Regulations Governing the Preparation of Financial Reports by Securities Firms Article 17
A securities firm 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 securities firm 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 securities firm 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. A securities firm 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 handling fees received by a securities firm for executing customer orders, during short sale or securities lending operations, or for the provision of agency services for transactions in emerging stocks.B. Revenue from underwriting business: Remuneration from underwriting securities on a firm commitment basis, handling fee revenue from underwriting securities on a best-efforts basis, revenue from underwriting processing fees, and revenue from underwriting advisory fees.C. Net gains (losses) on issuance of call (put) warrants: A securities firm's net gains or losses arising from changes in fair value of liabilities for call (put) warrants and of repurchased call (put) warrants, gains on exercise of call (put) warrants before maturity, and gains on expired call (put) warrants, less related fees incurred by the securities firm for issuing call (put) warrants.D. Net gains (losses) on sale of securities held for operations: The net amount after offsetting all gains and losses arising from the sale of securities held for operations by the dealing and underwriting segments.E. Net gains (losses) on measurement at fair value through profit or loss for securities held for operations: The net amount after offsetting all gains and losses arising from the fair value measurement of securities held for operations that are acquired by the dealing and underwriting segments.F. Realized net gains or losses from debt instrument investments measured at fair value through other comprehensive income: The net amount after offsetting all gains and losses arising from the sale by a securities firm of debt instruments measured at fair value through other comprehensive income.G. 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 from measurement at amortized cost to measurement at fair value through profit or loss.b. Cumulative net gains or losses from reclassification from measurement at fair value through other comprehensive income to measurement at fair value through profit or loss.H. Expected credit impairment losses and reversal gains: the amount of expected credit impairment losses (or reversals) recognized in accordance with IFRS 9.I. Gains or losses arising from derecognition of financial assets measured at amortized cost: Means gains or losses arising when a securities firm derecognizes from its books financial assets measured at amortized cost that it had originally recognized.J. Net gains (losses) on the covering of securities borrowing and short sales of bonds with reverse repurchase agreements: In the case of a securities firm engaging in securities borrowing or outright sale of government bonds acquired under reverse repurchase agreements, the net amount after offsetting all gains arising from a decline in the market price of the given security when the trade is covered at maturity with all losses arising from an increase in the market price of the given security when the trade is covered at maturity.K. Net gains (losses) on measurement at fair value through profit or loss for securities borrowing and short sales of bonds with reverse repurchase agreements: In the case of a securities firm engaging in securities borrowing or outright sale of government bonds acquired under reverse repurchase agreements, the net amount after offsetting all gains and losses from measuring relevant items at fair value.L. Interest revenue calculated using the effective interest method: Interest revenue that a securities firm derives from its margin purchase or money lending business or otherwise related to its business activities, where such interest revenue is calculated using the effective interest method in accordance with IFRS 9.M. Net income from wealth management business: In the case of a securities firm engaging in wealth management business, the net amount of the resultant revenues less related expenditures.N. Net gains (losses) on derivative instruments: In the case of a securities firm engaging in domestic or foreign derivative instrument business or hedging transactions, the net amount after offsetting the resultant gains and losses.O. Other operating income: Operating revenues and gains not attributable to any of the items above.P. The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If a securities firm 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. Expenditures and expenses:A. Handling fee expenses: Includes broker's exchange fees, dealer's exchange fees, and underwriting handling fees that a securities firm is required to pay to the TWSE or the TPEx.B. Employee benefits expenses:a. 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).b. If the post-employment preferential deposit interest rate that a securities firm has offered to an employee in accordance with its internal rules or as stipulated in the employment contract is higher than the prevailing interest rate on the market, IAS 19 shall apply to the excess portion of the interest upon the employee's retirement.C. Depreciation and amortization expenses: Related depreciation and amortization expenses that IAS16 and IAS38 require to be recognized.D. Other operating expenses: Operating expenses required for a securities firm's business management needs and not attributable to any of the items above.3. Operating profit or loss: Including all income and expenses classified in the operating category.4. 