2) Vested benefit  3) Actuarial assumptions  d. Contributions and payments for defined benefit plan  e. Expected benefit payments  f. Plan assets allocation  29. TRANSACTIONS WITH RELATED PARTIES  F-49 The ROC Government, one of Chunghwa’s customers held significant equity interest in Chunghwa.  Chunghwa provides fixed-line services, wireless services, Internet and data and other services to the various  departments and institutions of the ROC Government and other state-owned enterprises in the normal course  of business and at arm’s-length prices. The information on service revenues from government bodies and  related organizations have not been provided because details of the type of transactions were not summarized  by Chunghwa. Chunghwa believes that all revenues and costs of doing business are reflected in the financial  statements.  Under the Labor Standards Law, the government is responsible for the administration of the Funds and  determination of the investment strategies and policies. As of December 31, 2009 and 2010, the asset  allocation was primarily in cash, equity securities and debt securities. Furthermore, under the Labor  Standards Law, the rate of return on assets shall not be less than the average interest rate on a two-year  time deposit published by the local banks. The government is responsible for any shortfall in the event  that the rate of return is less than the required rate of return.  Year Ended December 31 2009 2010 NT$ NT$ (In Millions) Vested benefit $  10,654  $  13,197  Year Ended December 31 2008 2009 2010 Discount rate used in determining present value 2.00% 2.00% 1.75% Rate of compensation increase 1.00% 1.00% 1.00% Expected long-term rate of return on plan assets 2.50% 1.50% 1.50% Year Ended December 31  2009  2010 NT$ NT$ (In Millions) Contributions $  6,652  $  2,611  Payments 221  492  Year Amount NT$ (In Millions) 2011 $  492  2012 595  2013 762  2014 1,010  2015 1,250  2016 and thereafter 10,623 