Consolidated Financial Statements - Acer Group

27ACER INCORPORATED AND SUBSIDIARIESNotes to Consolidated Financial Statements (continued)(9) Financial assets carried at cost-non-currentDecember 31, 2011 December 31, 2010NT$ US$ NT$Investment in non-publicly traded equity securities:Legend Technology 6,835 226 8,435W.I. Harper International Corp. 7,099 234 14,359InCOMM Technologies Co., Ltd. 2,360 78 2,360IP Fund II 16,592 548 16,592Dragon Investment Co. Ltd. 184,700 6,098 217,000World Venture, Inc. 202,000 6,669 262,000iD Reengineering Inc. 174,900 5,774 174,900IP Fund III, L.P. 79,320 2,619 117,044iD5 Fund, L.P. 65,177 2,152 62,681IP Cathay One, L.P. 240,521 7,940 235,148IP Fund One L.P. 9,452 312 394,218ID5 Annex I Fund 23,197 766 22,308Trimode Technology Inc. - - 11,038FuHu Inc. 71,480 2,360 111,895Others 74,140 2,447 72,6991,157,773 38,223 1,722,677In 2011, the Consolidated Companies increased its equity investments in IP Cathay One, L.P. byNT$4,370; in 2010, the Consolidated Companies increased its equity investments in iD5 Annex IFund by NT$24,529. In 2011, IP Fund One, L.P., IP Cathay One, L.P., IP Fund III, L.P., distributedcapital, and Dragon Investment Co., Ltd., Legend Technology, World Venture, Inc., returned capital,and Darly 3 Venture, Limited and Trimode Technology Inc. liquidated and distributed the remainingnet assets of NT$187,056 to the Consolidated Companies. In 2010, IP Fund One, L.P., iD5 Fund,L.P., distributed capital, and Prosperity Venture Capital Corp., Sheng-Hua Venture Capital Corp. andIP Fund II and other investees returned capital of NT$433,470 to the Consolidated Companies.In 2010, the Consolidated Companies sold their investments in New Century Infocomm Tech Co., Ltd.and the common shares of iRobot distributed by iD5 Fund L.P., which resulted in an aggregatedisposal gain of NT$238,687.In 2011, the Consolidated Companies recognized impairment losses of NT$50,944 on the investmentsin W.I. Harper International Corp. and FuHu Inc.(Continued)