Regulations Governing Securities Firms Article 13
Unless a securities firm has obtained special-case approval for its special needs, or is concurrently operated by a financial institution and subject to other relevant laws or regulations, its total external liabilities shall not be more than 6 times its net worth. Its total current liabilities shall not exceed its total current assets. However, unless otherwise provided by the FSC, the total external liabilities of a securities firm operating the business of brokerage trading of securities or proprietary trading of securities shall not exceed its net worth.In calculating the total liabilities referred to in the preceding paragraph, the liabilities arising from trading of government bonds may be deducted.
中文原文 證券商管理規則第13條
證券商除有特殊需要經專案核准者或由金融機構兼營者另依有關法令規定辦理外，其對外負債總額不得超過其淨值之六倍；其流動負債總額不得超過其流動資產總額。
但經營受託買賣有價證券或自行買賣有價證券業務，除本會另有規定者外，其對外負債總額不得超過其淨值。
前項負債總額之計算，得扣除承做政府債券買賣所發生之負債金額。
但經營受託買賣有價證券或自行買賣有價證券業務，除本會另有規定者外，其對外負債總額不得超過其淨值。
前項負債總額之計算，得扣除承做政府債券買賣所發生之負債金額。