Deadline for Periodic Disclosure of Information Regarding Bond Issuance to Investors

At Clause 1, Article 24 of Decree 163/2018/ND-CP regulating the issuance of corporate bonds, effective from February 1, 2019, the following provisions are stipulated:

Every 6 months and annually until bond maturity, the issuing enterprise must submit periodic information disclosure content in the form of paper documents or electronic files to bondholding investors or depository organizations for disclosure to bondholding investors; and concurrently send the periodic information disclosure content to the Stock Exchange.

The periodic information disclosure content includes:

a) Semi-annual financial statements, annual financial statements of the bond-issuing enterprise that have been audited (if available); unaudited financial statements confirmed by the General Meeting of Shareholders or the Members' Council or the Company President;

b) Report on capital use, disbursement progress, project implementation progress, and environmental impact assessment report for green bonds as stipulated in clause 4, Article 5 of this Decree; whereby the capital use report must have a review opinion from an auditing organization;

c) Status of principal and interest payment of bonds.

The above is the consultation content.

Respectfully!