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v3.23.1

Capital surplus | 12 Months Ended
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Dec. 31, 2022
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Capital surplus | 20. Capital surplus 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.
|  | 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 |  | Others |  | Total
|  | 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
|  | 2022
|  | Share premium |  | Others |  | Total
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | 6,043,483 |  | 12,138 |  | 6,055,621
Changes in associates accounted for using equity method |  | — |  | 152 |  | 152
December 31 |  | 6,043,483 |  | 12,290 |  | 6,055,773

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- Definition Disclosure Of Share Capital Surplus Explanatory + References No definition available. + Details
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