Regulations Governing the Acquisition and Disposal of Assets by Public Companies Article 34

Information required to be publicly announced and reported in accordance with the provisions of the preceding Chapter on acquisitions and disposals of assets by a public company's subsidiary that is not itself a public company in Taiwan shall be reported by the public company.The paid-in capital or total assets of the public company shall be the standard applicable to a subsidiary referred to in the preceding paragraph in determining whether, relative to paid-in capital or total assets, it reaches a threshold requiring public announcement and regulatory filing under Article 31, paragraph 1.
中文原文 公開發行公司取得或處分資產處理準則第34條
公開發行公司之子公司非屬國內公開發行公司,取得或處分資產有前章規定應公告申報情事者,由公開發行公司為之。
前項子公司適用第三十一條第一項之應公告申報標準有關實收資本額或總資產規定,以公開發行公司之實收資本額或總資產為準。

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