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Informe de finanzas
PwCR12000124
To the International Cooperation and Development Fund (TaiwanICDF)
We have audited the accompanying balance sheets of the International Cooperation and
Development Fund (TaiwanICDF) as of December 31, 2012 and 2011, and the related statements of
revenues and expenses, of changes in fund balances and of cash flows for the years then ended.
These financial statements are the responsibility of the TaiwanICDF’s management. Our responsibility
is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with the “Rules Governing the Examination of
Financial Statements by Certified Public Accountants” and generally accepted auditing standards
in the Republic of China. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement. An
audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of the TaiwanICDF as of December 31, 2012 and 2011, and the results of its
operations and its cash flows for the years then ended, in conformity with the accounting policies
described in Note 2.
As described in Note 19 to the financial statements, certain assets were placed under the
custodianship of the TaiwanICDF at the request of the owners and these assets are not reflected in
the financial statements. The details of these assets are disclosed for reference purposes only.
PricewaterhouseCoopers
March 13, 2013
The accompanying financial statements are not intended to present the financial position and results of operations and
cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than Taiwan. The
standards, procedures and practices in Taiwan governing the audit of such financial statements may differ from those generally
accepted in countries and jurisdictions other than Taiwan. Accordingly, the accompanying financial statements and report of
independent accountants are not intended for use by those who are not informed about the accounting principles or auditing
standards generally accepted in Taiwan, and their applications in practice.
(versión inglés)
