Secondly, make up for it with after-tax profits in the next few years. If the losses incurred by the company have not been fully recovered in five years, the profits after income tax shall be used to recover the unrecovered losses.
3. Finally, make up the loss with surplus reserve. When the company uses the extracted surplus reserve to make up the losses, it shall be proposed by the board of directors of the company and approved by the shareholders' meeting.