{
    "id": "FUN-039",
    "category": "FUN",
    "title": "淨借款與債務餘額橋接",
    "question": "增加的債務能否由現金借款流量解釋？",
    "chart": "waterfall",
    "metric": "債務變動（呈報貨幣百萬）",
    "secondary": "淨借款（百萬）",
    "x": "債務橋接",
    "y": "呈報貨幣百萬",
    "panels": [
        "期初至期末債務",
        "現金淨借款",
        "非現金差額"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "債務期末 − 期初對照 netBorrowings，餘下列匯率、租賃或其他未分類差額，不自行指派來源。",
    "caveat": "淨借款不包含所有非現金融資、收購承接債務或重分類。；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": 6,
    "frequency": 5,
    "decision": 8,
    "clarity": 8,
    "sample_labels": [
        "期初債務",
        "淨借款",
        "其他變動",
        "期末債務"
    ],
    "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": 765,
    "stage": "P3",
    "svg_file": "mockups/0765-FUN-039.svg",
    "demo_fingerprint": "95aed6a328cf6c12",
    "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
        }
    }
}