Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 19
A CSDE, upon accepting securities deposited by a participant, shall record immediately necessary information on the participant's account books.Where a CSDE believes that securities delivered by a participant are either defective in rights, or subject to legal dispute or any other dispute regarding validity of such securities, the CSDE may refuse to accept such securities. If such defects are discovered after the securities are deposited, the CSDE may either return such securities to the participant or notify the said participant to replace them with non-defective securities.
中文原文 有價證券集中保管帳簿劃撥作業辦法第19條
保管事業收受參加人送存之有價證券時，應即於參加人帳簿為必要之記載。
保管事業對參加人送存之有價證券，認為其權利有瑕疵或法律上爭議或發生其他疑義時，得拒絕接受；其於事後發現者，得退還參加人或通知參加人更換無瑕疵之有價證券。
保管事業對參加人送存之有價證券，認為其權利有瑕疵或法律上爭議或發生其他疑義時，得拒絕接受；其於事後發現者，得退還參加人或通知參加人更換無瑕疵之有價證券。