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中国人民银行日前发布了《企业债券发行与转让管理办法》。新公布的管理办法要求,企业申请发行债券,应向中国人民银行报送项目可行性及风险分析报告、经审计的发行人及保证人近三年的财务报表、担保函、企业债券发行章程、中国人民银行认可的企业债券信用评级机构出具的企业债券信用评级报告、律师事务所出具的法律意见书等申报文件。这一办法强调发行企业债券必须有担保,中国人民银行认可担保后,企业方可发行债券。该办法规定,证券经营机构从事企业债券承
The People’s Bank of China recently released the Administrative Measures on the Issuance and Transfer of Corporate Bonds. The newly promulgated regulations require that enterprises applying for the issuance of bonds should submit the project feasibility and risk analysis report to the People’s Bank of China, the audited financial statements of the issuer and the guarantor for the past three years, the guarantee letter, the Articles of Association of the PRC Bonds Issuance, the PRC The corporate bond credit rating report issued by the credit rating agency approved by the People’s Bank of China and the legal opinions issued by the law firm and other application documents. This approach emphasizes the issue of corporate bonds must be guaranteed, the People’s Bank of China approved the guarantee, the company can issue bonds. The approach provides that securities institutions engaged in corporate bonds bearing