66 / 98
66
ASSETS
NOTES
2014
2013
Amount
%
Amount
%
CURRENT ASSETS
Cash and cash equivalents
4
7,664,486,792
48
7,410,246,843
46
Held-to-maturity financial assets - current
5
506,482,483
3
400,324,932
3
Other receivables
6
208,975,865
1
202,517,766
1
Prepayments
72,442,403
-
69,181,037
-
Other financial assets - current
-
-
932,897
-
Other current assets
92,258,987
1
64,481,858
-
Current portion of long-term loans receivable
7, 19
415,963,528
3
461,633,355
3
8,960,610,058
56
8,609,318,688
53
LONG-TERM LOANS AND INVESTMENTS
Long-term loans receivable
7, 19
3,269,846,544
20
3,744,579,776
23
Available-for-sale financial assets - noncurrent
22,862,700
-
216,896,500
2
Held-to-maturity financial assets - noncurrent
5
1,945,655,981
12
1,813,832,593
11
Financial assets carried at cost - noncurrent
8, 19
1,891,845,795
12
1,737,134,829
11
7,130,211,020
44
7,512,443,698
47
FIXED ASSETS
9
Cost
43,484,576
-
40,655,703
-
Less: Accumulated depreciation
(
25,477,782 )
- (
26,657,725 )
-
18,006,794
-
13,997,978
-
OTHER ASSETS
Deposits-out
334,588
-
425,582
-
Deferred expenses
1,128,539
-
1,055,976
-
1,463,127
-
1,481,558
-
TOTAL ASSETS
16,110,290,999 100
16,137,241,922 100
LIABILITIES AND FUND BALANCES
CURRENT LIABILITIES
Payables
10
365,702,036
2
385,545,458
2
Unearned receipts
67,200
-
-
-
Collections payable
2,356,914
-
2,990,883
-
Other current liabilities
4,839,546
-
868,200
-
372,965,696
2
389,404,541
2
OTHER LIABILITIES
Deposits-in
7,944,000
-
5,339,000
-
Other liabilities
200,026
-
280,775
-
8,144,026
-
5,619,775
-
TOTAL LIABILITIES
381,109,722
2
395,024,316
2
FUND BALANCES
Funds
13
12,468,838,072
78
12,468,838,072
78
Accumulated earnings
14
3,260,037,902
20
3,253,015,910
20
ADJUSTMENT FOR OTHER FUND BALANCES
Unrealized gains on financial instrument
305,303
-
20,363,624
-
TOTAL FUND BALANCES
15,729,181,277
98
15,742,217,606
98
Commitments and contingencies
18
TOTAL LIABILITIES AND FUND BALANCES
16,110,290,999 100
16,137,241,922 100
The accompanying notes are an integral part of these financial statements. See report of independent accountants dated
March 18, 2015.
International Cooperation and Development Fund
Balance Sheets
December 31
(Expressed in NT$)