CHUNGHWATELECOM CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS  (In Millions of New Taiwan or U.S. Dollars) The acquisition of InfoExplorer Co., Ltd. (“IFE”) was made on January 20, 2009. The following table presents the allocation of  acquisition costs of IFE to assets acquired and liabilities assumed based on their fair values: Cash and cash equivalents $  458 Receivables 13 Other current assets 15 Property, plant, and equipment 40 Identifiable intangible assets 53 Refundable deposits 3 Other assets 2 Payables (83) Income tax payable ─ Other current liabilities Total 501 Percentage of ownership 49.07% 245 Goodwill 38 Acquisition costs of acquired subsidiary (cash prepaid for long-term investments in December 2008) $  283 Cash and cash equivalents $  914 Financial assets at fair value through profit or loss 51 Available-for-sale financial assets 568 Trade notes and accounts receivable 76 Inventories 60 Other current assets 19 Investments accounted for using equity method 57 Financial assets carried at cost 156 Property, plant, and equipment 90 Identifiable intangible assets 34 Other assets 22 Trade notes and accounts payable (34) Accrued expenses (16) Income tax payable (1) Short-term loans (20) Long-term loans (24) Other liabilities (1) Subtotal 1,951 Minority interests (100) Total 1,851 Percentage of additional ownership 40% 741 Goodwill 18 Acquisition costs of acquired subsidiary paid in cash $  759 The acquisition of additional interest of Chunghwa Investment Co., Ltd. (“CHI”) and its subsidiaries was made on September 9,  2009. The following table presents the allocation of acquisition costs of Chunghwa Investment Co., Ltd. and its subsidiaries to assets  acquired and liabilities assumed based on their fair values: (Concluded) The accompanying notes are an integral part of the consolidated financial statements.  F-10 PART III