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Share-based payments
12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Share-based payments
19.
Share-based payments
Restricted shares
 
 a)
On July 14, 2015, the Company’s Board of Directors approved the issuance of restricted shares. The record dates for the shares issuance were July 21, 2015 and May 10, 2016. The relevant information is as follows:
 
Type of
arrangement
  Grant
date
  Share price
on grant date
(in NT$)
   Number of
shares
(in thousands)
   Contract
period
   
Vesting condition
Restricted shares award agreement
  July 21,
2015
   36.1    15,752    3 years   Meet service and performance conditions
Restricted shares award agreement
  May 10,
2016
   30.6    1,548    3 years   Meet service and performance conditions
The restricted shares issued by the Company cannot be transferred during the vesting period, but voting right and dividend right are not restricted. Employees are required to return the shares but not required to return the dividends received if they resign during the vesting period. When the employees accomplish the years of service and performance conditions, the received restricted shares will be vested based on the vesting ratio.
 
 b)
As of December 31, 2019, there were no outstanding restricted shares.
 
 c)
The expenses incurred on share-based payment transactions for the years ended December 31,
 
2018 and 2019 were NT$41,043 thousand and NT$822 thousand, respectively.