On November 6, 2024, the Minister of Finance issued Circular 76/2024/TT-BTC (Circular 76) guiding the information disclosure and report on offering and trading privately-placed corporate bonds in the domestic market and offering corporate bonds to the international market. The following are some new points of Circular 76 on the information disclosure and reporting on the offering and trading of corporate bonds:
(i) Amending the regulations on the methods of information disclosure by bond-issuing enterprises;
(ii) Amending the form for information disclosure on offering privately-placed bonds in the domestic market/offering bonds to the international market;
(iii) Supplementing the forms in Annex III related to periodic information disclosure of issuing enterprises.
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