2026-08-14

Added

Regulations on Securities Lending Transactions by Banks under the Taiwan Stock Exchange Corporation Regulations on Securities Lending

Banks are permitted to conduct securities lending transactions solely for hedging, performance, and arbitrage purposes. They must establish risk management mechanisms approved by the board of directors, adhere to IFRS accounting and valuation standards, and calculate investment limits and capital adequacy ratios according to specific regulatory formulas. This directive supersedes a previous circular from December 22, 1994.

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Taiwan

Financial Supervisory Commission Taiwan

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