1

90%

21

31

10

(8)

9031
$30,000$60,00091
3191
$30,000
9191
9092

90/03/01

30,000

60,000

90/12/31

90,000

10,000

10,000

91/01/01

10,000

10,000

91/03/01

30,000

11

91/09/01

30,000

30,000

91/12/31

30,000

10,000

10,000

92/01/01

10,000

10,000

(9)

9051
$500,000$120,000
51111

6%9091
90/05/01

500,000

120,000

90/12/31

620,000

40,000

40,000

20,000

20,000

12


$500,0006%8/12$20,000
91/01/01

40,000

40,000

91/05/01

91/11/01

60,000

91/12/31

60,000
60,000

60,000

40,000

40,000

30,000

30,000

$500,0006%$30,000

(13)

9092

90/03/01

90/12/31

90,000

30,000

60,000

10,000

10,000

91/01/01

10,000

13

10,000

91/03/01

30,000

91/09/01

30,000

30,000

91/12/31

30,000

10,000

10,000

92/01/01

10,000

10,000

(14)

90
90/05/01

90/12/31

620,000

500,000

120,000

40,000

40,000

20,000

20,000

$500,0006%8/12$20,000

14

(20)

9011

$480,000$80,000
$300,000
$50,000
15%
$1,146,895
16%9011
90/01/01

1,146,895
1,146,895

$50,000
$300,0006

$400,000
15%2.854978$1,141,991
$50,000
15%
0.571753$28,588

$1,141,991 $28,588
$1,170,579

15

$1,146,895
$1,170,579

(22)

16%15%
90
1231

90/12/31

172,034

11,469

80,000

216,497

480,000

()

()

()

15%

.
()

()

. 1%

90/21/21

1,146,895

90/12/31

480,000

172,034*

11,469

80,000

216,497

930,398

91/12/31

480,000

139,560*

9,304

80,000

251,136

679,262

92/12/31

480,000

101,889*

6,793

80,000

291,318

387,944

93/12/31

480,000

58,177*

3,879

80,000

337,944

50,000

93/12/31

50,000

0*

50,000

16


* $15

90/12/31

163,842

163,842

$1,146,8957$163,842

(23)

9111

$400,000
$60,000$300,000
$200,000
$1,313,518
12%
15%

91/01/01

1,313,518
1,313,518

$1,342,043
($400,0003.037349$200,0000.635518)
$1,342,043
$1,313,5186

17

$1,342,043$1,313,518

$180,000
$20,000
94/12/31

200,000

1,113,518

20,000

. 1,313,518

20,000

()

()

()

12%

0.965%

()

91/01/01

...
$1,313,518

91/12/31

400,000

157,622

12,675

229,703

92/12/31

400,000

130,058

10,459

259,483

1,083,815
824,332

93/12/31

400,000

98,920

7,955

293,125

531,207

94/12/31

400,000

63,667

5,126

331,207

200,000

12.965%12%

$78

(24)

18


931231

93/12/31

50,000

50,000

1,146,895

1,146,895
655,368

655,368

(28)

90 1 1
$1,275,687
$1,250,000
$250,000$375,000

15%12%90

90/ 1/ 1

1,275,687

250,000

1,250,000

275,687

$1,275,687
($375,0002.401831$375,000)

19


$1,275,687 90%
$1,275,68790%$1,148,118

$1,275,687($1,250,000$250,000)$275,687

90/01/01

1,275,687

1,275,687

$1,275,687
90/01/01

375,000

375,000

90/12/31

108,082

108,082

318,922

318,922
68,922

68,922

($1,275,687$375,000)12%$108,082

$1,275,6874$318,922

20

$275,6874$68,922

(30)

9011

90/01/01

1,650,000

1,146,895
503,105

($480,000$80,000)4$1,600,000
$1,600,000$50,000$1,650,000
$1,650,000 16%

$400,00016%
2.7982$50,0000.5523$1,146,895

$1,650,000$1,146,895$503,105

21

(31)
901231

90/12/31

480,000

400,000

80,000

183,503

172,034

11,469

16%

15%

90/01/01

$1,146,895

90/12/31 $480,000 $400,000 $183,503 $172,034

91/12/31

480,000

400,000

148,864 139,560
108,682 101,889

$ 11,469 $ 80,000 $216,497

9,304

80,000

930,398

251,136

679,262

92/12/31

480,000

400,000

6,793

80,000

291,318

387,944

93/12/31

480,000

400,000

62,056

58,177

3,879

80,000

337,944

50,000

93/12/31

50,000

50,000

50,000

$15

(32)

$950,000
91
11

22


91/ 1/ 1

1,900,000

892,825

950,000
1,256,343

586,482

$400,0004$300,000$1,900,000
$1,900,00015%

$400,0002.854978$300,0000.571753
$1,313,518

$1,900,000$1,313,518$586,482
$300,000$200,000
$100,000
$100,000

$100,0000.57175$57,175
$1,313,518$57,175$1,256,343
$950,000
$57,175$892,825

23

(33)
931231

93/12/31

50,000

50,000

(39)

921231
$100,000

93
92/12/31

824,332

556,760

1,313,518

67,574

92 12 31
$824,332

$756,758 ($1,313,518$556,760)

(40)

$60,000

24


93
92/12/31
824,332

556,760

60,000

1,313,518

7,574

(42)

$750,000
92/12/31

222,872

750,000

127,128

1,100,000

$750,000

$1,100,000 $222,872
$127,128

25

26

1031720
(02)2549-0549
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07887261
http://www.ardf.org.tw

27