Regulations Governing Borrowing or Lending Money in Connection with Securities Business by Securities Firms Article 5
A securities firm that applies to conduct securities business money lending shall fill out an application form, attach the documents listed below, and submit them to the TWSE to review and forward to the competent authority for approval:1. Internal control system.2. Financial report of the most recent fiscal year audited and attested by a certified public accountant (CPA). If the application is submitted more than 6 months after the beginning of the fiscal year, the financial report for the first half of the year audited and certified by a CPA, shall also be submitted.3. Board of directors meeting minutes.4. Evidentiary documentation of compliance with Article 3, paragraph 1, subparagraphs 1, 2, and 7.5. Other documents required by the competent authority.
中文原文 證券商辦理證券業務借貸款項管理辦法第5條
證券商申請辦理證券業務借貸款項，應填具申請書並檢具下列書件，由證券交易所審查並轉報主管機關核准：
一、內部控制制度。
二、最近年度經會計師查核簽證之財務報告。
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。
三、董事會議事錄。
四、符合第三條第一項第一款、第二款及第七款之證明文件。
五、其他經主管機關規定應檢附之文件。
一、內部控制制度。
二、最近年度經會計師查核簽證之財務報告。
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。
三、董事會議事錄。
四、符合第三條第一項第一款、第二款及第七款之證明文件。
五、其他經主管機關規定應檢附之文件。