Regulations Governing Securities Finance Enterprises Article 31
The securities obtained by a securities finance enterprise through handling subscription loans and underwriting loans may not serve as the source of securities for short sales, for refinancing provided to securities firms or other securities finance enterprises, or for securities borrowing and lending.
中文原文 證券金融事業管理規則第31條
證券金融事業辦理認股融資及承銷融資所取得之證券，不得作為融券、對證券商或其他證券金融事業轉融通及有價證券借貸之券源。