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Capital surplus (Tables)

12 Months Ended

Dec. 31, 2022

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Summary of Capital Surplus

		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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Components capital surplus.

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