{
    "id": "ERN-047",
    "category": "ERN",
    "title": "單季 EPS 與全年調節",
    "question": "季度 EPS 加總與年度數字一致嗎？",
    "chart": "waterfall",
    "metric": "季度加總至年度差額（貨幣／股）",
    "secondary": "會計口徑與期末標籤",
    "x": "年度調節項",
    "y": "季度加總至年度差額（貨幣／股）",
    "panels": [
        "主圖：季度加總至年度差額（貨幣／股），依年度調節項排列",
        "輔圖：會計口徑與期末標籤",
        "明細：單季 EPS 與全年調節的資料列、觀測日期與缺值狀態"
    ],
    "filters": [
        "市場／行業",
        "財政季度／公告日期",
        "完整財年"
    ],
    "apis": [
        "FUND",
        "CALENDAR"
    ],
    "calculation": "取完整四季 epsActual 相加，再與 Annual epsActual 比較，保留差額而不強制改寫。",
    "caveat": "稀釋股數、四捨五入與調整口徑可造成合理差異。 報告日與財政期末分開；缺失預估不可當零；歷史預估不等於完整當時可得資料。",
    "data_class": "衍生",
    "complexity": "中",
    "audience": "專業",
    "reach": 4,
    "frequency": 5,
    "decision": 5,
    "clarity": 8,
    "sample_labels": [
        "Q1",
        "Q2",
        "Q3",
        "Q4",
        "年度差額"
    ],
    "cadence": "日更；業績公布後重新整理",
    "category_name": "業績與預期",
    "score": 49.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds",
        "https://eodhd.com/financial-apis/calendar-upcoming-earnings-ipos-and-splits"
    ],
    "rank": 944,
    "stage": "P4",
    "svg_file": "mockups/0944-ERN-047.svg",
    "demo_fingerprint": "962ac0cff8dbec6f",
    "collection": "catalogue",
    "sample_annotation": {
        "sample": true,
        "as_of": "2026-10-16",
        "notice": "Charts and tables for this report are generated, deterministic synthetic sample observations for educational layout and unit demonstration only. No provider, market data or analysis engine is called, and nothing here is a statement about real securities.",
        "notice_zh": "此報告的圖表與數據為確定性生成的合成示例數據，僅供教育及版面展示；並無連接任何資料供應商或實際分析引擎，不代表任何真實證券的表現。",
        "default_filters": {
            "symbol": "0700.HK",
            "period": "1Y",
            "benchmark": "HSI"
        },
        "filters": {
            "symbol": [
                "0700.HK",
                "0005.HK",
                "AAPL.US",
                "MSFT.US",
                "SPY.US",
                "BTC-USD.CC"
            ],
            "period": [
                "1Y",
                "3Y",
                "5Y"
            ],
            "benchmark": [
                "HSI",
                "SPX",
                "BTC"
            ]
        },
        "library": {
            "version": "2026-10-19",
            "source": "https://chatgpt.com/share/6ad67223-c610-83e8-adb2-33aaf792e584",
            "sample": true
        }
    }
}