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. PART III (Continued) Year Ended December 31 2009 2010 2011 NT$ NT$ NT$ US$  (Note 3) (In Millions Except Per Share Amounts) Net revenues  $  200,369  $  203,773  $  218,321  $  7,212 Operating costs and expenses 141,817 145,166 161,245 5,327 Income from operations 58,552 58,607 57,076 1,885 Non-operating income, net 877 555 1,316 44 Income before income tax  59,429 59,162 58,392 1,929 Income tax expense (13,614) (9,971) (8,954) (296) Consolidated net income  $  45,815  $  49,191  $  49,438 $  1,633 Attributable to Stockholders of the parent  $  45,096  $  48,274  $  48,426 $  1,600 Noncontrolling interests 719 917 1,012 33  $  45,815  $  49,191  $  49,438 $  1,633 Basic earnings per share  $  4.65  $  4.98  $  6.22 $  0.21 Diluted earnings per share  $  4.64  $  4.96  $  6.20 $  0.20 Weighted-average number of common shares outstanding (in  1,000 shares) Basic 9,696,808 9,696,808 7,789,326 Diluted 9,725,614 9,725,461 7,810,605 December 31 2010 2011 NT$ NT$ US$ (Note 3) (In Millions) Equity attributable to stockholders of the parent Capital stock - NT$10 (US$0.3) par value $  77,574 $  77,574 $  2,563 Capital surplus 132,919 135,734 4,484 Retained earnings 82,289 85,068 2,810 Accumulated other comprehensive income (550) (1,091) (36) Total equity attributable to stockholders of the parent 292,232 297,285 9,821 Noncontrolling interests  3,910 4,127 136 Total equity 296,142 301,412 9,957 Total liabilities and equity $  390,504 $  379,391 $  12,533 (Concluded) F-69