Page 51 - 2021 CPC Corporation,Taiwan

CPC CORPORATION, TAIWAN
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019
Cash flows from operating activities: Net income before tax Adjustments:
Non-cash adjustment items:
Depreciation expense
Amortization expense
Expected credit loss
Net loss (gain) on financial assets or liabilities at fair value through profit or loss
Interest expense Interest revenue Dividend income
2020
$(7,703,206)
18,948,062 2,570,117 53,242
17,023 2,591,528 (592,828) (232,008)
2019
$33,337,332
19,565,145 2,669,454 459,687
(105,347) 3,134,646 (832,436) (438,347)
(198,135) (303,548) 298,728 (5,802,361) 7,401,799 (304,501)
197,182
(893,893) 24,848,073
5,391,092
2,445,943 21,582,323 (336,355) (201,051) 14,877 (7,597,194) 3,190,938 3,573,088 (278,718) 52,633,016 85,970,348 280,504 (2,988,365) (10,762) 83,251,725
Share of profit of associates accounted for using equity
method (1,345)
Loss (gain) on disposal of property, plant and equipment Loss on disposal of Investment Property
Provision for (Reversal of) write-down of inventories Impairment loss recognized on non-financial assets
Loss (gain) on foreign exchange Loss on oil and gas investment
(54,015) - (100,139) 11,999,170 (1,725,927)
74,757 Others (815,626)
(In Thousands of New Taiwan Dollars)
Total non-cash adjustment items Changes in operating assets and liabilities:
Accounts receivable
Other accounts receivable
Inventories 31,923,444
Prepaid expenses
Other current assets
Contract Liabilities
Accounts payable
Provision - non-current
Other current liabilities Post-employment benefits payable Total adjustments
Cash inflow generated from operations Interest received
Interest paid
Income taxes paid
Net cash flows provided by operating activities
6,520,735 (608,330) 526,605 (7,915,031) (341,177) (2,700,326) (911,362) 64,518,284 56,815,078 182,575 (2,660,098) (6,605) 54,330,950
48
49
32,732,011
5,363,150 (71,435)
Financial Statements