1. Explain regarding the Statement of Cash Flows. Statements of Cash Flow - For the year ended 31 December 2021 Cash flows from operating activities Profit before tax Adjustments for: Property, plant and equipment: - depreciation (gain) loss on disposal impairment loss written off Right-of-use assets: - depreciation impairment loss Intangible assets: - amortisation Dividend income Expenses related to defined benefit plans Finance costs Finance income Net write-down/(reversal of) of slow moving inventories Net unrealised foreign exchange differences Share-based payment expense Share of profit of an equity-accounted associate, net of tax Trade receivables: net reversal of impairment loss written off Operating cash flows before changes in working capital Changes in working capital: Inventories Trade and other payables Trade and other receivables Cash flows from/(used in) operations Dividends received from subsidiaries Retirement benefits paid Income tax paid Net cash flows generated from operating activities Group Company Note 2021 2020 2021 2020 751,817 724,769 567,881 543,894 4 18 157,991 140,464 4 18 (3,696) 150 2,675 322 5,793 1,529 5 5 34,993 1,162 34,707 6 1,158 1,295 17 (568,990) (544,490) 19 4,827 35,848 4,894 35,466 (828) (3.538) (1,437) (1,813) 18 6,137 18 (1,480) 19 8 12,105 (725) (2,099) (419) 15,604 (697) 18 18 (504) 515 1,002,145 (553) 1,138 958,675 (2,546) (2,409) (153,854) 138,950 98,802 1,086,043 (43,344) 140,342 36,041 1,091,714 78 1,039 (1,429) 544,040 (372) 113,551 110,770 544,040 16 (9,508) (189,028) 887,507 (7,454) (174,971) 909,289 (398) 542,213 (473) 654,337