All book-entry bonds shall be registered, and a purchaser for such bonds shall open a bond account and a deposit account with the clearing bank.

The Central Bank of China shall consult with the Ministry of Finance for the registrations in connection with the printing, re-issuance, cancellation of the pass book for book-entry bonds, the processing and custody of registration data, and payment of principal and interest, transfer, succession, gift, payment preparation, escrow by the court, public announcement for trust, imposition of pledge, and the guarantee.

Upon receipt of the funds for the payment of principal and interest due and payable for the book-entry bonds, the Central Bank of China shall divide and appropriate the funds to each clearing bank.
Upon receiving the funds for the payment of principal and interest appropriated by the Central Bank of China, the clearing bank shall perform all the duties prescribed in Article 25 hereof and shall appropriate the funds to the account of the owner of the bonds.

The funds paid by the clearing bank for the payment of principal and interest for the book-entry bonds, shall be appropriated from the account of savings deposit, and shall register and prepare a statement in compliance with the Accounting System for Central Government Bonds.

The Central Bank of China shall prepare, every half of year, a List for Consolidated Settlement for Payment of Principal and Interest for Book-Entry Bonds and forward to the Ministry of Finance for auditing and settlement. A random inspection shall be performed by the personnel assigned by the Ministry of Finance and the Central Bank of China at each clearing bank on a routine or non-routine basis.

A backup of the media for the storage of machine-processed accounting data in connection with payment of principal and interest for book-entry bonds shall be made and shall be sealed up with a reference number after auditing and settlement are performed by the Ministry of Finance. Upon maturity of the period of custody, the backup may be destroyed after transferred by the Ministry of Finance to the Ministry of Audit for its consent.

The provisions of Articles 13, 21, 22, 24, 26, 33, and 35 shall apply mutatis mutandis to the book-entry bonds.