F-60 Under US GAAP, no revaluation of property, plant and equipment is permitted.  Under ROC GAAP, property, plant and equipment, excluding land, may be revalued when the price  fluctuation is greater than 25% and upon approval from the tax authority. Similarly, land may be revalued  if there is any appreciation of land based on the present value of land announced by the government.  This revaluation component is recorded as a special reserve in equity at the time of revaluation and is  subsequently depreciated. Upon sale or disposal of property, plant and equipment, the cost and any related  revaluation increment less accumulated depreciation calculated after the revaluation are removed from the  accounts, and any gain or loss is credited or charged to income. This revaluation adjustment also created  differences in the opening balances of additional paid-in capital upon incorporation of the Company on  July 1, 1996.  The accompanying financial statements have been prepared in accordance with accounting principles  generally accepted in the Republic of China (ROC GAAP), which differ in the following respects from  accounting principles generally accepted in the United States of America (US GAAP):  a. Property, plant and equipment  36. SUMMARY OF SIGNIFICANT DIFFERENCES BETWEEN ACCOUNTING PRINCIPLES  FOLLOWED BY THE COMPANY AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES  IN THE UNITED STATES OF AMERICA  35. OTHERS  The significant information of foreign-currency financial assets and liabilities as below:  December 31 2009 2010 Foreign  Currencies Exchange  Rate New Taiwan  Dollars  (Million) Foreign  Currencies Exchange  Rate New Taiwan  Dollars (Million) Financial assets Monetary items Cash  US Dollar $  36  32.03  $  1,149  $  15  29.13  $  443  HK Dollar 37  4.13  152  92  3.75  344  JP Yen 30  0.35  10  45  0.36  16  SG Dollar 13  22.84  294  40  22.73  910  Euro Dollar 33  46.10  1,509  —  38.92  4  Accounts receivable US Dollar 110  32.03  3,524  157  29.13  4,566  HK Dollar 21  4.13  85  18  3.75  68  SG Dollar —  22.84  5  1  22.73  17  Euro Dollar 46.1  4  —  38.92  8  JP Yen 8  0.35  3  18  0.36  6  Available-for-sale  financial assets US Dollar 56  32.03  1,786  35  29.13  1,010  HK Dollar —  —  —  2  3.75  7  Euro Dollar 39  46.10  1,808  —  —  —  Investments accounted  for using equity  method US Dollar —  —  —  1  29.13  27  VND Dollar 155,821  0.00168  270  170,986  0.00144  246  SG Dollar 18  22.84  408  18  22.73  398  Financial liabilities Monetary items Accounts payable US Dollar 103  32.03  3,314  113  29.13  3,298  Euro Dollar 34  46.10  1,564  22  38.92  842  HK Dollar 8  4.13  34  32  3.75  119  SG Dollar —  22.84  1  —  22.73  8  JP Yen —  —  7  0.36  3 