{
    "id": "FUN-012",
    "category": "FUN",
    "title": "債務與股東權益資本結構",
    "question": "企業的資金結構偏向股東資本還是借款？",
    "chart": "stacked",
    "metric": "借款與權益（呈報貨幣百萬）",
    "secondary": "借款 / 資本（%）",
    "x": "財政期",
    "y": "呈報貨幣百萬",
    "panels": [
        "資本結構堆疊",
        "借款比重",
        "負權益標記"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "以校準後短期與長期有息債務，加 totalStockholderEquity，呈列債務 /（債務 + 權益）。",
    "caveat": "負權益時比率無經濟解讀；應付帳款等經營負債不列為有息債務。；預覽數值全為合成示例，非即時行情。非美股及港股欄位、歷史深度按股票實際覆蓋。",
    "data_class": "衍生",
    "complexity": "中",
    "audience": "進階",
    "reach": 8,
    "frequency": 6,
    "decision": 9,
    "clarity": 9,
    "sample_labels": [
        "短期借款",
        "長期借款",
        "普通股權益",
        "其他權益"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 77.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 381,
    "stage": "P2",
    "svg_file": "mockups/0381-FUN-012.svg",
    "demo_fingerprint": "08e81fe7cd223d62",
    "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
        }
    }
}