Regulations Governing Borrowing or Lending Money in Connection with Securities Business by Securities Firms Article 4
A securities firm that conducts securities business money lending shall adopt an effective internal control system.The internal control system of the preceding paragraph shall adopt "know your customer" assessment and credit investigation procedures, and operating procedures, division of powers and duties, financing limit controls, and account management for the conduct of securities business money lending, as well as related risk management mechanisms.
中文原文 證券商辦理證券業務借貸款項管理辦法第4條
證券商辦理證券業務借貸款項，應訂定有效之內部控制制度。
前項內部控制制度應訂定瞭解客戶評估作業及徵信程序、辦理證券業務借貸款項之作業手續、權責劃分、融通額度控管及帳戶管理等事宜，並訂定相關風險管理機制。
前項內部控制制度應訂定瞭解客戶評估作業及徵信程序、辦理證券業務借貸款項之作業手續、權責劃分、融通額度控管及帳戶管理等事宜，並訂定相關風險管理機制。