December 31 2009 2010 2011 NT$ NT$ NT$ US$  (Note 3) (In Millions) Stockholders’ equity Total stockholders’ equity based on ROC GAAP  $  378,964  $  368,603 $373,043  $  12,324 Adjustments: a.  Property, plant and equipment 1.  Capital surplus reduction (60,168) (60,168) (60,168) (1,988) 2.  Adjustment on depreciation expenses, and disposal  gains and losses 4,141 4,288 5,125 169 3.  Adjustments of revaluation of land (5,803) (5,803) (5,763) (190) b.  10% tax on unappropriated earnings (4,037) (4,417) (4,542) (150) c.  Deferred income of prepaid phone cards 1.  Capital surplus reduction (2,798) (2,798) (2,798) (92) 2.  Adjustment on deferred income recognition 2,540 2,798 2,798 92 d.  Revenues recognized from deferred one-time connection fees 1.  Capital surplus reduction (18,487) (18,487) (18,487) (611) 2.  Adjustment on deferred income recognition 14,582 15,700 16,561 547 e.  Share-based compensation 1.  Adjustment on capital surplus 15,700 15,705 15,707 519 2.  Adjustment on retained earnings (15,700) (15,705) (15,707) (519) f.  1.  Accrual for accumulative other comprehensive income  under pension guidance (1) (608) (1,114) (37) 2.  Accrual for pension cost (28) (28) (27) (1) g.  Adjustment for pension plan upon privatization 1.  Adjustment on capital surplus 1,782 1,782 1,782 59 2.  Adjustment on retained earnings (9,665) (9,665) (9,665) (319) h.  Income tax effect of US GAAP adjustments 5,238 4,776 4,550 150 i.  Noncontrolling interests of acquired subsidiaries  28 19 (29) (1) Other GAAP differences not listed above 184 150 146 5 Net adjustment (72,492) (72,461) (71,631) (2,367) Total equity based on US GAAP  $  306,472  $  296,142  $  301,412  $  9,957 Attributable to Stockholders of the parent  $  302,799  $  292,232  $  297,285  $  9,821 Noncontrolling interests  3,673 3,910 4,127 136  $  306,472  $  296,142  $  301,412  $  9,957 PART III F-67