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As of December 31, 2010, details for investment tax credit of CHI and CHPT are as follows: 

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e. As of December 31, 2010, loss carryforward of CHIEF, Unigate, LED and CHI are as follows: 

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f. The related information under the Integrated Income Tax System is as follows: 

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The actual and the estimated creditable ratios distribution of Chunghwa’s 2009 and 2010 for earnings were 26.49% and 18.77%, respectively. The imputation credit allocated to stockholders is based on its balance as of the date of dividend distribution. The estimated ratio may change when the actual distribution of imputation credit is made. 

## g. Undistributed earnings information 

All Chunghwa’s earnings generated prior to June 30, 1998 have been appropriated. 

Chunghwa’s income tax returns have been examined by tax authorities through 2005. The following subsidiaries’ income tax returns have been examined by tax authorities through 2008: SENAO, CHIEF, CHSI, SHE, CIYP, LED, YYRP, IFE, CHI, CHPT and Unigate. 

