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Capital surplus (Tables)

12 Months Ended

Dec. 31, 2021

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Summary of Capital Surplus

		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

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Components capital surplus.

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