legal ground
Article 156 of the Company Law
Corporate bonds can be registered bonds or bearer bonds.
Article 157
When issuing corporate bonds, a company shall prepare a corporate bond stub book.
To issue registered bonds, the following items shall be stated in the corporate bond stub book:
(1) The name and domicile of the bondholder.
(2) The date when the bondholder obtained the bond and the serial number of the bond.
(3) The total amount of bonds, the par value of bonds, the interest rate, and the time limit and method for repaying the principal and interest.
(4) Date of issuance of bonds.
In the case of bearer bonds, the total amount of bonds, interest rate, repayment period and method, issue date and bond number shall be stated in the company bond stub book.