CHUNGHWATELECOM CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS  PART III F-9 (In Millions of New Taiwan or U.S. Dollars) InfoExplorer Co., Ltd. (“IFE”) merged with International Integrated System, Inc. and e-ToYou International, Inc. on April 1, 2011. After the merger, IFE became the surviving entity and was renamed as International Integrated System, Inc. (“IISI”). International  Integrated System, Inc. and e-ToYou International, Inc. were dissolved. As IFE issued new shares for the aforementioned share swap,  the following table presents the allocation of acquisition costs of International Integrated System Inc. and e-ToYou International Inc.  to assets acquired and liabilities assumed based on their fair values: Chunghwa has lost control over International Integrated System Inc. (“IISI”) on June 24, 2011. The following table presents assets  and liabilities of IISI based on their fair values: The acquisition of Yao Yong Real Property Co., Ltd. (“YYRP”) by Light Era Development Co., Ltd. (“LED”) was made on March  1, 2010. The following table presents the allocation of acquisition costs of YYRP to assets acquired and liabilities assumed based on  their fair values: (Continued) Cash and cash equivalents $  30 Other monetary assets 13 Deferred income tax assets 6 Property, plant, and equipment 2,782 Customers’ deposits (35) Accrued expenses (1) Other current liabilities (2) Total 2,793 Percentage of ownership 100% 2,793 Goodwill 1 Acquisition costs of acquired subsidiary  $  2,794 Current assets (excluding cash) $  592 Long-term investments 64 Property, plant, and equipment 60 Intangible assets 3 Other assets 130 Current liabilities (276) Other liabilities (103) Net assets (629) Cash balance upon deconsolidation $  (159) Cash and cash equivalents $  46 Accounts receivables 200 Financial assets at fair value through profit and loss 38 Other current assets 18 Long-term investments 34 Property, plant, and equipment 5 Refundable deposits 44 Other assets 4 Accounts payables (80) Other current liabilities (25) Other liabilities (38) Common stock issued by IFE $  246