Regulations Governing the Administration of Shareholder Services of Public Companies Article 44
When a company distributes cash dividends, handles rights issue subscription, or issues new capitalization stocks, shareholders who have opened a discretionary investment account shall handle the portion involving discretionary investment in accordance with the relevant regulations prescribed by the securities centralized depository enterprise.
中文原文 公開發行股票公司股務處理準則第44條
公司分配現金股利、辦理現金增資認股或發放增資股票時，其股東有開立全權委託投資保管劃撥帳戶者，屬全權委託投資部分，應依證券集中保管事業相關規定辦理。