The amounts recognized in the accompanying balance sheets at December 31, 2010 and 2011 are as follows: Year Ended December 31 2010 2011 NT$ NT$ (In Millions) Amounts recognized Prepaid pension (included in other assets) $  16 $  18 Accrued pension liability (1,291) (1,444) Net amount recognized $  (1,275) $  (1,426) Year Ended December 31 2010 2011 NT$ NT$ (In Millions) Vested benefit  $  13,197 $  16,197 Year Ended December 31 2009 2010 2011 Discount rate used in determining present value 2.00% 1.75% 1.75% Rate of compensation increase 1.00% 1.00% 1.00% Expected long-term rate of return on plan assets 1.50% 1.50% 1.50% Year Ended December 31 2010 2011 NT$ NT$ (In Millions) Contributions $  2,611 $  2,603 Payments 492 322 Year Amount NT$ (In Millions) 2012 $  684 2013  926 2014 1,247 2015  1,477 2016 1,888 2017 and thereafter 11,481 PART III 2) Vested benefit 3) Actuarial assumptions d. Contributions and payments for defined benefit plan e.  Expected benefit payments F-48