Capital surplus and retained earnings (Tables)

12 Months Ended

Dec. 31, 2019

Details of the Group’s capital surplus are set out below:


	2017
	Share premium			Employee restricted shares			Others		Total
	NT$000			NT$000			NT$000		NT$000
January 1		6,473,471			408,051			7,304		6,888,826
Share-based payments		—			(17,650	)		—		(17,650	)
Cash distribution from capital surplus		(599,728	)		—			—		(599,728	)

December 31		5,873,743			390,401			7,304		6,271,448


	2018
	Share premium		Employee restricted shares			Others		Total
	NT$000		NT$000			NT$000		NT$000
January 1		5,873,743		390,401			7,304		6,271,448
Share-based payments		—		(7,967	)		—		(7,967	)
Capital reduction		—		72			—		72

December 31		5,873,743		382,506			7,304		6,263,553


	2019
	Share premium			Employee restricted shares			Others		Total
	NT$000			NT$000			NT$000		NT$000
January 1		5,873,743			382,506			7,304		6,263,553
Share-based payments		—			(412	)		—		(412	)
Cancellation of treasury stock		(199,501	)		(12,853	)		—		(212,354	)

December 31		5,674,242			369,241			7,304		6,050,787

Summary of Distribution Towards Legal Reserve and Cash Dividend

The appropriations of 2016, 2017 and 2018 were resolved at the shareholders’ meetings on May 26, 2017, June 26, 2018 and June 10, 2019, respectively. Details are summarized below:


	2016				2017				2018
	Amount		Cash Distribution per share		Amount		Cash Distribution per share		Amount		Cash Distribution per share
	Amount		Cash Distribution per share		Amount		Cash Distribution per share		Amount		Cash Distribution per share
	NT$000		NT$		NT$000		NT$		NT$000		NT$
Legal reserve		28,680				302,653				110,308
Cash dividend		257,026		0.30		256,806		0.30		872,718		1.20
Cash distribution from capital surplus		599,728		0.70		—		—		—		—