Regulations Governing Securities Borrowing and Lending by Securities Firms Article 20
Where the lender is unable to obtain stock dividend, cash dividend, or any other entitlement accrued on securities loaned to a borrower in a securities borrowing or lending transaction by a securities firm, the borrower shall repay the same to the lender or otherwise make repayment in cash as may be agreed between the two parties.
中文原文 證券商辦理有價證券借貸管理辦法第20條
證券商辦理有價證券借貸業務，出借方未取得之股息、紅利或其他利益等，借券方應償還出借方，或由雙方協議以現金償還。