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v3.21.1

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 TWD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 TWD ($) | Dec. 31, 2018 TWD ($)
Cash flows from operating activities |  |  |  |
Profit before income tax | $ 2,973,359 | $ 105,888 | $ 3,022,253 | $ 1,782,442
Adjustments to reconcile profit (loss) |  |  |  |
Depreciation expenses | 4,175,519 | 148,701 | 3,731,914 | 3,376,579
Expected (reversal of) credit losses | 264 | 10 | (806) | 348
Interest expense | 162,400 | 5,783 | 171,075 | 152,416
Interest income | (27,778) | (989) | (64,368) | (49,971)
Dividend income | (3,229) | (115) | (585) | (571)
Share-based payments |  |  | 822 | 41,043
Share of loss of associates and joint ventures accounted for using equity method | 147,329 | 5,247 | 154,926 | 300,101
Gain on valuation of financial assets at fair value through profit or loss | (24,015) | (855) | (1,317) | (1,485)
Gain on disposal of property, plant and equipment, net | (48,070) | (1,712) | (20,271) | (14,274)
Insurance compensation income |  |  | (10,435) | (147)
Impairment loss on property, plant and equipment |  |  | 9,938 |
Gain on disposal of investment accounted for using equity method |  |  | (973,609) |
Deferred revenue | (10,143) | (361) | (12,279) | (42,857)
Financial assets at fair value through profit or loss | (28,435) | (1,013) | 1,750 | 1,447
Current contract assets | (11,150) | (397) | (78,013) | (44,858)
Accounts and notes receivable | (911,355) | (32,456) | 294,409 | (733,695)
Accounts receivable – related parties | 1,045 | 37 | (905) | (129)
Other receivables | 13,529 | 482 | (8,082) | 5,238
Other receivables – related parties | 4,923 | 175 | 12,437 | 16,317
Inventories | (334,433) | (11,910) | 11,193 | (58,101)
Prepayments | (10,485) | (373) | (4,333) | 46,781
Other non-current assets | 6,337 | 226 | 6,914 | 6,914
Current contract liabilities | (1,231) | (44) | (201) | 280
Accounts and notes payable | 170,172 | 6,060 | 182,277 | (50,689)
Accounts payable – related parties |  |  | (347) | 121
Other payables | 112,151 | 3,994 | 331,207 | (301,711)
Other payables – related parties |  |  | (218) | 182
Current provisions | 1,465 | 52 | (27,354) | (27,803)
Current refund liabilities | (16,136) | (575) | (6,627) | (37,529)
Other current liabilities | (11,183) | (398) | 1,442 | (475)
Net defined benefit liability, non-current | (20,446) | (728) | (19,742) | (17,722)
Cash generated from operations | 6,310,404 | 224,729 | 6,703,065 | 4,348,192
Interest received | 32,817 | 1,169 | 67,105 | 48,590
Dividends received | 23,229 | 827 | 20,585 | 6,184
Interest paid | (150,135) | (5,346) | (171,149) | (154,307)
Income tax paid | (276,079) | (9,832) | (637,169) | (119,473)
Net cash generated from operating activities | 5,940,236 | 211,547 | 5,982,437 | 4,129,186
Cash flows from investing activities |  |  |  |
(Increase) decrease in financial assets at amortized cost | (17,381) | (619) | 30,851 | (198,030)
Proceeds from insurance compensation |  |  | 10,435 | 147
Acquisition of investments accounted for using equity method |  |  |  | (794,694)
Proceeds from disposal of investment accounted for using equity method |  |  | 1,180,179 |
Acquisition of property, plant and equipment | (3,961,026) | (141,062) | (5,440,621) | (4,154,198)
Proceeds from disposal of property, plant and equipment | 87,107 | 3,102 | 21,434 | 18,160
(Increase) decrease in refundable deposits | (41) | (1) | 861 | (664)
Increase in other non-current assets | (10,919) | (388) | (45,480) |
Increase in long-term deferred revenue | 85,909 | 3,059 | 4,500 |
Proceeds from capital reduction of investment in associate | 17,000 | 605 |  |
Net cash used in investing activities | (3,799,351) | (135,304) | (4,237,841) | (5,129,279)
Cash flows from financing activities |  |  |  |
Proceeds from short-term bank loans | 151,071 | 5,380 | 834,955 | 1,053,202
Payments on short-term bank loans | (151,071) | (5,380) | (834,955) | (2,022,555)
Payment on lease liabilities | (84,928) | (3,024) | (48,161) |
Proceeds from long-term bank loans | 4,429,593 | 157,749 |  | 12,663,550
Payments on long-term bank loans | (5,756,450) | (205,002) | (756,450) | (12,553,300)
(Decrease) increase in guarantee deposits | 575 | 20 | 3 | (279)
Cash dividend paid | (1,309,032) | (46,618) | (872,718) | (256,806)
Payments on capital reduction |  |  |  | (1,284,223)
Net cash used in financing activities | (2,720,242) | (96,875) | (1,677,326) | (2,400,411)
Net (decrease) increase in cash and cash equivalents | (579,357) | (20,632) | 67,270 | (3,400,504)
Effect of foreign exchange rate changes | (11,076) | (394) | (5,708) | 7,312
Cash and cash equivalents at beginning of year | 4,704,084 | 167,524 | 4,642,522 | 8,035,714
Cash and cash equivalents at end of year | $ 4,113,651 | $ 146,498 | $ 4,704,084 | $ 4,642,522

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- Definition The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 20 -Subparagraph a -Clause vi -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_20_a_vi&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The gain on the disposal of investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 98 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_98_d&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_45&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_31&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_31&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17_e&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from non-current borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_17&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from sales of interests in associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2020-en-r&anchor=para_16_b&doctype=Standard -URIDate 2020-01-01 + Details
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