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Lease of idle assets:
- Idle assets that a securities firm may lease are limited to the following:
- existing self-owed real property for operating purposes that have been filed and approved in accordance with the TWSE Procedure for the Review of Purchase of Real Property by Securities Firms
- existing real property of the dissolved securities firm that are available for non-operating purposes, as obtained by virtue of a merger and assignment
- Idle assets leased shall be included in thetotal amount of real property and equipment used for operating purposes and the total amount of real property used for non-operating purposes as held under Article 16 of the Regulations Governing Securities Firms.
- A securities firm leasing idle asset shall retain the following documents:
- an original of the lease agreement notarized by court, including an enforcement clause and a non-sublease clause
- a photocopy of each of the purchase or merger and assignment approval and the amended permit or license
- a statement of reasons for the lease
- a photocopy of the lessee's identification or company license
- a statement as to whether the lessee and lessor are related parties
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