Regulations Governing Securities Finance Enterprises Article 10
Securities finance enterprises handling margin purchases and short sales of securities, when providing margin purchase financing to principals, shall collect margin pursuant to the ratio prescribed by the competent authority and take all securities purchased in margin purchases as collateral; when providing short sales for principals, it shall collect short sale margin pursuant to the percentage prescribed by the competent authority and take the proceeds from the short sale as collateral.
中文原文 證券金融事業管理規則第10條
證券金融事業辦理有價證券買賣融資融券，對委託人融資，應依主管機關規定之比率收取融資自備價款，並以融資買進之全部證券作為擔保品；對委託人融券，應依主管機關規定之成數收取融券保證金，並以融券賣出之價款作為擔保品。