Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 14
A futures clearing house 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 futures clearing house 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 futures clearing house 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.Operating revenue:a.Clearing member registration fee revenue: Revenues, recognized on a yearly basis, that arise from clearing member registration fees paid to a futures clearing house by those becoming futures clearing members.b.Clearing member annual license fee revenue: Clearing member annual license fees paid on a yearly basis by futures clearing members to a futures clearing house.c.Clearing fee revenue: Clearing fees paid on a monthly basis by futures clearing members to a futures clearing house based on the number of contracts traded.d.Settlement fee revenue: Settlement fees paid on a monthly basis by futures clearing members to a futures clearing house based on the number of contracts settled.e.Position adjustment fee revenue: Position adjustment fees paid to a futures clearing house on a monthly basis by futures commission merchants requesting a position adjustment for the purpose of adjusting an out-trade, and based on the number of contracts involved in position adjustment.f.Position transfer fee revenue: Position transfer fees paid to a futures clearing house on a monthly basis by futures clearing members requesting to make a position transfer or on which a compulsory position transfer is made, and based on the number of contracts involved in position transfer.g.Other operating revenue: Operating revenues not attributable to any of the items above.B.Other revenue: Includes revenue arising from the use by others of assets of a futures clearing house yielding interest and dividends.C.The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If a futures clearing house 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.Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.4.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.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) of debt instrument investment 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.6.Net profit or loss upon derecognition of financial assets measured at amortized cost: Means the net profit or less that arises when a futures clearing house derecognizes from its books financial assets measured at amortized cost that it had originally recognized.7.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 futures clearing house recognizes using the equity method according to its share in the associates and the interests in joint ventures.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 losses from debt instrument investment measured at fair value through other comprehensive profit or loss , and the gains and losses on hedging instruments.B.Items not to be reclassified into profit or loss: Include revaluation surplus, , remeasurements of defined benefit plans, and gains and losses 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 期貨結算機構財務報告編製準則第14條
期貨結算機構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，期貨結算機構應於報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）營業收入：1.結算會員註冊費收入：係取得期貨結算會員資格者向期貨結算機構繳交之結算會員註冊費，按年認列之收入。
2.結算會員年度證照費收入：係期貨結算會員每年向期貨結算機構繳交之結算會員年度證照費。
3.結算手續費收入：係期貨結算會員每月依成交契約數向期貨結算機構繳交之結算手續費。
4.交割手續費收入：係期貨結算會員每月依交割契約數向期貨結算機構繳交之交割手續費。
5.部位調整手續費收入：係期貨商因調整錯帳而申請部位調整，每月依部位調整契約數向期貨結算機構繳交之部位調整手續費。
6.部位移轉手續費收入：係期貨結算會員申請或被強制部位移轉，每月依部位移轉契約數向期貨結算機構繳交之部位移轉手續費。
7.其他營業收入：係不能歸屬於以上各項目之營業收入。
（二）其他收入：包括他人使用期貨結算機構資產產生之利息收入及股利收入等。
（三）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。
期貨結算機構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、營業費用：係本期內因營業所應負擔之費用，包括員工福利費用、折舊及攤銷費用及其他營業費用。
三、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。
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、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）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）。
六、除列按攤銷後成本衡量之金融資產淨損益：係指期貨結算機構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。
七、採用權益法認列之關聯企業及合資損益之份額：係期貨結算機構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。
八、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。
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，期貨結算機構應於報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）營業收入：1.結算會員註冊費收入：係取得期貨結算會員資格者向期貨結算機構繳交之結算會員註冊費，按年認列之收入。
2.結算會員年度證照費收入：係期貨結算會員每年向期貨結算機構繳交之結算會員年度證照費。
3.結算手續費收入：係期貨結算會員每月依成交契約數向期貨結算機構繳交之結算手續費。
4.交割手續費收入：係期貨結算會員每月依交割契約數向期貨結算機構繳交之交割手續費。
5.部位調整手續費收入：係期貨商因調整錯帳而申請部位調整，每月依部位調整契約數向期貨結算機構繳交之部位調整手續費。
6.部位移轉手續費收入：係期貨結算會員申請或被強制部位移轉，每月依部位移轉契約數向期貨結算機構繳交之部位移轉手續費。
7.其他營業收入：係不能歸屬於以上各項目之營業收入。
（二）其他收入：包括他人使用期貨結算機構資產產生之利息收入及股利收入等。
（三）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。
期貨結算機構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、營業費用：係本期內因營業所應負擔之費用，包括員工福利費用、折舊及攤銷費用及其他營業費用。
三、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。
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、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）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）。
六、除列按攤銷後成本衡量之金融資產淨損益：係指期貨結算機構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。
七、採用權益法認列之關聯企業及合資損益之份額：係期貨結算機構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。
八、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。
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。