Bonds issued by the Government are defined in Decree No. 141/2003/ ND-CP, which is linked below. These include government bonds, government-guaranteed bonds, and municipal bonds.

Government bonds comprise treasury notes, treasury bonds, State Bank of Viet Nam (SBV) bills, central project bonds, investment bonds, foreign currency bonds, and public bonds.

Government-guaranteed bonds are bonds issued by state-owned enterprises (SOEs) to mobilize capital for investment projects approved by the Prime Minister.

Municipal bonds are obligations guaranteed by municipal receipts that are normally sold through agreements with commercial banks and financial institutions. The largest municipal issuer is Ho Chi Minh City. Corporate bonds include all bonds issued by private enterprises and banks. A link below provides an update on corporate bond issuance.