Corporate bond guarantee interest rate

Corporate bonds have no fixed guaranteed interest rate. Generally speaking, it is related to its scale, which is generally 1%-2%, as is the upper limit of foreign bond underwriting fees. In fact, the underwriting fee and guarantee fee paid for issuing bonds in China are higher than the amount that should be included in the subject of "adjustment of interest payable on bonds". That's because it has to be paid at the issue price (that is, the price actually received) (debit "bank deposit" at face value and credit "debt payable" voucher-face value). If there is any difference between them, debit or credit "bonds payable-interest adjustment". Therefore, the amount promised to pay the cancellation fee and guarantee fee should be recorded in the "interest payable bonds" first, and then amortized by the effective interest method during the holding period. Amortization items can be "projects under construction", "projects under construction" and "projects under construction". The specific use of bonds such as manufacturing expenses, financial expenses and research and development expenses depends on the use and can also be capitalized. Costs are also possible.

Corporate bond underwriting guarantee

When issuers raise funds through the securities market, you need to hire a securities company to help them sell their licenses. In the securities market, securities operators can only rely on themselves. Its reputation and business outlets are valid within the prescribed issuance period. Selling securities within the limit is called underwriting. The fees paid by securities issuers to securities institutions are underwriting fees. According to the different responsibilities and risks stipulated by securities institutions, underwriting forks can be divided into two forms: entrustment and underwriting. The Securities Law stipulates that the entrusted underwriting period of securities shall not exceed three months at the longest, otherwise 70% of the total number of shares sold within three months will eventually be a sales loss. In case of loss, the issuer shall add the same amount as the bank to the issue price. Interest on future deposits will be refunded to stock subscribers.

Agency refers to the underwriting business entrusted by the securities issuer. Securities institutions (also known as underwriting institutions and underwriters) sell securities to investors on behalf of others. The insurer shall, in accordance with the prescribed issuance conditions, make advance payment within the agreed time limit. At the time of sale, before the closing date of sale, if all the securities are not sold, the last part of the sale will be returned to the issuer. The seller does not bear any issue risk.

1, part of the underwriting method that does not exceed 1 100 million yuan is 1.5%-2.5%, and the consignment method is1.5%-2.0%;

2, 1 100 million yuan or more (including 1 100 million yuan) to 500 million yuan, underwriting method 1.5%-2.0%, consignment method1.2%-1.5%;

3, 500 million yuan (including 500 million yuan) to 65.438+0 billion yuan, part of the underwriting method is 654.38+0.2%-654.38+0.5%, and the consignment method is 0.8%-654.38+0.2%;

4. For the part exceeding 65.438+0 billion yuan (including 65.438+0 billion yuan), the underwriting method is 0.8%-654.38+0.0%, and the consignment method is 0.5%-654.38+0.0%.

Operating environment apple 13 ios 15.