Regulations Governing the Preparation of Financial Reports by Securities Issuers｜第 9 條｜證券暨期貨管理｜Regulation｜In Force
第 二 章/第 一 節｜金融監督管理委員會｜v1.0
Effective Date: 2028-01-01｜Last Amended: 2026-02-06
Assets shall be properly classified. Current and non-current assets shall be distinguished, except when a presentation of all assets in order of liquidity provides information that is reliable and more relevant. For each asset line item, the total amount expected to be recovered within 12 months after the balance sheet date and the total amount expected to be recovered more than 12 months after the balance sheet date shall be separately presented in the financial reports or disclosed in the notes. Current assets means that the entity expects to realize the asset, or intends to sell or consume it, in its normal operating cycle; that it holds the asset primarily for the purpose of trading; that it expects to realize the asset within 12 months after the balance sheet date; or that the asset is cash or a cash equivalent, unless the asset is to be used for an exchange or to settle a liability, or otherwise remains restricted, at more than 12 months after the balance sheet date. As a minimum, current assets shall include the following asset line items: 1. Cash and cash equivalents: A. Cash on hand, demand deposits, and short-term, highly liquid time deposits or investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. B. An issuer shall disclose the components of cash and cash equivalents and the policy which it adopts in determining the composition of cash and cash equivalents. 2. Financial assets measured at fair value through profit or loss - current: A. Financial assets not measured at amortized cost or measured at fair value through other comprehensive income. B. Financial assets measured at amortized cost or measured at fair value through other comprehensive income which may be designated as financial assets measured at fair value through profit or loss according to IFRS 9. 3. Financial assets measured at fair value through other comprehensive income - current: A. Debt instrument investments that meets all of the following conditions: a. The issuer holds the financial assets within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets. b. The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. B. Equity investments not held for trading, for which the issuer has irrevocably elected at initial recognition to present changes in fair value in "other comprehensive income". 4. Financial assets measured at amortized cost – current, meaning all of the following conditions are met: A. The issuer holds the financial assets within a business model whose objective is to hold the financial asset to collect the contractual cash flows. B. The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. 5. Financial assets for hedging - current: Any financial asset that is a designated and effective hedging instrument under hedge accounting requirements. 6. Contract assets: A. The entity has transferred goods or services to the customer according to the terms and conditions of a contract, but does not yet have an unconditional right to consideration. B. The recognition and measurement of the loss allowance for contract assets shall be in accordance with IFRS 9. 7. Notes receivable: Means all notes receivable: A. Notes receivable shall be measured in accordance with IFRS 9. However, short-term notes receivable with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial. B. With respect to discounted or transferred notes receivable, an assessment shall be made to determine whether the risks and rewards of the notes receivable, and the control retained over them, will qualify them for derecognition under IFRS 9. C. Notes receivable arising from operating activities shall be presented separately from other notes receivable arising from non-operating activities. D. Notes receivable from related parties in material amounts shall be presented separately. E. Notes provided as security shall be indicated in the notes to the financial reports. F. The issuer shall disclose an aged analysis of notes receivable. 