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Article 9
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Taiwan depository receipts satisfying the criteria below will be announced by the TWSE as eligible for margin purchase and short sale:
- The receipts have been listed for at least six months.
- The latest annual consolidated financial reports which have been audited and certified by the CPA or biannual consolidate financial reports which have been reviewed by the CPA, as prepared according to the laws and regulations of the country concerned and available on the date of review, show no accumulated losses.
- The beneficial ownership is not excessively concentrated, or the circumstance in paragraph 1, subparagraph 3, item 1 or 3 of the preceding article does not apply.
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