This topic studies the issuance of convertible bonds. The audited net assets of the company at the end of the latest period are not less than 6,543.8+0.5 billion yuan, which is incorrect. If the net assets reach 65.438+0.5 billion, there is no need to provide guarantee, B error. The average distributable profit realized by the company in the last three years can reach the interest of corporate bonds 1 year, D error.