臺灣證券交易所股份有限公司新股權利證書暨股款繳納憑證買賣辦法 英
Taiwan Stock Exchange Corporation Rules Governing the Trading of Certificates of Entitlement to New Shares and Certificates of Payment for Shares
委託人應開立集中保管劃撥帳戶，證券經紀商始得接受其委託買賣。