Can the capital reserve-capital premium of a limited liability company be converted into capital?

According to the Accounting System for Business Enterprises, capital reserve generally includes seven detailed items: capital premium, donation of non-cash assets, cash donation, equity investment preparation, capital transfer, foreign currency capital conversion difference and other capital reserves. There are many sources of capital reserve, some of which can be used to increase capital, while others cannot be used to increase capital. Preparation items such as "non-cash assets donation preparation" and "equity investment preparation" belong to the preparation items in owners' equity, belong to unrealized capital reserve, and cannot be used for capital transfer; Items such as "capital premium", "other capital reserves" and "accepting cash donations" are realized capital reserves in owners' equity, which can be converted into capital after approval according to the prescribed procedures. "Other capital reserve" refers to the amount of realized common reserve transferred by the enterprise from the above-mentioned detailed account of capital reserve. "Appropriation to increase" can be transferred to increase capital after being reported to the competent department for approval. The "foreign currency capital conversion difference" item of foreign-invested enterprises cannot be converted into capital.