The essence of a bond is a certificate of debt, which has legal effect. Transferred bonds circulating in the secondary market are called listed bonds. Including listed company bonds, listed convertible bonds, listed government bonds, etc. Its characteristics are suitable for the investment demand of idle funds that can be realized at any time, and it is easy to realize and has good liquidity.
Legal basis: Securities Law of People's Republic of China (PRC).
Article 60 After the listing and trading of corporate bonds, the stock exchange decides to suspend the listing and trading of corporate bonds under any of the following circumstances:
(1) The company has committed major illegal acts;
(2) Significant changes have taken place in the company's situation, which does not meet the conditions for listing corporate bonds;
(3) Not using the funds raised by corporate bonds according to the approved purposes;
(4) Failing to fulfill its obligations in accordance with the measures for raising corporate bonds.
(5) The company has suffered continuous losses in the last two years.
Article 61 There are three situations in which the listing of corporate bonds is terminated:
(1) The company has committed a major illegal act or failed to fulfill its obligations in accordance with the issuance method of corporate bonds, and the consequences are serious after investigation.
(2) Significant changes have taken place in the company's situation, which does not meet the conditions for listing corporate bonds, or the funds raised by corporate bonds have not been used in accordance with the approved purposes, or the company has suffered continuous losses in the last two years and failed to eliminate them within the time limit.
(3) The company is dissolved, ordered to close down or declared bankrupt according to law. In this case, the stock exchange should terminate the listing of bonds and deal with the aftermath by the relevant parties.