INSTRUCTIONS ON ISSUANCE OF CORPORATE BONDS

Pursuant to Circulars No. 77/2020/TT-BTC issued by the Ministry of Finance on August 14, 2020 and coming into effect from September 28, 2020:

– The Ministry of Finance provides guidance on issuance of corporate bonds three (03) contents on corporate bond issuance, including:

(i) Publishing of information by bond issuers;

(ii) Publishing of information on the corporate bond information webpage;

(iii) Reporting by Stock Exchange, counseling organizations and depositor

Accordingly, an Issuer of bonds in the domestic market shall publish information before its bond issue for the investors registering for bond purchase and send the published information to Hanoi Stock Exchange in accordance with regulations in Clause 9 and Clause 11 Article 1 of the Decree No. 81/2020/NDCP.

– In addition, periodic information publishing shall be made according to the fiscal year. To be specific:

(i) Within 60 days of the end of the first 06 months of the fiscal year, 06-month periodic information will be published;

(ii) Within 90 days of the end of the fiscal year, annual periodic information will be published.

Best regards,