29.  TRANSACTIONS WITH RELATED PARTIES PART III F-49 Under the Labor Standards Law, the government is responsible for the administration of the Funds and determination of the  investment strategies and policies. As of December 31, 2010 and 2011, the asset allocation was primarily in cash, equity  securities and debt securities. Furthermore, under the Labor Standards Law, the rate of return on assets shall not be less  than the average interest rate on a two-year time deposit published by the local banks. The government is responsible for  any shortfall in the event that the rate of return is less than the required rate of return. The ROC Government, one of Chunghwa’s customers held significant equity interest in Chunghwa. Chunghwa provides fixed- line services, wireless services, Internet and data and other services to the various departments and institutions of the ROC  Government and other state-owned enterprises in the normal course of business and at arm’s-length prices. The information  on service revenues from government bodies and related organizations have not been provided because details of the type  of transactions were not summarized by Chunghwa. Chunghwa believes that all revenues and costs of doing business are  reflected in the financial statements. Company Relationship Taiwan International Standard Electronics Co., Ltd. (“TISE”) Equity-method investee  Kingwaytek Technology Co., Ltd. Co., Ltd. (“KWT”) Equity-method investee Skysoft Co., Ltd. (“SKYSOFT”) Equity-method investee  Dian Zuan Integrating Marketing Co., Ltd. (“DZIM”) Equity-method investee So-net Entertainment Taiwan Limited (“So-net”) Equity-method investee Viettel-CHT Co., Ltd. (“Viettel”) Equity-method investee Senao Networks, Inc. (“SNI”) Equity-method investee of SENAO HopeTech Technologies Limited (“HopeTech”) Equity-method investee of SIS Senao Technical and Cultural Foundation (“STCF”) A nonprofit organization of which the funds donated by SENAO  exceeds one third of its total funds Institute for Information Industry (“III”) Investor with significant influence over IISI International Integrated System, Inc. (“IISI”) Equity-method investee, which was a subsidiary of Chunghwa before  Chunghwa lost control over IISI on June 24, 2011 ST-2 Satellite Ventures Pte., Ltd. (“STS”) Equity-method investee of CHTS Sochamp Tech Co., Ltd. (“Sochamp”) Investor with significant influence over CHST United Daily News Co., Ltd. (“UDN”) Investor with significant influence over SFD udnDigital Co., Ltd. (“udnD”) Investor with significant influence over SFD f.  Plan assets allocation a.  The Company engages in business transactions with the following related parties: