Regulations Governing Securities Finance Enterprises Article 28
A securities finance enterprise shall establish operating rules for its re-financing business in connection with providing refinancing to securities firms and report the rules to the competent authority for its approval.The operating rules referred to in the preceding paragraph shall expressly state the following items:1.The procedure for opening a refinancing account.2.Procedures for refinancing applications and repayment of securities, and the method of repayment.3.Refinancing amounts and the calculation and replenishment of margin and collateral.4.The collection, replenishment, and disposal of refinancing collateral.5.The utilization and method of custody of the securities obtained through refinancing.6.The exercise of rights in stocks and withholding tax on dividends from stocks purchased through refinancing.7.The items recorded in the refinancing account book.8.Termination and resumption of refinancing business.9.The procedures for borrowing securities and for reverse auction.10.Other items to be included under the competent authority regulations.Securities finance enterprises providing re-financing to securities firms shall follow the operating rules of Paragraph 1.
中文原文 證券金融事業管理規則第28條
證券金融事業辦理對證券商之轉融通，應擬訂轉融通業務操作辦法，報經主管機關核定之。
前項業務操作辦法，應載明下列事項：
一、轉融通開戶手續。
二、轉融通申請與償還手續及償還方式。
三、轉融通之金額、保證金及擔保品之計算與補繳。
四、轉融通擔保品之徵收、補繳與處分。
五、轉融通取得證券之運用與保管方式。
六、轉融通股權之行使、股利所得稅之扣繳。
七、轉融通帳簿記載事項。
八、轉融通業務之停止與恢復。
九、借券、標購之手續。
十、其他經主管機關規定應記載之事項。
證券金融事業辦理對證券商之轉融通，應依第一項業務操作辦法為之。
前項業務操作辦法，應載明下列事項：
一、轉融通開戶手續。
二、轉融通申請與償還手續及償還方式。
三、轉融通之金額、保證金及擔保品之計算與補繳。
四、轉融通擔保品之徵收、補繳與處分。
五、轉融通取得證券之運用與保管方式。
六、轉融通股權之行使、股利所得稅之扣繳。
七、轉融通帳簿記載事項。
八、轉融通業務之停止與恢復。
九、借券、標購之手續。
十、其他經主管機關規定應記載之事項。
證券金融事業辦理對證券商之轉融通，應依第一項業務操作辦法為之。