52 beneath the dummy conductive layer 72 constitute an additional capacitor the dielectric layers also known as the inter metal dielectrics imd which are interposed between the conductive layer 74 a and the dummy conductive layer 72 and between the dummy conductive layer 72 and the portion of the semiconductor substrate 52 are not shown in the structure moreover similar to the parasitic capacitor 60 the parasitic capacitor 70 also can be a stacked multilayer capacitor with polysilicon to metal or polysilicon to polysilicon or metal to metal electrodes in such manner the parasitic capacitor 70 can be treated as many single capacitors connected in series in addition similar to the parasitic capacitor 60 more than one parasitic capacitor 70 can be connected in parallel in the integrated circuit referring to fig3 b the parasitic capacitor 70 can be regarded as capacitors c 2 and c 3 connected in series when it connects with the mosfet 50 in parallel the equivalent capacitance c a 3 area of the dummy conductive layer 72 t 2 average distance between the electrode 74 a and the dummy conductive layer 72 and t 3 average distance between the dummy conductive layer 72 and the semiconductor substrate 52 if t 1 t 2 t 3 a 2 2 5a 1 and a 2 a 3 then c 2 2.