2009年有債券即將到期，上市櫃共計221家公司(一般產業209家，金融產業12家)，
到期金額總計約 3,137.5億元。
其中具資金壓力公司計 76家(一般產業74家，金融產業2家)，資金缺口總計約 642.61億元。
資金壓力(資金缺口) = 現金及約當現金 + 短期投資 - 2009年到期債券
若計算結果為負值，表示目前公司帳上現金部位不足以支付即將到期債券，故產生籌資壓力；反之，若結果為正值，則表示公司現金部位足以支付即將到期債券，未有資金缺口。
2008年12月25日 星期四
2009年因有債券到期具資金壓力前20名公司
由於年關將近，TEJ為各位整理上市櫃公司2009年債券即將到期資料，並搭配2008/09財務資料計算目前公司資金壓力狀況各位參考。 
2009年有債券即將到期，上市櫃共計221家公司(一般產業209家，金融產業12家)，
資金壓力(資金缺口) = 現金及約當現金 + 短期投資 - 2009年到期債券
若計算結果為負值，表示目前公司帳上現金部位不足以支付即將到期債券，故產生籌資壓力；反之，若結果為正值，則表示公司現金部位足以支付即將到期債券，未有資金缺口。
2009年有債券即將到期，上市櫃共計221家公司(一般產業209家，金融產業12家)，
資金壓力(資金缺口) = 現金及約當現金 + 短期投資 - 2009年到期債券
若計算結果為負值，表示目前公司帳上現金部位不足以支付即將到期債券，故產生籌資壓力；反之，若結果為正值，則表示公司現金部位足以支付即將到期債券，未有資金缺口。
IC製造業存貨概況分析
今年度由於突然遭逢金融風暴，景氣急轉直下，導致價格下跌，
本次TEJ對於上市櫃IC製造業的12間公司進行資料整理，結果如下：
1. 存貨/淨值比，整體平均約為0.07倍
存貨/淨值比倍數偏低，大致符合IC製造的產業特性。
與年初相比，由於整體公司淨值普遍下降，使得存貨/淨值比較年初略有成長，但整體而言變化不大，惟其中部分公司的存貨金額卻未降反升( 5347 世界先進 +41.21%、2337 旺宏 +23.06%、2408 南科 +13.41%)，應多加注意。
2. 存貨備抵跌價損失佔存貨比重，整體平均約為 19.68%
其中DRAM廠因近期價格持續下跌，提列比率普遍較平均值高，且提列比率較去年底普遍增加(約4~20%)，顯然存貨評價已接近淨變現價值，其中5346 力晶 39.28%、5387茂德 33.98%、2408 南科 29.86%、2474 華亞科 22.04%、2344 華邦電 20.35%，加上存貨/淨值比倍數偏低，故10號公報對於存貨評價方法變更(由重置成本變更為淨變現價值)對獲利之影響，應較市場預期為低。
3. 折舊攤提佔銷貨成本比重，整體平均約為39.33%
由於10號公報修訂後，產能閒置產生製造費用(折舊)不再得以分攤至存貨，需列為當期銷貨成本，使得產能利用率較低的企業，不再產生費用延後認列的狀況。
折舊攤提佔銷貨成本比重在平均值以上的有：3437 華亞科(53.14%)、2303 聯電(46.45%)、5387 茂德(41.20%)、2330 台積電(41.18%)等四間公司，由於景氣尚未復甦，本類資本密集性公司，未來若產能利用率持續降低，可能產生的負面影響較大。
2008年12月23日 星期二
Tally
Tally:(v.)to be fitted; to suit; to correspond; to match; to make a tally; to score; to tally in a game.
(n.)the act of counting;a score in baseball made by a runner touching all four bases safely; a bill for an amount due
Tally shop: a shop at which goods or articles are sold to customers on account, the account being kept in corresponding books, one called the tally, kept by the buyer, the other the counter tally, kept by the seller, and the payments being made weekly or otherwise by agreement. The trade thus regulated is called tally trade.
EX:Palm Beach and New York may have been hardest hit by the Bernard Madoff scandal, but residents in Aspen, Colo., are quietly tallying up massive losses.
EX:For the first time in more than 18 months, the number of working oil and gas rigs in the United States surpassed last year's tally at this time, Baker Hughes Inc. said Friday.The rig count climbed by 16, to 803, compared with 797 in the comparable week a year ago. The last time the count was higher than the previous year was in the week of March 29, 1991.(The New York Times)
(n.)the act of counting;a score in baseball made by a runner touching all four bases safely; a bill for an amount due
Tally shop: a shop at which goods or articles are sold to customers on account, the account being kept in corresponding books, one called the tally, kept by the buyer, the other the counter tally, kept by the seller, and the payments being made weekly or otherwise by agreement. The trade thus regulated is called tally trade.
EX:Palm Beach and New York may have been hardest hit by the Bernard Madoff scandal, but residents in Aspen, Colo., are quietly tallying up massive losses.
EX:For the first time in more than 18 months, the number of working oil and gas rigs in the United States surpassed last year's tally at this time, Baker Hughes Inc. said Friday.The rig count climbed by 16, to 803, compared with 797 in the comparable week a year ago. The last time the count was higher than the previous year was in the week of March 29, 1991.(The New York Times)
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