Article 3 the bank granting a loan pledged with a special export tax rebate account shall have priority to claim upon the tax rebate in the pledge account.
第三条出口退税专用账户质押贷款银行，对质押账户内的退税款享有优先受偿权。
Prepare an account administration proposal, open a special account for the funds under the syndicated loan, and record the movements of the funds in the special account.
制作账户管理方案，开立专门账户管理银团贷款资金，对专户资金的变动情况进行。
Article 23 If a contract stipulates a special account for granting the loan, the loan shall be granted and paid through this account.
第二十三条合同约定专门贷款发放账户的，贷款发放和支付应通过该账户办理。
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