Regulations For Management Of Central Government Bonds Article 24

When appropriating the funds, the Central Bank of China shall book the amount into the specific account for special funds and shall prepare a statement in compliance with the Accounting System for Central Government Bonds.When appropriating the funds, the Central Bank of China shall set up another account in the name of the bank head office, and a statement referred to in the preceding paragraph shall be prepared.
中文原文 中央公債經理辦法第24條
中央銀行於基金分撥時,除應登錄特種基金存款專戶帳外,並應依照中央公債會計制度規定登記造報。
中央銀行基金分撥時,應以其經辦行名義另設一戶,同樣登記造報。

English translation for reference only; the Chinese text prevails. Not legal advice.