b.  The changes in benefits obligation and plan assets and the reconciliation of funded status for the pension plans of  subsidiaries are as follows:  c.  Reconciliation between the funded status and accrued pension liabilities, vested benefit, actuarial assumptions and  contributions and payments of the fund is summarized as follows: 1) Reconciliation between the fund status and accrued pension cost is summarized as follows: Year Ended December 31 2009 2010 2011 NT$ NT$ NT$ (In Millions) Change in benefits obligation: Projected benefits obligation, beginning of year $  (9,565) $  (12,155) $(15,367) Services cost (2,695) (2,694) (2,760) Interest cost (187) (242) (266) Actuarial (loss) gain 71 (768) (618) Benefits paid  221 492 322 Projected benefits obligation, end of year $  (12,155) $  (15,367) $  (18,689) Change in plan assets: Fair value of plan assets, beginning of year $  4,407 $  10,919 $  13,247 Actual return on plan assets  142 187 215 Actuarial (loss) gain  (104) (46) (48) Employer contributions 6,652 2,611 2,603 Benefits paid (178) (424) (266) Fair value of plan assets, end of year $  10,919 $  13,247 $  15,751 PART III Year Ended December 31 2010 2011 NT$ NT$ (In Millions) Benefit obligation Vested benefit obligation $  (10,089) $  (12,554) Non-vested benefit obligation (3,733) (4,354) Accumulated benefit obligation (13,822) (16,908) Additional benefit obligation (1,545) (1,781) Projected benefit obligation (15,367) (18,689) Fair values of plan assets 13,247 15,751 Funded status (2,120) (2,938) Unrecognized net loss (gain) 888 1,557 Unrecognized net transition 6 ─ Unrecognized prior service cost effect (49) (45) Net amount recognized $  (1,275) $  (1,426) F-47