Taiwan's two biggest parties both spent more than they took in last year, while the smaller Taiwan People's Party finished well ahead — a sign of shifting fundraising strength.

• The Nationalists (KMT) ended last year with a small shortfall, and the ruling Democratic Progressive Party (DPP) ran a much larger one, over NT$100 million.
• The Taiwan People's Party (TPP) came out ahead by about NT$47 million.
• Government subsidies were the top income source for all three parties; staff costs and program spending ate up most of it.
• The KMT's books are still weighed down by more than NT$900 million in dividends it is barred from collecting under the party-assets rules.
• Of 74 parties required to file audited accounts, all but two did; the two that failed face fines and a formal review.

Outlook: The two laggard parties face penalties, and the DPP's deficit will add pressure on its fundraising heading into the next election cycle.