The Banking Act of The Republic of China Article 11
The term "bank debentures" as used in this Act shall refer to bonds/debentures issued by a bank in accordance with the relevant provisions of this Act whose issuance is approved by the competent authority.
中文原文 銀行法第11條
本法稱金融債券，謂銀行依本法有關規定，報經主管機關核准發行之債券。