Corporate bond refers to negotiable securities issued by a company in accordance with legal procedures and agreed to have principal and accrued interest paid within a fixed term.
Relevant laws and regulations: 《Securities Law》, 《Company Law》, 《Methods for Management of Corporate Bond Issue and Trading》, 《Management Methods for Securities Issue by Listed Companies》, and《Interim Measures for the Management of Growth Enterprise Board Listed Company Bond Issue》, etc.
Approval authority：Commission