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Outstanding index future contracts as of December 31, 2011 were as follows: 

<img src='content_image/237274.jpg'>

As of December 31, 2011, the deposits paid for outstanding index future contracts were NT$5 million (classified as other current assets). The company did not have any outstanding index future contract on December 31, 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 (loss) arising from financial assets and liabilities at fair value through profit or loss for the years ended December 31, 2010 and 2011 were NT$65 million (including realized settlement gain of NT$37 million and valuation gain of NT$28 million), and NT$(72) million (including realized settlement loss of NT$35 million and valuation loss of NT$37 million), respectively. 

##  7. AVAILABLE-FOR-SALE FINANCIAL ASSETS 

<img src='content_image/237273.jpg'>

Movements of unrealized gain (loss) on available-for-sale financial assets were as follows: 

<img src='content_image/237272.jpg'>

