Regulations Governing Securities Borrowing and Lending by Securities Firms Article 7
A securities firm shall adopt an effective internal control system for the conduct of securities borrowing and lending business.The internal control system under the preceding paragraph shall set out "Know your Customer" assessment and credit review procedures, operating procedures for the conduct of securities lending, division of authority and responsibilities, controls on borrowing and lending transaction limits, customer accounts management, as well as relevant risk management mechanisms.
中文原文 證券商辦理有價證券借貸管理辦法第7條
證券商辦理有價證券借貸業務，應訂定有效之內部控制制度。
前項內部控制制度應訂定瞭解客戶評估作業及徵信程序、辦理有價證券借貸作業手續、權責劃分、借貸交易額度控管及帳戶管理等事宜，並訂定相關風險管理機制。
前項內部控制制度應訂定瞭解客戶評估作業及徵信程序、辦理有價證券借貸作業手續、權責劃分、借貸交易額度控管及帳戶管理等事宜，並訂定相關風險管理機制。