表 18 中央健康保險局資產負債表 中華民國九十三年底單位 : 新台幣元,% 資產 Assets 名 稱 Content 資產 assets 流動資產 current assets 現金 cash 庫存現金 cash on hand 銀行存款 cash in banks 可轉讓定期存單 negotiable certificates of deposit 匯撥中現金 cash in remittance 零用及週轉金 imprest(petty)cash 短期投資 short-term investments 有價證券 marketable securities 買入承兌匯票 bankers' acceptances purchased 買入商業本票 commercial paper purchased 其他短期投資 other short-term investments 備抵短期投資跌價損失 allowance for reduction of short-term investments 應收款項 receivables 應收票據 notes receivable 備抵呆帳 - 應收票據 allowance for uncollectible accounts-notes receivable 應收帳款 accounts receivable 備抵呆帳 - 應收帳款 allowance for uncollectible accounts-accounts receivable 應收收益 earned revenue receivable 應收利息 interest receivable 應收保費 premiums receivable 備抵呆帳 - 應收保費 allowance for uncollectible accounts-premiums receivable 託辦往來 due from representative organizations 其他應收款 other receivables 備抵呆帳 - 其他各項應收款 allowance for uncollectible accounts-other receivables 存貨 inventories 商 ( 藥 ) 品存貨 merchandise(medicament)inventory 訂購材料 prepayments for materials 預付款項 prepayments 用品盤存 office supplies 預付費用 prepaid expenses 預付利息 prepaid interest 預付稅款 prepaid taxes 其他預付款 other payments 短期墊款 temporary payments for others 短期墊款 temporary payments for others 備註 : 本表為審定後資產負債表 -114-
Table 18 Balance Sheet of Bureau of National Health Insurance End of 2004 Unit:NT$, % 金 額 Amount Note :Balance Sheet of Bureau of National Health Insurance After Auditing. 百分比 % 122,085,616,154.36 100.00 103,601,888,836.35 84.86 8,840,014,828.90 7.24 8,840,014,828.90 7.24 2,886,501,511.00 2.36 2,886,501,511.00 2.36 90,575,709,885.03 74.19 382,239.00 0.00 1,270,739.00 0.00 52,800.00 0.00 29,001,917.00 0.02 89,959,294,341.50 73.69 4,836,917,904.00 3.96 5,454,511,418.53 4.47 31,885,666.00 0.03 54,518,856.88 0.04 54,518,856.88 0.04 776,569,004.54 0.64 14,540,194.54 0.01 762,028,810.00 0.62 468,574,750.00 0.38 468,574,750.00 0.38-115-
表 18 中央健康保險局資產負債表 ( 續一 ) 中華民國九十三年底單位 : 新台幣元,% 名 稱 Content 基金及長期投資 funds and long-term investments 基金 funds 安全準備基金 reserve for stability fund 長期投資 long-term investments 長期股權投資 long-term equity investments 備抵長期股權投資損失 allowance for excess of cost over market vaule of long-term equity investments 長期債券投資 long-term investments in bonds 不動產投資 real estate investments 備抵不動產投資損失 allowance for loss on investments in real estate 其他長期投資 other long-term investments 備抵其它長期投資損失 allowance for reduction of other long-term investments 固定資產 property,plant,and equipment 土地 land 土地 land 土地改良物 land improvements 土地改良物 land improvements 累計折舊 - 土地改良物 accumulated depreciation-land improvements 房屋及建築 buildings 房屋及建築 buildings 累計折舊 - 房屋及建築 accumulated depreciation-buildings 機械及設備 machinery and equipment 機械及設備 machinery and equipment 累計折舊 - 機械及設備 accumulated depreciation-machinery and equipment 交通及運輸設備 transportation and communication equipment 交通及運輸設備 transportation and communication equipment 累計折舊 - 交通及運輸設備 accumulated depreciation-transportation and communication equipment 什項設備 miscellaneous equipment 什項設備 miscellaneous equipment 累計折舊 - 什項設備 accumulated depreciation-miscellaneous equipment 租賃權益改良 leasehold improvements 租賃權益改良 leasehold improvements 累計折舊 - 租賃權益改良 accumulated depreciation-leasehold improvements 購建中固定資產 buys constructs the fixed asset -116-
