Code of Civil Procedure Article 102

Unless agreed upon by the parties, the security shall be lodged in cash or in the form of comparable negotiable securities acceptable to the court.The security provided in the preceding paragraph may be provided in the form of a promissory note issued by an insurer or a bank authorized to provide surety services.Where the plaintiff is unable to provide the required security in accordance with the provisions of the two preceding paragraphs, instead, the court may allow the provision of a promissory note issued by a person who owns assets within the jurisdictional boundaries of the court.
中文原文 民事訴訟法第102條
供擔保應提存現金或法院認為相當之有價證券。
但當事人別有約定者,不在此限。
前項擔保,得由保險人或經營保證業務之銀行出具保證書代之。
應供擔保之原告,不能依前二項規定供擔保者,法院得許由該管區域內有資產之人具保證書代之。

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