34.  OTHERS 35.  PRE-DISCLOSURE FOR ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS a.  On May 14, 2009, the FSC announced the “Framework for Adoption of International Financial Reporting Standards by  Companies in the ROC.” In this framework, starting 2013, companies with shares listed on the TSE or traded on the  Taiwan GreTai Securities Market or Emerging Stock Market should prepare their financial statements in accordance  with the Guidelines Governing the Preparation of Financial Reports by Securities Issuers and the International Financial  Reporting Standards, International Accounting Standards, and the Interpretations as well as related guidance translated by  the ARDF and issued by the FSC. To comply with this framework, the Company has set up a project team and made a plan  F-59 Under Rule No. 0990004943 issued by the Financial Supervisory Commission (FSC) on February 2, 2010, the Company pre- discloses the following information on the adoption of International Financial Reporting Standards (IFRSs) as follows: The significant information of foreign-currency financial assets and liabilities as below:  December 31 2010 2011 Foreign  Currencies (In Millions) Exchange  Rate New Taiwan  Dollars (In Millions) Foreign  Currencies (In Millions) Exchange  Rate New Taiwan  Dollars (In Millions) Financial assets Monetary items Cash US Dollar $  15 29.13 $  443 $  8 30.28 $  254 HK Dollar 92 3.75 344 122 3.90 475 JP Yen 45 0.36 16 78 0.39 31 SG Dollar 40 22.73 910 35 23.31 826 Accounts receivable US Dollar 157 29.13 4,566 154 30.28 4,670 HK Dollar 18 3.75 68 1 3.90 2 SG Dollar 1 22.73 17 - 23.31 - Available-for-sale  financial assets US Dollar 35 29.13 1,010 68 30.28 2,066 Investments accounted  for using equity  method US Dollar 1 29.13 27 1 30.28 22 VND Dollar 170,986 0.00144 246 183,540 0.00139 255 SG Dollar 18 22.73 398 20 23.31 462 Financial liabilities Monetary items Accounts payable US Dollar 113 29.13 3,298 116 30.28 3,505 Euro Dollar 22 38.92 842 28 39.18 1,098 HK Dollar 32 3.75 119 1 3.90 3 SG Dollar - 22.73 8 4 23.31 83 RMB - - - 16 4.81 75 PART III