(Continued)  CHUNGHWATELECOM CO., LTD. AND SUBSIDIARIES  CONSOLIDATED STATEMENTS OF CASH FLOWS  (In Millions of New Taiwan or U.S. Dollars)  The acquisition of additional interest of Chunghwa Investment Co., Ltd. (“CHI”) and its subsidiaries was made  on September 9, 2009. The following table presents the allocation of acquisition costs of Chunghwa Investment  Co., Ltd. and its subsidiaries to assets acquired and liabilities assumed based on their fair values on the basis of  the final data performed:  (Concluded) F-15 Cash and cash equivalents $   914  Financial assets at fair value through profit or loss 51  Available-for-sale financial assets 568  Trade notes and accounts receivable 76  Inventories 60  Other current assets 19  Investments accounted for using equity method 57  Financial assets carried at cost 156  Property, plant, and equipment 90  Identifiable intangible assets 34  Other assets 22  Trade notes and accounts payable (34) Accrued expenses (16) Income tax payable (1) Short-term loans (20) Long-term loans (24) Other liabilities (1) Subtotal 1,951  Minority interests (100) Total 1,851  Percentage of additional ownership 40% 741  Goodwill 18  Acquisition costs of acquired subsidiary paid in cash $  759  The accompanying notes are an integral part of the consolidated financial statements.  (With Deloitte & Touche audit report dated March 17, 2011)