December 31 2008 2009 2010 NT$ NT$ NT$ US$ (Note 3) (In Millions) Stockholders’ equity Total stockholders’ equity based on ROC  GAAP $  379,694  $  378,964  $  368,603  $  12,649  Adjustments: a. Property, plant and equipment 1.  Capital surplus reduction (60,168) (60,168) (60,168) (2,065) 2.  Adjustment on depreciation expenses,  and disposal gains and losses 3,959  4,141  4,288  147  3.  Adjustments of revaluation of land (5,813) (5,803) (5,803) (199) b. 10% tax on unappropriated earnings (4,147) (4,037) (4,417) (151) d. Deferred income of prepaid phone cards 1.  Capital surplus reduction (2,798) (2,798) (2,798) (96) 2.  Adjustment on deferred income  recognition 1,925  2,540  2,798  96  e. Revenues recognized from deferred one-time  connection fees 1.  Capital surplus reduction (18,487) (18,487) (18,487) (634) 2.  Adjustment on deferred income  recognition 13,156  14,582  15,700  539  f. Share-based compensation 1.  Adjustment on capital surplus 15,683  15,700  15,705  539  2.  Adjustment on retained earnings (15,683) (15,700) (15,705) (539) g. 1.  Accrual for accumulative other  comprehensive income under pension  guidance 22  (1) (608) (21) 2.  Accrual for pension cost (29) (28) (28) (1) h. Adjustment for pension plan upon  privatization 1.  Adjustment on capital surplus 1,782  1,782  1,782  61  2.  Adjustment on retained earnings (9,665) (9,665) (9,665) (331) i. Income tax effect of US GAAP adjustments 6,217  5,238  4,776  164  j. Noncontrolling interests of acquired  subsidiaries — 28  19  1  Other GAAP differences not listed above 201  184  150  4  Net adjustment (73,845) (72,492) (72,461) (2,486) Total equity based on US GAAP $  305,849  $  306,472  $  296,142  $  10,163  Attributable to Stockholders of the parent $  302,802  $  302,799  $  292,232  $  10,029  Noncontrolling interests 3,047  3,673  3,910  134  $  305,849  $  306,472  $  296,142  $  10,163  F-66