Regulations Governing Securities Finance Enterprises Article 45
When a securities finance enterprise engages in securities borrowing and lending, the following may not be the subject of borrowing or lending nor may they be accepted as collateral:1.Securities that are subject to a pledge.2.Shares or other equity-type securities of the securities finance enterprise itself that it has acquired through share buybacks, gifts from others, merger, transfer of business, or otherwise.
中文原文 證券金融事業管理規則第45條
證券金融事業辦理有價證券借貸，有下列情形者，不得為借貸之標的或收受之擔保品：
一、設質之有價證券。
二、公司因買回、受贈、合併、營業受讓或其他原因取得之本公司股份或其他具有股權性質之有價證券。
一、設質之有價證券。
二、公司因買回、受贈、合併、營業受讓或其他原因取得之本公司股份或其他具有股權性質之有價證券。