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8. FINANCIAL ASSETS CARRIED AT COST
December 31, 2015
December 31, 2014
Carrying Amount (NT$)
Ownership
Carrying Amount (NT$)
Ownership
Equity investments accounted for using cost method:
Overseas Investment & Development
Corporation
$ 130,000,000
14.44% $ 130,000,000
14.44%
Less: Accumulated Impairment
（
6,000,000
）
（
6,000,000
）
124,000,000
124,000,000
BTS India Private Equity Fund Limited
124,583,261
6.80%
123,578,854
6.80%
（
=US$ 3,992,153
）
（
=US$ 3,959,840
）
Less: Accumulated Impairment
（
91,859,099
）
（
79,243,059
）
（
=US$ 2,995,225
）
（
=US$ 2,559,025
）
32,724,162
44,335,795
156,724,162
168,335,795
International institution investment fund:
FIISF-Small Business Account
-
325,000,000
（
=US$ 10,000,000
）
FIISF-Small Business Account
Ⅱ
330,660,000
330,660,000
（
=US$ 10,000,000
）
（
=US$ 10,000,000
）
FIISF-Small Business Account
Ⅲ
591,550,000
591,550,000
（
=US$ 20,000,000
）
（
=US$ 20,000,000
）
MIF-Specialized Financial Intermediary
476,300,000
476,300,000
Development Fund
（
=US$ 15,000,000
）
（
=US$ 15,000,000
）
1,398,510,000
1,723,510,000
Total
$ 1,555,234,162
$ 1,891,845,795
1) The TaiwanICDF engaged the European Bank for Reconstruction and Development (EBRD) to manage the Financial
Intermediary Investment Special Fund (FIISF)-Small Business Account and to jointly provide funds for loans in small
businesses. Under the agreement, the total investment amount was US$10,000,000, and the TaiwanICDF’s accumulated
contribution amounted to US$10,000,000 as of December 31, 2014. However, the programme was closed in June 2015
and the total contribution amount was withdrawn.
2) The TaiwanICDF engaged the Multilateral Investment Fund (MIF), which belongs to the Inter-American Development
Bank Group, to manage the Specialized Financial Intermediary Development Fund, a financing vehicle co-established
by the said two parties. MIF uses its own resources and the fund’s resources on a pari-passu basis to directly or
indirectly invest in, or make loans to well-performing microfinance institutions in Taiwan’s partner countries in Central and
South America. As of December 31, 2015 and 2014, the TaiwanICDF’s accumulated contribution to the fund amounted
to US$15,000,000.
3) The TaiwanICDF engaged the EBRD to manage the FIISF-Small Business Account Ⅱ and to jointly provide funds for
investments and loans in small businesses. Under the agreement, the total investment amount was US$10,000,000, and
the TaiwanICDF’s accumulated contribution amounted to US$10,000,000 as of December 31, 2015 and 2014.
4) The TaiwanICDF engaged the EBRD to manage the FIISF-Small Business Account Ⅲ and to jointly provide funds for
investments and loans in small businesses. Under the agreement, the total investment amount was US$20,000,000, and
the TaiwanICDF’s accumulated contribution amounted to US$20,000,000 as of December 31, 2015 and 2014.
5) The above listed foreign currency investments projects are stated using the historical exchange rate.