30. (1) The assets of the Issue Department shall not be less than the total of its liabilities and shall be maintained as follows:- (a) of the total amount of the assets, assets of such value as the Government in consultation with the Bank, may, by notification in the official Gazette, specify shall be held in gold coins, gold bullion, silver bullion, Special Drawing Rights ¹[, Asian Monetary Units ²[, Islamic Dinars]] or approved foreign exchange, and (b) the remainder of the assets shall be held in- (i) Taka coins; (ii) Taka securities of any maturity; (iii) Such bills of exchange and promissory notes payable in Bangladesh as are eligible for purchase by the Bank under sub-clauses (a), (b) and (f) of clause (2) of Article 16; (iv) Promissory notes obtained by the Bank in respect of advances and loans made under clause (4) of Article 16 against such securities as are mentioned in sub-clauses (a) and (b) of that clause; and (v) Promissory notes obtained by the Bank in respect of advances and loans made under clause (10) of Article 16. ³[(2) For the purposes of this Article,- (a) gold coin, gold bullion and silver bullion shall be valued at the market value of the fine gold or silver content thereof, as the case may be; (b) Taka coin shall be valued at its face value; and (c) Taka securities and securities specified in clause (4) shall be valued at the market value for the time being obtaining or face value, whichever is less.] (3) Of the gold coin and gold or silver bullion held as assets not less than seventeen-twentieths shall be held in the custody of the Bank including its branches, offices or agencies, and the gold or silver belonging to the Bank which is in any other bank or in any mint or treasury or in transit may be reckoned as part of the assets. (4) For the purposes of this Article the approved foreign exchange which may be held as part of the assets shall be in any of the following forms, namely:- (a) balances standing to the credit of the Bank with the principal currency authority of a country whose currency is an approved foreign exchange, or at any bank in such country; (b) bills of exchange bearing two or more good signatures having a maturity not exceeding one hundred and eighty days and drawn on and payable at any place in a country whose currency is an approved foreign exchange; and (c) securities of a Government with an unexpired currency of not more than five years and payable in a currency which is an approved foreign exchange. (5) Restrictions relating to maturity shall not apply to securities mentioned in clause (4) held by the Bank on the appointed day or any securities transferred to and vested in the Bank under Article 5.