1949 Consolidated US Dollar Bond Act Article 7
The Bonds are issued exclusively to replace those portions of the previously issued foreign currency bond certificates referred to in the preceding article that were actually sold and as of 20 August 1948 had not yet matured and been redeemed. For the coupons of the most recent two issues thereof after 20 August 1948, up to the uniform cutoff date of the end of March 1949, the amount of interest payable shall be added to the principal and together will be replaced by the Bond. For any of the previously issued bonds that have been mortgaged, the Ministry of Finance shall make separate arrangements.
中文原文 民國三十八年整理美金公債條例第7條
本公債專為掉換前條所列舊發外幣債券，實際銷售，截至民國三十七年八月二十日尚未到期償還之部份，其在民國三十七年八月二十日以後最近兩期之息票，一律截算至民國三十八年三月底止，照其應付利息金額加入本金一併換發本公債，至抵押部份，由財政部另行處理。