Regulations Governing Securities Borrowing and Lending by Securities Firms Article 24
A securities firm shall on a daily basis transmit information about the transaction amount, transaction details, and outstanding balance with respect to securities borrowing and lending transactions for each customer, to the securities exchange or the over-the-counter securities market, and the latter shall compile such information and publish the outstanding amount of all securities borrowing and lending transactions before the opening of market on the next business day.
中文原文 證券商辦理有價證券借貸管理辦法第24條
證券商應每日將客戶借貸額度、借貸之交易明細與餘額等資料傳送證券交易所及證券櫃檯買賣中心,由證券交易所及證券櫃檯買賣中心彙計,於次一營業日開市前公告有價證券借貸交易餘額。