Standards for Redemption of Soiled or Mutilated Currency Notes and Coins Unfit for Circulation Article 5
Currency notes that have been burned, or water-soaked, such that they cannot be authenticated by the naked eye or by ordinary equipment may be redeemed after the completion of assay and authentication procedures by the relevant authority (institution).
中文原文 污損破損不適流通之紙幣及硬幣收兌標準第5條
紙幣遭火焚、水漬等原因，依肉眼或一般機器設備難以辨別真偽者，經有關機關（構）鑑定完成化驗，憑其證明核兌之。