Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 24
A participant, upon receiving from a CSDE those securities owned by a customer, shall return immediately to the customer the same securities accompanied with a list specifying the serial numbers of the said securities, and make necessary record entries on the customer's account books.
中文原文 有價證券集中保管帳簿劃撥作業辦法第24條
參加人領回客戶之有價證券，應即連同證券號碼清單發還客戶，並於客戶帳簿為必要之記載。