Regulations For Management Of Central Government Bonds Article 29
The payment of principal and interest made by a head office shall be dealt with as "short-term advancement" or "accounts receivables". If a head office is also acting as a branch bank, the payment shall be treated as the account of "Savings Deposit - Specific Account for the Funds for the Payment of Principal and Interest for ○○ Bonds."If a bank's head office also acts on behalf of the National Treasury, the payment shall be treated as an account for "Funds for Bonds - Deposit for Special Funds".
中文原文 中央公債經理辦法第29條
經辦行經付之本息款項，應以「短期墊款」或「應收款」處理，如其本身為承轉行則以「活期存款」科目－－○○公債還本付息備付基金專戶處理。
如承轉行同時代理國庫，則以國庫「特種基金存款－公債基金」科細目處理。
如承轉行同時代理國庫，則以國庫「特種基金存款－公債基金」科細目處理。