17.  SHORT-TERM LOANS 18.  SHORT-TERM BILLS PAYABLE 19.  ACCRUED EXPENSES  20.  OTHER CURRENT LIABILITIES December 31 2010 2011 NT$ NT$ (In Millions) Unsecured loans - annual rate - 1.10%-1.33% and 1.25%-1.53% for 2010 and 2011,  respectively $  115 $  75 December 31 2010 2011 NT$ NT$ (In Millions) Commercial paper - annual rate 0.74%-0.79% $  230 $  ─ December 31 2010 2011 NT$ NT$ (In Millions) Accrued salary and compensation  $  10,716 $  10,506 Accrued employees’ bonuses and remuneration to directors and supervisors 2,358 2,343 Accrued franchise fees 2,191 2,246 Other accrued expenses 3,139 3,476 $  18,404 $  18,571 December 31 2010 2011 NT$ NT$ (In Millions) Advances from subscribers $  9,220 $  12,070 Payables to equipment suppliers 1,106 1,870 Payables to contractors 1,262 1,834 Amounts collected in trust for others 2,356 1,201 Refundable customers’ deposits  1,097 1,095 Others 2,585 3,266 $  17,626 $  21,336 F-33 PART III