Regulations Governing Securities Finance Enterprises Article 41
When a securities finance enterprise engages in securities borrowing and lending transactions, the borrowing and lending parties shall sign a securities borrowing and lending agreement, and open accounts for securities borrowing and lending transactions.The content of the securities borrowing and lending agreement of the preceding paragraph shall be formulated by the securities finance enterprise and submitted to the competent authority for approval.The following matters shall be expressly stated in the securities borrowing and lending agreement:1.The term of the loan.2.Loan fees.3.The use of the loaned securities.4.The methods of custody and redelivery of the securities and terms and conditions in regard to early redelivery.5.The types of collateral, substitution of collateral, and calculation of collateralization rates and maintenance levels.6.The return of collateral when value exceeds requirements and the offsetting of excess collateral against other requirements.7.The calculation and payment of interest on cash collateral.8.Compensation of entitlements.9.The handling of defaults.10.Handling of customer information.11.Causes for termination of the agreement.
中文原文 證券金融事業管理規則第41條
證券金融事業辦理有價證券借貸，借貸雙方應簽訂有價證券借貸契約，並開立有價證券借貸交易帳戶。
前項契約內容，由證券金融事業擬訂，報經主管機關核定。
下列事項應於有價證券借貸契約載明之：
一、借貸期間。
二、借券費用。
三、借券用途。
四、證券之保管、返還方式及提前返還條件。
五、擔保品之種類、更換、比率及維持率計算。
六、擔保品溢價之退還與抵充。
七、現金擔保品利息之計算與給付。
八、權益補償。
九、違約之處理。
十、客戶資料之處理。
十一、終止之事由。
前項契約內容，由證券金融事業擬訂，報經主管機關核定。
下列事項應於有價證券借貸契約載明之：
一、借貸期間。
二、借券費用。
三、借券用途。
四、證券之保管、返還方式及提前返還條件。
五、擔保品之種類、更換、比率及維持率計算。
六、擔保品溢價之退還與抵充。
七、現金擔保品利息之計算與給付。
八、權益補償。
九、違約之處理。
十、客戶資料之處理。
十一、終止之事由。