27. EARNINGS PER SHARE  EPS was calculated as follows:  Amount (Numerator)  Weighted- average Number of Earnings Per  Share (NT$)  Income  Before  Income  Tax Net  Income  Common  Shares  (Thousand)  (Denominator)  Income  Before  Income  Tax Net  Income NT$ NT$ (In Millions) Year ended December 31, 2008 Basic EPS Income attributable to stockholders of the parent $  58,473  $  45,011  9,696,808  $  6.03  $  4.64  Effect of dilutive potential common stock SENAO’s stock options (14) (14) —  Employee bonus — — 20,681  Diluted EPS Income attributable to stockholders of the parent  (including effect of dilutive potential common  stock) $  58,459  $  44,997  9,717,489  $  6.02  $  4.63  Year ended December 31, 2009 Basic EPS Income attributable to stockholders of the parent $  56,163  $  43,757  9,696,808  $  5.79  $  4.51  Effect of dilutive potential common stock SENAO’s stock options (7) (7) —  Employee bonus — — 28,806  Diluted EPS Income attributable to stockholders of the parent  (including effect of dilutive potential common  stock) $  56,156  $  43,750  9,725,614  $  5.77  $  4.50  Year ended December 31, 2010 Basic EPS Income attributable to stockholders of the parent $  56,438  $  47,609  9,696,808  $  5.82  $  4.91  Effect of dilutive potential common stock SENAO’s stock options (7) (7) —  Employee bonus — — 28,653  Diluted EPS Income attributable to stockholders of the parent  (including effect of dilutive potential common  stock) $  56,431  $  47,602  9,725,461  $  5.80  $  4.89  F-46