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             Taiwan Economic Journal Data Bank

 

 Insurance---Statements of Cash Flow                                  Date:050304 by TEJ

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 CODE     ACCOUNTING TITLE           EXPLANATION

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 T7315    Cap. Expenditure-N         It refers to the net increase (decrease) of

                                     capital expenditure which can expand the

                                     capabilities, times, efficiency of service on

                                     assets and the period of revenue usually over an

                                     accounting period. It is used mostly on new

                                     installing expending or improvement. If it is

                                     negative value, it means that the amount of

                                     decrease greater than the increase, and vice versa

 

 T7316    Sale(Pur.)- ST Inv         It refers to the net value of disposal/sale and

                                     purchase on S-T investments (refers to #0122) in

                                     the current period. If it is positive value, it

                                     means that the amount of purchase greater than the

                                     sale/disposal, and vice versa.

 T7320    Sale(Pur.) of F.A.         It refers to the net value of purchase and

                                     disposal on fixed assets, idle assets in the

                                     current period, and including the net value of

                                     construction in progress. If the amount on the

                                     financial report is expressed by a total amount,

                                     then it can be disclosured into #7323 & #7324,

                                     as (#7320=#7323+#7324). If it is expressed by a

                                     net amount, then #7323 & #7324 should be showed as

                                     "NA". If it is positive value, it means that the

                                     amount of purchase greater than the disposal, and

                                     vice versa.

 T7330    Sale(Pur.)-LT Inv.         It refers to the net value of sale/disposal and

                                     purchase on L-T investments in the current period

                                     (excludes S-T investments #7316). If it is

                                     positive value, it means that the amount of sale/

                                     disposal greater than purchase, and vice versa.

                                     (PS) As the amount of sale/disposal and purchase

                                     on S-T investments & L-T investments are expressed

                                     each by a total amount, then they can be

                                     disclosured into #7335, #7336, as (#7316+#7330=

                                     #7335+#7336). As the amount are expressed by a net

                                     amount, then (#7335, #7336) should be showed as

                                     "NA".

 T7397    FX Adj.- Investing         It refers to the adjustment for foreign exchange

                                     translation under investing activities of C/F in

                                     the current period.

 T7398    Minority Int.-Inv.         It refers to the minority interest under investing

                                     activities of C/F in the current period.

 T7399    Adj. - Investing           It refers to the items under investing activities

                                     that can't be classified into above account

   (#7315,#7316,#7320,#7330,#7397,#7398), then be

                                     classified into #7399.

 T7300  Cash Flow- Investing         Net cash provided by (used in) investing activity

                                     during the period.

                                     SUM(#7315+#7316+#7320+#7330+#7397+#7398+#7399)

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 T7430    Incr.(Rep.) -Loans         It refers to the net increasing (repayment) of S-T

                                     & L-T loans & debentures in the current period,

                                     but excludes financial leases, as SUM(#7410+#7420)

                                     . If it is positive value, it means that the

                                     amount of increasing greater than the repayment,

                                     and vice versa.

 T7445    Cash fm. Cap. Inc.         It includes the premium and proceeds of new share

                                     issue in the current period, but proceeds should

                                     be presented in net form, that is, its returns

                                     should be subtracted. And this account should also

                                     includes common stocks and preferred stocks.

 T7446    Subscribed Capital         It refers to the deposit of subscribed capital for

                                     unissued stocks in the current period, and

                                     including common stocks and preferred stocks.

                                     Ex: Deposits for further subscribed.

 T7447    Stk-Sale(Buy Back)         It refers to the net sale (buy-back) of treasury

                                     stocks in the current period, and including common

                                     stocks and preferred stocks. It's a reduce account

                                     . If it is positive value, it means that the

                                     amount of buy-back greater than sale.

 T7610    Div. & Bonus Paid          It includes the dash dividends paid in current

                                     period, and the bonus to directors vs supervisors,

                                     but not include the stock dividends.

 T7498    Minority Int.- Fin         It refers to the minority interest under financing

                                     activities of C/F in the current period.

 T7499    Adj. - Financing           It refers to the items under financing activities

                                     that can not be classified into above account

                                     (#7430, #7445, #7446, #7447, #7610, #7498), then

                                     be classified into #7499.

 T7400  Cash Flow- Financing         Net cash provided by (used in) financing activity

                                     during the period.

                                     SUM(#7430+#7445+#7446-#7447-#7610+7498+#7499)

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 T7000    Cur. Per. Net Inc.         = #3970 of this period.

 T7218    Depre.& Amort. C/F         It includes all depreciation & amortization exp.

                                     that are alloted from fix assets (including idle

                                     assets), intangible assets, long-term investment

                                     and deferred assets in the current period.

                                     SUM(#7211+#7212)

 T7215    Non-cash Ext. Item         Thih account is provided by operating activities

                                     for prior period adjustments, and including the

                                     reserve for probable losses, provision for

                                     doubtful accounts, loss on write-off/ obsolescence

                                     of inventory, provision for (recovery in) decline

                                     in market value of marketable equity securities,

                                     unrealized gain on foreign exchange, provision for

                                     deferred income taxes, write-off of assets,

                                     impairment losses, and so on. But this account

                                     excludes decline(recovery) in value of investment

                                     which is classified into #7230, and be disclosured

                                     in #7237, relized gain on foreign exchange which

                                     is classified into #7297, provision for deferred

                                     income taxes which is classified into #7245,

                                     provision of pension which is classified into

                                     #7253, provision(reversal) for all reserves in

                                     debt which is classified into #7250).

