Regulations For Management Of Central Government Bonds Article 25
Upon receipt of the funds for payment of principal and interest, a bank branch shall open a special account, in the name of "Specific Account for Payment of Principal and Interest for ○○ Bonds", under the account of savings deposit, and shall register and prepare a statement in compliance with the Accounting System for Central Government Bonds. (If a bank branch also acts on behalf of the National Treasury, Article 22 hereof shall apply, and it shall open an account under the sub-account of funds for government bonds, which is under the account of special deposit for National Treasury.) For a flexible utilization and a prevention of dilution of the funds, no further appropriation shall be made.
中文原文 中央公債經理辦法第25條
承轉行於收到中央銀行撥來之本息基金時,應將該基金以「○○公債還本付息備付基金專戶」名義,於活期存款科目項下開立專戶備付(如承轉行本身同時代理國庫者,應比照第二十二條規定,在國庫特種基金存款科目,公債基金細目項下開戶),並依照中央公債會計制度規定登記造報。
此項基金,為求運用靈活,免致分散起見,不再向下分撥。
此項基金,為求運用靈活,免致分散起見,不再向下分撥。