Regulations For Management Of Central Government Bonds Article 4
Accounting procedures and the books format in connection with distribution and administration of the Central Government Bond shall be made and prepared in compliance with the Accounting System for the Central Government Bond; the books and accounts other than those for book-entry bonds shall be printed and issued by the Central Bank of China.
中文原文 中央公債經理辦法第4條
經理中央公債之會計處理程序及帳表格式，應依中央公債會計制度之規定辦理，其帳表簿冊，除登記形式公債所使用者外，由中央銀行印發。