Central Government Development Bonds and Loans Act Article 5

The infrastructure developments of the central government are to be backed by detailed financial plans. Those funds that require loans and are not self-redeeming, shall take Type A government bonds or Type A loans. Those funds that require loans that are self-redeeming shall take Type B government bonds or Type B loans.The principal and interest payment for Type A government bonds and Type A loans are to be repaid under budgets as allocated by the MOF; the principal and interest payment on Type B government bonds and Type B loans are to be repaid by allocations made under budgets of specific funds set up by affiliated units of competent government authorities in charge of various infrastructure developments.The principal and interest payment shall be allocated by the MOF and/or designated funds to the specific account of managing bank as reserve readying for the payout.
中文原文 中央政府建設公債及借款條例第5條
中央政府各項建設均應提出詳細財務計畫,其所列經費須舉借債務者,屬非自償比例部分,以發行甲類公債或洽借甲類借款支應;屬自償比例部分,以發行乙類公債或洽借乙類借款支應。
甲類公債及甲類借款之還本付息,由財政部編列預算償付;乙類公債及乙類借款之還本付息,由各建設主管機關成立之附屬單位預算特種基金編列償付。
還本付息款項,應分別由財政部及各該特種基金,預期撥交經理銀行專戶儲存備付。

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