83 / 106
Apéndice
83
6) After evaluating the investment in BTS India Private Equity Fund Limited, the TaiwanICDF recognized the impairment
losses of NT$12,616,040 and NT$25,743,735 in 2015 and 2014, respectively, based on conservatism principle.
7) See Appendix 2 for the statement of changes in financial assets carried at cost for the year ended December 31,
2015.
9. FIXED ASSETS
December 31, 2015
Cost
Accumulated
Depreciation
Net
Book Value
Mechanical equipment
$ 37,481,735
$ 20,656,514
$ 16,825,221
Communication & transportation equipment
4,278,050
1,496,254
2,781,796
Miscellaneous equipment
5,400,971
2,639,811
2,761,160
Leasehold improvements
3,857,054
2,067,206
1,789,848
$ 51,017,810
$ 26,859,785
$ 24,158,025
December 31, 2014
Cost
Accumulated
Depreciation
Net
Book Value
Mechanical equipment
$ 33,530,680
$ 19,209,578
$ 14,321,102
Communication & transportation equipment
2,827,915
1,764,935
1,062,980
Miscellaneous equipment
3,836,515
2,665,017
1,171,498
Leasehold improvements
3,289,466
1,838,252
1,451,214
$ 43,484,576
$ 25,477,782
$ 18,006,794
See Appendix 3 for the statement of changes in fixed assets for the year ended December 31, 2015.