Regulations Governing Securities Finance Enterprises Article 46
When a securities finance enterprise engages in securities borrowing and lending, the use of its securities shall be restricted to the following:1.For use by customers in brokered sales of the securities through a securities firm.2.For redelivery by customers of spot securities borrowed in short sales.3.For performance by customers of settlement on call/put warrants, equity options, and other equity-type financial instruments.4.For use by customers in in-kind creation or redemption of exchange traded fund (ETF) units or offshore ETF units.5.For use by securities finance enterprises and customers for redelivery of borrowed securities or as compensation for securities entitlements.6.For use by securities finance enterprises as a source of securities for securities margin purchase and short sale business.7.For use by securities finance enterprises as a source of securities for the return of customer collateral in connection with securities trading margin purchase and short sale business.8.For use by securities finance enterprises in covering shortfalls of securities occurring in short sale business.9.To lend to a securities firm or another securities finance enterprise as a source of securities for conducting securities borrowing and lending business or securities margin purchase and short sale business.10.To lend through the TWSE securities borrowing and lending system.11.To participate in competitive auction lending transactions or negotiated lending transactions conducted by another securities finance enterprise.12.Other uses as approved by the competent authority.
中文原文 證券金融事業管理規則第46條
證券金融事業辦理有價證券借貸，其有價證券之用途以下列為限：
一、供客戶委託證券商賣出。
二、供客戶融券賣出之現券償還。
三、供客戶為認購（售）權證、股票選擇權或其他具有股權性質金融商品之履約。
四、供客戶因應指數股票型證券投資信託基金或境外指數股票型基金之實物申購或買回。
五、供證券金融事業及客戶返還借券或證券權益補償。
六、供證券金融事業辦理有價證券買賣融資融券業務之券源。
七、供證券金融事業因應有價證券買賣融資融券業務，作為返還客戶擔保品之券源。
八、供證券金融事業彌補融券短差之有價證券。
九、出借予證券商或其他證券金融事業，作為辦理有價證券借貸業務或有價證券融資融券業務之券源。
十、於證券交易所借券系統出借證券。
十一、參與其他證券金融事業之標借或議借。
十二、其他經主管機關核准之用途。
一、供客戶委託證券商賣出。
二、供客戶融券賣出之現券償還。
三、供客戶為認購（售）權證、股票選擇權或其他具有股權性質金融商品之履約。
四、供客戶因應指數股票型證券投資信託基金或境外指數股票型基金之實物申購或買回。
五、供證券金融事業及客戶返還借券或證券權益補償。
六、供證券金融事業辦理有價證券買賣融資融券業務之券源。
七、供證券金融事業因應有價證券買賣融資融券業務，作為返還客戶擔保品之券源。
八、供證券金融事業彌補融券短差之有價證券。
九、出借予證券商或其他證券金融事業，作為辦理有價證券借貸業務或有價證券融資融券業務之券源。
十、於證券交易所借券系統出借證券。
十一、參與其他證券金融事業之標借或議借。
十二、其他經主管機關核准之用途。