{"id":31883,"date":"2021-10-15T00:12:55","date_gmt":"2021-10-14T17:12:55","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31883"},"modified":"2021-09-27T11:20:22","modified_gmt":"2021-09-27T04:20:22","slug":"chuan-muc-ke-toan-so-7-ke-toan-cac-khoan-dau-tu-vao-cong-ty-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31883","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 7 – K\u1ebe TO\u00c1N C\u00c1C KHO\u1ea2N \u0110\u1ea6U T\u01af V\u00c0O C\u00d4NG TY LI\u00caN K\u1ebeT"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

S\u1ed0 07 K\u1ebe TO\u00c1N C\u00c1C KHO\u1ea2N \u0110\u1ea6U T\u01af V\u00c0O C\u00d4NG TY LI\u00caN K\u1ebeT
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, g\u1ed3m: K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ri\u00eang nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 trong c\u00f4ng ty li\u00ean k\u1ebft.<\/li>\n
  3. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

    C\u00f4ng ty li\u00ean k\u1ebft: L\u00e0 c\u00f4ng ty trong \u0111\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty li\u00ean doanh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

    \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3: L\u00e0 quy\u1ec1n tham gia c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00f3.<\/p>\n

    Ki\u1ec3m so\u00e1t: L\u00e0 quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n

    C\u00f4ng ty con: L\u00e0 m\u1ed9t doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c (g\u1ecdi l\u00e0 c\u00f4ng ty m\u1eb9).<\/p>\n

    Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i ph\u1ea3n \u00e1nh ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0.<\/p>\n

    Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c: L\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c, sau \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo nh\u1eefng thay \u0111\u1ed5i c\u1ee7a ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ec9 ph\u1ea3n \u00e1nh kho\u1ea3n thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb l\u1ee3i nhu\u1eadn thu\u1ea7n lu\u1ef9 k\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 ph\u00e1t sinh sau ng\u00e0y \u0111\u1ea7u t\u01b0.<\/p>\n

    T\u00e0i s\u1ea3n thu\u1ea7n: L\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb (-) n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n

    N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

    Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3<\/strong><\/p>\n

      \n
    1. N\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con \u00edt nh\u1ea5t 20% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh ho\u1eb7c tho\u1ea3 thu\u1eadn kh\u00e1c. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con \u00edt h\u01a1n 20% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh ho\u1eb7c tho\u1ea3 thu\u1eadn kh\u00e1c.<\/li>\n
    2. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf m\u1ed9t ho\u1eb7c c\u00e1c bi\u1ec3u hi\u1ec7n sau:<\/li>\n<\/ol>\n

      (a) C\u00f3 \u0111\u1ea1i di\u1ec7n trong H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c c\u1ea5p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft;<\/p>\n

      (b) C\u00f3 quy\u1ec1n tham gia v\u00e0o qu\u00e1 tr\u00ecnh ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch;<\/p>\n

      (c) C\u00f3 c\u00e1c giao d\u1ecbch quan tr\u1ecdng gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0;<\/p>\n

      (d) C\u00f3 s\u1ef1 trao \u0111\u1ed5i v\u1ec1 c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd;<\/p>\n

      (e) C\u00f3 s\u1ef1 cung c\u1ea5p th\u00f4ng tin k\u1ef9 thu\u1eadt quan tr\u1ecdng.<\/p>\n

      Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n

        \n
      1. Theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u theo gi\u00e1 g\u1ed1c. Sau \u0111\u00f3, gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong l\u00e3i ho\u1eb7c l\u1ed7 c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 sau ng\u00e0y \u0111\u1ea7u t\u01b0. Kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n chia t\u1eeb b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 ph\u1ea3i h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 thay \u0111\u1ed5i do c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Nh\u1eefng thay \u0111\u1ed5i trong v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 bao g\u1ed3m nh\u1eefng kho\u1ea3n ph\u00e1t sinh t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 v\u00e0 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u00eanh l\u1ec7ch ph\u00e1t sinh khi h\u1ee3p nh\u1ea5t kinh doanh.<\/li>\n<\/ol>\n

        Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c<\/strong><\/p>\n

          \n
        1. Theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c, nh\u00e0 \u0111\u1ea7u t\u01b0 ghi nh\u1eadn ban \u0111\u1ea7u kho\u1ea3n \u0111\u1ea7u t\u01b0 theo gi\u00e1 g\u1ed1c. Nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kho\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb l\u1ee3i nhu\u1eadn thu\u1ea7n lu\u1ef9 k\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 ph\u00e1t sinh sau ng\u00e0y \u0111\u1ea7u t\u01b0. C\u00e1c kho\u1ea3n kh\u00e1c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c ngo\u00e0i l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia \u0111\u01b0\u1ee3c coi l\u00e0 ph\u1ea7n thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb gi\u00e1 g\u1ed1c \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n

          B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ri\u00eang nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><\/p>\n

            \n
          1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ri\u00eang nh\u00e0 \u0111\u1ea7u t\u01b0, kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 g\u1ed1c.<\/li>\n<\/ol>\n

            B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/p>\n

              \n
            1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, tr\u1eeb khi:<\/li>\n<\/ol>\n

              (a) Kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c thanh l\u00fd trong t\u01b0\u01a1ng lai g\u1ea7n (d\u01b0\u1edbi 12 th\u00e1ng); ho\u1eb7c<\/p>\n

              (b) C\u00f4ng ty li\u00ean k\u1ebft ho\u1ea1t \u0111\u1ed9ng theo c\u00e1c quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf kh\u1eaft khe d\u00e0i h\u1ea1n l\u00e0m c\u1ea3n tr\u1edf \u0111\u00e1ng k\u1ec3 vi\u1ec7c chuy\u1ec3n giao v\u1ed1n cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

              Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 g\u1ed1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

                \n
              1. Vi\u1ec7c ghi nh\u1eadn thu nh\u1eadp d\u1ef1a tr\u00ean c\u01a1 s\u1edf l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 thu nh\u1eadp m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00ec kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia \u0111\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft. Do nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty n\u00e0y, v\u00ec v\u1eady, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft. Vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu s\u1ebd cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch h\u01a1n v\u1ec1 t\u00e0i s\u1ea3n thu\u1ea7n v\u00e0 l\u00e3i, l\u1ed7 thu\u1ea7n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n
              2. Nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu khi:<\/li>\n<\/ol>\n

                (a) Kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 trong c\u00f4ng ty li\u00ean k\u1ebft nh\u01b0ng v\u1eabn c\u00f2n n\u1eafm gi\u1eef m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 kho\u1ea3n \u0111\u1ea7u t\u01b0; ho\u1eb7c<\/p>\n

                (b) Vi\u1ec7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u00ec c\u00f4ng ty li\u00ean k\u1ebft ho\u1ea1t \u0111\u1ed9ng theo c\u00e1c quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf kh\u1eaft khe d\u00e0i h\u1ea1n g\u00e2y ra nh\u1eefng c\u1ea3n tr\u1edf \u0111\u00e1ng k\u1ec3 trong vi\u1ec7c chuy\u1ec3n giao v\u1ed1n cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

                Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1eeb th\u1eddi \u0111i\u1ec3m tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 gi\u00e1 g\u1ed1c.<\/p>\n

                \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n

                  \n
                1. Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 c\u00f4ng ty li\u00ean k\u1ebft. Khi mua m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0, b\u1ea5t c\u1ee9 s\u1ef1 ch\u00eanh l\u1ec7ch n\u00e0o (d\u00f9 d\u01b0\u01a1ng hay \u00e2m) gi\u1eefa gi\u00e1 g\u1ed1c c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u1ee3p nh\u1ea5t kinh doanh\u201d. C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong l\u00e3i, l\u1ed7 sau ng\u00e0y mua kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho:<\/li>\n<\/ol>\n

                  (a) Kh\u1ea5u hao TSC\u0110 (c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd);<\/p>\n

                  (b) Ph\u00e2n b\u1ed5 d\u1ea7n c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 g\u1ed1c c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c.<\/p>\n

