The issuance abroad of bonds shall, within the framework of the State plan for the use of foreign funds, be handled by a financial institution that has been authorized by the People's Bank of China to issue bonds. 在国外发行债券,必须在国家利用外资计划内,由中国人民银行批准发行债券的金融机构办理。
Bonds authorized Bonds shall be accounted for at par value. 发行债券时,应当按债券的面值记帐。
I consider that company should be the only legitimate issuer in the future, and the power to make decision on issue of convertible bonds should be authorized to the board of directors. 深入研究了可转换公司债的发行主体、发行权限、发行条件,同时介绍了有关国家的法律规定,对我国可转换公司债发行制度的可操作性提出了思考。
An analysis of the relationship between corporate capital system and convertible bonds reveals authorized capital system is fit to the issue of the convertible bonds. 英美法系的授权资本制是可转换公司债券产生与发展的制度性基础,授权资本制为可转换公司债券的畅通无阻提供了制度性保障。