{
    "id": "FUN-023",
    "category": "FUN",
    "title": "折舊攤銷與資產消耗",
    "question": "帳面資產消耗是否已反映在盈利與投資中？",
    "chart": "multi",
    "metric": "折舊與攤銷（呈報貨幣百萬）",
    "secondary": "折舊 / 總資產（%）",
    "x": "財政期",
    "y": "折舊攤銷（百萬）",
    "panels": [
        "折舊攤銷",
        "平均資產比重",
        "兩報表核對"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "對照 depreciationAndAmortization、Cash_Flow.depreciation 與平均 totalAssets，並列兩報表差異。",
    "caveat": "兩處折舊定義可能不同；不得把攤銷又加入已含攤銷的折舊。；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": 6,
    "frequency": 5,
    "decision": 8,
    "clarity": 8,
    "sample_labels": [
        "FY21",
        "FY22",
        "FY23",
        "FY24",
        "FY25"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 64.0,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 760,
    "stage": "P3",
    "svg_file": "mockups/0760-FUN-023.svg",
    "demo_fingerprint": "864ccc6ec52ce295",
    "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
        }
    }
}