Disclosures about defined benefit plan adjustment recognized in other comprehensive income were as  follows:  The Company applies ROC SFAS No. 17, “Statement of Cash Flows”. Its objectives and principles are  similar to those set out in U.S. standards. The principal differences between the two standards relate to  classification. Cash flows from investing activities for changes in other assets, and cash flows from financing  activities for changes in customers’ deposits, other liabilities and cash bonuses paid to employees, directors  and supervisors are reclassified to operating activities under U.S. standards. In addition, the effect of change  on consolidated subsidiaries, which was shown as a separate item under ROC standards, is reclassified to  investing activities under U.S. standards. As discussed in Note 4, beginning from 2009, bonuses paid to  employees, directors and supervisors are classified as operating activities for purposes of the statement of  cash flows when paid under R.O.C. standards. Therefore, the reclassification of bonuses paid to employees,  directors and supervisors under U.S. standards is no longer required beginning from 2009. Summarized cash  flow data by operating, investing and financing activities in accordance with U.S. standards are as follows:  Year Ended December 31 2008 2009 2010 NT$ NT$ NT$ US$ (Note 3) (In Millions) Net cash flows (outflows) from: Operating activities  $  89,484  $  77,246  $  84,840  $  2,912  Investing activities  (33,961) (28,755) (20,127) (691) Financing activities  (50,512) (56,513) (47,034) (1,614) Effects of exchange rate change on cash and cash  equivalents 31  (7) (63) (2) Cash balance of SHE upon its consolidation 13  —  —  —  Net increase in cash and cash equivalents 5,055  (8,029) 17,616  605  Cash and cash equivalents, beginning of year 76,233  81,288  73,259  2,514  Cash and cash equivalents, end of year  $  81,288  $  73,259  $  90,875  $  3,119  F-71 Year Ended December 31 2008 2009 2010 NT$ NT$ NT$ US$ (Note 3) (In Millions) Amounts recognized in other comprehensive income Net prior service cost, pretax  $  (57) $  6  $  4  $  —  Net actuarial loss, pretax  72  73  804  28  Deferred tax asset  (4) (11) (203) (7) Net impact in accumulated other comprehensive loss ... $  11  $  68  $  605  $  21 