1. The bond issuance method is as follows:
(1) parity issue, that is, the issue price of thin bonds is the same as the nominal face value;
(2) Premium issue, that is, the issue price is higher than the face value of the bonds;
(3) Discount, that is, the issue price is lower than the face value of the bonds.
2. Legal basis: Article 153 of the Company Law of People's Republic of China (PRC).
Concept and issuance conditions of corporate bonds The term "corporate bonds" as mentioned in this Law refers to the securities issued by the company in accordance with legal procedures and agreed to repay the principal and interest within a certain period of time.
The issuance of corporate bonds by a company shall conform to the issuance conditions stipulated in the Securities Law of People's Republic of China (PRC).
Second, what is the general process of bond issuance?
The general process of bond issuance is as follows:
1. In the preparation stage of application materials, the issuer forms a willingness to issue bonds and pre-communicates with the development and reform department to prepare the issuer's application report for this bond issue;
2. In the issuance approval stage, submit the application materials for issuance. According to the catalogue of application materials for public issuance of corporate bonds and its prescribed format, report the corporate bond issuance plan step by step. After being audited by the provincial development and reform commission, apply to the national development and reform commission;
3. In the formal issuance stage of bonds, the issuance announcement will be published. The issuer shall, 3 days before the first day of bond issuance, announce the announcement of corporate bond issuance or the prospectus of corporate bond issuance through the designated media. The issuance announcement and prospectus shall be true, accurate and complete, and there shall be no false records, misleading statements or major omissions;
4. In post-issuance management, real-name registration system book-entry corporate bonds shall be registered and managed in accordance with relevant regulations. The custodian is the legal creditor of real-name registration system book-entry corporate bonds. After the issuance of corporate bonds, it is responsible for the creditor's rights management, rights protection and agency payment of corporate bonds, and is responsible for providing relevant information services to investors.