¹[26. (1) The Sangstha may issue and sell bonds and debentures carrying interest at such rates as the Board may determine. (2) Notwithstanding anything contained in the Foreign Exchange Regulation Act, 1947 (VII of 1947), or any other law for the time being in force, the Sangstha may, for the purpose of granting loans and advances to industrial concerns in foreign currency, borrow such currency from the Government or from any bank or other financial institution in Bangladesh or from any foreign Government or foreign bank or other financial institution, and may pledge, mortgage, hypothecate or assign to such Government, bank or financial institution all or any part of the security taken by the Sangstha for the loans granted in foreign currency. (3) The Government may, if it considers it expedient, guarantee the repayment of principal and payment of interest in respect of the bonds and debentures issued, and the borrowing made, by the Sangstha under this Article on such terms and conditions as may be agreed upon between the Government and the Sangstha.]