Central Government Development Bonds and Loans Act Article 4

The Bond may either take to tender sale or issue at the full face value; the type, serial number, method, date, amount, coupon rate, face value, and dates and methods for payment of principal and interest are to be prescribed by the MOF, taking into account the state of requirements at the time of issuing.Where the Bond is to be issued via tender sale, the minimum bid of the tender sale is to be set by the MOF.
中文原文 中央政府建設公債及借款條例第4條
本公債得採標售或照面額十足方式發行;其發行種類、期次、方式、日期、數額、利率、面額及本息償付期限與方法,由財政部分別衡酌發行時之實際狀況訂定。
本公債採標售方式發行時,其標售底價,由財政部訂定。

English translation for reference only; the Chinese text prevails. Not legal advice.