A company-type stock exchange 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 company-type stock exchange 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 company-type stock exchange shall disclose their nature and amount separately in the financial statements or in the notes.
As a minimum, the statement of comprehensive income shall include the following line items:
- Exchange fee revenue: Revenue from exchange fees paid to a company-type stock exchange on a monthly basis and at an approved rate by securities brokers based on the volume of customer trades or by securities dealers based on the volume of proprietary trades made for their own accounts.
- Securities listing fee revenue: Revenue from listing fees paid to a company-type stock exchange by listed companies based on their paid-in capital in accordance with the Agreement for Listing of Securities.
- On-line processing fee revenue: Revenue from stipulated fees paid by securities firms for using the computer equipment of a company-type stock exchange in relation to the centralized securities market.
- Information usage fee revenue: Revenue from stipulated fees paid by institutions such as securities firms, futures commission merchants, and domestic and foreign information companies for using the information transmitted by a company-type stock exchange.
- Data processing fee revenue: Revenue from stipulated fees paid by the Taipei Exchange for the processing of data by a company-type stock exchange on its behalf.
- Other revenue: Revenues not attributable to any of the items above.
- The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If a company-type stock exchange 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.
- Operating expense: The expenses to be borne as a result of operating activities in the period, including employee benefits expense, depreciation and amortization expense, and other operating expense.
- Net profit or loss upon derecognition of financial assets measured at amortized cost: Means the net profit or less that arises when a company-type stock exchange derecognizes from its books financial assets measured at amortized cost that it had originally recognized.
- Finance costs: Include interest expenditures incurred in relation to operating activities and for all classes of liabilities, with the portion eligible for capitalization being deducted.
- Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.
- 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 company-type stock exchange recognizes using the equity method according to its share in the associates and the interests in joint ventures.
- Net profit or loss upon reclassification of financial assets: Means one of the following conditions, in accordance with IFRS 9:
- 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.
- 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.
- 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.
- Profit or loss of discontinued operations:
- 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.
- The presentation and disclosure of profit or loss of discontinued operations shall be made in accordance with IFRS 5.
- Profit or loss during the period: Earnings or deficit in the current reporting period.
- Other comprehensive income: Refers to 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:
- 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.
- 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.
- Total comprehensive income.
- Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.
- Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.
- Earnings per share:
- 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.
- The calculation and presentation of earnings per share shall be made in accordance with IAS 33.