Apéndice
78
International Cooperation and Development Fund
Statements of Cash Flows
For the Years Ended December 31
(Expressed in NT$)
2012
2011
CASH FLOWS FROM OPERATING ACTIVITIES
Excess of (expenses over revenues) revenues over expenses
$(77,530,893)
$103,406,912
Adjustments to reconcile excess of (expenses over revenues) revenues over
expenses to net cash used in (provided by) operating activities:
Depreciation
3,901,583
4,378,383
Amortization
1,231,353
919,993
Loss on valuation of financial assets
-
54,246,038
(Reversal of) Allowance for bad debts
(9,125,688)
4,101,923
Held-to-maturity financial assets - Interest amortization
9,218,647
14,404,086
Loss on disposal of fixed assets
58,980
63,962
Changes in assets and liabilities:
Financial assets at fair value through profit or loss
-
760,972,074
Receivables
(18,167,987)
65,713,537
Prepayments
2,097,418
4,459,226
Other current assets
(12,570,797)
(13,141,109)
Accrued expenses
4,655,541
(16,128,479)
Other payables
-
(5,641,694)
Collections payable
(2,407,735)
(6,675,858)
Other current liabilites
10,051
(236,393)
Deposits
4,350
(38,027)
Net cash provided by (used in) operating activities
(98,625,177)
970,804,574
CASH FLOWS FROM INVESTING ACTIVITIES
Increase in long-term lending
(486,022,389)
(914,036,484)
Proceeds from long-term loans receivable
708,673,234
520,517,994
Financial assets in available-for-sale - noncurrent
-
(196,532,876)
Acquisition of held-to-maturity financial assets
(390,866,332)
(217,249,930)
Proceeds upon maturity of held-to-maturity financial assets
581,796,525
956,117,757
Increase in financial assets carried at cost
(2,034,688)
(250,379,731)
Acquisition of fixed assets
(3,025,164)
(1,142,747)
Proceeds from disposal of fixed assets
6,224
785
Decrease in deposits-out
14,928
108,976
Increase in deferred expenses
(524,772)
(1,397,874)
Net cash provided by (used in) investing activities
408,017,566
(103,994,130)
CASH FLOWS FROM FINANCING ACTIVITY
Decrease (Increase) in deposits-in
(2,936,000)
(270,154)
NET INCREASE IN CASH AND CASH EQUIVALENTS
306,456,389
866,540,290
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
6,914,493,802
6,047,953,512
CASH AND CASH EQUIVALENTS AT END OF YEAR
$7,220,950,191
$6,914,493,802
The accompanying notes are an integral part of these financial statements.
See report of independent accountants dated March 13, 2013.
(versión inglés)
