of NT$15 million for PRTI International and NT$10 million for Essence Technology Solution due to adverse  changes in the market. In 2009, we recognized impairment losses of NT$10 million for Essence Technology  Solution and NT$10 million for Digimax Inc. due to poor operating performance. In 2010, we recognized  impairment losses of NT$21 million (US$0.7 million) for Digimax Inc., NT$13 million (US$0.4 million) for  ChipSip Technology Co., Ltd. due to poor operating performance, NT$9 million (US$0.3 million) for Crystal  Media Inc. and NT$16 million (US$0.5 million) for A2peak Power Co., Ltd. due to adverse changes in market  conditions.  We assess the impairment of long-lived assets and intangible assets whenever triggering events or changes  in circumstances indicate that the asset may be impaired and carrying value may not be recoverable. Indications  we consider important which could trigger an impairment review include, but are not limited to, the following:  When an indication of impairment is identified for intangible assets other than goodwill, any excess of  the carrying amount of an asset over its recoverable amount is recognized as a loss. If the recoverable amount  increases in a subsequent period, the amount previously recognized as impairment would be reversed and  recognized as a gain. However, the adjusted amount may not exceed the carrying amount that would have been  determined, as if no impairment loss had been recognized.  Goodwill represents the excess of the consideration paid for business acquisition over the fair value of  identifiable net assets acquired. Goodwill is tested for impairment annually. If an event occurs or circumstances  change which indicates that the fair value of goodwill is below its carrying amount, an impairment loss is  recognized. A subsequent reversal of such impairment loss is not allowed.  The amounts recognized in our consolidated financial statements related to pension benefits are determined  on an actuarial basis that utilizes several different assumptions in the calculation of such amounts. Significant  assumptions used in determining our pension benefits are the discount rate, the expected long-term rate of  return on plan assets, the rate of increase in compensation levels, and the average remaining years of service for  employees.  Valuation of long-lived assets, intangible assets  Pension Benefits  71 •  External sources of information:  • during the period, an asset’s market value has declined significantly more than would be  expected as a result of the passage of time or normal use.  • significant changes with an adverse effect on the entity have taken place during the period, or  will take place in the near future, in the technological, market, economic or legal environment  in which the entity operates or in the market to which an asset is dedicated.  •  market interest rates or other market rates of return on investments have increased during the  period, and those increases are likely to affect the discount rate used in calculating an asset’s  value in use and decrease the asset’s recoverable amount materially.  • the carrying amount of the net assets of the entity is more than its market capitalization.  •  Internal sources of information:  • evidence is available of obsolescence or physical damage of an asset.  • significant changes with an adverse effect on the entity have taken place during the period, or  are expected to take place in the near future, in the extent to which, or manner in which, an  asset is used or is expected to be used.  •  evidence is available from internal reporting that indicates that the economic performance of an  asset is, or will be, worse than expected.  PART I