Regulations Governing Securities Borrowing and Lending by Securities Firms Article 39
The net worth of a securities firm shall be determined, if it is a business concurrently operated by a financial institution, by the allocated operating capital, or if it is a branch established within the territory of the Republic of China by a foreign securities firm, by the funds appropriated exclusively for the operation of business within the territory of the Republic of China.
中文原文 證券商辦理有價證券借貸管理辦法第39條
證券商由金融機構兼營者，其淨值按指撥營運資金計算；外國證券商在中華民國境內分支機構，按其專撥在中華民國境內營業所用之資金計算。