8. Trade receivables: Means the entity has an unconditional contractual right to consideration for goods or services that have been transferred: A. Trade receivables shall be measured in accordance with IFRS 9. However, short-term trade receivables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial. B. With respect to discounted or transferred trade receivables, an assessment shall be made to determine whether the risks and rewards of the trade receivables, and the control retained over them, will qualify them for derecognition under IFRS 9. C. Trade receivables from related parties in material amounts shall be presented separately. D. Pledged trade receivables shall be disclosed in the notes to the financial reports. E. The issuer shall disclose an aged analysis of trade receivables. 9. Other receivables: Means receivables other than notes receivable and trade receivables. 10. Current tax assets: The portion of the tax amount already paid in respect of current and prior periods that exceeds the amount due for those periods. 11. Inventories: A. Inventories are assets: a. held for sale in the ordinary course of business; b. in the process of production for sale in the ordinary course of business; or c. in the form of materials or supplies to be consumed in the production process or in the rendering of services. B. Inventories shall be accounted for in accordance with IAS 2. C. Inventories shall be measured at the lower of cost and net realizable value. If the cost of inventories is higher than net realizable value, inventories shall be written down below cost to net realizable value, and the amount of the write-down shall be recognized as cost of sales in the period the write-down occurs. D. Inventories provided as a pledge or security or used under the surveillance of creditors shall be noted. 12. Prepayments: Prepaid expenses and prepayments for purchase of materials. 13. Non-current assets held for sale: A. Any non-current asset, or asset included in a disposal group held for sale, that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups, and whose sale must be highly probable. B. The measurement, presentation, and disclosure of non-current assets held for sale and disposal groups held for sale shall be made in accordance with IFRS 5. C. When non-current assets or disposal groups classified as held for sale no longer meet the criteria in IFRS 5, they shall cease to be classified as held for sale. D. When assets or disposal groups meet the definition of held for distribution to owners, they shall be reclassified from held for sale to held for distribution to owners, and shall be deemed an extension of the original disposal plan, and the classification, presentation, and measurement of the new disposal plan shall apply. When the assets or disposal groups classified as held for distribution to owners no longer meet the criteria in IFRS 5, they shall cease to be classified as held for distribution to owners. 14. Other current assets: Current assets not attributable to any of the classes above. Non-current assets means tangible, intangible and financial assets of a long-term nature, other than assets classified as current. As a minimum, non-current assets shall include the following asset line items: 1. Investments accounted for using the equity method: A. The valuation and presentation of investments accounted for using the equity method shall be made in accordance with IAS 28. B. When investment gain or loss is recognized, if the financial reports prepared by an associate do not conform to these Regulations, those financial reports shall first be adjusted to achieve conformance before they may be used to recognize investment gain or loss. The financial reports of an associate used in applying the equity method shall be prepared as of the same date as that of the investor, and if prepared as of a different date, adjustments shall be made for the effects of material transactions or events that occur between that date and the date of the investor's financial reports. In no case shall there be more than 3 months difference between the balance sheet date of the associate and that of the investor. If a CPA determines, pursuant to Standards on Auditing 320, that an associate has a material effect on the fair presentation of the financial reports of an investor, the financial reports of the associate shall be audited by CPAs in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and the Standards on Auditing. C. If an investment accounted for using the equity method is pledged as collateral or otherwise subject to any restriction or limitation, that fact shall be noted. 