1

32

10

28

11

12

32

25

26
27

13

14

15

28

28

16

89

17

18

(2125)

8888
$650,000()
$300,00089
90 91 $100,000 $150,000
$50,000$200,000
89
88
$50,000
889125%

19

88

89

90

91

$100,000) $150,000)

$ 50,000)

$650,000)

( 50,000)

(300,000)

(200,000)

200,000).
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$(75,000)

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()
(100,00025%) ..$(.25,000)

***

()

$(25,000)

(125,000)

20

$150,000)

88

150,000)

25,000)

125,000)

$300,000

$200,000

89

$300,00025%$75,000

90

$150,00025%$37,500

91

$. 50,00025%$12,500

$125,000

**

$100,00025%$100,000
25%
***

21

887188
$600,000
$300,000
89909192
$100,000$100,000$50,000$50,000
$125,000885
88$25,00089909192
$25,00088
9225%

22

22

88
$1,600,000)

89

90
91

92

300,000)
$(100,000)

$(100,000)

$( 50,000)

$( 50,000)

( 25,000)
$(125,000)
25%)

( 25,000)
$(125,000)
25%)

( 25,000)
$( 75,000)
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( 25,000)
$( 75,000)
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$) 31,250)

$) 18,750)

$( 18,750)

100,000)
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$(1250,000)
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$(250,000)
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68,750)
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150,000)
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24

()
($1,000,00025%)

*
*

()

88

68,750)
250,000)

25

$300,000

$100,000

89

$125,00025%$31,250

90

$125,00025%$31,250

91

$. 75,00025%$18,750

92

$. 75,00025%$18,750

$68,750

! ! ! ! !

! ! ! ! !

! ! ! ! !

27



$100,000$200,000
$25,000$50,000

$6,250
$18,750

8888
$250,000
$100,000
90
$100,000
90$100,000
$100,000
$450,00088
$100,00092

88$700,00089909193
$400,000$100,000$100,000$100,0008893
25%

28

88
$(250,000)

89

93

(450,000)

(100,000)
$(100,000)
100,000)
(100,000)
$(700,000)

700,000)
0)
$(
25%)

(400,000)
$(400,000)
25%)

(100,000)
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25%)

29

(100,000)
$(100,000)
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0)
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(100,000)
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25

88899091
93

90
91
92

26

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88

0)

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0)

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25,000)
25,000)

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( 25,000)

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0)
( 25,000)
125,000)
175,000)
( 25,000)
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125,000)
175,000)
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30

25,000)
250,000)

31

$100,000

$100,000

(8993)

$700,000

8892

$100,000

90

$100,00025%$ 25,000

$ 25,000

89

$400,00025%$100,000

90

$100,00025%$ 25,000

$125,000

90

$100,00025%$ 25,000

91

$100,00025%$ 25,000

92

$100,00025%$100,000

93

$100,00025%$ 25,000

$175,000

! ! ! ! !

33

!
88$(700,000)

!
89
$400,0008889
$400,00090$100,000
$100,000
$100,000 88 90
$100,00091$100,00088
91$100,00092$400,000
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$25,000
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)
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34

89$200,000
4$40,000

89

90

91

92

$ 64,000

$ 48,000 $(32,000) $(16,000)

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$ 24,000

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()

$ 48,000 $4(8,000) $(24,000)

89$402,0008893
25%

35

30

36

90

91
92

93

$ 100,000)

(100,000)

8,000) $ (8,000)

$(24,000)

( 80,000) (74,000)
$(120,000)
$( 72,000) $(82,000) $(24,000) $(120,000)
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25%)
25%)
25%)
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0) $
0) $100,000)
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88
(89)

() . ()

$(250,000)
$402,000)

(450,000)

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24,000)

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$426,000)

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(426,000)

700,000)
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0)

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45,000)
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$( 27,000)
( 25,000)
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0)

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125,000)

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175,000)

(18,500)

$( 30,000)
( 25,000)

( 5,000)
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105,500)
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37

31

89

5,000)
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38

$100,000

$100,000

$108,000

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9093
9092

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$100,000

90 $108,00025%$27,000

90 $180,00025%$ 45,000

91 $182,00025%$ 20,500 $120,500

92 $124,00025%$106,000
92 $124,00025%$100,000 $106,000
93 $120,00025%$ 30,000 $ 30,000 $156,500

39

! ! ! ! !!

89$426,000
!
88$(700,000)

!
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$108,000
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90$80,00091$82,000
$8,0008891
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93$0
$30,00093

$30,000$30,000

40

89

$(30,000)

88

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41

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150,000

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$160,000

42

()

$ 70,000)
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$135,000

$(25,000)

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43

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= $32,500

$130,000 + $150,000

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= $37,500
$130,000 + $150,000

44

$400,000)

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(100,000)

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130,000)

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46

**

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!
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47

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$(100,000)

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()

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49

()

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89

90

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()

90

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91

92

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! ! ! ! !

! ! ! ! !

! ! ! ! !

53

()

()

()

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$300,000

50,000

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61

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89

25%

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28%

62

88

$15,400,000

89

$14,500,000

63

! ! !!
!
89 12 31 88 12 31

64

89

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(2300,000)

( 280,000)

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(42)

65


8816$1,000,000
10
10%
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88

89 $160,000 $288,000
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88 89 12 31

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(42)

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(
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67


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68

69

70

1031720
(02)2549-0549
(02)2549-0634
07887261
http://www.ardf.org.tw

71