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Khi nim: Tri phiu l mt chng nhn ngha v n ca ngi pht hnh phi tr cho ngi s hu tri phiu

i vi mt khon tin c th (mnh gi ca tri phiu), trong mt thi gian xc nh v vi mt li tc quy nh. Ngi pht hnh c th l doanh nghip (tri phiu trong trng hp ny c gi l tri phiu doanh nghip), mt t chc chnh quyn nh Kho bc nh nc (trong trng hp ny gi l tri phiu kho bc), chnh quyn (trong trng hp ny gi l cng tri hoc tri phiu chnh ph). Ngi mua tri phiu, hay tri ch, c th l c nhn hoc doanh nghip hoc chnh ph. Tn ca tri ch c th c ghi trn tri phiu (trng hp ny gi l tri phiu ghi danh) hoc khng c ghi (tri phiu v danh) Tri ch l ngi cho nh pht hnh vay v h khng chu bt c trch nhim no v kt qu s dng vn vay ca ngi vay. Nh pht hnh c ngha v phi thanh ton theo cc cam kt n c xc nh trong hp ng vay. c im c bn

Ch th pht hnh tri phiu khng ch c Cng ty, m cn c Chnh ph Trung ng v Chnh ph a phng. Ngi mua tri phiu ch l ngi cho ch th pht hnh vay tin v l ch n ca ch th pht hnh tri phiu. Khc vi ngi mua c phiu l ngi Ch s hu Cng ty. Thu nhp ca tri phiu l tin li, l khon thu c nh khng ph thuc vo kt qu sn xut kinh doanh ca cng ty. Tri phiu l chng khon n, v vy khi Cng ty b gii th hoc ph sn th trc ht Cng ty phi c ngha v thanh ton cho cc Ch tri phiu trc, sau mi chia cho cc C ng. Vi nhng c im trn, tri phiu c tnh n nh v cha ng t ri ro hn c phiu. V vy, tri phiu l loi chng khon c cc nh u t a chung.

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