The Banking Act of The Republic of China Article 33-3

The competent authority may impose restrictions on credit extensions or other transactions by a bank with the same person, the same related party or the same affiliate. Regulations governing their amount limits, the scope of other transactions, and other matters to be complied with shall be prescribed by the competent authority.The same person, same related party or the same affiliate with which a bank may extend credits or engage in other transactions as referred to in the preceding paragraph shall be as follows:1. The same person shall refer to the same natural or juridical person.2. The same related party shall refer to the principal, their spouse and relatives by blood within the second degree of kinship, and enterprises whose responsible persons are the principal or their spouse.3. The same affiliates shall be defined under Articles 369-1 to 369-3, 369-9 and 369-11 of the Company Act.