Regulations Governing Securities Finance Enterprises Article 9
The settlement of securities traded in margin purchases and short sales shall be handled directly by the securities finance enterprise on behalf of the principal with the stock exchange or the OTC exchange.
中文原文 證券金融事業管理規則第9條
融資融券之證券交易，經由證券金融事業直接代委託人分別向證券交易所或證券櫃檯買賣中心辦理交割。