December 31  2009 2010  Carrying  Amount % of  Owner-  ship  Carrying  Amount % of  Owner-  ship NT$ NT$ (In Millions) (In Millions) Subtron Technology Co.  $  3  —  $  5  —  Cando Corporation  3 Link Information Service Co.  4  10  4  10  eMemory Technology Inc.  — —  3  —  XinTec Inc.  1  1  Giga Solar Materials Corp.  55  2  —  —  Superior Industries Co., Ltd.  23  LightHouse Technology Co.  11  —  —  —  Join Well Technology Co.  8  J Touch Corporation  4  —  —  —  Taidoc Technology Corporation  3  Daxon Technology Inc.  — —  —  —  VisEra Technologies Company Ltd.  Essence Technology Solution, Inc. (“ETS”) — 9  —  7  eASPNet Inc.  2  2  2,511  2,668  Prepayments for long-term investments in stocks Ultra Fine Optical Technology Co., Ltd. — —  66  —  GoaTronics Inc.  25  —  Huga Optotech Inc.  1  —  —  Cando Corporation  — —  26  66  $  2,537  $  2,734  (Concluded)  After evaluating the financial assets carried at cost, Chunghwa determined the investment in RPTI was  impaired and recognized an impairment loss of NT$15 million for the year ended December 31, 2008. RPTI  completed a capital reduction to offset its deficits and as a result the number of shares held by Chunghwa  was additional capital through cash distributions. Chunghwa did not participate in the RPTI’s capital increase  plan; therefore, Chunghwa’s ownership of RPTI is decreased to 10%.  After evaluating the financial assets carried at cost, Chunghwa determined the investment in ETS was  impaired and recognized an impairment loss of NT$10 million for the year ended December 31, 2009.  After evaluating the financial assets carried at cost, CHI determined the investments in ChipSip, CMI, and  A2P were impaired and recognized impairment losses of NT$13 million, NT$9 million, and NT$16 million  for the year ended December 31, 2010.  After evaluating the financial assets carried at cost, CHI determined the investment in DIG was impaired and  recognized impairment losses of NT$10 million and NT$21 million in 2009 and 2010, respectively.  Chunghwa participated in TFC’s capital increase in October 2008 and prepaid $285 million. However, TFC  was not expected to be able to collect enough amount of capital increase within a specific period; therefore  TFC’s board of directors held a meeting on April 10, 2009 and resolved to withdraw its capital increase  plan from Financial Supervisory Commission, Executive Yuan (“FSC”). TFC returned the prepayment to  Chunghwa on May 8, 2009.  F-34