股東權益變動表中英文項目對照

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Dec 27, 2005, 4:44:37 AM12/27/05
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股東權益變動表中文項目
股東權益變動表英文項目
股東權益變動表 Statements of Changes in
Stockholders'Equity
合併股東權益變動表 Consolidated Statements of
Changes in Stockholders'Equity
民國九十二年及九十一年 Years ended December 31,
2003 and 2002
一月一日至十二月三十一日
單位:新台幣仟元 Expressed in thousands of
New Taiwan dollars
普通股 Common stock
特別股 Preferred stock
資本公積 Capital surplus
待分配股利 Dividends to be distributed
保留盈餘 Retained earnings
法定公積 Legal Reserve
特別公積 Special reserve
未分配盈餘(累積虧損) Inappropriate
earning(Accumulated deficit)
庫藏股票 Treasury stock
長期股權投資未實現跌價損失 Unrealized loss on
long-term investments
累積換算調整數 Foreign currency translation
adjustment
其他 Others
合計 Total
民國九十一年一月一日餘額 Balance on January 1,
2002
九十年度盈餘分配 Appropriation of 2001 net
income:
九十年度虧損撥補 Accumulated deficit offset
by 2001 net income
結轉創業期間累積虧損 Carry-over of accumulated
deficit during development stage
員工紅利 Employee bonuses
董監事酬勞 Remuneration to directors and
supervisors
股票股利 Stock dividends
現金股利 Cash dividends
資本公積轉增資 Capital surplus transferred
to common stock
現金增資 Issuance of common stock for
cash
減資 Capital reduction
處分固定資產之資本公積轉回未分配盈餘Capital surplus
- gain on disposal of property, plant and equipment prior to 2000
transferred to retained earnings
可轉換公司債,有價證券轉普通股 Convertible bonds,
securities transferred to common stock
因合併發行新股及產生之資本公積 Issuance of common
stock and capital surplus through merger
採權益法評價之被投資公司股權淨 Adjustment due to
change of investee's equity
值變動
出售長期股權投資依比例沖轉資本公積 Adjustment to
capital surplus due to disposal of long-term investments
土地重估增值準備 Reserve for land
revaluation increment

被投資公司現金增資未按持股比例認購 Adjustment to
capital surplus due to
調整資本公積 non-proportional investment
in investee's increase in capital
收到子公司發放之現金股利 Cash dividends of the
Company received by its subsidiaries
九十一年度純益(損) Net income(loss) for the
year ended December 31, 2002
外幣換算調整數 Foreign currency
translation adjustment
買回庫藏股 Increase in treasury stock
註銷庫藏股 Decrease in treasury stock
轉讓庫藏股予員工 Treasury stock transferred
to employees
子公司持有本公司股票轉列庫藏股 Treasury stock held
by subsidiaries
認列被投資公司未實現長期投資跌價損失 Unrealized
valuation losses on long-term investments
迴轉被投資公司未實現長期投資跌價損失 Reversal of
unrealized valuation losses on long-term investments
九十二年十二月卅一日餘額 Balance on December
31, 2003

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