Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 20
A mainland area investor using inwardly remitted investment capital for purposes of investment in Taiwan securities shall do so in compliance with these Regulations and other applicable acts and regulations, and unless otherwise provided by the Competent Authority may not do any of the following:1. Engage in securities margin trading.2. Sell securities it does not hold.3. Extend loans or provide security.4. Entrust custody of securities to any juristic person or individual other than a custodian institution or centralized securities depository.
中文原文 大陸地區投資人來臺從事證券投資及期貨交易管理辦法第20條
大陸地區投資人投資臺灣地區證券，應依本辦法及相關法令之規定運用匯入之投資資金，除主管機關另有規定外，不得有下列行為：
一、從事證券信用交易。
二、賣出尚未持有之證券。
三、放款或提供擔保。
四、委託保管機構或證券集中保管事業以外之法人或個人代為保管證券。
一、從事證券信用交易。
二、賣出尚未持有之證券。
三、放款或提供擔保。
四、委託保管機構或證券集中保管事業以外之法人或個人代為保管證券。