Regulations Governing Borrowing or Lending Money in Connection with Securities Business by Securities Firms Article 9
A securities firm conducting securities business money lending may not accept as collateral the securities listed below:1. Pledged shares.2. New shares that employees are prohibited from transferring for a certain period, or new restricted employee shares.3. Stock for which a company employee has elected to apply the deferral of income tax.4. A company's own shares or other equity securities acquired through a buyback of its own shares, donation, merger, transfer of operations, or other reason.
中文原文 證券商辦理證券業務借貸款項管理辦法第9條
證券商辦理證券業務借貸款項，不得受理以下列有價證券作為擔保品：
一、設質之股票。
二、限制員工一定期間不得轉讓新股或限制員工權利新股。
三、公司員工擇定適用緩課所得稅之股票。
四、公司因買回本公司股份、受贈、合併、營業受讓或其他原因取得之本公司股份或其他具有股權性質之有價證券。
一、設質之股票。
二、限制員工一定期間不得轉讓新股或限制員工權利新股。
三、公司員工擇定適用緩課所得稅之股票。
四、公司因買回本公司股份、受贈、合併、營業受讓或其他原因取得之本公司股份或其他具有股權性質之有價證券。