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CPC CORPORATION, TAIWAN STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020 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 2021 $ (47,131,715) 17,705,512 2,571,328 154,798 66,258 1,990,054 (317,023) (675,342) $ 2020 (7,703,206) 18,948,062 2,570,117 53,242 17,023 2,591,528 (592,828) (232,008) (1,345) (54,015) (100,139) 11,999,170 (1,725,927) 74,757 (815,626) 32,732,011 5,363,150 (71,435) 31,923,444 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 Share of profit of associates accounted for using equity method (82,161) Loss (gain) on disposal of property, plant and equipment Provision for (Reversal of) write-down (recover benefit) of inventories Impairment loss (gain) recognized on non-financial assets (56,521) 15,526,673 (8,369,000) (3,207,283) 630,900 Others (721,416) 25,216,777 Loss (gain) on foreign exchange Loss on oil and gas investment (In Thousands of New Taiwan Dollars) Total non-cash adjustment items Changes in operating assets and liabilities: Accounts receivable Other accounts receivable Inventories (62,497,213) Prepaid expenses Other current assets Contract Liabilities Accounts payable Provision-non-current 13,685,844 Other current liabilities Post-employment benefits payable Total adjustments Cash inflow (outflow) generated from operations Interest received Interest paid Income taxes paid Net cash flows provided by operating activities 2,091,661 284,143 (2,577,294) (49,709,009) 62,039 (2,024,221) (358) (51,671,549) (18,355,601) (969,860) (2,016,160) (902,180) 2,293,981 38,591,314 48 49