{"id":31919,"date":"2021-11-14T00:30:49","date_gmt":"2021-11-13T17:30:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31919"},"modified":"2021-10-01T08:59:45","modified_gmt":"2021-10-01T01:59:45","slug":"chuan-muc-ke-toan-so-26-thong-tin-ve-cac-ben-lien-quan-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31919","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 26 – TH\u00d4NG TIN V\u1ec0 C\u00c1C B\u00caN LI\u00caN QUAN"},"content":{"rendered":"

CHU\u1ea8N M\u1ef0C S\u1ed0 26<\/strong><\/p>\n

TH\u00d4NG TIN V\u1ec0 C\u00c1C B\u00caN LI\u00caN QUAN<\/strong><\/p>\n

(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC\u00a0<\/em>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 tr\u00ecnh b\u00e0y th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u00e1c giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p b\u00e1o c\u00e1o v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u00e1c giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p b\u00e1o c\u00e1o v\u1edbi c\u00e1c b\u00ean li\u00ean quan. Nh\u1eefng y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/em><\/li>\n<\/ol>\n

    Chu\u1ea9n m\u1ef1c n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111o\u1ea1n 03 v\u00e0 \u0111\u01b0\u1ee3c ngo\u1ea1i tr\u1eeb \u1edf \u0111o\u1ea1n 06.<\/em><\/p>\n

      \n
    1. Trong chu\u1ea9n m\u1ef1c n\u00e0y c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c b\u00ean li\u00ean quan:<\/li>\n<\/ol>\n

      (a) Nh\u1eefng doanh nghi\u1ec7p ki\u1ec3m so\u00e1t, ho\u1eb7c b\u1ecb ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u00ean trung gian, ho\u1eb7c d\u01b0\u1edbi quy\u1ec1n b\u1ecb ki\u1ec3m so\u00e1t chung v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o (bao g\u1ed3m c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00e1c c\u00f4ng ty con c\u00f9ng t\u1eadp \u0111o\u00e0n);<\/p>\n

      (b) C\u00e1c c\u00f4ng ty li\u00ean k\u1ebft (quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft\u201d);<\/p>\n

      (c) C\u00e1c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp bi\u1ec3u quy\u1ebft \u1edf c\u00e1c doanh nghi\u1ec7p b\u00e1o c\u00e1o d\u1eabn \u0111\u1ebfn c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1edbi doanh nghi\u1ec7p n\u00e0y, k\u1ec3 c\u1ea3 c\u00e1c th\u00e0nh vi\u00ean m\u1eadt thi\u1ebft trong gia \u0111\u00ecnh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n n\u00e0y. Th\u00e0nh vi\u00ean m\u1eadt thi\u1ebft trong gia \u0111\u00ecnh c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1ec3 chi ph\u1ed1i ho\u1eb7c b\u1ecb chi ph\u1ed1i b\u1edfi ng\u01b0\u1eddi \u0111\u00f3 khi giao d\u1ecbch v\u1edbi doanh nghi\u1ec7p nh\u01b0 quan h\u1ec7: B\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb em ru\u1ed9t;<\/p>\n

      (d) C\u00e1c nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t c\u00f3 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch, qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o, bao g\u1ed3m nh\u1eefng ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o, c\u00e1c nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty v\u00e0 c\u00e1c th\u00e0nh vi\u00ean m\u1eadt thi\u1ebft trong gia \u0111\u00ecnh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n n\u00e0y;<\/p>\n

      (\u0111) C\u00e1c doanh nghi\u1ec7p do c\u00e1c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c n\u00eau \u1edf \u0111o\u1ea1n (c) ho\u1eb7c (d) n\u1eafm tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ph\u1ea7n quan tr\u1ecdng quy\u1ec1n bi\u1ec3u quy\u1ebft ho\u1eb7c th\u00f4ng qua vi\u1ec7c n\u00e0y ng\u01b0\u1eddi \u0111\u00f3 c\u00f3 th\u1ec3 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1edbi doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1edf h\u1eefu b\u1edfi nh\u1eefng ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00e1c c\u1ed5 \u0111\u00f4ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o v\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 chung m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t v\u1edbi doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/p>\n

      Trong vi\u1ec7c xem x\u00e9t t\u1eebng m\u1ed1i quan h\u1ec7 c\u1ee7a c\u00e1c b\u00ean li\u00ean quan c\u1ea7n ch\u00fa \u00fd t\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ed1i quan h\u1ec7 ch\u1ee9 kh\u00f4ng ch\u1ec9 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c quan h\u1ec7 \u0111\u00f3.<\/p>\n

        \n
      1. Kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/li>\n<\/ol>\n

        (a) Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 c\u1ee7a t\u1eadp \u0111o\u00e0n;<\/em><\/p>\n

        (b) Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9, khi b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 c\u00f9ng v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t;<\/em><\/p>\n

        (c) Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con do c\u00f4ng ty m\u1eb9 s\u1edf h\u1eefu to\u00e0n b\u1ed9 n\u1ebfu c\u00f4ng ty m\u1eb9 c\u0169ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf Vi\u1ec7t Nam v\u00e0 c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/em><\/p>\n

          \n
        1. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/em><\/li>\n<\/ol>\n

          C\u00e1c b\u00ean li\u00ean quan:\u00a0<\/em>C\u00e1c b\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 li\u00ean quan n\u1ebfu m\u1ed9t b\u00ean c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean kia trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

          Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan:\u00a0<\/em>L\u00e0 vi\u1ec7c chuy\u1ec3n giao c\u00e1c ngu\u1ed3n l\u1ef1c hay c\u00e1c ngh\u0129a v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan, kh\u00f4ng x\u00e9t \u0111\u1ebfn vi\u1ec7c c\u00f3 t\u00ednh gi\u00e1 hay kh\u00f4ng.<\/p>\n

          Ki\u1ec3m so\u00e1t:\u00a0<\/em>L\u00e0 quy\u1ec1n s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c c\u00f4ng ty con, \u0111\u1ed1i v\u1edbi h\u01a1n n\u1eeda quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c c\u00f3 vai tr\u00f2 \u0111\u00e1ng k\u1ec3 trong quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ban qu\u1ea3n l\u00fd doanh nghi\u1ec7p (theo lu\u1eadt ho\u1eb7c theo th\u1ecfa thu\u1eadn).<\/p>\n

          \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3:\u00a0<\/em>L\u00e0 quy\u1ec1n \u0111\u01b0\u1ee3c tham gia 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 m\u1ed9t doanh nghi\u1ec7p, nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00f3. \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua m\u1ed9t s\u1ed1 c\u00e1ch nh\u01b0: c\u00f3 \u0111\u1ea1i di\u1ec7n trong H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, tham gia trong qu\u00e1 tr\u00ecnh l\u1eadp ch\u00ednh s\u00e1ch, tham gia v\u00e0o c\u00e1c giao d\u1ecbch quan tr\u1ecdng gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n, trao \u0111\u1ed5i n\u1ed9i b\u1ed9 c\u00e1c nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, ho\u1eb7c ph\u1ee5 thu\u1ed9c v\u1ec1 c\u00e1c th\u00f4ng tin k\u1ef9 thu\u1eadt. \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 c\u00f3 th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c qua vi\u1ec7c s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n, theo lu\u1eadt ho\u1eb7c theo th\u1ecfa thu\u1eadn. Ri\u00eang vi\u1ec7c s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n, \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u theo \u0111\u1ecbnh ngh\u0129a trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft\u201d.<\/p>\n

            \n
          1. Trong chu\u1ea9n m\u1ef1c n\u00e0y, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c b\u00ean li\u00ean quan:<\/li>\n<\/ol>\n