Table 18 Balance Sheet of Bureau of National Health Insurance(Cont'd 1) End of 2004 Unit:NT$, % 金 額 Amount 百分比 % 4,005,038,508.00 3.28 4,005,038,508.00 3.28 4,005,038,508.00 3.28 7,201,267,771.00 5.90 3,267,136,607.00 2.68 3,267,136,607.00 2.68 3,926,456.00 0.00 6,255,412.00 0.01 2,328,956.00 0.00 3,006,826,613.00 2.46 3,516,551,287.00 2.88 509,724,674.00 0.42 769,744,178.00 0.63 1,941,265,221.33 1.59 1,171,521,043.33 0.96 29,103,447.00 0.02 143,193,047.00 0.12 114,089,600.00 0.09 60,348,876.00 0.05 254,683,072.50 0.21 194,334,196.50 0.16 1,963,231.00 0.00 1,963,231.00 0.00 64,181,594.00 0.05-117-
表 18 中央健康保險局資產負債表 ( 續二 ) 中華民國九十三年底單位 : 新台幣元,% 名 稱 Content 未完工程 construction in progress 訂購機件 prepayments for equipment 租賃資產 leased assets 租賃資產 leased assets 累計折舊 - 租賃資產 accumulated depreciation-leased assets 無形資產 intangible assets 無形資產 intangible assets 電腦軟體 computer software cost 租賃權益 leasehold 其他資產 other assets 非營業資產 non-operating assets 閒置資產 idle assets 累計折舊 - 閒置資產 accumulated depreciation-idle assets 什項資產 miscellaneous assets 存出保證金 guarantee deposits paid 催收款項 overdue receivables 備抵呆帳 - 催收款項 allowance for uncollectible accounts overdue receivables 承受擔保品及殘餘物 collaterals and residuals taken over allowance for vaule reduction of collaterals and residuals taken over 暫付及待結轉帳項 temporary payments and suspense accounts 存出保證品 collateral securities deposited 遞延資產 deferred assets 開辦費 organization costs 遞延退休金成本 deferred pension cost 其他遞延資產 other deferred assets 待整理資產 assets expect arrangement 追索債權 recourse encumbrance 待抵銷追索債權 recourse encumbrance expect offset 往來及兌換 current account and exchange 內部往來 current account with interiors 內部往來 current account with interiors 資產合計 total assets 信託代理與保證資產 assets under trust,agency,and guaranty 保管品 goods in custody 保證品 collaterals received 應收代收款 custodial collections receivable -118-
Table 18 Balance Sheet of Bureau of National Health Insurance(Cont'd 2) End of 2004 Unit:NT$, % 金 額 Amount 百分比 % 367,342.00 0.00 63,814,252.00 0.05 431,063,368.00 0.35 431,063,368.00 0.35 431,063,368.00 0.35 6,846,357,671.01 5.61 877,383.00 0.00 877,383.00 0.00 6,117,789,778.01 5.01 32,178,192.00 0.03 19,128,858,024.00 15.67 13,391,727,897.00 10.97 348,481,459.01 0.29 728,567,893.00 0.60 725,885,992.00 0.59 2,681,901.00 0.00 122,085,616,154.36 100.00 4,763,974,697.00 20,279,850.00 238,354,309.00 4,505,340,538.00-119-
