As of December 31, 2011, details for investment tax credit of CHPT are as follows: December 31 2010 2011 NT$ NT$ (In Millions) Noncurrent Deferred income tax assets (liabilities): Accrued pension cost $  296 $  241 Loss carryforward 78 47 Equity in losses of equity method investees, net 6 41 Impairment loss 64 12 Investment tax credit 14 5 Abandonment of equipment not approved by National Tax Administration 38 ─ Others 3 (1) 499 345 Valuation allowance (27) (5) Net deferred income tax assets - noncurrent  $  472 $  340 Remaining Creditable Expiry Law/Statue Items Amount Year NT$ (In Millions) Statute for Upgrading Industries Personnel training expenditures $  2 2012 3 2013 Purchase of machinery and equipment 2 2012 - 2013 $  7 e.  As of December 31, 2011, loss carryforward of CHIEF, Unigate, CEI, LED, CHI and SFD are as follows: PART III Total  Unused Expiry Company Amounts Amounts Year NT$ NT$ (In Millions) (In Millions) CHIEF $  17 $  12 2015 15 15 2016 9 9 2017 1 1 2018 Unigate ─ ─ 2017 2018 ─ ─ 2020 2021 CEI ─ ─ (Continued) F-43