Pursuant to the ROC Company Act, any capital surplus arising from

paid-in

capital in excess of par value on issuance of ordinary shares and donations can be used to cover accumulated deficits or to issue new shares or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficits. Furthermore, the ROC Securities and Exchange Act requires that the amount of capital surplus to be capitalized mentioned above may not exceed 10% of the

paid-in

capital each year. The capital surplus may not be used to cover accumulated deficits unless the legal reserve is insufficient.


	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


	2020
	Share premium		Employee restricted shares			Others		Total
	NT$000		NT$000			NT$000		NT$000
January 1		5,674,242		369,241			7,304		6,050,787
Reclassifications		369,241		(369,241	)		—		—

December 31		6,043,483		—			7,304		6,050,787


	2021
	Share premium		Employee restricted shares		Others		Total
	NT$000		NT$000		NT$000		NT$000
January 1		6,043,483		—		7,304		6,050,787
Changes in associates accounted for using equity method		—		—		4,834		4,834

December 31		6,043,483		—		12,138		6,055,621