Regulations Governing Securities Borrowing and Lending by Securities Firms Article 23

A securities firm conducting securities borrowing and lending business shall publish the following information at its place of business or on its website, and also transmit such information to the securities exchange or the over-the-counter securities market:1.Classes and amounts of securities borrowed and loaned each day.2.Securities borrowing and lending fees and service charges.3.Such other information as the competent authority may require to be disclosed.
中文原文 證券商辦理有價證券借貸管理辦法第23條
證券商辦理有價證券借貸業務,應將下列資訊於其營業處所或網站公布,並傳送證券交易所及證券櫃檯買賣中心:
一、每日借貸有價證券之種類與限額。
二、證券借貸之費率及服務手續費。
三、其他經主管機關規定應揭示事項。

English translation for reference only; the Chinese text prevails. Not legal advice.