2. Property, plant and equipment: A. Tangible asset items, including bearer plants, that are held for use in the production or supply of goods, agricultural produce, or services, for rental to others, or for administrative purposes, and that are expected to be used during more than 1 financial year or 1 operating cycle. B. Property, plant and equipment shall be subsequently measured using the cost model and accounted for in accordance with IAS 16. C. Each component of property, plant and equipment that is material shall be depreciated separately. The depreciation method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight-line method shall be used. The depreciable amount should be allocated on a systematic basis over the asset's useful life. D. When items of property, plant and equipment have different useful lives, or provide economic benefits in different ways, or are subject to different depreciation methods or depreciation rates, the notes to the financial reports shall show each class of their material components. 3. Right-of-use assets: A. Means an asset that represents a lessee's right to use an underlying asset for the lease term. B. A right-of-use asset shall be accounted for in accordance with IFRS 16. 4. Investment property: A. Means property that is held by the owner or that is held by the lessee with the right of use, to earn rentals, or for capital appreciation, or both. B. Investment property shall be accounted for in accordance with IAS 40, and investment property that is subsequently measured using the fair value model shall be subject to the following provisions: a. The income approach shall be used for the valuation of fair value. If, however, undeveloped land cannot be valuated using the income approach, the land development analysis approach shall be adopted instead. b. When the income approach is used, it shall be subject to the following provisions: I. Cash flow: Cash flow shall be valuated on the basis of existing lease contracts, rent at local market rates, or current market rents for similar comparable properties in the same location and condition, and overvalued and undervalued comparable properties shall be excluded. If there is a period-end value, the discounted present period-end value may be added. II. Analysis period: When there is no specified period for the income, the analysis period in principle shall not be longer than 10 years; when there is a specified period for the income, the income shall be estimated for the remainder of the specified period. III. Discount rate: The discount rate shall be determined using the risk premium approach only, with the calculation based on a certain interest rate, plus the estimate for the individual characteristics of the investment property. The language "based on a certain interest rate" means the interest rate may not be lower than the floating interest rate on a 2-year time deposit of a small amount, as posted by the Chunghwa Post Co., Ltd., plus 0.75 percentage points. c. Valuation of fair value shall be performed as follows: I. When the amount of any single item of investment property held is less than 20 percent of paid-in capital and NT$300 million, valuation may be performed through an internal appraisal or outsourced appraisal. II. When the amount of any single item of investment property held is equal to or greater than 20 percent of paid-in capital or NT$300 million, an appraisal report shall be obtained from a professional appraiser, or the property shall be appraised internally and a CPA engaged to issue a review opinion regarding the reasonableness of the appraisal. III. When the amount of any single item of investment property held is equal to or greater than 10 percent of total assets, appraisal reports shall be obtained from two or more professional appraisers, or an appraisal report shall be obtained from two appraisers at a joint appraiser's firm, or an appraisal report shall be obtained from a professional appraiser and a CPA engaged to issue a review opinion regarding the reasonableness of the appraisal. d. At the balance sheet