Appendix
88
International Cooperation and Development Fund
Statement of Changes in Financial Assets Carried at Cost
For the Year Ended December 31, 2012
(Expressed in NT$)
Beginning Balance
Acquisition of Long-term
Investments
Decrease in Long-term
Investments
Ending Balance
Collection Term
Ownership Carrying Amount Ownership Carrying
Amount
Ownership Carrying
Amount Ownership Carrying Amount Note
Equity investments accounted for using cost method:
Overseas Investment & Development
Corporation
14.44% $130,000,000
–
$–
–
$– 14.44% $130,000,000 Note
Less: Accumulated impairment
(6,000,000)
–
–
(6,000,000)
124,000,000
–
–
124,000,000
BTS Private Equity Fund in India
6.77% 119,956,818
– 2,034,688
–
–
6.77% 121,991,506 Note
Less: Accumulated impairment
(10,806,485)
–
–
(10,806,485)
109,150,333
2,034,688
–
111,185,021
233,150,333
2,034,688
–
235,185,021
International Institution Investment Fund:
FIISF-Small Business Account
325,000,000
–
–
325,000,000 Note
FIISF-Small Business Account-Phase II
330,660,000
–
–
330,660,000 Note
FIISF-Small Business Account-Phase III
231,520,000
–
–
231,520,000 Note
MIF-Specialized Financial Intermediary
476,300,000
–
–
476,300,000 Note
FIISF-Trade Facilitation Program
161,750,000
161,750,000 Note
Less: Accumulated impairment
(161,750,000)
–
–
(161,750,000)
–
–
–
–
1,363,480,000
–
–
1,363,480,000
$1,596,630,333
$2,034,688
$–
$1,598,665,021
International Cooperation and Development Fund
Statement of Changes in Fixed Assets
For the Year Ended December 31, 2012
(Expressed in NT$)
Beginning Balance
Acquisition
Disposal
Ending Balance
Note
Cost
Mechanical equipment
$29,069,067
$2,745,626
($161,455)
$31,653,238
None
Communication & transportation equipment
2,707,475
–
(64,160)
2,643,315
None
Miscellaneous equipment
4,112,559
279,538
(162,025)
4,230,072
None
Leasehold improvements
1,976,268
–
–
1,976,268
None
37,865,369
$3,025,164
($387,640)
40,502,893
Accumulated depreciation
Mechanical equipment
16,292,044
3,087,152
(138,390)
19,240,806
Communication & transportation equipment
1,278,565
191,503
(49,022)
1,421,046
Miscellaneous equipment
2,448,898
293,564
(135,024)
2,607,438
Leasehold improvements
752,835
329,364
–
1,082,199
20,772,342
$3,901,583
($322,436)
24,351,489
Net book value
$17,093,027
$16,151,404
