{
    "id": "FUN-031",
    "category": "FUN",
    "title": "商譽與無形資產組成",
    "question": "企業帳面資產有多大比例依賴收購及無形估值？",
    "chart": "stacked",
    "metric": "商譽及無形資產（呈報貨幣百萬）",
    "secondary": "佔總資產（%）",
    "x": "財政期",
    "y": "呈報貨幣百萬",
    "panels": [
        "商譽與無形資產",
        "資產比重",
        "有形淨值"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "列 goodWill 與 intangibleAssets；先核對無形資產是否含商譽，必要時顯示並列而不相加。",
    "caveat": "API 不完整提供每次減值及收購來源；餘額下降不自動等於減值。；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": 7,
    "frequency": 5,
    "decision": 8,
    "clarity": 8,
    "sample_labels": [
        "商譽",
        "其他無形資產",
        "有形資產",
        "股東權益"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 67.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 641,
    "stage": "P3",
    "svg_file": "mockups/0641-FUN-031.svg",
    "demo_fingerprint": "1dabedbb7e7f51be",
    "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
        }
    }
}