Regulations Governing Securities Borrowing and Lending by Securities Firms Article 6
For the purposes of this Chapter, the term "subject securities" of securities borrowing and lending transactions refers to those securities eligible for margin purchases and short sales, and such other securities as may be approved by the competent authority.
中文原文 證券商辦理有價證券借貸管理辦法第6條
本章所稱有價證券借貸交易標的，係指得為融資融券交易之有價證券或其他經主管機關核准之有價證券。