Regulations Governing the Conduct of Securities Trading Margin Purchase and Short Sale Operations by Securities Firms Article 27
A securities firm conducting margin purchase and short sale business shall keep separate accounting for each margin account and enter the following matters on a daily basis:1.Margin purchase and short sales matters.2.Collateral.3.Margin calls for collateral and dispositions of 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27條
證券商辦理有價證券買賣融資融券，應依信用帳戶分別設帳，每日逐筆登載下列事項：
一、融資融券事項。
二、擔保品。
三、有關擔保品之追繳與處分。
一、融資融券事項。
二、擔保品。
三、有關擔保品之追繳與處分。