證券商辦理有價證券買賣融資融券管理辦法 英
Regulations Governing the Conduct of Securities Trading Margin Purchase and Short Sale Operations by Securities Firms
證券商辦理有價證券買賣融資融券，於客戶償還清結時，應即將客戶融資 買進之有價證券，或融券賣出價款與保證金或抵繳證券或商品，發還客戶 。