            (a) Hai c\u00f4ng ty c\u00f3 chung Gi\u00e1m \u0111\u1ed1c, kh\u00f4ng k\u1ec3 tr\u01b0\u1eddng h\u1ee3p 3(d) v\u00e0 3(e) n\u00eau \u1edf tr\u00ean (nh\u01b0ng c\u0169ng c\u1ea7n xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 th\u00f4ng qua vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng ng\u01b0\u1eddi Gi\u00e1m \u0111\u1ed1c \u0111\u00f3 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a c\u1ea3 hai c\u00f4ng ty trong c\u00e1c giao d\u1ecbch chung);<\/p>\n

            (b) C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00f4ng th\u01b0\u1eddng v\u1edbi doanh nghi\u1ec7p:<\/p>\n

            – Nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p t\u00e0i ch\u00ednh;<\/p>\n

            – C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u0111o\u00e0n th\u1ec3, x\u00e3 h\u1ed9i;<\/p>\n

            – C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng;<\/p>\n

            – C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n

            (c) Kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, nh\u00e0 ph\u00e2n ph\u1ed1i, hay \u0111\u1ea1i l\u00fd n\u00f3i chung m\u00e0 doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn giao d\u1ecbch m\u1eb7c d\u00f9 d\u1eabn \u0111\u1ebfn s\u1ef1 ph\u1ee5 thu\u1ed9c v\u1ec1 kinh t\u1ebf.<\/p>\n

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

            C\u00e1c b\u00ean li\u00ean quan<\/strong><\/p>\n

              \n
            1. Quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan l\u00e0 m\u1ed9t \u0111\u1eb7c \u0111i\u1ec3m b\u00ecnh th\u01b0\u1eddng c\u1ee7a th\u01b0\u01a1ng m\u1ea1i v\u00e0 kinh doanh. V\u00ed d\u1ee5: C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ri\u00eang m\u00ecnh th\u00f4ng qua m\u1ed9t c\u00f4ng ty con hay c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft nh\u1eb1m t\u00ecm ki\u1ebfm l\u1ee3i \u00edch t\u1eeb c\u00e1c doanh nghi\u1ec7p kh\u00e1c theo m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 hay kinh doanh, \u0111\u1ec3 t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t hay \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.<\/li>\n
            2. M\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o. C\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 tham gia v\u00e0o c\u00e1c giao d\u1ecbch m\u00e0 c\u00e1c b\u00ean kh\u00f4ng li\u00ean quan s\u1ebd kh\u00f4ng tham gia v\u00e0o. H\u01a1n n\u1eefa, giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng theo c\u00e1c gi\u00e1 tr\u1ecb nh\u01b0 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng li\u00ean quan.<\/li>\n
            3. T\u00ecnh h\u00ecnh kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan k\u1ec3 c\u1ea3 khi kh\u00f4ng c\u00f3 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean n\u00e0y. S\u1ef1 t\u1ed3n t\u1ea1i \u0111\u01a1n thu\u1ea7n c\u1ee7a m\u1ed1i quan h\u1ec7 n\u00e0y c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ee7 l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o v\u1edbi c\u00e1c b\u00ean kh\u00e1c, v\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty con c\u00f3 th\u1ec3 ch\u1ea5m d\u1ee9t quan h\u1ec7 bu\u00f4n b\u00e1n v\u1edbi m\u1ed9t b\u1ea1n h\u00e0ng sau khi c\u00f4ng ty m\u1eb9 c\u1ee7a n\u00f3 mua m\u1ed9t c\u00f4ng ty con kh\u00e1c c\u00f3 c\u00f9ng ho\u1ea1t \u0111\u1ed9ng v\u1edbi b\u1ea1n h\u00e0ng n\u00f3i tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb h\u1ea1n ch\u1ebf ho\u1ea1t \u0111\u1ed9ng do ch\u1ecbu \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1eeb doanh nghi\u1ec7p kh\u00e1c, v\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty con c\u00f3 th\u1ec3 b\u1ecb c\u00f4ng ty m\u1eb9 ch\u1ec9 th\u1ecb kh\u00f4ng ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n.<\/li>\n
            4. Do nh\u1eefng kh\u00f3 kh\u0103n v\u1ed1n c\u00f3 trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c b\u1ecb chi ph\u1ed1i m\u00e0 kh\u00f4ng d\u1eabn \u0111\u1ebfn c\u00e1c giao d\u1ecbch, n\u00ean chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y c\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u00f3.<\/li>\n
            5. Vi\u1ec7c h\u1ea1ch to\u00e1n ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n giao ngu\u1ed3n l\u1ef1c th\u00f4ng th\u01b0\u1eddng d\u1ef1a v\u00e0o gi\u00e1 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean. Gi\u00e1 \u00e1p d\u1ee5ng gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng li\u00ean quan l\u00e0 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp. C\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 c\u00f3 m\u1ed9t m\u1ee9c \u0111\u1ed9 linh ho\u1ea1t trong qu\u00e1 tr\u00ecnh th\u1ecfa thu\u1eadn gi\u00e1 m\u00e0 gi\u1eefa c\u00e1c b\u00ean kh\u00f4ng li\u00ean quan kh\u00f4ng c\u00f3.<\/li>\n
            6. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ch\u1ee7 y\u1ebfu sau:<\/li>\n<\/ol>\n

