China Securities Regulatory Commission, Guidelines on Contents and Formats for Information Disclosure by Companies that Offer Securities to the Public (No.23): Prospectuses for Public Offering of Corporate Bonds
中国证劵监督管理委员会公开发行证劵的公司信息披露内容与格式准则第 23 号 - 公开发行公司债劵募集说明书
Disclosure of risk factors required in corporate bond prospectuses.
Date:
October 2007
CLP Reference: 3700/07.08.15
Promulgated: 15 August 2007
Effective: 15 August 2007
Keywords (click to search): [debt security] [risk factors] [debt instruments] [information disclosure] [use of proceeds ]
Disclosure of risk factors required in corporate bond prospectuses.
Issued: August 15 2007
Effective: As of date of issuance
Interpreting Authority: China Securities Regulatory Commission (CSRC)
Main Contents: A prospectus for a public offering of corporate bonds shall cover information concerning the details of the offering, risk factors, creditworthiness of the offeror, secured items (if any), plans for debt repayment and other safeguarding measures, bondholders' meeting, bond trustee, basic details of the offeror, financial accounting information, and use of the proceeds.
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