 T7217    Inv. L(G) - Equity         It refers to the net investment loss(gain) in the

                                     current period which recognized by equity method.

                                     SUM(#7213+#7214). If it has positive value, it

                                     means that company has disposal losses greater

                                     than gain, and vice versa. As the amount be

                                     expressed by a total amount, then it can be

                                     separated to #7213 & #7214, as the amount be

                                     expressed by a net amount, then #7213 & #7214

                                     should be showed as "NA".

 T7333    C.D. fm. L-T Inv.          It refers to the cash dividends received from

                                     long-term investment and evaluated by equity

                                     method in the current period (under operating

                                     activities of C/F).

 T7216    Loss(Gain)-ST Inv.         It refers to the net loss(gain) from short-term

                                     investment disposal in the current period. If it

                                     has positive value, it means that company has

                                     disposal losses greater than gain, and vice versa.

 T7220    Loss(Gain) on F.A.         It refers to the net loss(gain) on disposal from

                                     fix assets or idle assets in the current period.

                                     If it has positive value, it means that company

                                     has disposal losses greater than gain, and vice

                                     versa.

 T7230    Loss(Gain)-LT Inv.         It refers to the net loss(gain) from long-term

                                     investment disposal in the current period and

                                     includes decline(recovery) in value of investments

                                     which is disclosured into #7237. If it has

   positive value, it means that company has disposal

                                     losses greater than gain, and vice versa.

 T7245    Defe. Taxes fm C/F         It refers to the net decrease (increase) of

                                     deferred income taxes in the current period. If it

                                     is positive value, it means that the amount of

                                     decrease greater than the increase, and vice versa

                                     .Including Future income tax.

 T7250    Prov.(Rev.)of Res.         It refers to the net provision(reversal) for all

                                     losses that alloted in the current period (refers

                                     to #1560), but it excludes the provision for

                                     pensions, deferred income taxes, foreign exchange,

                                     and assets. If it is positive, it means that the

                                     amount for provision greater than the reversal and

                                     vice versa.

 T7253    Prov. of Pension           It refers to the provision (reversal) appropriated

                                     for pension in the current period.  If it is

                                     positive value, it means provision or reserve.

                                     If it is negative value, it means reversal.

 T7276    Dec(Inc) -Receive.         It refers to the net decrease (increase) of all

                                     receivables (including #0130, #0160) in the

                                     current period.  If it is positive, it means that

                                     the amount of decrease greater than the increase,

                                     and vice versa.

 T7279    Dec(Inc)-Other C/A         It refers to the net decrease (increase) of

                                     current assets that excludes receivable (#0130 &

                                     #0160) and inventories (#0170) in the current

                                     period. If it is negative value, it means that the

                                     amount of decrease greater than the increase, and

                                     vice versa.

 T7286    Inc(Dec) in Pay.           It refers to the net decrease (increase) of all

                                     account payables in the current period (including

                                     #1130, #1190). If it is negative value, it means

                                     that the amount of decrease greater than the

                                     increase, and vice versa.

 T7289    Inc(Dec)-Other C/L         Inc/Dec In Other Current Liabilities

 T7297    FX Adj.- Operating         It refers to the adjustment for foreign exchange

                                     translation under operating activities of C/F in

                                     the current period, but it only means the realized

                                     portion, and the unrealized portion should be

                                     classified into #7215.

 T7298    Minority Int.- Op.         It refers to the minority interest under operating

                                     activities of C/F in the current period.

 T7299    Adj.- Operating            It refers to the items under operating activities

                                     that can't be classified into above accounts

   (#7218, #7215, #7217, #7333, #7216. #7220, #7230,

                                     #7245, #7250, #7245, #7253, #7276, #7279, #7286,

                                     #7289, #7297, #7298), then be classified into

                                     #7299.

 T7200    Working Capital-Op         It refers to the old definition from financial

                                     status change, so, the IAS standard report will

                                     not offer this item.

 T7210  Cash Flow- Operating         Sum (#7000+#7218+#7215+#7217+#7333+#7216+#7220+

                                     #7230+#7245+#7250+#7253+#7276+#7279+#7286+#7289+

                                     #7297+#7298+7299)

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 T7700  Effects of FX. Rates         It refers to the foreign currency exchange

                                     influence in current period.

 T7800  Net Increase in Cash         SUM(#7210+#7300+#7400+#7700)

 T7910  Cash/Cash Equiv-Beg.         This account is equal to the amount of #0112 in

                                     B/S for last year, and also equal to the amount of

                                     #7920 in C/F for last year.

 T7920  Cash/Cash Equiv.-End         SUM(#7800+#7910), and this account also equal to

                                     #0112 in B/S of this period.

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 T7710  Interest Paid fm C/F         It refers to the actual cash paid during the year

                                     (period) for interest expense. The amount of this

                                     account is according to the company's financial

                                     statement directly. And if it is not disclosured

                                     in the statement of C/F, this account should be

                                     showed as "NA".

 T7720  Inc. Tax Paid fm C/F         It refers to the actual cash paid during the year

                                     (period) for income taxes. The amount of this

                                     account is according to the company's financial

                                     statement directly. And if it is not disclosured

                                     in the statement of C/F, this account should be

                                     showed as "NA".

 T7730  Int. Received fm C/F         It refers to the actual cash paid during the year

                                     (period) for interest income. The amount of this

                                     account is according to the company's financial

                                     statement directly. And if it is not disclosured

                                     in the statement of C/F, this account should be

                                     showed as "NA".

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