業費用：係期貨商業務管理所需且不屬於上列各項目之營業費用。
三、營業損益：包括分類為營業種類之所有收益及費損。
四、採用權益法認列之關聯企業及合資損益之份額：係期貨商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。
五、籌資前稅前損益：包括營業損益及分類為投資種類之所有收益及費損。
六、所得稅費用（利益）：係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。
七、停業單位損益：
（一）係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。
八、本期損益：本報導期間之盈餘或虧損。
九、其他綜合損益，係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、綜合損益總額。
十一、本期損益歸屬於非控制權益及母公司業主之分攤數。
十二、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。
十三、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。