表 18 中央健康保險局資產負債表 ( 續三 ) 負 中華民國九十三年底單位 : 新台幣元,% 債 Liabilities 名稱 Content 負債 liabilities 流動負債 current liabilities 短期債務 short-term debt 銀行透支 bank overdraft 短期借款 short-term borrowings 應付款項 payables 應付票據 notes payable 應付帳款 accounts payable 應付代收款 receipts under custody payable 應付費用 accrued expenses payable 應付稅款 income tax payable 應付利息 accrued interest payable 應付佣金 commission accrued payable 應付保險給付 medical benefits payable 託辦往來 due from representative organization 其他應付款 other payables 預收款項 advance receipts 預收利息 interest in advance 預收收入 revenue received in advance 預收保費 premiums in advance 其他預收款 other advance receipts 長期負債 long-term liabilities 長期債務 long-term debt 應付租賃款 leased payable 應計退休金負債 accrued pension liabilities 其他負債 other liabilities 營業及負債準備 operating and liabilities reserve 安全準備 stability reserve 什項負債 miscellaneous liabilities 存入保證金 deposits received 應付保管款 custody payable 暫收及待結轉帳項 temporary receivables and suspense accounts 往來及兌換 current account and exchange 內部往來 current account with interiors 內部往來 current account with interiors -120-
Table 18 Balance Sheet of Bureau of National Health Insurance(Cont'd 3) End of 2004 Unit:NT$, % 金 額 Amount 百分比 % 113,132,757,548.22 92.67 104,346,193,975.00 85.47 94,000,000,000.00 77.00 94,000,000,000.00 77.00 10,346,184,915.00 8.47 169,454,021.00 0.14 4,742,416.00 0.00 200,592,510.00 0.16 2,100,124,906.00 1.72 25,047,866.00 0.02 6,493,427,288.00 5.32 1,010,840,835.00 0.83 341,955,073.00 0.28 9,060.00 0.00 8,009.00 0.00 1,051.00 0.00 725,885,992.00 0.59 725,885,992.00 0.59 725,885,992.00 0.59 8,060,677,581.22 6.60 7,850,441,342.20 6.43 7,850,441,342.20 6.43 210,236,239.02 0.17 55,533,198.00 0.05 21,170,694.00 0.02 133,532,347.02 0.11-121-
表 18 中央健康保險局資產負債表 ( 續完 ) 中華民國九十三年底單位 : 新台幣元,% 業主權益 Owners' Equity 名 稱 Content 業主權益 owner's equity 資本 capital 資本 capital 資本 capital 未收資本 capital unreceived 預收資本 capital collected in advance 預收資本 capital collected in advance 資本公積 additional paid-in capital 資本公積 additional paid-in capital 收入公積 additional paid-in revenue 土地重估增值準備 capital surplus from land revaluation 固定資產漲價補償準備 capital surplus from fixed assets markup compensation 資產增值準備 capital surplus from assets 受贈公積 donated surplus 保留盈餘 ( 或累積虧損 )retained earnings (accumulated deficit) 已指撥保留盈餘 retained earnings appropriated 法定公積 legal reserve 特別公積 special reserve 未指撥保留盈餘 retained earnings-unappropriated 累積盈餘 accumulated profit 上期損益 net income or loss for prior period 上年度損益整理 net income or loss arrangement for prior year 本期損益 net income or loss for current period 累積虧損 accumulated loss 累積虧損 accumulated loss 權益調整 equity adjustments 未實現長期股權投資損失 unrealized loss on market value decline of long-term equity investments 未實現長期股權投資損失 unrealized loss on market value decline of long-term equity investments 負債及業主權益合計 total liabilities and owner's equity 信託代理與保證負債 assets under trust,agency,and guaranty 應付保管品 goods in custody payable 存入保證品 deposits collaterals received 受託代收款 custodial collections committed -122-
Table 18 Balance Sheet of Bureau of National Health Insurance(Cont'd 4) End of 2004 Unit:NT$, % 金 額 Amount 百分比 % 8,952,858,606.14 7.33 8,716,517,000.00 7.14 8,716,517,000.00 7.14 8,716,517,000.00 7.14 16,544,032.00 0.01 16,544,032.00 0.01 16,544,032.00 0.01 219,797,574.14 0.18 219,797,574.14 0.18 219,797,574.14 0.18 122,085,616,154.36 100.00 4,763,974,697.00 20,279,850.00 238,354,309.00 4,505,340,538.00-123-