              (a) Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 kh\u00f4ng b\u1ecb ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c;<\/p>\n

              (b) Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i;<\/p>\n

              (c) Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i.<\/p>\n

                \n
              1. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 kh\u00f4ng b\u1ecb ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c,<\/em>\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch so s\u00e1nh gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c v\u1ec1 m\u1eb7t kinh t\u1ebf m\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 li\u00ean quan v\u1edbi ng\u01b0\u1eddi mua.<\/li>\n<\/ol>\n

                Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 cung c\u1ea5p trong giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 li\u00ean quan v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a vi\u1ec7c mua b\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 trong c\u00e1c giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f2n th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00ed c\u1ee7a c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3.<\/p>\n

                  \n
                1. Theoph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/em>, gi\u00e1 chuy\u1ec3n giao cho ng\u01b0\u1eddi b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch tr\u1eeb v\u00e0o gi\u00e1 b\u00e1n l\u1ea1i m\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb m\u00e0 ng\u01b0\u1eddi b\u00e1n mu\u1ed1n thu \u0111\u1ec3 b\u00f9 v\u00e0o chi ph\u00ed c\u1ee7a m\u00ecnh \u0111\u1ed3ng th\u1eddi c\u00f3 l\u00e3i h\u1ee3p l\u00fd. \u1edf \u0111\u00e2y c\u00f3 kh\u00f3 kh\u0103n trong vi\u1ec7c xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n \u0111\u1ec1n b\u00f9 h\u1ee3p l\u00fd cho c\u00e1c chi ph\u00ed do ng\u01b0\u1eddi b\u00e1n l\u1ea1i \u0111\u00e3 g\u00f3p v\u00e0o trong qu\u00e1 tr\u00ecnh n\u00e0y.<\/li>\n<\/ol>\n

                  Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c chuy\u1ec3n giao gi\u1eefa c\u00e1c b\u00ean li\u00ean quan tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c b\u00e1n cho m\u1ed9t b\u00ean kh\u00e1c kh\u00f4ng li\u00ean quan. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong vi\u1ec7c chuy\u1ec3n giao c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c nh\u01b0 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 c\u00e1c d\u1ecbch v\u1ee5.<\/p>\n

