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(1) As a result of the adoption of Interpretation 96-052 issued by the Accounting and Research Development Foundation, or ARDF, in the Republic of China, beginning from January 1, 2008, bonuses paid to employees, directors, and supervisors are recognized as an expense rather than an appropriation of earnings, and we accrued NT$1,891 million, NT$1,964 million and NT$2,358 million (US$80.9 million) in 2008, 2009 and 2010, respectively. Some portion of the aforementioned amounts of NT$41 million, NT$39 million and NT$46 million (US$1.6 million) were capitalized as part of property, plant and equipment. Interpretation 96-052 is effective for the financial statements beginning after January 1, 2008, thus we did not retrospectively restate our financial statements for the years of 2006 and 2007. 

(2) Includes interest income of NT$804 million, NT$1,453 million, NT$1,916 million, NT$479 million and NT$475 million (US$16.3 million) for the years ended December 31, 2006, 2007, 2008, 2009 and 2010 respectively, and interest expense of NT$6 million, NT$15 million, NT$4 million, NT$15 million and NT$107 million (US$3.7 million) for the years ended December 31, 2006, 2007, 2008, 2009 and 2010 respectively. 

(3) Excludes current portion of long-term loans. 

(4) Represents gross profits divided by net revenues. 

(5) Represents income from operations divided by net revenues. 

(6) Represents net income attributed to stockholders of the parent divided by net revenues. 

(7) Dividends for 2006, 2007, 2008 and 2009, in U.S. dollars were US$0.11, US$0.13, US$0.12 and US$0.14, respectively. The amounts were calculated using the exchange rates of the subsequent years for convenience translation. 

(8) Dividends for 2010 were approved in the board meeting in march 2011 and are expected to have the final approval at our annual general stockholders’ meeting scheduled for june 24, 2011. 

## Currency Translations and Exchange Rates 

For the convenience of readers, NT dollar amounts used in this annual report for, and as of, the year ended December 31, 2010 have been translated into U.S. dollar amounts using US$1.00=NT$29.14, set forth in the statistical release of the Federal Reserve Board on December 30, 2010. The U.S. dollar translation appears in parentheses next to the relevant NT dollar amount. We make no representation that any New Taiwan dollar amounts or U.S. dollar amounts referred to in this annual report could have been or could be converted into U.S. dollars or New Taiwan dollars, as the case may be, at any particular rate or at all. On April 15, 2011, the exchange rate was NT$29.04 to $1.00. 

The following table sets forth, for each of the periods indicated, the low, average, high and period-end 

