(Continued) F-29 PART III InfoExplorer Co., Ltd. (“IFE”) issued new shares as the consideration to merge with International Integrated System, Inc.  and e-ToYou International, Inc. on April 1, 2011. After the merger, IFE became the surviving entity and was renamed as  International Integrated System, Inc. (“IISI”). International Integrated System, Inc. and e-ToYou International, Inc. were  dissolved. As a result of the additional shares being issued by IFE in connection with this transaction, Chunghwa’s ownership  interest in IISI decreased from 49% to 33% after the merger, and after the stockholders’ meeting of IISI on June 24, 2011,  Chunghwa lost control of the board of directors. Due to this loss of control, IISI was deconsolidated and going forward the  investment is accounted for as an equity method investment. Chunghwa invested in HDD in September 2011 by investing NT$250 million cash and holds a 50% ownership of HDD. HDD  engages mainly in providing software service. Chunghwa, President Chain Store Corporation and EasyCard Corporation established a joint venture, DZIM, in May 2011.  Chunghwa invested NT$115 million cash and holds a 40% ownership of DZIM. DZIM engages mainly in information  technology service and general advertisement service. SIS invested in HopeTech on September 2010 by investing NT$21 million cash to acquire 45% of its shares. HopeTech  engages mainly in information technology services and sale of communication products. COI established Sertec with Xiamen Information Investment Co., Ltd. in 2010, by investing NT$14 million cash and held 49%  ownership of Sertec. Sertec engages mainly in customer service and platform rental activities. Tatung, the former equity method investee of CHI, completed a capital reduction and a capital increase plan in July 2011,  however, CHI did not invested in the capital increase plan of Tatung as the percentage it held; therefore, CHI lost significant  influence over Tatung. CHI reclassified Tatung from investments accounted for using equity method to financial assets carried  at cost. 14.  FINANCIALASSETS CARRIED AT COST December 31 2010 2011 % of % of Carrying Owner- Carrying Owner- Amount ship Amount ship NT$ NT$ (In Millions) (In Millions) Non-listed Taipei Financial Center Corp. (“TFC”) $  1,790 12 $  1,790 12 Industrial Bank of Taiwan II Venture Capital Co., Ltd. (“IBT II”) 200 17 200 17 iD Branding Ventures (“iDBV”) 100 11 90 11 Global Mobile Corp. (“GMC”) 127 8 77 8 Innovation Works Development Fund, L.P. (“IWDF”) 38 13 73 4 Procrystal Technology Co., Ltd. (“Procrystal”) 30 1 68 2 Tons Lightology Inc. - - 66 4 Tatung Technology Inc. 60 11 UniDisplay Inc. 55 3 55 3 Innovation Works Limited (“IW”) 21 7 31 2 VisEra Technologies Company Ltd. - - 30 1 Alder Optomechanical Corp. 29 1 29 Ultra Fine Optical Technology Co., Ltd. 27 12 27 8