 3.  U.S. DOLLAR AMOUNTS  4.  EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES  5.  CASH AND CASH EQUIVALENTS PART III F-23 Securities issued by a subsidiary that enable their holders to obtain the subsidiary’s common stock shall be included in  computing the subsidiary’s earnings per share data. Those per-share earnings of the subsidiary shall then be included in the  consolidated earnings per share computations based on the consolidated Company’s holding of the subsidiary’s securities. The Company maintains its accounts and expresses its consolidated financial statements in New Taiwan dollars. For  convenience only, U.S. dollar amounts presented in the accompanying consolidated financial statements have been translated  from New Taiwan dollars as set forth in the statistical release of the Federal Reserve Board as of December 30, 2011, which  was NT$30.27 to US$1.00. The convenience translations should not be construed as representations that the New Taiwan  dollar amounts have been, could have been, or could in the future be, converted into U.S. dollars at this or any other rate of  exchange. The Company adopted the newly-revised Statements of Financial Accounting Standards No. 34, “Financial Instruments,”  (“SFAS No. 34”) beginning from January 1, 2011. When an enterprise adopts the revised provisions, the initial recognition of  loans and receivables shall be accounted for under SFAS No. 34. There was no effect on the consolidated net income and after- tax basic earnings per share for the year ended December 31, 2011 as a result of the adoption of SFAS No. 34. December 31 2010 2011 NT$ NT$ (In Millions) Cash Cash on hand $  125 $  239 Bank deposits  7,047 6,258 Negotiable certificate of deposit, annual yield rate - ranging from 0.52%-0.91% and 0.80%- 1.05% for 2010 and 2011, respectively 54,265 41,627 61,437 48,124 Cash equivalents Commercial paper, annual yield rate - ranging from 0.41%-0.48% and 0.70%-0.80% for  2010 and 2011, respectively 26,550 18,966 Treasury bills, annual yield rate - ranging from 0.42%-0.43% and 0.70% for 2010 and 2011,  respectively 2,888 300 29,438 19,266 $  90,875 $  67,390