                    \n
                  1. Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/em>\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch c\u1ed9ng m\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch ph\u00f9 h\u1ee3p v\u00e0o chi ph\u00ed c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p. S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u1ea3 hai y\u1ebfu t\u1ed1 chi ph\u00ed v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch. M\u1ed9t trong s\u1ed1 c\u00e1c ti\u00eau chu\u1ea9n so s\u00e1nh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n giao l\u00e0 d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 l\u00e3i c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c tr\u00ean doanh thu ho\u1eb7c tr\u00ean v\u1ed1n kinh doanh c\u1ee7a c\u00e1c ng\u00e0nh t\u01b0\u01a1ng t\u1ef1.<\/li>\n
                  2. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, gi\u00e1 c\u1ee7a c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 13, 14, 15. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 gi\u00e1, nh\u01b0 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd kh\u00f4ng m\u1ea5t ti\u1ec1n v\u00e0 c\u1ea5p t\u00edn d\u1ee5ng kh\u00f4ng l\u00e3i su\u1ea5t.<\/li>\n
                  3. \u0110\u00f4i khi, c\u00e1c giao d\u1ecbch s\u1ebd kh\u00f4ng x\u1ea3y ra n\u1ebfu kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan. V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty con b\u00e1n ph\u1ea7n l\u1edbn s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh v\u1edbi m\u1ee9c gi\u00e1 b\u1eb1ng chi ph\u00ed s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua h\u00e0ng kh\u00e1c n\u1ebfu c\u00f4ng ty m\u1eb9 kh\u00f4ng mua h\u00e0ng.<\/li>\n<\/ol>\n

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

                      \n
                    1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tr\u00ecnh b\u00e0y m\u1ed9t s\u1ed1 m\u1ed1i quan h\u1ec7 nh\u1ea5t \u0111\u1ecbnh gi\u1eefa c\u00e1c b\u00ean li\u00ean quan. C\u00e1c quan h\u1ec7 th\u01b0\u1eddng \u0111\u01b0\u1ee3c ch\u00fa \u00fd l\u00e0 giao d\u1ecbch c\u1ee7a nh\u1eefng ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a h\u1ecd, do vai tr\u00f2 quan tr\u1ecdng c\u1ee7a h\u1ecd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3 c\u1ea7n tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch l\u1edbn c\u00f3 t\u00ednh ch\u1ea5t li\u00ean c\u00f4ng ty v\u00e0 s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u1edbn v\u1edbi t\u1eadp \u0111o\u00e0n, v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 v\u1edbi Ban Gi\u00e1m \u0111\u1ed1c. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 “B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con”, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 07 \u201cK\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft\u201d y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y danh s\u00e1ch c\u00e1c c\u00f4ng ty con v\u00e0 c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft. Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cL\u00e3i, l\u1ed7 thu\u1ea7n trong k\u1ef3, c\u00e1c sai s\u00f3t c\u01a1 b\u1ea3n v\u00e0 c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n\u201d y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c bao g\u1ed3m trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u00e3i ho\u1eb7c l\u1ed7 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng m\u00e0 v\u1edbi quy m\u00f4, t\u00ednh ch\u1ea5t v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang khi tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd di\u1ec5n gi\u1ea3i ph\u00f9 h\u1ee3p ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
                    2. C\u00e1c giao d\u1ecbch ch\u1ee7 y\u1ebfu gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o trong k\u1ef3 m\u00e0 c\u00e1c giao d\u1ecbch \u0111\u00f3 c\u00f3 \u1ea3nh h\u01b0\u1edfng, g\u1ed3m:<\/li>\n<\/ol>\n

                      – Mua ho\u1eb7c b\u00e1n h\u00e0ng (th\u00e0nh ph\u1ea9m hay s\u1ea3n ph\u1ea9m d\u1edf dang);<\/p>\n

                      – Mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c;<\/p>\n

                      – Cung c\u1ea5p hay nh\u1eadn d\u1ecbch v\u1ee5;<\/p>\n

                      – Giao d\u1ecbch \u0111\u1ea1i l\u00fd;<\/p>\n

                      – Giao d\u1ecbch thu\u00ea t\u00e0i s\u1ea3n;<\/p>\n

                      – Chuy\u1ec3n giao v\u1ec1 nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n;<\/p>\n

