Outstanding currency swap contracts and forward exchange contracts as of December 31, 2009 and 2010:  The convertible bonds held by CHI are hybrid financial instruments that are designated to be measured at fair  value and changes in fair value are recognized in earnings.  Net gains arising from financial assets and liabilities at fair value through profit or loss for the years ended  December 31, 2009 and 2010 were NT$72 million (including realized settlement loss of NT$26 million and  valuation gain of NT$98 million), and NT$65 million (including realized settlement gain of NT$37 million  and valuation gain of NT$28 million), respectively.  Movements of unrealized gain (loss) on available-for-sale financial assets were as follows:  As a result of global economic and financial crisis, Chunghwa determined that the impairment losses of  available-for-sale financial assets were other-than-temporary in nature, and recorded impairment losses of  NT$85 million for the year ended December 31, 2009.  7. AVAILABLE-FOR-SALE FINANCIAL ASSETS  Currency Maturity Period Contract Amount  (In Millions) December 31, 2009 Currency swap contracts US$/NT$ 2010.01-2010.04 US$45/NT$1,448 Forward exchange contracts - buy NT$/US$ 2010.01 NT$87/US$3 December 31, 2010 Currency swap contracts US$/NT$ 2011.01-2011.03 US$25/NT$767 Forward exchange contracts - buy NT$/US$ 2011.01 NT$18/US$1 Year Ended December 31 2009 2010 NT$ NT$ (In Millions) Balance, beginning of year $  (2,265) $  (447) Impact on acquisition of subsidiaries 2  —  Recognized in stockholders’ equity 1,685  204  Transferred to profit or loss 131  419  Balance, end of year $  (447) $  176  F-29 December 31 2009 2010 NT$ NT$ (In Millions) Open-end mutual funds $  16,832  $  1,562  Domestic listed stocks 500  527  Corporate bonds 103  102  Real estate investment trust fund 102  —  $  17,537  $  2,191 