If you are a CFO in Canada for a Large-sized company, your companys credit rating is AAA. In the capital market, BBB credit rating company is easy to raise capital from bond issuance, and the YTM is 4% higher than the 10-year government bond, 2.8% over 20 year government bond; Your company is now with relatively sufficient fund. Given you expect that next year 2022, after the Pandemic is close to end, economy will be rebounded. Your company is in the real estate business as a developer focusing on Great Vancouver Area. However, your shareholders are badly impacted by the Pandemic business slowdown. Your company investing/developing property projects from land acquisition, construction, pre-sale to complete, usually takesas long as20years timeline. In this situation, and considering the bond features, what are your views to issue a corporate bond, ie., would you think to consider issuing bond? If Yes, what kind of factors you are considering and please list and explain? If No, why and please list your arguments.