It appears that there is a typo in the text; part a) should be 2016* and not 2013.

R1S-3 (Analysis of a company's statement of cash flows) The consolidated statements of cash flows and related note disclosure for Sirius XM Canada Holdings Ine. are in Exhibits 5.21A and 5.21B. Sirius broadcasts satellite radio channels to subscribers EXHIBIT 5.21A Sirius XM Canada Holdings Ine.'s 2016 Consolidated Stat uing and Interpreting Published Financial Statements 5-69 For the year ended August 31, (All amounts in thousands) Cash provided by (used in) OPERATING ACTIVITIES Net income (loss) for the period Add (deduct) items not involving cash Notes 2016 49,730 (6,748) Amortization of intangible assets Depreciation of property and equipment 6 21,366 1,296 7 10,911 21,013 1,923 31,164 (78) 3,427 Income tax expense 5 Stock-based compensation 15 Tax paid in lieu of shares issued for stock-based compensation 15 (407) 608 (27 Interest accretion 572 583 19,021 70,955 Foreign exchange (gain) loss Net change in non-cash working capital and deferred revenue related to operations Cash provided by operating activities INVESTING ACTIVITIES Purchase of property and equipment Purchase of intangible assets Prepayment for property and equipment Cash used in investing activities FINANCING ACTIVITIES Payment of dividends Proceeds from exercise of stock options Cash used in financing activities Net increase in cash during the period Cash balance, beginning of period Cash balance, end of period See accompanying notes 20 (11,562) 71,837 5 (3,834) (1,845) 6 (13,526) (13,098) (855) (17,360) (15,798) 14 (40,524) (53,837) 940 (40,226) (52,897) 2,260 23,868 26,128 298 14,251 26,128 40,379 EXHIBIT 5.21 Excerpt from Sirius XM Canada Holdings Inc.'s 2016 Annual Report 20. Supplemental cash flow disclosure The net change in non-cash working capital and deferred revenue related to operations balances consist of the following (All amounts in thousands) 2015 2016 For the year ended August 31, Decrease (increase) in assets: 219 1,326 (2,304) (80) Accounts receivable Prepaid expenses Inventory continued