第 17 章

分析：歷年統計、報酬率、報稅

歷年統計

歷年買賣金額、歷年收益兩張圖，加上歷年投資統計與歷年股數統計兩張表；右上角可以切成季、月。

點表裡的一年，跳出那一年所有交易與配息；按 Esc 或上一頁關閉。

表格下面還有四張圖：

• 逐年報酬率：每一年的當年報酬（TWR，把存入提出切掉）與累積年化。年份旁有 ⚠ 的，是那一年有幾天帳戶現金是負的（多半是存入沒記），滑過看說明；補記存入就會正常。
• 逐年殖利率：那一年領到的現金股利 ÷ 持股的平均市值（市值殖利率）與 ÷ 平均成本（成本殖利率）。
• 股息成長：每年領到的現金股利（扣稅前）與年增率；今年另外照去年推估「還會領」的部分。
• 每月報酬：每一格是一個月的 TWR，顏色越深漲跌越大，最右邊是全年；滑過格子看細節。

報酬率

由上而下：整體的累計投入、已回收、目前市值、總報酬與年化報酬率；期間報酬；和大盤比較、最大回撤；損益組成、已實現收益組成、損益貢獻排行、手續費與稅；最下面是個股報酬率。

期間報酬選今年以來、近 1／3 個月、近 1 年、去年或自己填起訖日，看期初與期末總資產、淨投入、損益，以及 TWR（時間加權，可以和大盤比）與 XIRR（資金加權、年化）。

和大盤比較把你的 TWR 和大盤的含息報酬（0050、006208、加權報酬指數、SPY、VOO 選一個）從起點一起歸零，畫在同一條百分比軸上；上方切今年、1 年、3 年、5 年、全部，看超額報酬：

最大回撤是水下圖：每天比之前最好的時候低了多少（0 是在高點），標出最大回撤的高點、谷底、回到高點的日子與天數：

損益組成把總報酬拆成未實現與已實現（含收益）；已實現收益組成再拆成資本利得、現金股利、權益補償、利息、其他。左邊的甜甜圈是賺的那幾項，名稱前的色塊對得到甜甜圈；有賺有賠時看長條的長短：

損益貢獻排行列出賺最多、賠最多的前幾檔（每檔的總報酬，同下面個股表）；可以切前幾名、勾「含已出清」：

手續費與稅把手續費、交易稅、配息匯費、配息代扣的稅與二代健保換成台幣，從第一筆起逐月累加，並算出成本占賺到的比例：

報稅統計

選所得年度（五月報的是去年的所得），照綜所稅的分類整理，不分證券帳戶。選了邊際稅率，會比較股利合併計稅與分開計稅哪個划算；按「下載年度明細 CSV」。

有存款利息、債券利息、員工股票的，會多出對應的區塊。這是估算與整理，不是報稅建議；股利可以先用第 20 章的「股利對帳」和財政部的資料核對。

Chapter 17

Analysis: by year, returns and tax

By year

Two charts (buys and sells by year, income by year) and two tables (investment statistics by year, shares by year). Switch to quarters or months at the top right.

Click a year in the table to open all trades and dividends for that year; press Esc or Back to close it.

Below the tables are four more charts:

• Returns by year: each year's return (TWR, with deposits and withdrawals taken out) and the cumulative annualized return. A ⚠ next to a year means the account cash was negative on some days that year (usually a missing deposit); hover for details. Adding the deposit fixes it.
• Dividend yield by year: cash dividends received that year \div average holdings value (yield on market value) and \div average cost (yield on cost).
• Dividend growth: cash dividends received each year (before tax) and the year-on-year growth. For this year, the part still expected is estimated from last year.
• Monthly returns: each cell is one month's TWR; darker colours mean bigger moves, and the right-most column is the full year. Hover over a cell for details.

Returns

From top to bottom: overall money invested, money returned, current market value, total return and annualized return; the period return; comparison with the market and maximum drawdown; P&L breakdown, realized income breakdown, P&L contribution ranking, and fees and taxes; and at the bottom, returns by stock.

For the period return, choose year to date, the last 1 / 3 months, the last 1 year, last year, or your own dates. You see starting and ending total assets, net money in, P&L, plus TWR (time-weighted, comparable with the market) and XIRR (money-weighted, annualized).

Compare with the market resets your TWR and a market total return (pick one: 0050, 006208, the TAIEX total return index, SPY, VOO) to zero at the same starting point and plots them on one percentage axis. Switch between YTD, 1Y, 3Y, 5Y and All at the top to see your excess return:

Maximum drawdown is an underwater chart: how far below its previous best each day was (0 means at a high). It marks the peak, trough and recovery dates of the largest drawdown and how many days it lasted:

The P&L breakdown splits total return into unrealized and realized (incl. income); the realized income breakdown splits that further into capital gains, cash dividends, compensation, interest and other. The donut on the left shows the items that made money, and the colour swatch before each name matches the donut. When some items gain and some lose, compare the bar lengths:

The P&L contribution ranking lists the holdings that made and lost the most (each one's total return, as in the table below). You can choose how many to show and tick “Include closed”:

Fees and taxes converts fees, transaction tax, dividend fees, dividend withholding tax and the NHI supplementary premium into TWD, adds them up month by month from your first record, and shows costs as a share of what you earned:

Tax summary

Choose the Income year (the return you file in May covers the previous year). Income is grouped by the categories of Taiwan's individual income tax (綜所稅), across all securities accounts. Pick your marginal tax rate to compare whether combined or separate taxation of dividends is better for you, and click “Download yearly detail CSV”.

If you have deposit interest, bond interest or employee shares, matching sections appear. This is an estimate and a summary, not tax advice. You can check your dividends against the Ministry of Finance's records first with the “Dividend check” in chapter 20.