Regulations Governing Securities Borrowing and Lending by Securities Firms Article 4
A securities firm applying to conduct securities borrowing and lending business shall fill out an application form, attach the documentation listed below, and submit them to the securities exchange or over-the-counter securities market to review and forward to the competent authority for approval:1.Internal control system.2.A financial report for the most recent fiscal year, audited and certified by a CPA. If at the time of application 6 months have elapsed since the beginning of the current fiscal year, a CPA-audited and certified financial report for the first half-year shall be submitted additionally.3.Board of directors meeting minutes.4.Documentation evidencing compliance with Article 3, paragraph 1, subparagraphs 1, 2, and 7.5.Other documents as required by the competent authority.If a securities firm has obtained qualification to conduct securities margin purchase and short sale business, it need not submit the documentation set out in subparagraph 2 of the preceding paragraph when applying to conduct securities borrowing and lending business.
中文原文 證券商辦理有價證券借貸管理辦法第4條
證券商申請辦理有價證券借貸業務，應填具申請書並檢具下列書件，由證券交易所或證券櫃檯買賣中心審查並轉報主管機關核准：
一、內部控制制度。
二、最近年度經會計師查核簽證之財務報告。
其於申請時已逾年度開始六個月者，應加送上半年度經會計師查核簽證之財務報告。
三、董事會議事錄。
四、符合第三條第一項第一款、第二款及第七款之證明文件。
五、其他經主管機關規定應檢附之文件。
證券商取得辦理有價證券融資融券業務資格者，申請辦理本業務免附前項第二款書件。
一、內部控制制度。
二、最近年度經會計師查核簽證之財務報告。
其於申請時已逾年度開始六個月者，應加送上半年度經會計師查核簽證之財務報告。
三、董事會議事錄。
四、符合第三條第一項第一款、第二款及第七款之證明文件。
五、其他經主管機關規定應檢附之文件。
證券商取得辦理有價證券融資融券業務資格者，申請辦理本業務免附前項第二款書件。