Regulations For Management Of Central Government Bonds Article 7
When the Bonds are issued in the form of certificates, physical certificates shall be delivered to the purchasers for them to receive payment of principal and interest upon maturity. When the bonds are issued in the form of book-entry, no physical certificate will be delivered, and the Central Bank of China or the settlement bank shall enter all data in connection with bonds purchased into the machine-processed accounting data storage, shall issue bond pass books to the purchasers, and shall wire transfer the principal and interest due to the account of the bond owner upon maturity.The form of issued bonds may be converted from certificate to book-entry, and no reversion may be made thereafter. All operational procedures shall be established by the Central Bank of China after consultation with the Ministry of Finance.
中文原文 中央公債經理辦法第7條
本公債以債票形式發行時,交付實體債票予承購人,到期憑票兌領本息;以登記形式發行時,不交付實體債票,由中央銀行或清算銀行將承購公債有關資料登載於機器處理會計資料貯存體內,並發給承購人公債存摺,到期本息逕撥公債所有人之存款帳戶內。
已發行公債得由債票形式轉換為登記形式,轉換後不得再轉回,其相關作業由中央銀行洽商財政部訂定。
已發行公債得由債票形式轉換為登記形式,轉換後不得再轉回,其相關作業由中央銀行洽商財政部訂定。