{
    "id": "FUN-040",
    "category": "FUN",
    "title": "股數口徑與拆股對照",
    "question": "每股盈利及市值計算採用的股數是否一致？",
    "chart": "table",
    "metric": "股數（百萬股）",
    "secondary": "拆股調整因子（倍）",
    "x": "股數來源",
    "y": "百萬股 / 定義",
    "panels": [
        "三種股數口徑",
        "拆股時間線",
        "每股指標適用性"
    ],
    "filters": [
        "股票 / 交易所",
        "年度 / 季度",
        "呈報幣種"
    ],
    "apis": [
        "FUND",
        "SPLIT"
    ],
    "calculation": "並列 SharesStats.SharesOutstanding、outstandingShares、commonStockSharesOutstanding 與 SPLIT 事件，標明現行股類、加權稀釋及調整基準。",
    "caveat": "outstandingShares 常為拆股調整後加權稀釋股數，不能當精確歷史期末股數；多股類需另處理。；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": "專業",
    "reach": 6,
    "frequency": 5,
    "decision": 9,
    "clarity": 7,
    "sample_labels": [
        "現行流通股",
        "加權稀釋股",
        "資產表股數",
        "拆股因子"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "財務報表",
    "score": 65.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds",
        "https://eodhd.com/financial-apis/api-splits-dividends"
    ],
    "rank": 731,
    "stage": "P3",
    "svg_file": "mockups/0731-FUN-040.svg",
    "demo_fingerprint": "f571bfc730905cfc",
    "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
        }
    }
}