1949 Consolidated US Dollar Bond Act Article 8
Previously issued US dollar bonds shall be replaced by the Bond at their face value. Sterling pound bond certificates shall be replaced by the Bond at the US dollar to sterling pound exchange rate posted by the Central Bank, i.e. 1 pound per sterling pound bond to 3 dollars par value of the Bond.
中文原文 民國三十八年整理美金公債條例第8條
舊發美金公債依照票面掉換本公債，其英金債票依照中央銀行掛牌金鎊對美金匯兌率掉換本公債，即英金債票一鎊掉換本公債票面三元。