Regulations Governing Securities Firms Article 37-1
When a securities firm, in brokerage trading of securities, accepts customer settlement by means of mutually offsetting an equal quantity of cash purchases and spot sales of the same security that have been executed through the same account on the same business day, it shall do so in accordance with the Operational Rules Governing Day Trades of Securities as adopted by the Taiwan Stock Exchange and the GreTai Securities Marker.The types and scope of the securities under the preceding paragraph shall be separately prescribed by the FSC.
中文原文 證券商管理規則第37-1條
證券商受託買賣有價證券，接受客戶以同一帳戶於同一營業日為現款買進與現券賣出同種類有價證券成交後，就相同數量部分相抵之交割，應依證券交易所及證券櫃檯買賣中心訂定之有價證券當日沖銷交易作業辦法辦理。
前項有價證券之種類及範圍，由本會另定之。
前項有價證券之種類及範圍，由本會另定之。