{
    "id": "GRW-040",
    "category": "GRW",
    "title": "有形股東資本緩衝",
    "question": "扣除無形資產後，公司有多少可觀察帳面資產緩衝？",
    "chart": "line",
    "metric": "有形權益 / 總資產（%）",
    "secondary": "有形股東權益（百萬）",
    "x": "財政期",
    "y": "有形資本比率（%）",
    "panels": [
        "有形資本比率",
        "無形扣減",
        "負緩衝狀態"
    ],
    "filters": [
        "股票 / 行業",
        "財政年度 / 季度",
        "計算口徑"
    ],
    "apis": [
        "FUND"
    ],
    "calculation": "以核對後普通股權益減不重疊商譽及其他無形資產，除 totalAssets；同列 netTangibleAssets 定義差。",
    "caveat": "有形淨值不是清算可收回金額；資產質量、負權益及公司分類影響解讀。；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": 9,
    "clarity": 8,
    "sample_labels": [
        "年1",
        "年2",
        "年3",
        "年4",
        "年5"
    ],
    "cadence": "新財報入庫後重算；每週檢查資料修訂",
    "category_name": "成長與財務品質",
    "score": 66.5,
    "requires_user_input": false,
    "requires_extra_plan": false,
    "source_urls": [
        "https://eodhd.com/financial-apis/stock-etfs-fundamental-data-feeds"
    ],
    "rank": 678,
    "stage": "P3",
    "svg_file": "mockups/0678-GRW-040.svg",
    "demo_fingerprint": "39f137e755b3e767",
    "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
        }
    }
}