b. The changes in benefits obligation and plan assets and the reconciliation of funded status for the pension  plans of subsidiaries are as follows:  c. Reconciliation between the funded status and accrued pension liabilities, vested benefit, actuarial  assumptions and contributions and payments of the fund is summarized as follows:  The amounts recognized in the accompanying balance sheets at December 31, 2008, 2009 and 2010 are as  follows:  1) Reconciliation between the fund status and accrued pension cost is summarized as follows:  Year Ended December 31  2008 2009 2010 NT$ NT$ NT$ (In Millions) Change in benefits obligation: Projected benefits obligation, beginning of year $  (6,761) $  (9,565) $  (12,155) Services cost (2,661) (2,695) (2,694) Interest cost (189) (187) (242) Curtailment/settlement effect 79  —  —  Actuarial (loss) gain (110) 71  (768) Plan Amendments 61  —  —  Benefits paid 19  221  492  Impact on acquisition of subsidiary (3) —  —  Projected benefits obligation, end of year $  (9,565) $  (12,155) $  (15,367) Change in plan assets: Fair value of plan assets, beginning of year $  2,864  $  4,407  $  10,919  Actual return on plan assets 87  142  187  Actuarial (loss) gain 30  (104) (46) Employer contributions 1,522  6,652  2,611  Benefits paid - settlement (87) —  —  Benefits paid (12) (178) (424) Impact of acquisition of subsidiary 3  —  —  Fair value of plan assets, end of year $  4,407  $  10,919  $  13,247  Year Ended December 31 2009  2010 NT$ NT$ (In Millions) Benefit obligation Vested benefit obligation $  (7,455) $  (10,089) Non-vested benefit obligation (3,262) (3,733) Accumulated benefit obligation (10,717) (13,822) Additional benefit obligation (1,438) (1,545) Projected benefit obligation (12,155) (15,367) Fair values of plan assets 10,919  Funded status (1,236) (2,120) Unrecognized net loss (gain) 24  Unrecognized net transition 7  Unrecognized prior service cost effect 3  (49) Net amount recognized $  (1,202) $  (1,275) Year Ended December 31 2009 2010 NT$ NT$ (In Millions) Amounts recognized Prepaid pension (included in other assets) $  15  $  16  Accrued pension liability (1,217) (1,291) Net amount recognized $  (1,202) $  (1,275) F-48