Laws and Regulations Database of the Central Bank of the Republic of China(Taiwan)

Chapter 8　　Account Affairs and Reporting of Data

44.
Registration institutions shall establish formal memorandum ledgers for book-entry 
CGS transactions; Department of the Treasury shall establish a “government book-
entry securities management” assets memorandum ledger to control the number of 
securities issued by the Treasury, as well as a “government book-entry securities 
consigned management” liabilities memorandum ledger to control the amount of 
securities in own and customer accounts at the various registration institutions. 
Registration institutions shall establish a “government book-entry securities 
management” assets memorandum ledger for the purpose of cross-checking with the 
Bank's assets memorandum ledger, and shall also establish a “government book-entry 
securities consigned management” liabilities memorandum ledger in order to control 
the balances of securities in own and customers’ accounts.
Accounting ledgers listed in the preceding paragraph shall be managed according to 
the provisions of the “Central Public Debts Accounting System.”

45.
Each day at the close of operations, a clearing bank shall print a “Trading of 
CGS” (Form 24), a “Trust of CGS”(Form 24-1), a “Balance of CGS” (Form 25), a 
“Daily Statement for the Exchange of Exchangeable Bonds” (Form 26), a  “Daily 
Statement for Redemption at Holders’ (issuer’s) Option of Exchangeable Bonds” 
(Form 27), and a “Holding Analysis of Exchangeable Bonds” (Form 28), and a“ 
Daily Statement for Bond Stripping/Reconstitution” (Form 29) to be sent to the 
Bank for its files; the Bank will compile and print an “Aggregate    Statement of 
Trading of CGS” (Form 30), an “Aggregate Statement ” for Trust of CGS”(Form 30-
1), an “Aggregate Statement for Balance of CGS”(Form 31), an “Aggregate 
Statement for Exchange of Exchangeable Bonds” (Form 32), an Aggregate Statement 
for the Redemption at Holder’s (Issuer’s) Option of Exchangeable Bonds” (Form 
33), a “Aggregate Holding Analysis of Exchangeable Bonds ”(Form 34), and an 
“Aggregate Daily Statement for Bond Stripping/ Reconstitution” (Form 35).

46.
.Clearing banks shall print “CGS Payment of Principal and Interest” (Form 36), 
“Monthly Statement for Exchangeable Bonds” (Form 37) and“ Monthly Statement for 
Bond Stripping/Reconstitution” (Form 38) for filing on a monthly basis.“Monthly 
Statement for CGS Disbursement and Collection of Principal and Interest Funds” 
(Form 39), “Holding Analysis of CGS” (Form 40), “Financial Institutions Holdings 
of CGS” (Form 40-1), and “Monthly Statement Disbursement and Collection of 
Exchangeable Bonds Odd Stocks Repayment Fund” (Form 41) should be printed and 
transmitted to the Bank for filing prior to the second business day of the 
following month. The Bank will compile a “Aggregate Monthly Statement for CGS 
Disbursement and Collection of Principal and Interest Funds” (Form 42), a“ 
Strippable Bonds Disbursement and Collection of Principal and Interest Funds” 
(Form 42-1), “Aggregate Monthly Statement for the Exchange of Exchangeable Bonds” 
(Form 43), a “Aggregate Monthly Statement Disbursement and Collection of 
Exchangeable Bonds Odd Stocks Repayment Funds” (Form 44) and “Aggregate Monthly 
Statement for Bond Stripping/Reconstitution” (Form 45) for Ministry of Finance 
records. A “Aggregate Holding Analysis of CGS” (Form 46) will be printed.

47.
Clearing banks shall produce a “Semi-annual Principal and Interest Payment 
Settlement Statement” (Form 47) once every six months, and the Bank will produce 
“Comprehensive Semi-annual Principal and Interest Payment Settlement Statement” 
(Form 48) and submit it together with the aforementioned Statement to the Ministry 
of Finance for the disbursement of processing service fees.
The statements that are required of to be printed by clearing banks, as prescribed 
in Direction 45 to the preceding paragraph shall, if needed, be stored in
electronic media, and may be printed at any time.