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v3.20.1

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Cash flows from operating activities |  |  |  |
Profit before income tax – continuing operations | $ 3,022,253 | $ 101,045 | $ 1,782,442 | $ 1,532,416
Profit before income tax – discontinued operations |  |  |  | 1,814,953
Profit before income tax including discontinued operations | 3,022,253 | 101,045 | 1,782,442 | 3,347,369
Adjustments to reconcile profit before income tax to net cash flows : |  |  |  |
Depreciation expenses | 3,731,914 | 124,771 | 3,376,579 | 2,899,278
Reversal for impairment of accounts and notes receivable |  |  |  | (87)
Expected (reversal of) credit losses | (806) | (27) | 348 |
Interest expense | 171,075 | 5,720 | 152,416 | 192,839
Interest income | (64,368) | (2,152) | (49,971) | (53,587)
Dividend income | (585) | (20) | (571) |
Impairment loss on property, plant and equipment | 9,938 | 332 |  | 956
Gain on valuation of financial assets at fair value through profit or loss | (1,317) | (44) | (1,485) | (637)
Gain on disposal of property, plant and equipment, net | (20,271) | (678) | (14,274) | (132,774)
Gain on disposal of a subsidiary |  |  |  | (1,843,234)
Insurance compensation income | (10,435) | (349) | (147) | (486,858)
Share of loss of associates | 154,926 | 5,179 | 300,101 | 179,491
Gain on disposal of investment in associates | (973,609) | (32,551) |  | (16,929)
Share-based payments | 822 | 27 | 41,043 | 123,021
Deferred revenue | (12,279) | (410) | (42,857) | (11,995)
Financial assets at fair value through profit or loss | 1,750 | 59 | 1,447 | 637
Current contract assets | (78,013) | (2,608) | (44,858) |
Accounts and notes receivable | 294,409 | 9,843 | (733,695) | 127,800
Accounts receivable – related parties | (905) | (30) | (129) | (240)
Other receivables | (8,082) | (270) | 5,238 | (15,644)
Other receivables – related parties | 12,437 | 416 | 16,317 | 35,855
Inventories | 11,193 | 374 | (58,101) | (63,910)
Prepayments | (4,333) | (145) | 46,781 | 126,708
Other financial assets |  |  |  | 1,600
Financial assets at fair value through profit or loss | 1,750 | 59 | 1,447 | 637
Other non-current assets | 6,914 | 231 | 6,914 | 6,914
Current contract liabilities | (201) | (7) | 280 |
Accounts payable | 182,277 | 6,094 | (50,689) | (147,859)
Accounts payable – related parties | (347) | (12) | 121 | 263
Other payables | 331,207 | 11,073 | (301,711) | 438,682
Other payables – related parties | (218) | (7) | 182 | (43,144)
Current provisions | (27,354) | (914) | (27,803) | 46,592
Receipts in advance |  |  |  | (5,913)
Current refund liabilities | (6,627) | (222) | (37,529) |
Other current liabilities | 1,442 | 48 | (475) | (15,469)
Net defined benefit liability, non-current | (19,742) | (660) | (17,722) | (17,604)
Cash generated from operations | 6,703,065 | 224,108 | 4,348,192 | 4,672,121
Interest received | 67,105 | 2,244 | 48,590 | 47,815
Dividends received | 20,585 | 688 | 6,184 | 14,325
Interest paid | (171,149) | (5,722) | (154,307) | (189,381)
Income tax paid | (637,169) | (21,303) | (119,473) | (387,590)
Net cash generated from operating activities | 5,982,437 | 200,015 | 4,129,186 | 4,157,290
Cash flows from investing activities |  |  |  |
Proceeds from disposal of property, plant and equipment | 21,434 | 717 | 18,160 | 306,634
Proceeds from insurance compensation | 10,435 | 349 | 147 | 486,858
Net cash flow from disposal of a subsidiary |  |  |  | 1,781,213
Proceeds from disposal of investment in associate | 1,180,179 | 39,458 |  |
Acquisition of property, plant and equipment | (5,440,621) | (181,900) | (4,154,198) | (4,682,705)
Acquisition of available-for-sale financial assets |  |  |  | (10,940)
Acquisition of investment in associate |  |  | (794,694) | (1,373,486)
(Increase) decrease in refundable deposits | 861 | 29 | (664) | (11)
Increase in other non-current assets | (45,480) | (1,520) |  |
Increase in other non-current liabilities | 4,500 | 150 |  |
(Increase) decrease in financial assets at amortized cost | 30,851 | 1,031 | (198,030) |
Increase in other financial assets |  |  |  | (964)
Net cash used in investing activities | (4,237,841) | (141,686) | (5,129,279) | (3,493,401)
Cash flows from financing activities |  |  |  |
Proceeds from short-term bank loans | 834,955 | 27,916 | 1,053,202 | 5,560,354
Payments on short-term bank loans | (834,955) | (27,916) | (2,022,555) | (4,278,518)
Payment on lease liabilities | (48,161) | (1,610) |  |
Proceeds from long-term bank loans |  |  | 12,663,550 | 148,829
Payments on long-term bank loans | (756,450) | (25,291) | (12,553,300) | (1,124,699)
(Decrease) increase in guarantee deposits | 3 |  | (279) | (33)
Cash dividend paid | (872,718) | (29,178) | (256,806) | (257,026)
Cash distribution from capital surplus |  |  |  | (599,728)
Payments on capital reduction |  |  | (1,284,223) |
Net cash used in financing activities | (1,677,326) | (56,079) | (2,400,411) | (550,821)
Net increase (decrease) in cash and cash equivalents | 67,270 | 2,250 | (3,400,504) | 113,068
Effect of foreign exchange rate changes | (5,708) | (191) | 7,312 | (38,617)
Cash and cash equivalents at beginning of year | 4,642,522 | 155,216 | 8,035,714 | 7,961,263
Cash and cash equivalents at end of year | $ 4,704,084 | $ 157,275 | $ 4,642,522 | $ 8,035,714

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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_28&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash outflow for income taxes paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_17_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_16&doctype=Standard -URIDate 2019-03-27 + Details
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