{"id":677,"date":"2018-04-01T10:35:56","date_gmt":"2018-04-01T10:35:56","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/huong-dan-ke-toan-chung-quyen-co-bao-dam-doi-voi-cong-ty-chung-khoan-la-to-chuc-phat-hanh"},"modified":"2018-04-01T10:35:56","modified_gmt":"2018-04-01T10:35:56","slug":"huong-dan-ke-toan-chung-quyen-co-bao-dam-doi-voi-cong-ty-chung-khoan-la-to-chuc-phat-hanh","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/huong-dan-ke-toan-chung-quyen-co-bao-dam-doi-voi-cong-ty-chung-khoan-la-to-chuc-phat-hanh","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ch\u1ee9ng quy\u1ec1n c\u00f3 b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh"},"content":{"rendered":"

Ng\u00e0y 12\/03\/2018, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 23\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ch\u1ee9ng quy\u1ec1n c\u00f3 b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh<\/span>. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 27\/04\/2018.<\/span><\/span><\/span><\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 23\/2018\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/span><\/span><\/p>\n

1. V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh ch\u1ee9ng quy\u1ec1n c\u00f3 b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/span><\/p>\n

2. V\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ch\u1ee9ng quy\u1ec1n bao g\u1ed3m T\u00e0i kho\u1ea3n 329 \u2013 Ph\u1ea3i tr\u1ea3 ch\u1ee9ng quy\u1ec1n; M\u1edf t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ee7a T\u00e0i kho\u1ea3n 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec3 theo d\u00f5i ti\u1ec1n b\u1ea3o \u0111\u1ea3m thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng l\u01b0u k\u00fd tr\u01b0\u1edbc khi ch\u00e0o b\u00e1n ch\u1ee9ng quy\u1ec1n, ti\u1ec1n g\u1eedi t\u1ea1i t\u00e0i kho\u1ea3n phong t\u1ecfa (ti\u1ec1n b\u00e1n ch\u1ee9ng quy\u1ec1n khi ph\u00e2n ph\u1ed1i tr\u00ean th\u1ecb tr\u01b0\u1eddng s\u01a1 c\u1ea5p) v\u00e0 ti\u1ec1n g\u1eedi t\u1ea1i t\u00e0i kho\u1ea3n t\u1ef1 doanh (\u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00f2ng ng\u1eeba r\u1ee7i ro theo y\u00eau c\u1ea7u c\u1ee7a S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n); T\u00e0i kho\u1ea3n 018 \u2013 Ch\u1ee9ng quy\u1ec1n. <\/span><\/span><\/span><\/p>\n

3. V\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: C\u00f4ng ty ch\u1ee9ng kho\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. \u0110\u1ed3ng th\u1eddi, trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00f4ng ty ch\u1ee9ng kho\u00e1n ph\u1ea3i thuy\u1ebft minh b\u1ed5 sung c\u00e1c n\u1ed9i dung: L\u00e3i, l\u1ed7 \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u1ee9ng quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh; L\u00e3i, l\u1ed7 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u01a1 s\u1edf t\u1eeb ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh; T\u1ed5ng s\u1ed1 ti\u1ec1n g\u1eedi k\u00fd qu\u1ef9 \u0111\u1ea3m b\u1ea3o thanh to\u00e1n t\u1ea1i ng\u00e2n h\u00e0ng l\u01b0u k\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh; T\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ed9p b\u1ed5 sung cho m\u1ee5c \u0111\u00edch ph\u00f2ng ng\u1eeba r\u1ee7i ro do ch\u00eanh l\u1ec7ch gi\u1eefa v\u1ecb th\u1ebf ph\u00f2ng ng\u1eeba r\u1ee7i ro l\u00fd thuy\u1ebft v\u00e0 v\u1ecb th\u1ebf ph\u00f2ng ng\u1eeba r\u1ee7i ro th\u1ef1c t\u1ebf; T\u1ed5ng s\u1ed1 ch\u1ee9ng kho\u00e1n d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro; T\u1ed5ng s\u1ed1 ch\u1ee9ng quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh; T\u1ed5ng s\u1ed1 ch\u1ee9ng quy\u1ec1n \u0111ang ph\u00e1t h\u00e0nh.<\/span><\/span><\/span><\/p>\n

B\u1eb1ng nh\u1eefng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u00e0 chi ti\u1ebft v\u1ec1 k\u1ef9 thu\u1eadt \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ch\u1ee9ng quy\u1ec1n c\u00f3 b\u1ea3o \u0111\u1ea3m, Th\u00f4ng t\u01b0 s\u1ed1 23\/2018\/TT-BTC \u0111\u00e3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tri\u1ec3n khai lo\u1ea1i s\u1ea3n ph\u1ea9m ch\u1ee9ng kho\u00e1n m\u1edbi n\u00e0y.<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 12\/03\/2018, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 23\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ch\u1ee9ng quy\u1ec1n c\u00f3 b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi c\u00f4ng ty ch\u1ee9ng kho\u00e1n l\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 27\/04\/2018. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 23\/2018\/TT-BTC quy \u0111\u1ecbnh: 1. V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-677","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=677"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/677\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}