a.  Carrying amounts and fair values of financial instruments were as follows: December 31 2010 2011 Carrying Fair Carrying Fair Amount Value Amount Value NT$ NT$ NT$ NT$ (In Millions) Assets Cash and cash equivalents  $  90,875  $  90,875  $  67,390  $  67,390 Financial assets at fair value through profit or loss  77 77 46 46 Available-for-sale financial assets - current 2,191 2,191 2,499 2,499 Held-to-maturity financial assets - current  1,964 1,964 1,201 1,201 Trade notes and accounts receivable, net 14,503 14,503 22,396 22,396 Receivables from related parties 64 64 34 34 Other current monetary assets  2,139 2,139 2,068 2,068 Restricted assets - current  205 205 57 57 Financial assets carried at cost  2,734 ─ 2,760 ─ Available-for-sale financial assets - noncurrent ─ ─ 58 58 Held-to-maturity financial assets - noncurrent 8,408 8,408 13,495 13,495 Other noncurrent monetary assets  1,000 1,000 1,000 1,000 Refundable deposits  1,462 1,462 1,760 1,760 Restricted assets - noncurrent (included in “other assets -  others”) 34 34 8 8 Liabilities Short-term loans 115 115 75 75 Commercial paper 230 230 ─ ─ Financial liabilities at fair value through profit or loss ─ ─ 4 4 Trade notes and accounts payable 11,555 11,555 14,265 14,265 Payables to related parties 140 140 788 788 Accrued expenses 18,404 18,404 18,571 18,571 Due to stockholder for capital reduction  19,394 19,394 ─ ─ Payables to equipment suppliers (included in “other current  liabilities”) 1,106 1,106 1,870 1,870 Payables to contractors (included in “other current liabilities”) 1,262 1,262 1,834 1,834 Amounts collected in trust for others (included in “other  current liabilities”) 2,356 2,356 1,201 1,201 Refundable customers’ deposits (included in “other current  liabilities”) 1,097 1,097 1,095 1,095 Current portion of long-term loans 309 309 702 702 Long-term loans 3,148 3,148 1,058 1,058 Customers’ deposits 5,781 5,781 5,014 5,014 PART III 32.  DISCLOSURES FOR FINANCIAL INSTRUMENTS F-54