Chương 5 Nghị định 52/2006/NĐ-CP: Công bố thông tin

Chapter V

DISCLOSURE OF INFORMATION

Article 41.- Principles of disclosure of information

1. Assurance of full and timely supply of necessary information for bond buyers.

2. Issuing organizations, audit organizations, credit-rating organizations (if any) shall be accountable for the accuracy and truthfulness of disclosed or certified information.

Article 42.- Information on bond issuance to be disclosed

1. Audited financial statements of the year preceding the year of issuance.

2. Bond issuance plans adopted by competent organizations or individuals.

3. Rating results of credit-rating organizations with respect to bond-issuing organizations and issued bonds (if any).

4. Benefits of bond buyers and commitments of bond-issuing organizations.

Article 43.- Disclosure of information

Issuing organizations shall disclose information according to the following provisions:

1. To publish information on the issuance of bonds on at least 3 consecutive issues of 01 central newspaper or 01 local newspaper in the locality where the issuing organization is headquartered.

2. To publicly post up information stated in Article 42 of this Decree at the head offices of the issuing organization, issuance-underwriting organizations, issuance agents, bidding organizations and places of distribution of bonds.

Depending on the practical conditions, issuing organizations may make use of other means to disclose information, such as radio stations, television stations, on-line newspapers, websites, etc.