XML 21 R5.htm IDEA: XBRL DOCUMENT v3.21.1
Consolidated Statements of Cash Flows
$ in Millions, $ in Millions
 12 Months Ended
Dec. 31, 2020
TWD ($)
Dec. 31, 2020
USD ($)
Dec. 31, 2019
TWD ($)
Dec. 31, 2018
TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES        
Income before income tax $ 42,826 $ 1,525 $ 41,867 $ 44,986
Adjustments for:        
Depreciation 30,942 1,102 30,923 27,482
Amortization 5,424 193 4,253 4,386
Amortization of incremental costs of obtaining contracts 772 27 1,173 1,941
Expected credit loss (reversal of credit loss) 45 2 (125) 920
Interest expenses 206 7 104 18
Interest income (116) (4) (251) (197)
Dividend income (246) (9) (296) (396)
Compensation cost of share-based payment transactions 8 0 2 17
Share of profits of associates and joint ventures accounted for using equity method (244) (9) (459) (509)
Loss (gain) on disposal of property, plant and equipment (1,428) (51) 38 (142)
Gain on disposal of investment properties (151) (5) 0 0
Loss on disposal of intangible assets 2 0 0 0
Loss (gain) on disposal of financial instruments 2 0 (4) (6)
Gain on disposal of investments accounted for using equity method (10) 0 (151) 0
Provision for impairment loss and obsolescence of inventory 1,161 41 475 365
Impairment loss on property, plant and equipment 0 0 93 0
Reversal of impairment loss on investment properties (27) (1) (57) (19)
Impairment loss on intangible assets 9 0 9 51
Impairment loss on other assets 0 0 44 0
Valuation loss on financial assets and liabilities at fair value through profit or loss, net 99 4 38 21
Others 4 0 (26) (17)
Changes in operating assets and liabilities:        
Financial assets mandatorily measured at fair value through profit or loss 0 0 0 63
Contract assets (203) (7) 173 2,751
Trade notes and accounts receivable 4,071 145 4,039 1,354
Receivables from related parties (214) (8) 7 25
Inventories 3,915 139 (2,698) (6,778)
Prepayments 173 6 115 418
Other current monetary assets 355 13 (155) (173)
Other current assets 156 6 146 (261)
Incremental cost of obtaining contracts (829) (30) (781) (802)
Contract liabilities (3,289) (117) 6,701 2,653
Trade notes and accounts payable 21 1 (5,152) 1,065
Payables to related parties (8) 0 (264) 234
Other payables (924) (33) 697 (1,089)
Provisions 95 4 97 27
Other current liabilities 46 2 (159) 422
Net defined benefit plans (174) (6) 534 (1,535)
Cash generated from operations 82,469 2,937 80,950 77,275
Interest paid (161) (5) (104) (18)
Income tax paid (7,852) (280) (8,419) (10,891)
Net cash provided by operating activities 74,456 2,652 72,427 66,366
CASH FLOWS FROM INVESTING ACTIVITIES        
Acquisition of financial assets at fair value through other comprehensive income (85) (3) (60) (290)
Proceeds from disposal of financial assets at fair value through other comprehensive income 297 11 0 0
Proceeds from return of financial assets at fair value through other comprehensive income 0 0 9 7
Acquisition of financial assets at fair value through profit or loss (39) (1) (443) 0
Proceeds from disposal of financial assets at fair value through profit or loss 30 1 146 0
Acquisition of time deposits and negotiable certificates of deposit with maturities of more than three months (5,216) (186) (14,381) (9,720)
Acquisition of repurchase agreements collateralized by bonds with maturities of more than three months 0 0 (15) 0
Proceeds from disposal of time deposits and negotiable certificates of deposit with maturities of more than three months 6,630 236 16,520 5,655
Proceeds from disposal of repurchase agreements collateralized by bonds with maturities of more than three months 15 1 0 0
Acquisition of investments accounted for using equity method (10) 0 (4,190) (205)
Proceeds from disposal of investments accounted for using equity method 0 0 32 3
Proceeds from capital reduction of investments accounted for using equity method 0 0 0 19
Acquisition of property, plant and equipment (23,511) (838) (24,166) (28,550)
Proceeds from disposal of property, plant and equipment 319 11 48 264
Acquisition of intangible assets (47,605) (1,695) (363) (498)
Acquisition of investment properties (54) (2) (1) (6)
Proceeds from disposal of investment properties 188 7 0 0
Increase in other noncurrent assets (208) (7) (1,122) (80)
Interest received 125 4 257 187
Dividends received 516 17 602 600
Net cash inflow on acquisition of subsidiaries 354 13 0 0
Net cash used in investing activities (68,254) (2,431) (27,127) (32,614)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from short-term loans 115 4 575 360
Repayment of short-term loans (142) (5) (585) (330)
Proceeds from short-term bills payable 41,000 1,460 0 0
Repayment of short-term bills payable (34,000) (1,211) 0 0
Proceeds from issuance of bonds 20,000 712 0 0
Payments for transaction costs attributable to the issuance of bonds (21) (1) 0 0
Increase in customers’ deposits 62 2 8 31
Payments for the principal of lease liabilities (3,683) (131) (3,728) 0
Increase in other noncurrent liabilities 342 13 233 84
Cash dividends paid (32,783) (1,167) (34,746) (37,205)
Partial disposal of interests in subsidiaries without losing control 0 0 0 1,175
Cash dividends distributed to noncontrolling interests (775) (28) (710) (958)
Change in other noncontrolling interests 81 3 18 1,806
Unclaimed dividend 2 0 1 2
Net cash used in financing activities (9,802) (349) (38,934) (35,035)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS (30) (1) 39 103
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (3,630) (129) 6,405 (1,180)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR 34,050 1,212 27,645 28,825
CASH AND CASH EQUIVALENTS, END OF THE YEAR $ 30,420 $ 1,083 $ 34,050 $ 27,645