content_image/249157.jpg content_image/249158.jpg content_image/249160.jpg content_image/249162.jpg
## 8. HELD-TO-MATURITY FINANCIAL ASSETS 

<img src='content_image/249157.jpg'>

## 9. ALLOWANCE FOR DOUBTFUL ACCOUNTS 

<img src='content_image/249158.jpg'>

## 10. OTHER MONETARY ASSETS - CURRENT 

<img src='content_image/249160.jpg'>

## 11. INVENTORIES 

<img src='content_image/249162.jpg'>

The operating costs related to inventories were NT$24,283 million (including the valuation loss on inventories of NT$59 million), NT$23,116 million (including valuation loss on inventories of NT$56 million) and NT$27,046 million (including the valuation loss on inventories of NT$17 million) for the years ended December 31, 2008, 2009 and 2010, respectively. 

a. Land held under development and construction in progress of LED as of December 31, 2009 and 2010 were as follows (in millions): 

