Before the preparation of definitive bonds, an authority may issue interim receipts or temporary bonds with or without coupons. Issuance of interim receipts or temporary bonds is subject to the restrictions that govern the issuance of definitive bonds. Interim receipts or temporary bonds are exchangeable for definitive bonds when the definitive bonds are executed and available for delivery. An authority may provide for the replacement of any bond that is lost, destroyed, or mutilated.