Regulations Governing Securities Borrowing and Lending by Securities Firms Article 8
A securities firm may lend only the following securities in conducting securities borrowing and lending business:1.Securities held for its own account.2.Securities borrowed through the securities lending system of a securities exchange.3.Collateral securities obtained in connection with customer margin purchases when conducting securities trading margin purchase and short sale business.4.Securities borrowed from a customer.5.Securities borrowed from another securities firm or securities finance enterprise conducting securities borrowing and lending business or securities margin purchase and short sale business.If a securities firm is short of subject securities to meet its obligations to redeliver securities, it may seek refinancing from a securities finance enterprise.
中文原文 證券商辦理有價證券借貸管理辦法第8條
證券商辦理有價證券借貸業務之券源，以下列為限：
一、自有有價證券。
二、自證券交易所借券系統借入之有價證券。
三、辦理有價證券買賣融資融券業務取得之融資買進擔保證券。
四、自客戶借入之有價證券。
五、自其他辦理有價證券借貸業務或有價證券融資融券業務之證券商或證券金融事業借入之有價證券。
證券商為因應還券所需而無標的證券可供返還時，得向證券金融事業辦理轉融通。
一、自有有價證券。
二、自證券交易所借券系統借入之有價證券。
三、辦理有價證券買賣融資融券業務取得之融資買進擔保證券。
四、自客戶借入之有價證券。
五、自其他辦理有價證券借貸業務或有價證券融資融券業務之證券商或證券金融事業借入之有價證券。
證券商為因應還券所需而無標的證券可供返還時，得向證券金融事業辦理轉融通。