date the issuer shall review and assess the validity of the appraisal of fair value based on the provisions below, in order to determine whether to issue a new appraisal report. For any property whose fair value meets the standards under c (II) or (III) of this item, an appraisal report from a professional appraiser and a CPA review opinion on the reasonableness of the appraisal shall be obtained at least once a year: I. If outsourced appraisal is adopted for the valuation of fair value, the issuer shall engage an appraiser to review the original appraisal report, or shall engage a CPA to issue a review opinion on the validity of the original review report. II. If internal appraisal is performed and a CPA is engaged to issue a review opinion on the reasonableness of the report, a CPA shall be engaged to issue a review opinion on the validity of the original internal appraisal report. III. If the property does not meet the level set out in these Regulations as requiring outsourcing of the appraisal or the issuance of a review opinion by a CPA, and the issuer performs an internal appraisal, then the issuer may itself assess the validity of the original appraisal report, or may engage a CPA to issue a review opinion on the validity of the original internal appraisal report. C. Disclosure of investment property that is subsequently measured using the fair value model, in addition to being handled in accordance with IAS 40, shall include the following information in the notes to the financial reports: a. Important terms of any existing lease contracts with respect to the subject property, rent at local market rates, and assessed current market rents for similar comparable properties in the same location and condition. b. The present condition of the investment property, the amounts of, and changes in, the income generated in the past by the investment property, and the basis and reasons for the current projection of reasonable net income with respect to the investment property. c. The method for determining the changes in the inflows and outflows of cash for each period in the future, and the basis for the determination. d. The basis and reasons for adjusting and determining the capitalization rate or discount rate of the income. e. Explanation of the appropriateness and reasonableness of the process for income value projection, parameters used in the calculation, and appraisal result. f. When land development analysis approach is adopted, disclosure of the reason for the adoption, the key points of the land development analysis program, the projection of overall economic conditions, the expected total sales price, the rate of return, and the overall capital interest rate. If the above information materially differs from that for prior periods, the issuer shall give the reason for the difference and the effect on the fair value. g. If outsourced appraisal is adopted, additional disclosure of the information on the appraising office(s), name(s) of the appraiser(s), and appraisal date. If a CPA review opinion is issued, additional disclosure of the name of the CPA and the CPA's firm, the conclusion of the review report, and the date of the review report. h. The valuation results of fair value obtained through outsourced appraisal and internal appraisal shall be disclosed separately. When a CPA has issued a review opinion on the reasonableness of the appraisal, it shall be indicated in a note. D. When outsourced appraisal is adopted for the valuation of fair value, the appraisal shall be made by a certified ROC real estate appraiser who satisfies the following conditions, and shall be subject to the Real Estate Appraiser Act and the Regulations Governing Real Estate Appraisals with reference to the relevant Statements of Valuation Standards issued by the Accounting Research and Development Foundation (ARDF): a. The appraiser must have at least 4 years of experience practicing in the field of real estate appraisal. An appraiser who graduated from an academic department equivalent to one devoted to real estate appraisal and obtained the graduation certificate must have at least 3 years of experience practicing in the field. b. The appraiser has never received a fixed prison sentence or a more severe punishment from a court due to a