Regulations Governing Securities Finance Enterprises Article 52
Delivery and redelivery of the subject securities and collateral in securities borrowing and lending transactions shall be effected by book-entry transfer or by transfer registration.A securities finance enterprise shall transmit information about any delivery and redelivery of the subject securities of the loan and the collateral securities to the TWSE and the TPEx, which shall notify the centralized securities depository enterprise to deliver the securities by book-entry transfer or notify the clearing bank to carry out account transfer registration.
中文原文 證券金融事業管理規則第52條
有價證券借貸標的證券及擔保品證券之交付及返還，應採帳簿劃撥或轉讓登記方式辦理。
證券金融事業應將標的證券及擔保品證券之交付及返還等資料傳送證券交易所及證券櫃檯買賣中心，轉知證券集中保管事業辦理有價證券撥付作業，或通知清算銀行辦理轉帳登記。
證券金融事業應將標的證券及擔保品證券之交付及返還等資料傳送證券交易所及證券櫃檯買賣中心，轉知證券集中保管事業辦理有價證券撥付作業，或通知清算銀行辦理轉帳登記。