Regulations Governing Securities Borrowing and Lending by Securities Firms Article 28

The combined total monetary amount of any one type of securities that a securities firm lends in securities borrowing and lending business and in securities margin purchase and short sale business may not exceed 5 percent of its net worth.
中文原文 證券商辦理有價證券借貸管理辦法第28條
證券商辦理有價證券借貸業務與辦理有價證券買賣融資融券業務,對每種證券出借與融券之總金額合計不得超過其淨值百分之五。

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