Provisions of Articles (42), (55), (56), (57), (62), (141) and (157) of the aforementioned Federal Decree-Law No. (14) of 2018 shall be replaced with the following provisions:

Article (42)

Opening Accounts and Keeping Balances of Digital Currency

First: The Central Bank may open the following accounts:

1. National or foreign currencies accounts for Licensed Financial Institutions and may take deposits therefrom. The Central Bank may pay or charge interest on such deposits as agreed upon;
2. Accounts for monetary authorities, other Central Banks, foreign banks, international financial and monetary institutions, Or Arab and international monetary funds. The Central Bank may pay or charge interest on such accounts, and may act as an agent or correspondent for these entities.
3. Accounts for monetary authorities, other Central Banks, foreign banks, international financial and monetary institutions, as well as Arab and international monetary funds.
4. The Central Bank may open any other accounts within the limits and subject to the rules and requirements issued by the Board of Directors.

Second: The Central Bank may keep other forms of financial accounts of digital currency whatever its kind within the limits and subject to the rules and requirements issued by the Board of Directors.

Article (55)

Currency Issuance

1. Issuance of Currency shall be a privilege granted exclusively to the State which shall be exercised solely and exclusively by the Central Bank.
2. No Person is allowed to issue or put into circulation paper banknotes, coins, or any instrument or cheques payable to bearer on demand which have the appearance of, or purporting or are likely to be confused with the currency, and may be circulated in the UAE or in any other country as a currency.

Article (56)

Currency Legal Tender

1. Paper banknotes and digital currency issued by the Central Bank shall be an absolute legal tender valid for payment of any amount up to their full face value.
2. Coins issued by the Central Bank shall be legal tender valid inside the UAE for payment of any amount up to its full face value but not exceeding fifty (50) Dirhams. Nevertheless, should such coins be presented to the Central Bank, the latter shall accept them without any limitation to their value.

Article (57)

Specifications, Features and Denominations of Currency

1. Paper banknotes issued by the Central Bank shall be of such denominations, designs, and specifications as well as features decided by the Board of Directors. Paper banknotes shall bear the signature of the Chairman of the Board.
2. The Board of Directors shall determine the weights, compositions, mix ratios, allowed variation, and all other specifications of coins as well as the quantities required to be minted of each denomination.
3. The Central Bank shall take the necessary procedures for printing paper banknotes aforementioned in Clause (1) of this Article, and minting coins aforementioned in Clause (2) of this Article, in addition to all matters pertaining to such printing, minting and safekeeping of such paper banknotes and coins as well as relevant printing plates and coin dies.
4. The Central Bank shall issue the forms, specifications and designs of digital currency, requirements and conditions of possession and all other features decided by the Board of Directors.
5. The Central Bank shall publish resolutions whereunder Currency is issued pursuant to the specifications, designs and all other features in the Official Gazette.

Article (62)

Monetary Base Cover

The Central Bank shall, at all times, hold reserves of foreign assets to cover the Monetary Base pursuant to the provisions of Article (63) of this Decree-Law and such reserves of foreign assets shall consist of one or more of the following:

1. Gold bullions and other precious metals;
2. Cash assets and deposits, and other monetary and payment instruments denominated in foreign currencies that are freely convertible in global financial markets, including digital currencies issued by the Central Banks and other monetary authorities. 
3. Securities denominated in foreign currencies issued or guaranteed by foreign governments and the companies, entities, institutions, and agencies affiliated thereto, or by international monetary and financial institutions, or by multinational corporations, provided said securities be tradable in global financial markets.

Article (141)

Whoever intentionally mutilates, destroys or tears up Currency publicly shall be punished by imprisonment and a fine that is not less than ten thousand Dirhams (AED 10,000) or one of these two punishments.

Article (157)

Interpretation of the Technical Terms Referred to in this Decree-Law

1.  If there is any reference in any legislation applicable in the State to the UAE Dirham, "Currency", "Cash", "Monetary Funds" or "Fund" or any similar terminology, this shall include the digital currency subject to provisions of this Decree-Law, unless context requires otherwise.
2. Virtual assets defined in applicable legislations in the State shall not be deemed a currency subject to provisions of this Decree-Law. Regulations, by-laws and rules issued by the Board of Directors shall be applicable to virtual assets and currencies if used as a method or instrument of payment or exchange.
3. The Central Bank may issue a list of interpretation for all technical terminologies stated in this Decree-Law and such list shall be published on the official website of the Central Bank.