Regulations Governing Securities Finance Enterprises Article 40

The term of a securities lending transaction may be no longer than 6 months at most from the initial date of the lending transaction.Before the expiration of the term under the preceding paragraph, the term of the loan may be extended with the consent of both the borrowing and lending parties. Such an extension may not exceed 6 months, and no more than two extensions may be granted. Neither party may demand alteration of any other terms or conditions of the loan.
中文原文 證券金融事業管理規則第40條
有價證券借貸期間,自借貸交易成交日起算,最長不得超過六個月。
前項期限屆滿前,得經借貸雙方同意,展延借貸期間,其期間不得超過六個月,並以二次為限。
但不得要求變更其他借貸條件。

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