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 securities firm recognizes using the equity method according to its share in the associates and the interests in joint ventures.5. Profit or loss before financing and income taxes: Including operating profit or loss and all income and expenses classified in the investing category.6. 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.7. 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 5.8. Profit or loss during the period: Earnings or deficit in the current reporting period.9. Other comprehensive income: Means 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 or losses from debt instrument investments measured at fair value through other comprehensive income, and gains and losses from hedging instruments.B. Items not to be reclassified into profit or loss: Include revaluation surplus, unrealized valuation gains and losses from equity instrument investments measured at fair value through other comprehensive income, remeasurements of defined benefit plans, and gains and losses from hedging instruments.10. Total comprehensive income.11. Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.12. Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.13. 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 證券商財務報告編製準則第17條
證券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，證券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。
證券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：證券商受託買賣、辦理融券、借券業務及代理興櫃股票買賣等所取得之手續費收入。
（二）承銷業務收入：證券商包銷證券之報酬、代銷證券手續費收入、承銷作業處理費收入及承銷輔導費收入等。
（三）發行認購（售）權證淨利益（損失）：證券商認購（售）權證負債及認購（售）權證再買回公允價值變動之淨損益、認購（售）權證到期前履約利益及認購（售）權證逾期失效利益等，減除證券商發行認購（售）權證相關費用後之淨額屬之。
（四）營業證券出售淨利益（損失）：凡自營、承銷部門出售營業證券所獲得之利益與損失互抵之淨額屬之。
（五）營業證券透過損益按公允價值衡量之淨利益（損失）：凡自營、承銷部門所取得之營業證券按公允價值衡量所產生之利益與損失互抵之淨額屬之。
（六）透過其他綜合損益按公允價值衡量之債務工具投資已實現淨損益：證券商出售透過其他綜合損益按公允價值衡量之債務工具投資所產生之利益與損失互抵之淨額屬之。
（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：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.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）預期信用減損損失及迴轉利益：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。
（九）除列按攤銷後成本衡量之金融資產淨損益：係指證券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。
（十）借券及附賣回債券融券回補淨利益（損失）：證券商從事借券或進行附賣回公債再行賣斷交易因到期回補時市價下跌所產生之利益與因到期回補時市價上升所產生之損失互抵之淨額屬之。
（十一）借券及附賣回債券融券透過損益按公允價值衡量之淨利益（損失）：證券商從事借券或進行附賣回公債再行賣斷交易，按公允價值衡量相關項目所產生之利益與損失互抵之淨額屬之。
（十二）以有效利息法計算之利息收入：證券商辦理融資業務、款項借貸業務及其他與營業有關之利息收入，且該利息收入係依國際財務報導準則第九號規定以有效利息法計算。
（十三）財富管理業務淨收益：證券商辦理財富管理業務收入減除相關支出後之淨額。
（十四）衍生工具淨利益（損失）：證券商從事國內外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屬之。
（十五）其他營業收益：凡不屬於上列各項目之營業收入及利益屬之。
（十六）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。
證券商於特定勞務移轉予客戶前，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）手續費支出：包括應支付證券交易所或證券櫃檯買賣中心之經紀經手費、自營經手費、承銷作業手續費等支出。
（二）員工福利費用：1.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）。
2.證券商依內部規範或僱用契約與員工約定之退休後優惠存款利率超過一般市場利率所產生之超額利息，於員工退休時，應即適用國際會計準則第十九號規定。
（三）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。
（四）其他營業費用：證券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：證券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）：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）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，證券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。
證券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：證券商受託買賣、辦理融券、借券業務及代理興櫃股票買賣等所取得之手續費收入。
（二）承銷業務收入：證券商包銷證券之報酬、代銷證券手續費收入、承銷作業處理費收入及承銷輔導費收入等。
（三）發行認購（售）權證淨利益（損失）：證券商認購（售）權證負債及認購（售）權證再買回公允價值變動之淨損益、認購（售）權證到期前履約利益及認購（售）權證逾期失效利益等，減除證券商發行認購（售）權證相關費用後之淨額屬之。
（四）營業證券出售淨利益（損失）：凡自營、承銷部門出售營業證券所獲得之利益與損失互抵之淨額屬之。
（五）營業證券透過損益按公允價值衡量之淨利益（損失）：凡自營、承銷部門所取得之營業證券按公允價值衡量所產生之利益與損失互抵之淨額屬之。
（六）透過其他綜合損益按公允價值衡量之債務工具投資已實現淨損益：證券商出售透過其他綜合損益按公允價值衡量之債務工具投資所產生之利益與損失互抵之淨額屬之。
（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：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.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）預期信用減損損失及迴轉利益：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。
（九）除列按攤銷後成本衡量之金融資產淨損益：係指證券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。
（十）借券及附賣回債券融券回補淨利益（損失）：證券商從事借券或進行附賣回公債再行賣斷交易因到期回補時市價下跌所產生之利益與因到期回補時市價上升所產生之損失互抵之淨額屬之。
（十一）借券及附賣回債券融券透過損益按公允價值衡量之淨利益（損失）：證券商從事借券或進行附賣回公債再行賣斷交易，按公允價值衡量相關項目所產生之利益與損失互抵之淨額屬之。
（十二）以有效利息法計算之利息收入：證券商辦理融資業務、款項借貸業務及其他與營業有關之利息收入，且該利息收入係依國際財務報導準則第九號規定以有效利息法計算。
（十三）財富管理業務淨收益：證券商辦理財富管理業務收入減除相關支出後之淨額。
（十四）衍生工具淨利益（損失）：證券商從事國內外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屬之。
（十五）其他營業收益：凡不屬於上列各項目之營業收入及利益屬之。
（十六）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。
證券商於特定勞務移轉予客戶前，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）手續費支出：包括應支付證券交易所或證券櫃檯買賣中心之經紀經手費、自營經手費、承銷作業手續費等支出。
（二）員工福利費用：1.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）。
2.證券商依內部規範或僱用契約與員工約定之退休後優惠存款利率超過一般市場利率所產生之超額利息，於員工退休時，應即適用國際會計準則第十九號規定。
（三）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。
（四）其他營業費用：證券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：證券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）：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）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。