crime involving fraud, breach of fiduciary duty, embezzlement, or forgery in the field of real estate appraisal business. c. The appraiser does not have a record of poor credit in connection with negotiable instruments or with debt during the most recent 3 years nor have a record of being subject to disciplinary action by a real estate appraiser disciplinary board during the most recent 5 years. d. The appraiser does not have a related party or substantive related party relationship with the issuer. E. When internal appraisal is adopted for the valuation of fair value, the appraisal shall be performed in accordance with these Regulations and with reference to the relevant Statements of Valuation Standards issued by the ARDF, and shall also be subject to the following provisions: a. Procedures for real estate appraisal shall be established and included in the internal control system. The procedures shall encompass the professional qualifications and conditions to be met by the appraising personnel, acquisition and analysis of information, appraisal of the value of the subject property, preparation of appraisal reports, and preservation of relevant documents. b. An appraisal report shall present the information on which the appraisal is based and the reasons for the conclusion reached, and shall be signed by the personnel in charge. In addition, the appraisal report shall include at least the following: basic data on the subject property, effective date of the appraisal, transactions of comparable properties located in the area of the subject property, assumptions and restrictive conditions of the appraisal, method and implementation procedures of the appraisal, conclusion of the appraisal, and reporting date of the appraisal. F. A CPA qualified pursuant to the provisions of the Certified Public Accountant Act that issues a review opinion regarding the reasonableness of an issuer's outsourced appraisal or an internally produced appraisal report must meet the following conditions: a. The CPA has 4 or more years of experience in auditing and attesting the financial reports of issuers, or 4 or more years of experience in auditing and attesting financial reports combined with attendance at 90 or more hours of appraisal-related training, for which a qualification certificate has been obtained. b. The CPA has not committed any crime such as fraud, breach of fiduciary duty, misappropriation, or forgery of documents in connection with the auditing and attestation of the financial statements of an issuer or the issuance of a review opinion regarding the reasonableness of an appraisal of real property for which the CPA has been sentenced by a court to a fixed term of imprisonment or a more severe sentence. c. The CPA has no record of poor credit in negotiable instruments or debts during the most recent 3 years, and has not been subject to disciplinary action by the CPA Discipline Committee during the most recent 5 years. d. The CPA is not a related party or substantially related party of the issuer, of the appraiser who issued the appraisal report, or of an authorized person who signed/sealed an appraisal report produced internally by the issuer, and is not an auditing and attesting CPA for the financial reports of the issuer. G. A CPA that issues a review opinion with respect to the reasonableness of an appraisal report that is outsourced by or produced internally by an issuer shall do so in compliance with these Regulations and the following provisions: a. Prior to accepting a case for review, the CPA shall carefully assess his or her own professional capabilities and training, practice experience, and independence. Prior to carrying out the review, the CPA shall have ample understanding of the provisions of laws and regulations relating to the production of financial reports, International Financial Reporting Standards, and real property appraisal that relate to the given review case. The CPA may not accept an engagement to issue a fair value conclusion. b. When undertaking a review case, the CPA shall plan and execute appropriate working procedures, in order to produce a conclusion and use the conclusion as the basis for issuing the review opinion report. The related working procedures, data collected, and formulation of a conclusion