Chương III Thông tư 52/2012/TT-BTC: Công bố thông tin của tổ chức phát hành trái phiếu doanh nghiệp ra công chúng

Chapter III

INFORMATION DISCLOSURE OF ORGANIZATIONS ISSUING BONDS TO THE PUBLIC

Article 15. Time limits for information disclosure

Organizations issuing bonds to the public shall make information disclosure as prescribed in this Circular within the period after the bond issue until finishing bond liquidation.

Article 16. Contents of information disclosure of bond issuing organizations

1. Periodic information disclosure: organizations issuing enterprise bonds to the public must make periodic disclosure of information about Annual Financial statements, Annual reports as prescribed in clause 1, clause 2 Article 7 this Circular.

1. Irregular information disclosure: organizations issuing enterprise bonds to the public must make irregular information disclosure as prescribed in point 1.1, point 1.2, clause 1, clause 2 and clause 3 Article 8 of this Circular.

3. For optional convertible bonds, issuing organizations must send written notices to every bond holder and disclose information about the time, exchange rates, places for conversion registration at least one (01) month before the day of bond conversion on the printed publications, electronic information pages of the issuing organizations and on the means of information disclosure of the SSC and SE (for listed organizations).

Article 17. Disclosure of information about the enterprise bond offers to the public and the utilization progress of the capital generated from the offers

1. Organizations issuing bonds to the public must comply with the provisions on information disclosure as prescribed by law provisions on offering bonds to the public.

2. For companies making bond offers to the public to raise capital for investment projects, every six (06) months as from the end of the offers, bond issuing organizations must report to the SSC and SE (for listed organizations) and make disclosure of information on the printed publications, electronic information pages of the issuing companies and on the means of information disclosure of the SSC and SE (for listed organizations) about the reasons and Decisions/Resolutions of the Board of Directors/Shareholder general assembly/Member assembly on the changes before those changes are made. Bond issuing organizations shall report and make information disclosure until completely disbursing the capital generated from the offer of bonds to the public.