Regulations Governing the Administration of Shareholder Services of Public Companies Article 38
Where a pledge is made on a stock, and the pledgor and pledgee complete the "Pledge Notification," and endorse the stock certificate and send it to the company for registration, upon registration, such pledge shall be effective against the company, and the company is not required to issue a pledge certificate; upon release of a pledge, a "Notice of Release of Pledge" shall be completed and submitted to the company for processing.Where a pledge is made on a stock under the custody of or registered with a centralized securities depository enterprise, the depository enterprise shall notify the company of the names of the pledgor and pledgee, the number of shares under pledge, and matters relating to dividends for processing by the company, and the preceding paragraph shall not be applicable.
中文原文 公開發行股票公司股務處理準則第38條
股票設定質權，由出質人及質權人填具「質權設定通知書」並於股票背書後送交公司辦理登記，經登記後始得對抗公司，公司並免出具質權設定證明書；解除質權時，應填具「質權解除通知書」向公司辦理。
以證券集中保管事業保管或登錄之有價證券為設質之標的者，由該事業將出質人、質權人之姓名、設質股數及孳息約定事項通知公司辦理登記，不適用前項規定。
以證券集中保管事業保管或登錄之有價證券為設質之標的者，由該事業將出質人、質權人之姓名、設質股數及孳息約定事項通知公司辦理登記，不適用前項規定。