Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 12
An issuer 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 issuer shall in principle present revenues and expenses recognized in profit or loss under the preceding paragraph using a classification based on their function, and shall also disclose additional information by nature in accordance with IFRS 18, including depreciation, amortization, employee benefits expense, impairment losses and reversals of impairment losses, inventory write-downs and reversals of inventory write-downs.When items of income or expense are material, an issuer shall disclose their nature and amount separately in the statement of comprehensive income or in the notes.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 issuer shall further assess whether it has specific main business activities of investing in particular types of assets or providing financing to customers, so as to classify income and expenses into the appropriate categories.As a minimum, the statement of comprehensive income shall include the following line items:1. Revenue:A. Operating revenue: Means income arising from main business activities, including revenue from the transfer of goods and services, and the like.B. The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If an entity 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 costs: Costs attributable to main business activities during the period, including costs attributable to the transfer of goods or services to customers, and the like.3. Operating profit or loss: Comprises all income and expenses classified in the operating category.4. Interest revenue calculated using the effective interest method: Means interest revenue calculated using the effective interest method under IFRS 9.5. Net profit or loss upon derecognition of financial assets measured at amortized cost: Means the net profit or less that arises when an entity derecognizes from its books financial assets measured at amortized cost that it had originally recognized.6. Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.7. 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 an issuer recognizes using the equity method according to its share in the associates and the interests in joint ventures.8. 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.9. Profit or loss before financing and income tax: Comprises operating profit or loss and all income and expenses classified in the investing category.10. 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.11. 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 5.12. Profit or loss for the period: Earnings or deficit in the current reporting period.13. 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 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.14. Total comprehensive income.15. Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.16. Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.17. 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 證券發行人財務報告編製準則（採國際財務報導準則版本）第12條
發行人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。
前項認列於損益之收入及費用原則以功能別為分類基礎，並依國際財務報導準則第十八號揭露性質別之額外資訊，包括折舊、攤銷、員工福利費用、減損損失及減損損失之迴轉、存貨沖減及存貨沖減之迴轉等。
當收益或費損項目重大時，發行人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。
發行人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：
一、收入：
（一）營業收入：係指主要經營活動產生之收入，包括移轉商品或勞務之收入等。
（二）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。
企業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、營業成本：本期內主要經營活動所應負擔之成本，包括因移轉商品或勞務予客戶所應負擔之成本等。
三、營業損益：包括分類為營業種類之所有收益及費損。
四、以有效利息法計算之利息收入：係指依國際財務報導準則第九號規定以有效利息法計算之利息收入。
五、除列按攤銷後成本衡量之金融資產淨損益：係指企業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。
六、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。
七、採用權益法認列之關聯企業及合資損益之份額：發行人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、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）。
九、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。
十、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。
十一、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。
十二、本期損益：本報導期間之盈餘或虧損。
十三、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。
十四、綜合損益總額。
十五、本期損益歸屬於非控制權益及母公司業主之分攤數。
十六、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。
十七、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。
前項認列於損益之收入及費用原則以功能別為分類基礎，並依國際財務報導準則第十八號揭露性質別之額外資訊，包括折舊、攤銷、員工福利費用、減損損失及減損損失之迴轉、存貨沖減及存貨沖減之迴轉等。
當收益或費損項目重大時，發行人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。
發行人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：
一、收入：
（一）營業收入：係指主要經營活動產生之收入，包括移轉商品或勞務之收入等。
（二）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。
企業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、營業成本：本期內主要經營活動所應負擔之成本，包括因移轉商品或勞務予客戶所應負擔之成本等。
三、營業損益：包括分類為營業種類之所有收益及費損。
四、以有效利息法計算之利息收入：係指依國際財務報導準則第九號規定以有效利息法計算之利息收入。
五、除列按攤銷後成本衡量之金融資產淨損益：係指企業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。
六、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。
七、採用權益法認列之關聯企業及合資損益之份額：發行人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、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）。
九、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。
十、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。
十一、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。
十二、本期損益：本報導期間之盈餘或虧損。
十三、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。
十四、綜合損益總額。
十五、本期損益歸屬於非控制權益及母公司業主之分攤數。
十六、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。
十七、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。