Regulations Governing Securities Borrowing and Lending by Securities Firms Article 34
Book-entry central government bonds may be loaned only for a period of no more than 6 months starting from the execution date of a lending transaction, and such period may not overlap with the period of 2 business days prior to any coupon payment date of the subject bonds or of any book-entry central government bonds used as collateral, if applicable, in that transaction. However, if the securities firm has reached a prior written agreement with the customer as to taxation on the payment of principal and coupon interest on the bonds and other relevant fees, such agreement may control.
中文原文 證券商辦理有價證券借貸管理辦法第34條
中央登錄公債借券期間自借貸交易成交日起算，不得逾六個月，且不得跨越其借貸標的及以中央登錄公債為擔保品之各該公債付息日之前二營業日。
但證券商與客戶間已就中央登錄公債本息支領之稅負及相關費用另於事前以書面約定者，得從其約定。
但證券商與客戶間已就中央登錄公債本息支領之稅負及相關費用另於事前以書面約定者，得從其約定。