Central Government Development Bonds and Loans Act Article 1
The central government, in support of major infrastructure and for raising construction funds, may issue central government development bonds in accordance with stipulations provided herein (hereinafter referred to as the Bond), and/or take out loans extending one year or longer (hereinafter referred to as the Loan).The foregoing government bond and loan are each divided into Type A and Type B. Type A government bonds and Type A loans pertain to development funds that are not self-redeeming, and Type B government bonds and Type B loans pertain to development funds of a self-redeeming feature.The central government, in support of extraordinary needs and in accordance with stipulation under Article 75 of the Budget Act, may accrue Type A loans allocated under special budgets, as presented by the Executive Yuan and passed the resolution by Legislative Yuan.
中文原文 中央政府建設公債及借款條例第1條
中央政府為支應重大建設，籌集建設資金，依本條例之規定，發行中央政府建設公債（以下簡稱本公債）或洽借一年以上之借款（以下簡稱本借款）。
前項公債及借款，各分甲、乙兩類。
甲類公債及甲類借款，指支應非自償之建設資金；乙類公債及乙類借款，指支應自償之建設資金。
中央政府為應特殊需要，依預算法第七十五條之規定，經行政院送請立法院決議通過之特別預算所列之借款，得以甲類借款支應。
前項公債及借款，各分甲、乙兩類。
甲類公債及甲類借款，指支應非自償之建設資金；乙類公債及乙類借款，指支應自償之建設資金。
中央政府為應特殊需要，依預算法第七十五條之規定，經行政院送請立法院決議通過之特別預算所列之借款，得以甲類借款支應。