Treasury Bills and Short-Term Loans Act Article 12

Interest payments at maturity along with other essential expenditures accrued from treasury bills and short-term loans for the purpose of balancing the treasury revenues and expenditures shall be correctly accounted for under the central government's general fiscal budgets.
中文原文 國庫券及短期借款條例第12條
為調節國庫收支而發行之國庫券及洽借之短期借款,其應付之利息連同各項必需費用,應列入中央政府總預算。

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