Total  Unused Expiry Company Amounts Amounts Year NT$ NT$ (In Millions) (In Millions) LED $5 $5 2018 8 8 2019 2020 15 15 2021 CHI 3 1 2020 SFD 1 2021 $  82 $  75 December 31 2010 2011 NT$ NT$ (In Millions) Balance of Imputation Credit Account (“ICA”) Chunghwa $  4,502 $  4,830 (Concluded) The actual and the estimated creditable ratios distribution of Chunghwa’s 2010 and 2011 for earnings were 18.76% and  17.46%, respectively. The imputation credit allocated to stockholders is based on its balance as of the date of dividend  distribution. The estimated ratio may change when the actual distribution of imputation credit is made. All Chunghwa’s earnings generated prior to June 30, 1998 have been appropriated.  Chunghwa’s income tax returns have been examined by tax authorities through 2007. YYRP’s income tax returns have  been examined by tax authorities through 2008. The following subsidiaries income tax returns have been examined by  authorities through 2009: SENAO, CHIEF, Unigate, CHI, CHPT, CHSI, CIYP, SHE and LED. f.  The related information under the Integrated Income Tax System is as follows: g. Undistributed earnings information PART III F-44