The Banking Act of The Republic of China Article 33-5

In determining whether a bank holds more than three percent (3%) or five percent (5%) of the paid-in capital of an enterprise for purposes of Article 32-1, Paragraph 1 and Article 33, Paragraph 1, the following amount of capital shall be included:1.The amount of capital held singly or collectively by the bank's subsidiaries;2.The amount of capital held by a third party on behalf of the bank; and3.The amount of capital held by a third party on behalf of the bank's subsidiaries.The scope of the bank's subsidiaries prescribed in the preceding paragraph shall apply the definition of Article 369-2, Paragraph 1 of the Company Act.
中文原文 銀行法第33-5條
計算第三十二條第一項、第三十三條第一項有關銀行持有實收資本總額百分之三以上或百分之五以上之企業之出資額,應連同下列各款之出資額一併計入:
一、銀行之從屬公司單獨或合計持有該企業之出資額。
二、第三人為銀行而持有之出資額。
三、第三人為銀行之從屬公司而持有之出資額。
前項所稱銀行之從屬公司之範圍,適用公司法第三百六十九條之二第一項規定。

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