{
    "id": "FUN-024",
    "category": "FUN",
    "title": "利息開支與負債成本",
    "question": "借款增加之外，融資成本是否也在上升？",
    "chart": "multi",
    "metric": "利息開支（呈報貨幣百萬）",
    "secondary": "利息 / 平均借款（%）",
    "x": "財政期",
    "y": "利息開支（百萬）",
    "panels": [
        "利息支出",
        "平均借款",
        "估算融資成本"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "以 interestExpense / 平均期初期末有息債務估算帳面有效融資成本，與借款及利息金額並列。",
    "caveat": "資本化利息、租賃利息與債務平均時點會影響估值；不是合約利率。；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": 7,
    "decision": 9,
    "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": 79.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 340,
    "stage": "P2",
    "svg_file": "mockups/0340-FUN-024.svg",
    "demo_fingerprint": "00d58dea1994e0b1",
    "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
        }
    }
}