Regulations Governing Securities Borrowing and Lending by Securities Firms Article 33
A securities firm conducting book-entry central government bond borrowing and lending business shall collect collateral from the customer, or require the customer to provide a bank guarantee, and only the following types of collateral are accepted:1.Cash.2.Book-entry central government bonds.The collateral under the preceding paragraph may not be used for purposes other than:1.As collateral to borrow securities through the securities lending system of an over-the-counter securities market.2.Bank deposits.3.Purchase of short-term bills.A securities firm shall pay interest on cash collateral it collects from a borrower at a rate agreed between the two parties.A securities firm borrowing book-entry central government bonds from customers shall allocate on a monthly basis a performance bond that accounts for a certain percentage of the total monetary amount of the borrowed book-entry central government bonds.The performance bonds under the preceding paragraph shall be deposited with the TPEx. The regulations governing the deposit, custody, payment, and return of the performance bonds shall be drafted by the TPEx, and submitted to the competent authority for final approval.
中文原文 證券商辦理有價證券借貸管理辦法第33條
證券商辦理中央登錄公債借貸業務，應向借券客戶收取擔保品或由客戶提供銀行保證，其擔保品種類以下列為限：
一、現金。
二、中央登錄公債。
前項擔保品，除作下列之運用外，不得移作他用：
一、作為向證券櫃檯買賣中心借券系統借券之擔保。
二、銀行存款。
三、購買短期票券。
證券商向借券客戶收取之現金擔保品，應支付利息予客戶，其利率由雙方約定之。
證券商向客戶借入中央登錄公債，應按月提撥借入中央登錄公債總金額一定比例之履約保證金。
前項履約保證金應向證券櫃檯買賣中心繳存，其繳存、保管、給付及退還之管理辦法由證券櫃檯買賣中心擬訂，報請主管機關核定。
一、現金。
二、中央登錄公債。
前項擔保品，除作下列之運用外，不得移作他用：
一、作為向證券櫃檯買賣中心借券系統借券之擔保。
二、銀行存款。
三、購買短期票券。
證券商向借券客戶收取之現金擔保品，應支付利息予客戶，其利率由雙方約定之。
證券商向客戶借入中央登錄公債，應按月提撥借入中央登錄公債總金額一定比例之履約保證金。
前項履約保證金應向證券櫃檯買賣中心繳存，其繳存、保管、給付及退還之管理辦法由證券櫃檯買賣中心擬訂，報請主管機關核定。