Regulations Governing Permission for Taiwan Area Banks to Establish Branches and Subsidiaries in Hong Kong and Macao Article 2
The term “branch” as used in these Regulations includes representative offices and branch offices; the term “subsidiary” means a company in which a Taiwan area bank(s) individually or collectively own(s) 50 percent or more of the issued shares or paid-in capital.
中文原文 臺灣地區銀行在香港澳門設立分支機構子公司許可辦法第2條
本辦法所稱分支機構包括代表人辦事處及分行；所稱子公司，指臺灣地區銀行個別或合計持有已發行股份總數或實收資本額百分之五十以上之公司。