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Apéndice
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19. PROPERTIES UNDER CUSTODIANSHIP
1) The government has placed certain assets under the TaiwanICDF’s custodianship and management. These properties
are entered into memo accounts: “Properties under Custodianship” and “Custodianship Property Payable”.
The properties under custodianship were accounted for at cost. Expenditures for major procurement, renewals and
improvements were debited to “Properties under Custodianship” and credited to “Custodianship Property Payable”.
Moreover, the repairs and maintenance expenditures shall be treated as revenues and expenditures of these projects.
Upon disposal, the cost was deducted from the book amount. As of December 31, 2015 and 2014, the book value
of fixed assets under custodianship was NT$268,447,640 and NT$274,876,043, respectively. The amount of MOFA’s
stock certificate of Paraguay Synthetic Corporation placed under the TaiwanICDF’s custodianship amounted to
US$10,000 as of December 31, 2015 and 2014, as described in Note 7(4). In addition, as of December 31, 2015
and 2014, the reserve for severance pay for personnel stationed abroad in charge of the government’s assignments,
which were administered by the TaiwanICDF on behalf of government and for contracted assistants of the TaiwanICDF
amounted to NT$44,832,324 and NT$48,631,084, respectively.
2) The MOFA has engaged the TaiwanICDF to manage the Central American Economic Development Fund (ROC-
CAEDF). As of December 31, 2015 and 2014, the total amount of the ROC-CAEDF was NT$8,398,455,437 and
NT$8,117,925,132, respectively, and the details of the financial assets of the ROC-CAEDF are as follows:
December 31, 2015
December 31, 2014
US$
NT$
US$
NT$
Demand deposits
$ 1,085,854
$ 35,643,154
$ 858,289
$ 27,164,844
Time deposits
253,328,793
8,315,517,623
253,502,327
8,023,348,634
Interest receivable
1,382,835
45,391,567
2,078,684
65,790,350
Prepaid expenses
58,044
1,903,093
51,226
1,621,304
Total
$ 255,855,526
$ 8,398,455,437
$ 256,490,526
$ 8,117,925,132
The balances are not reflected in the financial statements.