shall be set out in detail in the review opinion working papers. c. When undertaking review procedures, the CPA shall undertake an item-by-item evaluation of the appropriateness and reasonableness of the scope of the appraisal report, the sources of data used, the parameters and methods used in the appraisal, the information adopted for use in the appraisal and any investigation undertaken, any adjustments made by the appraisers, and the process of inference used in the appraisal, and confirm that they conform to these Regulations and other related laws and regulations. When reviewing an appraisal produced internally by an issuer, the CPA shall also undertake an item-by-item analysis of the design, and effectiveness of implementation, of the issuer's internal control system, including working procedures, for internally produced appraisals. d. When there is a material discrepancy between the assumptions, estimates, parameters, or information used in land development analyses, in an appraisal report outsourced by or internally produced by the issuer and those of an appraisal for the preceding period, the CPA shall perform an analysis to confirm that there is a reasonable basis for the discrepancy. The CPA shall provide reasons for any difference of opinion when the CPA's opinion differs from that of the real property appraiser or the internal appraisal personnel. e. The content of a review report shall include at a minimum the names and addresses of the party that commissioned the report, the CPA performing the review, and the firm to which the CPA belongs, the purpose and uses of the review, the major assumptions and limitations of the review case, the scope of review work performed, the principal information adopted in the review procedure, the review conclusion, and the date of the review report. The review shall also include a statement that the opinion is true and accurate, professional and independent, and in compliance with applicable laws and regulations. H. A subsidiary of the issuer that holds investment property shall also be subject to the provisions of this subparagraph. I. If the shares issued by an issuer have no par value or a par value other than NT$10 per share, the valuation threshold of 20 percent of paid-in capital applicable to any single item of investment property as set out in item B (c) of this paragraph shall be replaced by 10 percent of equity attributable to owners of the parent as stated in the balance sheet. 5. Intangible assets: A. An identifiable non-monetary asset without physical substance that meets the definition of identifiability, control by an entity, and existence of future economic benefits. B. Intangible assets shall be subsequently measured using the cost model and accounted for in accordance with IAS 38. C. The amortization method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed by the entity. If that pattern cannot be determined reliably, the straight-line method shall be used. The amortized amount of an intangible asset shall be allocated on a systematic basis over its useful life. 6. Biological assets: A living animal or plant related to agricultural activity. Biological assets shall be accounted for in accordance with IAS 41. Bearer plants shall be classified into property, plant and equipment, and accounted for in accordance with IAS 16. 7. Deferred tax assets: The amounts of income taxes recoverable in future periods in respect of deductible temporary differences, the carryforward of unused tax losses, and the carryforward of unused tax credits. 8. Other non-current assets: Non-current assets not attributable to any of the classes above. Exploration and evaluation of such assets shall be subsequently measured using the cost model and accounted for in accordance with IFRS 6. The accounting treatment and the recognition and measurement of loss allowances for the items described in the preceding two paragraphs in relation to financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive income, financial assets measured at amortized cost, financial assets for hedging, notes receivable, trade receivables, and other receivables shall be in accordance with IFRS 9. Loss allowances shall be classified respectively as a deduction from financial assets measured at amortized