Regulations Governing Securities Finance Enterprises Article 49
Where a securities finance enterprise engages in securities borrowing and lending transactions, if the lender is unable to obtain any stock dividends, cash dividends, or any other entitlements, the borrower shall repay the same to the lender, or otherwise make repayment in cash as may be agreed between the two parties.
中文原文 證券金融事業管理規則第49條
證券金融事業辦理有價證券借貸，出借方未取得之股息、紅利或其他利益等，借券方應償還出借方，或由雙方協議以現金償還。