The following is a reconciliation of consolidated net income and stockholders’ equity under ROC GAAP  as reported in the consolidated financial statements to the consolidated net income and equity determined  under US GAAP, giving effect to the differences listed above.  Year Ended December 31 2008 2009 2010 NT$ NT$ NT$ US$ (Note 3) (In Millions) Net income Consolidated net income under ROC GAAP $  45,792  $  44,495  $  48,558  $  1,666  Adjustments:  a. Property, plant and equipment  1. Adjustments of gains and losses on disposal of  property, plant and equipment  2  24  25  1  2. Adjustments for depreciation expenses  312  158  122  4  b. 10% tax on unappropriated earnings  191  110  (380) (13) c. Employee bonuses and remuneration to directors and  supervisors  (3,993) — — — d. Revenues recognized from deferred income of prepaid  phone cards  798  615  258  9  e. Revenues recognized from deferred one-time  connection fees  1,918  1,426  1,118  38  f. Share-based compensation  (22) (17) (5) — g. Defined benefit pension plan  (1) 1  — i. Income tax effect of US GAAP adjustments  (743) (982) (462) (16) j. Noncontrolling interests of acquired subsidiaries — (8) (9) — Other minor GAAP differences not listed above (42) (7) (34) (1) Net adjustment  (1,580) 1,320  633  22  Consolidated net income based on US GAAP  $  44,212  $  45,815  $  49,191  $  1,688  Attributable to  Stockholders of the parent  $  43,664  $  45,096  $  48,274  $  1,657  Noncontrolling interests  548  719  917  31  $  44,212  $  45,815  $  49,191  $  1,688  F-65