PART III F-71 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 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. Summarized cash flow data by operating, investing and financing activities in accordance with U.S.  standards are as follows: The components of accumulated other comprehensive income (loss) attributable to stockholders of the parent were as  follows: Disclosures about defined benefit plan adjustment recognized in other comprehensive income were as follows: December 31 2010 2011 NT$ NT$ US$ (Note 3) (In Millions) Cumulative translation adjustments for foreign-currency investments held by  investees  $  (102)  $  (38)  $  (1) Unrealized gain on available-for-sale securities 176 68 2 Defined benefit pension plan adjustment (624) (1,121) (37)  $  (550)  $  (1,091)  $  (36) Year Ended December 31 2009 2010 2011 NT$ NT$ NT$ US$  (Note 3) (In Millions) Amounts recognized in other comprehensive income  Net prior service cost, pretax  $  6  $  4  $  4  $  ─ Net actuarial loss, pretax 73 804 673 22 Deferred tax asset (11) (203) (168) (5) Net impact in other comprehensive loss  $  68  $  605  $  509  $  17 Year Ended December 31 2009 2010 2011 NT$ NT$ NT$ US$  (Note 3) (In Millions) Net cash flows (outflows) from: Operating activities  $  77,246  $  84,840  $  74,652  $  2,466 Investing activities (28,755) (20,127) (32,909) (1,087) Financing activities (56,513) (47,034) (65,337) (2,158) Effects of exchange rate change on cash and cash equivalents (7) (63) 109 3 Net increase in cash and cash equivalents (8,029) 17,616 (23,485) (776) Cash and cash equivalents, beginning of year 81,288 73,259 90,875 3,002 Cash and cash equivalents, end of year  $  73,259  $  90,875  $  67,390  $  2,226