Regulations Governing Securities Borrowing and Lending by Securities Firms Article 15
A securities firm conducting securities borrowing and lending business shall enter into a securities lending agreement with each customer, and shall open one and only one securities borrowing/lending account for each customer.The securities firm shall approve a line of credit to a customer based on the result of a credit check against such customer, and furnish a risk disclosure statement disclosing therein the risks associated with securities lending transactions.A securities firm conducting securities borrowing and lending business shall set up a separate account ledger for each customer and record therein on a daily basis the following:1.Subject matter of securities borrowing and lending transactions and outstanding balances.2.Itemized collaterals and their values.3.Margin calls for and disposal of collaterals.
中文原文 證券商辦理有價證券借貸管理辦法第15條
證券商辦理有價證券借貸業務，應與客戶簽訂有價證券借貸契約，並開立有價證券借貸交易帳戶，每一客戶以開立一戶為限。
證券商應依客戶徵信結果，核定其客戶得借貸額度，並提供風險預告書，揭露有價證券借貸交易之可能風險。
證券商辦理有價證券借貸業務，應按每一客戶分別設帳，每日逐筆登載下列事項：
一、借貸交易事項及餘額。
二、擔保品明細及其價值。
三、擔保品之追繳與處分。
證券商應依客戶徵信結果，核定其客戶得借貸額度，並提供風險預告書，揭露有價證券借貸交易之可能風險。
證券商辦理有價證券借貸業務，應按每一客戶分別設帳，每日逐筆登載下列事項：
一、借貸交易事項及餘額。
二、擔保品明細及其價值。
三、擔保品之追繳與處分。