                      – Th\u1ecfa thu\u1eadn v\u1ec1 gi\u1ea5y ph\u00e9p;<\/p>\n

                      – C\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 (bao g\u1ed3m cho vay v\u00e0 g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt);<\/p>\n

                      – B\u1ea3o l\u00e3nh v\u00e0 th\u1ebf ch\u1ea5p;<\/p>\n

                      – C\u00e1c h\u1ee3p \u0111\u1ed3ng qu\u1ea3n l\u00fd.<\/p>\n

                        \n
                      1. Nh\u1eefng m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean quan c\u00f3 t\u1ed3n t\u1ea1i s\u1ef1 ki\u1ec3m so\u00e1t \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea5t k\u1ec3 l\u00e0 c\u00f3 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan hay kh\u00f4ng.<\/em><\/li>\n
                      2. \u0110\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn bao qu\u00e1t v\u1ec1 nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c m\u1ed1i quan h\u1ec7 c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p b\u00e1o c\u00e1o, c\u1ea7n ph\u1ea3i ch\u1ec9 ra m\u1ed1i quan h\u1ec7 c\u1ee7a b\u00ean li\u00ean quan trong tr\u01b0\u1eddng h\u1ee3p t\u1ed3n t\u1ea1i s\u1ef1 ki\u1ec3m so\u00e1t, b\u1ea5t k\u1ec3 l\u00e0 c\u00f3 c\u00e1c giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan hay kh\u00f4ng.<\/li>\n
                      3. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan th\u00ec doanh nghi\u1ec7p b\u00e1o c\u00e1o c\u1ea7n ph\u1ea3i tr\u00ecnh b\u00e0y b\u1ea3n ch\u1ea5t c\u00e1c m\u1ed1i quan h\u1ec7 c\u1ee7a c\u00e1c b\u00ean li\u00ean quan c\u0169ng nh\u01b0 c\u00e1c lo\u1ea1i giao d\u1ecbch v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u00f3.<\/em><\/li>\n
                      4. C\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a c\u00e1c giao d\u1ecbch th\u01b0\u1eddng bao g\u1ed3m:<\/li>\n<\/ol>\n

                        (a) Kh\u1ed1i l\u01b0\u1ee3ng c\u00e1c giao d\u1ecbch th\u1ec3 hi\u1ec7n b\u1eb1ng gi\u00e1 tr\u1ecb ho\u1eb7c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u01b0\u01a1ng \u1ee9ng;<\/p>\n

                        (b) Gi\u00e1 tr\u1ecb ho\u1eb7c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ch\u01b0a thanh to\u00e1n;<\/p>\n

                        (c) Ch\u00ednh s\u00e1ch gi\u00e1 c\u1ea3.<\/p>\n

                          \n
                        1. C\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y g\u1ed9p l\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/em><\/li>\n
                        2. Trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean v\u00ec b\u00e1o c\u00e1o n\u00e0y \u0111\u00e3 n\u00eau l\u00ean c\u00e1c th\u00f4ng tin v\u1ec1 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con nh\u01b0 l\u00e0 m\u1ed9t doanh nghi\u1ec7p b\u00e1o c\u00e1o. C\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft do \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb do \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ri\u00eang bi\u1ec7t nh\u01b0 l\u00e0 c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan.\/.<\/li>\n<\/ol>\n

                          \n","protected":false},"excerpt":{"rendered":"

                          CHU\u1ea8N M\u1ef0C S\u1ed0 26 TH\u00d4NG TIN V\u1ec0 C\u00c1C B\u00caN LI\u00caN QUAN (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 234\/2003\/Q\u0110-BTC\u00a0ng\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 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y..<\/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\/31919"}],"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=31919"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31919\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31919"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}