                    \n
                  1. Nh\u00e0 \u0111\u1ea7u t\u01b0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp c\u00f9ng ng\u00e0y v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. Khi kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u00f3 th\u00ec c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp v\u00e0o nh\u1eefng ng\u00e0y kh\u00e1c nhau m\u1edbi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/li>\n
                  2. Khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c l\u1eadp kh\u00e1c ng\u00e0y v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho c\u00e1c \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 giao d\u1ecbch tr\u1ecdng y\u1ebfu gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft ph\u00e1t sinh gi\u1eefa ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft.<\/li>\n
                  3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n gi\u1ed1ng nhau ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty li\u00ean k\u1ebft \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n kh\u00e1c v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 cho c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n gi\u1ed1ng nhau ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1, khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh th\u00edch h\u1ee3p n\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3 th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh trong B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/li>\n
                  4. N\u1ebfu c\u00f4ng ty li\u00ean k\u1ebft c\u00f3 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef b\u1edfi c\u00e1c c\u1ed5 \u0111\u00f4ng b\u00ean ngo\u00e0i th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u00ednh to\u00e1n ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh trong l\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft sau khi \u0111i\u1ec1u ch\u1ec9nh c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i, k\u1ec3 c\u1ea3 khi vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o.<\/li>\n
                  5. Theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, n\u1ebfu ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 trong kho\u1ea3n l\u1ed7 c\u1ee7a c\u00f4ng ty li\u00ean k\u1ebft l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i ti\u1ebfp t\u1ee5c ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh sau \u0111\u00f3 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t tr\u1eeb khi nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n thanh to\u00e1n thay cho c\u00f4ng ty li\u00ean k\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u1ea3m b\u1ea3o ho\u1eb7c cam k\u1ebft tr\u1ea3. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u1eb1ng kh\u00f4ng (0). N\u1ebfu sau \u0111\u00f3 c\u00f4ng ty li\u00ean k\u1ebft ho\u1ea1t \u0111\u1ed9ng c\u00f3 l\u00e3i, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh trong kho\u1ea3n l\u00e3i \u0111\u00f3 sau khi \u0111\u00e3 b\u00f9 \u0111\u1eafp \u0111\u01b0\u1ee3c ph\u1ea7n l\u1ed7 thu\u1ea7n ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ol>\n

                    C\u00e1c kho\u1ea3n t\u1ed5n th\u1ea5t<\/strong><\/p>\n

                      \n
                    1. N\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft c\u00f3 th\u1ec3 b\u1ecb t\u1ed5n th\u1ea5t, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c \u201cT\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n”.<\/li>\n<\/ol>\n

                      Thu\u1ebf thu nh\u1eadp<\/strong><\/p>\n

                        \n
                      1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 trong c\u00f4ng ty li\u00ean k\u1ebft (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/li>\n<\/ol>\n

                        C\u00e1c kho\u1ea3n m\u1ee5c ng\u1eabu nhi\u00ean<\/strong><\/p>\n

                          \n
                        1. Khi c\u00f3 ph\u00e1t sinh kho\u1ea3n m\u1ee5c ng\u1eabu nhi\u00ean, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i tr\u00ecnh b\u00e0y kho\u1ea3n m\u1ee5c ngo\u00e0i d\u1ef1 t\u00ednh \u0111\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c \u201cD\u1ef1 ph\u00f2ng, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n ng\u1eabu nhi\u00ean\u201d.<\/li>\n<\/ol>\n

                          Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n

                            \n
                          1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i tr\u00ecnh b\u00e0y:<\/li>\n<\/ol>\n

                            (a) Danh s\u00e1ch c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft k\u00e8m theo c\u00e1c th\u00f4ng tin v\u1ec1 ph\u1ea7n s\u1edf h\u1eefu v\u00e0 t\u1ef7 l\u1ec7(%) quy\u1ec1n bi\u1ec3u quy\u1ebft, n\u1ebfu t\u1ef7 l\u1ec7 n\u00e0y kh\u00e1c v\u1edbi ph\u1ea7n s\u1edf h\u1eefu; v\u00e0<\/p>\n

                            (b) C\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft.<\/p>\n

                              \n
                            1. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i ph\u00e2n lo\u1ea1i nh\u01b0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 ph\u1ea3n \u00e1nh th\u00e0nh m\u1ed9t kho\u1ea3n m\u1ee5c ri\u00eang bi\u1ec7t tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t. Ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 l\u00e3i ho\u1eb7c l\u1ed7 c\u1ee7a nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 ph\u1ea3i tr\u00ecnh b\u00e0y th\u00e0nh m\u1ed9t kho\u1ea3n m\u1ee5c ri\u00eang bi\u1ec7t trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t.\/.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                              CHU\u1ea8N M\u1ef0C S\u1ed0 07 K\u1ebe TO\u00c1N C\u00c1C KHO\u1ea2N \u0110\u1ea6U T\u01af V\u00c0O C\u00d4NG TY LI\u00caN K\u1ebeT (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2003 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31883"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31883"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31883\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31883"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}