COI established Sertec with Xiamen Information Investment Co.  Ltd. in 2010  by investing NT$14 million  cash and held 49% ownership of Sertec. Sertec engages mainly in customer service and platform rental  activities.  Tatung Technology Inc. and Panda Monium Company Ltd. are the equity method investees of Chunghwa  Investment Co.  Ltd. They engage mainly in selling the products of SET TOP BOX and making animations   respectively.  The equity in earnings for the years ended December 31  2009 and 2010 are based on the audited financial  statements.  14. FINANCIAL ASSETS CARRIED AT COST  (Continued)  December 31 2009 2010 Carrying  Amount % of  Owner-  ship Carrying  Amount % of  Owner-  ship NT$ NT$ (In Millions) (In Millions) Non-listed Taipei Financial Center (“TFC”)  $ 1 790  12  $ 1 790  12  Industrial Bank of Taiwan II Venture Capital Co.   Ltd. (“IBT II”)  200  17  200  17  Global Mobile Corp. (“GMC”)  127  11  127  8  iD Branding Ventures (“iDBV”)  100  100  11  UniDisplay Inc.  46  3  55  3  Innovation Works Development Fund  L.P.(“IWDF”) — — 38  13  RPTI Intergroup International Ltd. (“RPTI”)  34  10  34  10  Procrystal Technology Co.  Ltd — — 30  1  VisEra Technologies Company Ltd. 29  — Ultra Fine Optical Technology Co.  Ltd. — — 27  12  Innovation Works Limited (“IW”) 21  7  CQi Energy Infocom Inc. (“CQi”) — — 20  18  Digimax Inc. (“DIG”)  24  4  15  4  Lextar Electronics Corp. — — — PChome Store Inc.  14  3  Taimide Technology  Ltd.  — — 1  Huga Optotech Inc. 7  13  — N.T.U. Innovation Incubation  12  9  12  9  CoaTronics Inc.  — — A2peak Power Co.  Ltd. (“A2P”)  11  3  Win Semiconductors Corp.  8  — — OptiVision Technology. Inc.  — 10  Chia Chang Co.  Ltd  — 9  — Tatung Fine Chemicals Co.  Ltd.  8  ChipSip Technology Co.  Ltd. (“ChipSip”)  23  3  8  2  SuperAlloy Industrial Co.  Ltd.  — — 7  — Champion Microelectronic Corp.  DelSolar Co.  5  — 6  — Crystal Media Inc. (“CMI”)  12  5  5  F-33