Outstanding index future contracts as of December 31, 2011 were as follows: As of December 31, 2011, the deposits paid for outstanding index future contracts were NT$5 million (classified as other  current assets). The company did not have any outstanding index future contract on December 31, 2010. The convertible bonds held by CHI are hybrid financial instruments that are designated to be measured at fair value and  changes in fair value are recognized in earnings. Net gains (loss) arising from financial assets and liabilities at fair value through profit or loss for the years ended December  31, 2010 and 2011 were NT$65 million (including realized settlement gain of NT$37 million and valuation gain of NT$28  million), and NT$(72) million (including realized settlement loss of NT$35 million and valuation loss of NT$37 million),  respectively.  7.  AVAILABLE-FOR-SALE FINANCIAL ASSETS Movements of unrealized gain (loss) on available-for-sale financial assets were as follows: PART III Year Ended December 31 2009 2010 2011 NT$ NT$ NT$ (In Millions) Balance, beginning of year $(2,265) $  (447) $  176 Impact on acquisition of subsidiaries 2 ─ ─ Recognized in stockholders’ equity  1,685 204 (55) Transferred to profit or loss  131 419 (53) Balance, end of year $(447) $  176 $  68 December 31 2010 2011 NT$ NT$ (In Millions) Open-end mutual funds  $  1,562 $  2,137 Domestic listed stocks  527 343 Corporate bonds  102 77 2,191 2,557 Less: Current portion 2,499 $  ─ $  58 Contract Amount Maturity Period Units (In Millions) December 31, 2011 TAIFEX futures TX 2012.01 2 NT$3 2012.02 4 NT$6 TX 2012.03 37 NT$52 TE 19 NT$11 TF 2012.01 8 NT$6 2012.02 5 NT$4 TF 2012.03 15 NT$12 F-25