The following US GAAP condensed balance sheets as of December 31, 2009 and 2010, and statements  of income for the years ended December 31, 2008, 2009 and 2010 have been derived from the audited  consolidated financial statements and reflected the adjustments presented above.  Certain accounts have been reclassified to conform to the US GAAP presentation requirements. Under  US GAAP, gains and losses on disposal of property, plant and equipment and other assets and impairment  loss on property, plant and equipment and other assets and loss arising from natural calamities are included in  operating expenses whereas under ROC GAAP, such accounts are included in non-operating expenses.  December 31 2009 2010 NT$ NT$ US$  (Note 3) (In Millions) Assets Current assets  $  115,050  $  121,233  $  4,160  Long-term investments  8,072  12,847  441  Property, plant and equipment, net  248,797  241,689  8,294  Intangible assets  7,680  6,913  237  Other assets  5,734  7,822  269  Total assets  $  385,333  $  390,504  $  13,401  Liabilities and equities Liabilities Current liabilities  $  70,907  $  83,235  $  2,856  Long-term liabilities  7,954  11,127  382  Total liabilities  78,861  94,362  3,238  Equity attributable to stockholders of the parent Capital stock - NT$10 (US$0.3) par value  96,968  77,574  2,662  Capital surplus  132,742  132,919  4,562  Retained earnings  73,553  82,289  2,824  Other comprehensive income  (464) (550) (19) Total equity attributable to stockholders  of the parent  302,799  292,232  10,029  Noncontrolling interests  3,673  3,910  134  Total equity  306,472  296,142  10,163  Total liabilities and equity  $  385,333  $  390,504  $  13,401  F-68