cost, notes receivable, trade receivables, and other receivables. If those classifications are further subclassified, the loss allowances thereof shall also be presented respectively in the same manner. An issuer shall assess at each balance sheet date whether there is any objective evidence of impairment for the items described in paragraph 4 in relation to investments accounted for using the equity method, property, plant and equipment, right-of-use assets, investment property measured using the cost model, intangible assets, and exploration and evaluation assets. If any such evidence exists, the issuer shall recognize the amount of any impairment loss in accordance with IAS 36. If the recoverable amount of non-financial assets is determined on the basis of fair value less costs of disposal, disclose the extra information regarding the fair value measurement, including the level of the fair value hierarchy, the valuation techniques, the key assumptions. If the recoverable amount is determined on the basis of value in use, disclose the discount rate for fair value measurement. With respect to the items described in paragraphs 3 and 4 in relation to financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive income, financial assets measured at amortized cost, financial assets for hedging, notes receivable, trade receivables, other receivables, non-current assets held for sale, investment property, and biological assets, the measurement and disclosure of fair value shall be made in accordance with IFRS 13. The items described in paragraphs 3 and 4 in relation to financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive income, financial assets measured at amortized cost, financial assets for hedging, contract assets, and biological assets shall be distinguished as current and non-current based on liquidity.
資產應作適當之分類。流動資產與非流動資產應予以劃分。但如按流動性之順序表達所有資產能提供可靠而更攸關之資訊者，不在此限。 各資產項目預期於資產負債表日後十二個月內回收之總金額，及超過十二個月後回收之總金額，應分別在財務報告表達或附註揭露。 流動資產係指企業預期於其正常營業週期中實現該資產，或意圖將其出售或消耗；主要為交易目的而持有該資產；預期於資產負債表日後十二個月內實現該資產；現金或約當現金，但不包括於資產負債表日後逾十二個月用以交換、清償負債或受有其他限制者。流動資產至少應包括下列各項目： 一、現金及約當現金： （一）庫存現金、活期存款及可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之定期存款或投資。 （二）發行人應揭露現金及約當現金之組成部分，及其用以決定該組成項目之政策。 二、透過損益按公允價值衡量之金融資產－流動： （一）指非屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產。 （二）屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產，依國際財務報導準則第九號規定可指定為透過損益按公允價值衡量之金融資產。 三、透過其他綜合損益按公允價值衡量之金融資產－流動： （一）指同時符合下列條件之債務工具投資： 1.發行人係在以收取合約現金流量及出售為目的之經營模式下持有該金融資產。 2.該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。 （二）指原始認列時作一不可撤銷之選擇，將公允價值變動列報於其他綜合損益之非持有供交易之權益工具投資。 四、按攤銷後成本衡量之金融資產－流動，指同時符合下列條件者： （一）發行人係在以收取合約現金流量為目的之經營模式下持有該金融資產。 （二）該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。 五、避險之金融資產－流動：依避險會計指定且為有效避險工具之金融資產。 六、合約資產： （一）指企業依合約約定，已移轉商品或勞務予客戶，惟仍未具無條件收取對價之權利。 （二）合約資產備抵損失之認列及衡量，應依國際財務報導準則第九號規定辦理。 七、應收票據，指應收之各種票據： （一）應收票據應依國際財務報導準則第九號規定衡量。但未附息之短期應收票據若折現之影響不大，得以原始發票金額衡量。 （二）應收票據業經貼現或轉讓者，應就該應收票據之風險及報酬與控制之保留程度，評估是否符合國際財務報導準則第九號除列條件。 （三）因營業而發生之應收票據，應與非因營業而發生之其他應收票據分別列示。 （四）金額重大之應收關係人票據，應單獨列示。 （五）提供擔保之票據，應於附註中說明。 （六）發行人應揭露應收票據之帳齡分析。 八、應收帳款：指依合約約定，已具無條件收取因移轉商品或勞務所換得對價金額之權利： （一）應收帳款應依國際財務報導準則第九號規定衡量。但未付息之短期應收帳款若折現之影響不大，得以原始發票金額衡量。 （二）應收帳款業經貼現或轉讓者，應就該應收帳款之風險及報酬與控制之保留程度，評估是否符合國際財務報導準則第九號除列條件。 （三）金額重大之應收關係人帳款，應單獨列示。 （四）設定擔保應收帳款應於附註中揭露。 （五）發行人應揭露應收帳款之帳齡分析。 九、其他應收款，指不屬於應收票據、應收帳款之其他應收款項。 十、本期所得稅資產：與本期及前期有關之已支付所得稅金額超過該等期間應付金額之部分。 十一、存貨： （一）符合下列任一條件之資產： 1.持有供正常營業過程出售者。 2.正在製造過程中以供正常營業過程出售者。 3.將於製造過程或勞務提供過程中消耗之原料或物料（耗材）。 （二）存貨之會計處理，應依國際會計準則第二號規定辦理。 （三）存貨應以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列為銷貨成本。 （四）存貨有提供作質、擔保或由債權人監視使用等情事，應予註明。 十二、預付款項：包括預付費用及預付購料款等。 十三、待出售非流動資產： （一）指依出售處分群組之一般條件及商業慣例，於目前狀態下，可供立即出售，且其出售必須為高度很有可能之非流動資產或待出售處分群組內之資產。 （二）待出售非流動資產及待出售處分群組之衡量、表達與揭露，應依國際財務報導準則第五號規定辦理。 （三）分類為待出售之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待出售。 （四）資產或處分群組符合待分配予業主之定義時，應自待出售重分類為待分配予業主，並視為原始處分計畫之延續，適用新處分方式之分類、表達及衡量規定。分類為待分配予業主之資產或處分群組於不符合國際財務報導準則第五號規定條件時，應停止將該資產或處分群組分類為待分配予業主。 十四、其他流動資產：不能歸屬於以上各類之流動資產。 非流動資產係指流動資產以外，具長期性質之有形、無形資產及金融資產。非流動資產至少應包括下列各項目： 一、採用權益法之投資： （一）採用權益法之投資之評價及表達應依國際會計準則第二十八號規定辦理。 （二）認列投資損益時，關聯企業編製之財務報告若未符合本準則，應先按本準則調整後，再據以認列投資損益，採用權益法所用之關聯企業財務報告日期應與投資者相同，若有不同時，應對關聯企業財務報告日期與投資者財務報告日期間所發生之重大交易或事件之影響予以調整，在任何情況下，關聯企業與投資者之資產負債表日之差異不得超過三個月。若會計師依審計準則320號規定判斷關聯企業對投資者財務報告公允表達影響重大者，關聯企業之財務報告應經會計師依照會計師查核簽證財務報表規則與審計準則之規定辦理查核。 （三）採用權益法之投資有提供作質，或受有約束、限制等情事者，應予註明。 二、不動產、廠房及設備： （一）指用於商品、農業產品或勞務之生產或提供、出租予他人或供管理目的而持有，且預期使用期間超過一個會計年度或一營業週期之有形資產項目，包括生產性植物。 （二）不動產、廠房及設備之後續衡量應採成本模式，其會計處理應依國際會計準則第十六號規定辦理。 （三）不動產、廠房及設備之各項組成若屬重大，應單獨提列折舊，且折舊方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可折舊金額按有系統之基礎於其耐用年限內分攤。 （四）不動產、廠房及設備具有不同耐用年限，或以不同方式提供經濟效益，或適用不同折舊方法、折舊率者，應在附註中分別列示重大組成部分之類別。 三、使用權資產： （一）指承租人於租賃期間內對標的資產具有使用控制權之資產。 （二）使用權資產之會計處理應依國際財務報導準則第十六號規定辦理。 四、投資性不動產： （一）指為賺取租金或資本增值或兩者兼具，而由所有者所持有或具使用控制權承租人所持有之不動產。 （二）投資性不動產之會計處理應依國際會計準則第四十號規定辦理，後續衡量採用公允價值模式者，應依下列規定辦理： 1.公允價值之評價應採收益法。但未開發之土地無法以收益法評價者，應採用土地開發分析法。 2.採收益法評價應依下列規定辦理： （1）現金流量：應依現行租賃契約、當地租金或市場相似比較標的租金行情評估，並排除過高或過低之比較標的，有期末價值者，得加計該期末價值之現值。 （2）分析期間：收益無一定期限者，分析期間以不逾十年為原則，收益有特定期限者，則應依剩餘期間估算。 （3）折現率：限採風險溢酬法，以一定利率為基準，加計投資性不動產之個別特性估算。所稱一定利率為基準，不得低於中華郵政股份有限公司牌告二年期郵政定期儲金小額存款機動利率加三碼。 3.公允價值之評價應依下列規定辦理： （1）持有投資性不動產單筆金額未達實收資本額百分之二十及新臺幣三億元者，得採自行估價或委外估價。 （2）持有投資性不動產單筆金額達實收資本額百分之二十或新臺幣三億元以上者，應取得專業估價師出具之估價報告，或自行估價並請會計師就合理性出具複核意見。 （3）持有投資性不動產單筆金額達總資產百分之十以上者，應取具二家以上專業估價師出具之估價報告，或取具聯合估價師事務所二位估價師出具之估價報告，或取具一位專業估價師出具之估價報告，並請會計師就合理性出具複核意見。 4.發行人應於資產負債表日依下列規定檢討評估公允價值之有效性，以決定是否重新出具估價報告，達本目之3、（2）、（3）標準者均應至少每年取具專業估價師估價報告及會計師合理性複核意見： （1）採委外估價者，應請估價師檢視原估價報告，或請會計師就原委外估價報告之有效性出具複核意見。 （2）採自行估價並請會計師就合理性出具複核意見者，應請會計師就原自行估價報告之有效性出具複核意見。 （3）未達本準則規定應委外估價或請會計師複核之標準，並採自行估價者，得自行評估原估價報告之有效性，或請會計師就原自行估價報告之有效性出具複核意見。 （三）投資性不動產後續衡量採公允價值模式者，其揭露除依國際會計準則第四十號規定辦理外，應於附註揭露下列資訊： 1.勘估標的之現行租賃契約重要條款、當地租金行情及市場相似比較標的評估租金行情。 2.投資性不動產目前狀態、過去收益之數額及變動狀態、目前合理淨收益推估之依據及理由。 3.未來各期現金流入與現金流出之變動狀態如何決定及決定之依據。 4.收益資本化率或折現率之調整及決定之依據及理由。 5.收益價值推估過程、引用計算參數及估價結果之適當及合理性說明。 6.採土地開發分析法之理由、土地開發分析計畫重點、總體經濟情形之預估、估計銷售總金額、利潤率及資本利息綜合利率。前揭資訊與前期如有重大差異時，應說明理由及其對公允價值之影響。 7.採委外估價者，應揭露委外估價之估價事務所、估價師姓名及估價日期。經會計師出具合理性複核意見者，應揭露複核會計師及所屬事務所之名稱、複核結論及複核報告日等資訊。 8.應分別揭露委外估價與自行估價之公允價值評價結果。經會計師就合理性出具複核意見者，應予註明。 （四）公允價值採委外估價者，應由具備我國不動產估價師資格且符合下列條件之估價師進行估價，並應遵循不動產估價師法、不動產估價技術規則等相關規定，及參考財團法人中華民國會計研究發展基金會（以下簡稱會計基金會）發布之相關評價準則公報辦理： 1.須具備四年以上之不動產估價實務經驗，如具備不動產估價相當科系畢業領有畢業證書，須具備三年以上之不動產估價實務經驗。 2.未曾因不動產估價業務上有關詐欺、背信、侵占、偽造文書等犯罪行為，經法院判決有期徒刑以上之罪。 3.最近三年無票信債信不良紀錄及最近五年無遭受不動產估價師懲戒委員會懲戒之紀錄。 4.不得為發行人之關係人或有實質關係人之情形。 （五）公允價值採自行估價者，除依本準則規定外，應參考會計基金會發布之相關評價準則公報，並依下列規定辦理： 1.建立估價之作業流程並納入內部控制制度，包括估價人員之專業資格與條件、取得及分析資訊、評估價值、估價報告之製作及相關文件之保存。 2.估價報告之內容應列示所依據資訊及結論之理由，並由權責人員簽章，其內容至少應包括勘估標的之基本資料、估價基準日、標的物區域內不動產交易之比較實例、估價之假設及限制條件、估價方法及估價執行流程、估價結論及估價報告日等。 （六）具備會計師法規定執業資格之會計師就發行人委外估價或自行估價報告之合理性出具複核意見者，應符合下列條件： 1.具備四年以上辦理發行人財務報告查核簽證之經驗，或具備四年以上辦理財務報告查核簽證之經驗並參加評價相關訓練達九十小時以上且取得及格證書。 2.未曾因辦理發行人財務報告查核簽證或出具不動產估價合理性複核意見業務上有關詐欺、背信、侵占、偽造文書等犯罪行為，經法院判決有期徒刑以上之罪。 3.最近三年無票信債信不良紀錄及最近五年無遭受會計師懲戒委員會懲戒之紀錄。 4.不得為發行人、出具估價報告之估價師或於發行人自行估價報告簽章之權責人員之關係人或有實質關係人之情形，或為發行人財務報告之簽證會計師。 （七）會計師就發行人委外估價或自行估價報告之合理性出具複核意見者，應依本準則及下列規定辦理： 1.承接案件前應審慎評估專業能力與訓練、實務經驗及獨立性。執行複核案件前應充分瞭解財務報告編製相關法令、國際財務報導準則及不動產估價等與所複核案件相關之規定，並不得接受委任提出公允價值結論。 2.進行複核案件應妥善規劃及執行適當作業流程，以形成結論並據以出具複核意見書；相關執行程序、蒐集資料及作成結論應詳實登載於複核案件工作底稿。 3.執行複核程序時，應就估價報告之範圍、所使用之資料來源、估價所使用參數及估價方法、估價所採用之資訊及所執行之調查、估價人員所作各項調整、估價推論過程等事項逐項評估其適當性及合理性，並確認符合本準則及相關法令規定。複核發行人自行估價報告時應另就發行人自行估價之作業流程等內部控制制度設計與執行之有效性逐項分析。 4.發行人委外估價或自行估價報告使用假設、估計、參數或土地開發分析使用資訊與前期有重大差異時，應予分析確定有合理依據，與不動產估價師或自行估價人員有不同意見者，應提出理由。 5.複核報告內容至少應包括委任人、複核會計師及所屬事務所之名稱及地址、複核之目的及用途、複核案件之重大假設及限制、所執行複核工作之範圍、複核程序所採用之主要資訊、複核結論、複核報告日等，並聲明複核意見真實且正確、具備專業性與獨立性及遵循主管法令規定等事項。 （八）發行人之子公司持有投資性不動產者，亦應依本款規定辦理。 （九）發行人股票無面額或每股面額非屬新臺幣十元者，本款第二目之3有關單筆投資性不動產金額達實收資本額百分之二十之估價標準，以資產負債表歸屬於母公司業主之權益百分之十計算之。 五、無形資產： （一）指無實體形式之可辨認非貨幣性資產，並同時符合具有可辨認性、可被企業控制及具有未來經濟效益。 （二）無形資產之後續衡量應採成本模式，其會計處理應依國際會計準則第三十八號規定辦理。 （三）無形資產攤銷方法之選擇應反映未來經濟效益預期消耗型態，若該型態無法可靠決定，應採用直線法，將可攤銷金額按有系統之基礎於其耐用年限內分攤。 六、生物資產：指與農業活動有關具生命之動物或植物，生物資產之會計處理應依國際會計準則第四十一號規定辦理。但生產性植物應分類為不動產、廠房及設備，其會計處理應依國際會計準則第十六號規定辦理。 七、遞延所得稅資產：指與可減除暫時性差異、未使用課稅損失遞轉後期及未使用所得稅抵減遞轉後期有關之未來期間可回收所得稅金額。 八、其他非流動資產：不能歸類於以上各類之非流動資產。探勘及評估資產之後續衡量應採成本模式，其會計處理應依國際財務報導準則第六號規定辦理。 前二項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收票據、應收帳款、其他應收款項目之會計處理、備抵損失之認列及衡量，應依國際財務報導準則第九號規定辦理。備抵損失應分別列為按攤銷後成本衡量之金融資產、應收票據、應收帳款及其他應收款之減項。各該項目如為更明細之劃分者，備抵損失亦比照分別列示。 發行人應於資產負債表日對第四項有關採用權益法之投資、不動產、廠房及設備、使用權資產、採成本模式衡量之投資性不動產、無形資產、探勘及評估資產等項目評估是否有減損之客觀證據，若存在此類證據，應依國際會計準則第三十六號規定，認列減損損失金額。非金融資產之可回收金額以公允價值減處分成本衡量者，應揭露該公允價值衡量之額外資訊，包括公允價值層級、評價技術及關鍵假設等；可回收金額以使用價值衡量者，應揭露衡量使用價值之折現率。 第三項及第四項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、應收票據、應收帳款、其他應收款、待出售非流動資產、投資性不動產、生物資產等項目有關公允價值之衡量及揭露，應依國際財務報導準則第十三號規定辦理。 第三項及第四項有關透過損益按公允價值衡量之金融資產、透過其他綜合損益按公允價值衡量之金融資產、按攤銷後成本衡量之金融資產、避險之金融資產、合約資產、生物資產等項目，應依流動性區分為流動與非流動。