As of December 31, 2010, details for investment tax credit of CHI and CHPT are as follows:  e. As of December 31, 2010, loss carryforward of CHIEF, Unigate, LED and CHI are as follows:  f. The related information under the Integrated Income Tax System is as follows:  The actual and the estimated creditable ratios distribution of Chunghwa’s 2009 and 2010 for earnings were  26.49% and 18.77%, respectively. The imputation credit allocated to stockholders is based on its balance as of  the date of dividend distribution. The estimated ratio may change when the actual distribution of imputation  credit is made.  All Chunghwa’s earnings generated prior to June 30, 1998 have been appropriated.  Chunghwa’s income tax returns have been examined by tax authorities through 2005. The following  subsidiaries’ income tax returns have been examined by tax authorities through 2008: SENAO, CHIEF,  CHSI, SHE, CIYP, LED, YYRP, IFE, CHI, CHPT and Unigate.  F-45 Law/Statue Items Remaining  Creditable  Amount Expiry  Year NT$ (In Millions) Statute for Upgrading Industries Pioneer Industry Investment Tax Credit $  7  2011  Personnel training expenditures 2013  Purchase of machinery and equipment 2  $  9  Company Total  Amounts Unused  Amounts Expiry  Year CHIEF  $  15  $  15  2014  17  17  2015  15  15  2016  9  9  2017  1  1  2018  Unigate  — —  2017  2018  — —  2020  LED  5  5  2018  8  8  2019  7  7  2020  CHI  1  1  $  78  $  78  December 31 2009 2010 NT$ NT$ (In Millions) Balance of Imputation Credit Account (“ICA”) Chunghwa $  7,430  $  4,483  g. Undistributed earnings information 