On August 1, 1992, the National Unification Council chaired by Lee Teng-hui passes a resolution that highlights the divergence between the mainland and Taiwan in interpreting the "One China principle." While "One China" means the PRC to Beijing, it means the ROC to Taipei, which has "de jure sovereignty over all of China." However, the resolution states that ROC's current jurisdiction only covers Taiwan, Penghu, Jinmen (Quemoy), and Matsu.

Resolution on "One China"