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.