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MONTHLY LEGAL NEWS
NEWSLETTER February 2, 2019

1. Decree No. 163/2018 / ND-CP dated December 4, 2018 of the Government stipulating the issuance of corporate bonds

This Decree replaces the Government's Decree No. 90/2011 / ND-CP of October 14, 2011, on corporate bond issuance.

This Decree stipulates the issuance of corporate bonds in a separate form within the territory of the Socialist Republic of Vietnam and the issuance of corporate bonds to the international market, without adjusting issuing corporate bonds to the public in accordance with the Law on Securities and guiding documents.

Accordingly, the new regulations are changed in a way that makes it easier for businesses to raise capital from bonds, and there are also stricter regulations to manage corporate bond issuance. You can summarize some remarkable new content as below:


- Enterprises issue bonds on the principle of self-borrowing, self-repayment, self-responsibility for the efficiency of capital use and assurance of debt repayment capacity. Accordingly, enterprises with an operation duration of 1 year or more from the date of issuance of enterprise registration certificates will be issued bonds.

- The new regulation in Decree 163 also does not require the enterprise to be profitable, only the audited financial statements of the year preceding the year of issuance are audited by the qualified auditing organization as prescribed.

- Issuing businesses may buy back bonds before maturity or swap bonds to reduce debts or restructure debts.

- Enterprises wishing to issue bonds individually must have a history of payment of bond principals and interests (if any) in the preceding 3 consecutive years.


- The new decree requires businesses that issue separate bonds to comply with the regulations on disclosure before and after the issuance, before conversion, or redemption before maturity. In addition, the company must also publish information every 6 months, semi-annual and annual financial statements audited or not yet audited, but certified and announced by the General Meeting of Shareholders. capital use, payment of bond principal and interest This Decree takes effect from February 1, 2019.

For more details about the February newsletter please see the attached file:

Date Submitted: 07/03/2019 View: 19.620 Print the article
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