Regulations Governing Information to be Published in Order Tickets, Trade Reports, and Reconciliation Statements Prepared by Securities Brokers Upon Receiving Orders to Buy or Sell Securities Article 3

Order tickets shall be printed in red, while those for sell orders shall be printed in blue; where a trade constitutes a margin purchase, short sale, or sale of securities borrowed through securities borrowing and lending transactions ("SBL short sale"), that fact shall be noted additionally therein.
中文原文 證券經紀商受託買賣有價證券製作委託書買賣報告書及對帳單應行記載事項準則第3條
委託書屬於買進者以紅色印製,屬於賣出者以藍色印製,融資融券買賣或借券賣出者應另加註明。

English translation for reference only; the Chinese text prevails. Not legal advice.