Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies Article 3

If a company fails to effect public announcement and reporting in accordance with the provisions of Article 2, it may not repurchase its own shares on a centralized securities exchange market or at the place of business of a securities firm. Whenever the cumulative number of shares repurchased accounts for at least two percent of the shares issued by the company, or the cumulative value of shares repurchased amounts to at least NT$300 million, the company shall, within two days counting from and inclusively of the day of the occurrence of one of the above facts, make a public announcement of the date, number, type, and price of the shares.
中文原文 上市上櫃公司買回本公司股份辦法第3條
公司非依第二條規定辦理公告及申報後,不得於有價證券集中交易市場或證券商營業處所買回股份。
其買回股份之數量每累積達公司已發行股份總數百分之二或金額達新臺幣三億元以上者,應於事實發生之即日起算二日內將買回之日期、數量、種類及價格公告。

English translation for reference only; the Chinese text prevails. Not legal advice.