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Article 14
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The subject securities in securities borrowing and lending transactions means any securities eligible for margin purchase and short sale transactions; any securities eligible to be underlying securities in the issuance of call (put) warrants; and any underlying securities on which any of the following derivative instruments have been issued where such securities are listed on the TWSE or GreTai Securities Market (GTSM):
1. Single-stock options or single-stock futures.
2. Exchange traded funds (ETFs).
3. Domestic and overseas convertible or exchangeable corporate bonds.
4. Overseas depositary receipts.
The subject securities as set forth in the preceding paragraph shall be those as announced by the TWSE and subject to any further adjustment by the TWSE having regard to the market situation.
Where a subject security set forth in paragraph 1 is during a halt to trading announced by the TWSE or GTSM, that security shall also be halted from securities borrowing and lending transactions.
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