Regulations Governing the Conduct of Securities Trading Margin Purchase and Short Sale Operations by Securities Firms Article 5
A securities firm conducting margin purchase and short sale business shall file an application together with the following documents to the competent authority for its approval:1.Articles of incorporation;2.Internal control system;3.Latest CPA-audited and certified annual financial report; if at the time of application, it has been more than six (6) months since the commencement of the fiscal year, a CPA-audited and certified financial report of the first half year shall also be submitted;4.Minutes of board of directors meeting;5.Supporting document showing that the applicant meets the requirement under subparagraph 7 of paragraph 1 of Article 3 herein;6.Other documents as required by the competent authority.
中文原文 證券商辦理有價證券買賣融資融券管理辦法第5條
證券商辦理有價證券買賣融資融券，應填具申請書並檢具下列書件，報請主管機關核准：
一、公司章程。
二、內部控制制度。
三、最近年度經會計師查核簽證之年度財務報告。
其於申請時已逾年度開始六個月者，應加送上半年度經會計師查核簽證之財務報告。
四、董事會議事錄。
五、符合第三條第一項第七款之證明文件。
六、其他經主管機關規定應檢附之文件。
一、公司章程。
二、內部控制制度。
三、最近年度經會計師查核簽證之年度財務報告。
其於申請時已逾年度開始六個月者，應加送上半年度經會計師查核簽證之財務報告。
四、董事會議事錄。
五、符合第三條第一項第七款之證明文件。
六、其他經主管機關規定應檢附之文件。