近期,国家发展改革委印发《市场化银行债权转股权专项债券发行指引》(以下简称《指引》),对市场化银行债权转股权专项债券的发行条件进行了规定。《指引》要求,市场化债转股实施机构,包括但不限于国有资本投资运营公司、地方资产管理公司等。据悉,转股债权范围以银行对企业发放贷款形成的债权为主,适当考虑其他类型债权。债转股对象企业应符合《关于市场化银行债权转股权的指导意见》的相关要求。该类型债 Recently, the National Development and Reform Commission issued the Guidance on Issuance of Special Bonds Issuance from Equity Transfer to Market-oriented Banks (hereinafter referred to as the Guidance), which stipulated the conditions for issuing special bonds for transfer of creditor’s rights to equity of the market-oriented banks. The Guidelines require that market-oriented debt-for-equity swap institutions include but are not limited to state-owned capital investment and operation companies and local asset management companies. It is reported that the scope of debt conversion to bank loans to the formation of corporate debt-based, with due consideration to other types of claims. The target enterprises of debt-to-equity swap should meet the relevant requirements of the Guiding Opinions on the Transfer of Debt to Equity of Market-oriented Banks. The type of debt