PART III F-68 The following US GAAP condensed balance sheets as of December 31, 2010 and 2011, and statements of income for the  years ended December 31, 2009, 2010 and 2011 have been derived from the audited consolidated financial statements and  reflected the adjustments presented above. Year Ended December 31 2009 2010 2011 NT$ NT$ NT$ US$  (Note 3) (In Millions) Changes in equity based on US GAAP Balance, beginning of year  $  305,849  $  306,472  $  296,142  $  9,783 Consolidated net income  45,815 49,191 49,438 1,633 Unrealized gain (loss) on available-for-sale securities 1,833 649 (139) (5) Cumulative translation adjustment for foreign-currency  investments held by investees (22) (119) 82 3 Increase in interest on issuance of stock by investees (10) 7 22 1 Cash dividends (37,139) (39,369) (42,855) (1,416) Capital reduction (9,697) (19,394) - - Defined benefit pension plan adjustment (68) (605) (509) (17) Decrease in noncontrolling interests (89) (690) (769) (25) Balance, end of year  $  306,472  $  296,142  $  301,412 $  9,957 Attributable to Stockholders of the parent  $  302,799  $  292,232  $  297,285 $  9,821 Noncontrolling interests 3,673 3,910 4,127 136  $  306,472  $  296,142  $  301,412 $  9,957 December 31 2010 2011 NT$ NT$ US$ (Note 3) (In Millions) Assets Current assets $  121,233 $  106,763 $  3,527 Long-term investments 12,847 18,856 623 Property, plant and equipment, net 241,689 238,954 7,894 Intangible assets 6,913 6,339 209 Other assets 7,822 8,479 280 Total assets $  390,504 $  379,391 $  12,533 Liabilities and equities Liabilities Current liabilities $  83,235 $  69,278 $  2,289 Long-term liabilities 11,127 8,701 287 Total liabilities 94,362 77,979 2,576 (Continued)