Regulations Governing Securities Finance Enterprises Article 12

The margin for short sales, and the replenishment of shortfalls pursuant to the preceding article may, be paid in the form of securities or other commodities.The types of securities or commodities and the standard of payment in the preceding paragraph shall be prescribed by the securities finance enterprise and reported to the competent authority for approval.
中文原文 證券金融事業管理規則第12條
融券保證金及依前條規定應補繳之差額,得以有價證券或其他商品抵繳之。
前項有價證券或商品之種類及其抵繳標準,由證券金融事業擬訂,報請主管機關核定。

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