Regulations Governing Borrowing or Lending Money in Connection with Securities Business by Securities Firms Article 12
Collateral that a securities firm obtains in conducting securities business money lending and for which a customer has issued a collateral transfer agreement may not be transferred to any other purposes except for the purposes listed below, and shall be deposited in central custody:1. As collateral for securities borrowing through the securities lending system of the TWSE.2. As collateral for securities borrowing or refinancing through a securities finance enterprise.
中文原文 證券商辦理證券業務借貸款項管理辦法第12條
證券商辦理證券業務借貸款項所取得之擔保品，經客戶出具轉擔保同意書者，除作下列之運用外，不得移作他用，且應送存集中保管：
一、作為向證券交易所借券系統借券之擔保。
二、作為向證券金融事業借券及轉融通之擔保。
一、作為向證券交易所借券系統借券之擔保。
二、作為向證券金融事業借券及轉融通之擔保。