Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 25

A participant shall administer the securities deposit and withdrawal procedures separately. Securities to be deposited and withdrawn shall not offset each other.
中文原文 有價證券集中保管帳簿劃撥作業辦法第25條
參加人送存與領回有價證券,應分別作業,不得將送存之有價證券與領回之有價證券互抵。

English translation for reference only; the Chinese text prevails. Not legal advice.