七、董事、监事和高级管理人员情况...........................................77八、发行人主营业务情况................................................................84九、发行人主营业务经营模式........................................................86十、发行人所在行业情况................................................................91十一、发行人的行业地位及竞争优势...........................................95第五节发行人财务情况.........................................................................98一、最近三年财务报告审计情况....................................................98二、近三年经审计的财务报告的编制基础...................................98三、重大会计政策变更、会计估计变更、会计差错更正情况...98
四、发行人报告期内主要财务数据及财务指标.........................102五、发行人财务分析......................................................................104六、债务偿还压力测试..................................................................137七、关联方及关联交易情况..........................................................138八、发行人已发行尚未兑付债券情况.........................................140九、发行人申报企业债券情况......................................................142十、发行人当地同级企业情况......................................................142十一、报告期内发行人财务报表。.............................................143第六节企业信用状况...........................................................................144一、报告期内发行人历次主体评级情况.....................................144二、资信评级机构及其对本次债券的信用评级情况.................144........................................................................146三、公司资信情况
第七节担保情况...................................................................................150
一、本次债券担保情况..................................................................150二、担保函主要内容......................................................................155三、担保协议及程序的合法合规性.............................................157四、发行人关于保证的承诺..........................................................158第八节税项...........................................................................................160
一、增值税......................................................................................160二、所得税......................................................................................160三、印花税......................................................................................160四、税项抵销..................................................................................161五、声明..........................................................................................161
第九节信息披露安排...........................................................................162一、发行人信息披露机制..............................................................162二、本次债券发行信息披露安排..................................................170三、本息兑付事项..........................................................................171第十节投资者保护措施.......................................................................172一、发行人的违约责任..................................................................172二、本次债券的偿债安排..............................................................173三、本次债券的偿债保障措施......................................................178第十一节债券持有人会议规则...........................................................183..................................................183
一、债券持有人会议的权限范围
二、债券持有人会议的召集..........................................................185三、议案的提出与修改..................................................................186四、会议的通知、变更及取消......................................................188五、债券持有人会议的召开..........................................................191六、债券持有人会议的表决..........................................................193七、债券持有人会议决议的生效..................................................194八、债券持有人会议决议的生效..................................................197九、附则..........................................................................................200
第十二节债权代理协议.......................................................................202一、发行人的权利与义务..............................................................202二、债券持有人的权利和义务......................................................205三、债权代理人的权利与义务......................................................207四、债权代理人行使债权代理事务的方式和程序.....................207五、变更、解聘债券债权代理人的条件和程序.........................208六、不可抗力..................................................................................209七、违约责任..................................................................................209八、争议的处理和适用法律..........................................................210九、协议的生效..............................................................................210十、反商业贿赂条款......................................................................210第十三节本次债券发行的有关机构..................................................212.................212
一、发行人：延安经济技术开发建设投资有限公司
二、牵头主承销商/债权代理人/簿记管理人：东亚前海证券有限
责任公司....................................................................
