Financial markets should be efficient and fair to all market participants. Credit rating agencies play an important role in these markets. Vietnam Investors Service And Credit Rating Agency Joint Stock Company (“VIS Rating”) provides information and opinions in the form of credit ratings and related research about the creditworthiness of issuers of securities and their debt instruments and financial obligations. Our credit ratings are forward-looking opinions that seek to measure relative credit loss. That is to say, they forecast the likelihood of default on a bond and the estimated severity of loss in the event of that bond’s default. 
Through this Code of Professional Conduct (this “Professional Code”), VIS Rating seeks to protect the quality and integrity of the credit rating process, so that investors and issuers are treated fairly, and to safeguard confidential information provided to us by issuers.

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