{
    "id": "FUN-020",
    "category": "FUN",
    "title": "營業費用細項結構",
    "question": "費用增長是研發投入還是管理成本膨脹？",
    "chart": "stacked",
    "metric": "營業費用（呈報貨幣百萬）",
    "secondary": "費用佔營收（%）",
    "x": "財政期",
    "y": "呈報貨幣百萬",
    "panels": [
        "研發與管理費",
        "費用收入比",
        "未分類差額"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "並列 researchDevelopment、sellingGeneralAdministrative 等非重疊明細，與 grossProfit − operatingIncome 核對，不能辨識的部分列差額。",
    "caveat": "SG&A 可能已含 marketing、D&A；不保證所有費用細項齊全。；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": "高",
    "audience": "進階",
    "reach": 8,
    "frequency": 6,
    "decision": 8,
    "clarity": 8,
    "sample_labels": [
        "研發",
        "銷售與管理",
        "其他營業費用",
        "營業費用合計"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 74.0,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 497,
    "stage": "P2",
    "svg_file": "mockups/0497-FUN-020.svg",
    "demo_fingerprint": "fd456a4864439db5",
    "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
        }
    }
}