74 / 106
74
ASSETS
NOTES
2015
2014
Amount
%
Amount
%
CURRENT ASSETS
Cash and cash equivalents
4
$
7,631,214,015
47 $
7,664,486,792
48
Held-to-maturity financial assets - current
5
91,540,422
-
506,482,483
3
Other receivables
6
317,431,992
2
208,975,865
1
Prepayments
111,608,368
1
72,442,403
-
Other current assets
92,735,958
1
92,258,987
1
Current portion of long-term loans receivable
7, 18
383,820,455
2
415,963,528
3
8,628,351,210
53
8,960,610,058
56
LONG-TERMLOANSANDINVESTMENTS
Long-term loans receivable
7, 18
3,231,700,233
20
3,269,846,544
20
Available-for-sale financial assets - noncurrent
287,104,500
2
22,862,700
-
Held-to-maturity financial assets - noncurrent
5
2,603,016,065
16
1,945,655,981
12
Financial assets carried at cost - noncurrent
8, 18
1,555,234,162
9
1,891,845,795
12
7,677,054,960
47
7,130,211,020
44
FIXED ASSETS
9
Cost
51,017,810
-
43,484,576
-
Less: Accumulated depreciation
（
26,859,785
）
-
（
25,477,782
）
-
24,158,025
-
18,006,794
-
OTHER ASSETS
Deposits-out
313,476
-
334,588
-
Deferred expenses
16,687,330
-
1,128,539
-
17,000,806
-
1,463,127
-
TOTAL ASSETS
$ 16,346,565,001
100 $
16,110,290,999
100
LIABILITIES AND FUND BALANCES
CURRENT LIABILITIES
Payables
10
$
556,618,358
3 $
365,702,036
2
Unearned receipts
69,600
-
67,200
-
Collections payable
1,717,185
-
2,356,914
-
Other current liabilities
443,113
-
4,839,546
-
558,848,256
3
372,965,696
2
OTHER LIABILITIES
Deposits-in
4,186,000
-
7,944,000
-
Other liabilities
202,026
-
200,026
-
4,388,026
-
8,144,026
-
TOTAL LIABILITIES
563,236,282
3
381,109,722
2
FUND BALANCES
Funds
13
12,468,838,072
76
12,468,838,072
78
Accumulated earnings
14
3,319,361,670
21
3,260,037,902
20
ADJUSTMENT FOROTHER FUNDBALANCES
Unrealized loss (gain) on financial instruments
（
4,871,023
）
-
305,303
-
TOTAL FUND BALANCES
15,783,328,719
97
15,729,181,277
98
Commitments and contingencies
18
Properties under custodianship
19
TOTAL LIABILITIES AND FUNDBALANCES
$
16,346,565,001
100 $
16,110,290,999
100
The accompanying notes are an integral part of these financial statements. See report of independent accountants dated
March 23, 2016.
International Cooperation and Development Fund
Balance Sheets
December 31
(Expressed in NT$)
(versión en inglés)