77
International Cooperation and Development Fund
Statements of Revenues and Expenses
For the Years Ended December 31
(Expressed in NT$)
NOTES
2012
2011
Amount
%
Amount
%
OPERATING REVENUES
Revenues from MOFA-contracted projects
$1,160,902,758
91
$1,156,735,068
90
Revenues from banking and finance operations
114,693,158
9
129,677,652
10
1,275,595,916
100
1,286,412,720
100
OPERATING EXPENSES
MOFA-contracted project expenses
11
(1,160,902,758)
(91)
(1,156,735,068)
(90)
Humanitarian assistance expenses
(18,894,531)
(2)
(46,192,501)
(4)
International human resources development expenses
(69,122,350)
(6)
(73,848,721)
(6)
Banking and finance operations expenses
(17,050,127)
(1)
(15,432,200)
(1)
Technical cooperation expenses
(68,803,871)
(5)
(60,123,214)
(5)
General and administrative expenses
17
(129,840,540)
(10)
(106,772,674)
(8)
(1,464,614,177)
(115)
(1,459,104,378)
(114)
NET OPERATING LOSSES
(189,018,261)
(15)
(172,691,658)
(14)
NON-OPERATING INCOME AND GAINS
Interest on fund investments
153,826,604
12
130,135,097
10
Dividend income
6,835,750
1
13,615,142
1
Foreign exchange gain
-
-
41,322
-
Other revenues
15
24,966,375
2
238,519,535
19
185,628,729
15
382,311,096
30
NON-OPERATING EXPENSES AND LOSSES
Loss on disposal of fixed assets
(58,980)
-
(63,962)
-
Loss on disposal of investments
-
-
(48,578,204)
(4)
Loss on valuation of financial asset
-
-
(54,246,038 )
(4)
Foreign exchange loss
(73,960,421)
(6)
-
-
Other expenses
(121,960)
-
(3,324,322 )
-
(74,141,361)
(6)
(106,212,526 )
(8)
EXCESS OF (EXPENSES OVER REVENUES) REVENUES
OVER EXPENSES
$(77,530,893)
(6)
$103,406,912
8
International Cooperation and Development Fund
Statements of Changes in Fund Balances
FUNDS
ACCUMULATED
EARNINGS
UNREALIZED GAINS
(LOSS) ON FINAN-
CIAL INSTRUMENT
TOTAL
2011
Balance, January 1, 2011
$12,468,838,072
$3,328,619,266
$-
$15,797,457,338
Excess of revenues over expenses for 2011
-
103,406,912
-
103,406,912
Unrealized loss on financial instrument
-
-
(12,484,926)
(12,484,926)
Balance, December 31, 2011
$12,468,838,072
$3,432,026,178
($12,484,926)
$15,888,379,324
2012
Balance, January 1, 2012
$12,468,838,072
$3,432,026,178
($12,484,926)
$15,888,379,324
Excess of expenses over revenues for 2012
-
(77,530,893)
-
(77,530,893)
Unrealized gains on financial instrument
-
-
14,743,050
14,743,050
Balance, December 31, 2012
$12,468,838,072
$3,354,495,285
$2,258,124
$15,825,591,481
The accompanying notes are an integral part of these financial statements.
See report of independent accountants dated March 13, 2013.
(versión inglés)
