Regulations Governing the Conduct of Securities Trading Margin Purchase and Short Sale Operations by Securities Firms Article 26
When a customer makes full payment and settlement, the securities firm conducting margin purchase and short sale business shall deliver to the customer the stocks acquired by the customer through the margin purchase or the monetary proceeds from the short sale together with the margin or the securities or commodities transferred for collateral.
中文原文 證券商辦理有價證券買賣融資融券管理辦法第26條
證券商辦理有價證券買賣融資融券，於客戶償還清結時，應即將客戶融資買進之有價證券，或融券賣出價款與保證金或抵繳證券或商品，發還客戶。