Page 94 - 國合會2016電子書-西文
P. 94
Apendice
9. FINANCIAL ASSETS CARRIED AT COST
As of December 31, 2016 and 2015, the details of financial assets at cost are as follows:
December 31, 2016 December 31, 2015
Carrying Amoun (NT$) Ownership Carrying Amoun (NT$) Ownership
Equity investments accounted for using cost method:
Overseas Investment & Development c $ 130,000,000 14.44% $ 130,000,000 14.44%
Corporation
Less: Accumulated Impairment 6,000,000 ? 6,000,000 ?
124,000,000 124,000,000
BTS India Private Equity Fund Limited 125,093,333 6.80% 124,583,261 6.80%
=US$ 4,007,459 ? =US$ 3,992,153 ?
Less: Accumulated Impairment 91,859,099 ? 91,859,099 ?
=US$ 2,995,225 ? =US$ 2,995,225 ?
33,234,234 32,724,162
157,234,234 156,724,162
International institution investment fund:
FIISF-Small Business Account ? 330,660,000 330,660,000
=US$ 10,000,000 ? =US$ 10,000,000 ?
FIISF-Small Business Account ? 591,550,000 591,550,000
=US$ 20,000,000 ? =US$ 20,000,000 ?
Specialized Financial Intermediary 476,300,000 476,300,000
Development Fund
=US$ 15,000,000 ? =US$ 15,000,000 ?
EBRD Financial Intermediary and 134,360,000 -
Private Enterprises Investment
Special Fund- Agribusiness Account =US$ 4,000,000 ? =US$ - ?
c 1,532,870,000 1,398,510,000
Total $ 1,690,104,234 $ 1,555,234,162
1) Taiwan ICDF engaged the European Bank for Reconstruction and Development (EBRD) to manage the Financial
Intermediary Investment Special Fund (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 Taiwan
ICDF’s accumulated contribution amounted to US$10,000,000 as of December 31, 2016 and 2015.
2) Taiwan ICDF 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 Taiwan ICDF’s accumulated contribution amounted to US$20,000,000 as of December 31, 2016 and 2015.
3) Taiwan ICDF 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. Under the agreement, the total investment amount
was US$15,000,000, and Taiwan ICDF’s accumulated contribution to the fund amounted to US$15,000,000 as of
December 31, 2016 and 2015.
4) In 2016, the Foundation commissioned EBRD for processing EBRD Financial Intermediary and Private Enterprises
Investment Special Fund- Agribusiness Account, and promoting agriculture business in joint venture with EBRD.
According to the contract, the total investment amount is US$15,000,000, as of December 31, 2016, the Foundation
has invested US$4,000,000.
5) The above listed foreign currency investments projects are stated using the historical exchange rate.
92
