Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 30-4
Where the pledgee enforces its rights by acquiring the ownership of pledged securities, the CSDE shall, in accordance with the notice of the pledgee's participant, transfer the securities from the "sub-account of pledged securities" to the "sub-account of participant's self-owned securities" or the "sub-account of the customer" on the pledgee's participant account book. The participant shall record necessary information on the customer's account book.
中文原文 有價證券集中保管帳簿劃撥作業辦法第30-4條
質權人以取得所有權方式實行質權者，保管事業應依質權人之參加人之通知，由質權人之參加人帳簿設質部分，撥入自有或客戶所有部分；並由參加人於其客戶帳簿為必要之記載。