Under US GAAP, the MOTC settled related pension obligations on the privatization date and recorded  the difference between accrued pension liabilities, deferred pension cost and related deferred income tax  assets, as contributed capital in stockholders’ equity.  This line item includes the tax effects of the pre-tax ROC GAAP to US GAAP adjustments described  above.  The adjustment to net income for the year ended December 31, 2009 and 2010 and to stockholders’ equity  as of December 31, 2009 and 2010 represents a difference between ROC GAAP and US GAAP for the  accounting for business combinations.  Under ROC GAAP, the noncontrolling interest in the acquiree is measured at historical cost whereas  under US GAAP, the noncontrolling interest in the acquiree is measured at fair value at acquisition date  upon the adoption of the new accounting standard beginning from January 1, 2009. Such adjustment for  the year ended December 31, 2009 and 2010 was caused by the Company’s acquisition of IFE in January  2009 and of CHI in September 2009. The adjustment to ROC GAAP net income represents additional  depreciation and amortization expenses recognized under US GAAP due to the difference between the  measurement of noncontrolling interests at historical cost and fair value. The adjustment to stockholders’  equity represents the difference for the measurement of noncontrolling interests at historical cost and fair  value after the aforementioned net income adjustment.  Under ROC GAAP, earnings per share is computed by dividing income attributable to stockholders of  the parent by the weighted average number of shares outstanding in each period, which is retroactively  adjusted to the beginning of the year for stock dividends and stock bonuses prior to 2008. Starting from  2008, shares for stock bonuses to employees are included in the calculation of weighted-average number  of shares outstanding from the date of issuance.  Under US GAAP, earnings per share is calculated by dividing net income, which represents income  attributable to stockholders of the parent, by the weighted-average number of shares outstanding in each  period, which is retroactively adjusted for stock dividends issued subsequently. For stock bonuses to  employees, shares are included in the calculation of weighted-average number of shares outstanding from  the date of issuance.  k. Earnings per share  j.  Noncontrolling interests of acquired subsidiaries  i.  Income tax  F-64