Periodic Information Disclosure on Domestic Bond Issuance

According to Clause 2, Article 24 of Decree 163/2018/ND-CP on the issuance of corporate bonds, effective from February 1, 2019, the periodic information disclosure includes:

a) Semi-annual financial statements, annual financial statements of the bond-issuing enterprise that have been audited (if any); unaudited financial statements approved by the General Meeting of Shareholders or the Board of Members or the Chairman of the company to verify the data;

b) Capital use report, disbursement progress, project implementation progress, and an environmental impact assessment report for green bonds in accordance with Clause 4, Article 5 of this Decree; in which, the capital use report must include a review opinion from the auditing organization;

c) The situation of principal and interest payment of bonds.

We additionally provide: Periodically every 6 months and annually until the bond matures, the issuing enterprise shall send the periodic information disclosure in paper or electronic form to the bond-owning investors or depository organizations for disclosure to bond-owning investors; simultaneously send the periodic information disclosure to the Stock Exchange.

The Stock Exchange receives the periodic information disclosure from the bond-issuing enterprise as stipulated in Clauses 1 and 2 of this Article to carry out the disclosure on the special information portal regarding corporate bonds and summarize the situation of corporate bond issuance.

The above is the advice content.

Respectfully!