There are problems with the assessment you mentioned. There are two situations: (1) The non-patented technology does not belong to the investing shareholders and should belong to the company (such as employee inventions), so all cash must be replaced; (2) If the capital contribution is false because the appraisal value is too high, it is recommended to make up the investment in cash instead of reducing the capital. The operation of capital reduction is sensitive and the legal procedures are complicated.