3) Financial assets carried at cost are investments in nonlisted shares, which have no quoted prices in an  active market and entail an unreasonably high cost to obtain verifiable fair values. Therefore, no fair  value is presented.  2) If the financial instruments have quoted market prices in an active market, the quoted market prices  are viewed as fair values. If the market price of the other financial instruments are not readily  available, valuation techniques are used incorporating estimates and assumptions that are consistent  with prevailing market conditions.  1) The fair values of certain financial instruments recognized in the balance sheet generally correspond  to the market prices of the financial assets. Because of the short maturities of these instruments, the  carrying value represents a reasonable basis to estimate fair values. This method does not apply to the  financial instruments discussed in Notes 2, 3, and 4 below.  b. Methods and assumptions used in the estimation of fair values of financial instruments:  December 31 2009 2010 Carrying Fair Carrying Fair Amount Value Amount Value NT$ NT$ NT$ NT$ (In Millions) Restricted assets - current  $  178 $  178 $  205  $  205  Financial assets carried at cost  2,537 — 2,734  —  Held-to-maturity financial assets - noncurrent  3,930 3,930 8,408  8,408  Other noncurrent monetary assets  1,000 1,000 1,000  1,000  Refundable deposits  1,551 1,551 1,462  1,462  Restricted assets - noncurrent (included in “other  assets - others”)  23 23 34  34  Liabilities Short-term loans  763 763 115  115  Commercial paper  — — 230  230  Financial liabilities at fair value through profit or loss 1 1 —  —  Trade notes and accounts payable  10,155 10,155 11,555  11,555  Payables to related parties  336 336 140  140  Accrued expenses  17,449 17,449 18,404  18,404  Due to stockholder for capital reduction  9,697 9,697 19,394  19,394  Amounts collected in trust for others (included in  “other current liabilities”)  2,225 2,225 2,356  2,356  Payables to contractors (included in “other current  liabilities”)  2,229 2,229 1,262  1,262  Payables to equipment suppliers (included in “other  current liabilities”)  1,533 1,533 1,106  1,106  Refundable customers’ deposits (included in “other  current liabilities”)  1,045 1,045 1,097  1,097  Current portion of long-term loans  117 117 309  309  Long-term loans  221 221 3,148  3,148  Customers’ deposits  5,998 5,998 5,781  5,781  (Concluded)  F-55