{"id":71195,"date":"2025-07-31T20:28:43","date_gmt":"2025-07-31T11:28:43","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=71195"},"modified":"2025-09-28T15:43:05","modified_gmt":"2025-09-28T06:43:05","slug":"treasury-stock-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan","title":{"rendered":"Vi\u1ec7c mua l\u1ea1i v\u00e0 h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 trong lu\u1eadt c\u00f4ng ty Nh\u1eadt B\u1ea3n"},"content":{"rendered":"\n<p>Kh\u00e1i ni\u1ec7m v\u1ec1 c\u1ed5 phi\u1ebfu qu\u1ef9 trong Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n (Lu\u1eadt s\u1ed1 86 n\u0103m 2005) \u0111\u00f3ng m\u1ed9t vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 vi\u1ec7c n\u00e2ng cao gi\u00e1 tr\u1ecb c\u1ed5 \u0111\u00f4ng. C\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 c\u1ed5 phi\u1ebfu m\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 sau \u0111\u00f3 t\u1ef1 m\u00ecnh mua l\u1ea1i \u0111\u1ec3 n\u1eafm gi\u1eef. Tr\u01b0\u1edbc \u0111\u00e2y, d\u01b0\u1edbi Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i c\u0169 c\u1ee7a Nh\u1eadt B\u1ea3n, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 th\u01b0\u1eddng b\u1ecb c\u1ea5m v\u00ec c\u00f3 th\u1ec3 l\u00e0m suy y\u1ebfu n\u1ec1n t\u1ea3ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y ph\u1ea3n \u00e1nh m\u1ed9t thi\u1ebft k\u1ebf ph\u00e1p lu\u1eadt b\u1ea3o th\u1ee7, d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc &#8220;t\u0103ng c\u01b0\u1eddng v\u00e0 duy tr\u00ec v\u1ed1n&#8221; nh\u1eb1m ng\u0103n ch\u1eb7n vi\u1ec7c v\u1ed1n g\u00f3p ban \u0111\u1ea7u b\u1ecb r\u00fat ra m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 b\u1ea3o v\u1ec7 n\u1ec1n t\u1ea3ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, v\u1edbi s\u1ef1 s\u1eeda \u0111\u1ed5i Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u00e0o n\u0103m 2001 v\u00e0 s\u1ef1 ra \u0111\u1eddi c\u1ee7a Lu\u1eadt C\u00f4ng ty hi\u1ec7n h\u00e0nh, vi\u1ec7c mua l\u1ea1i v\u00e0 n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u00e3 tr\u1edf n\u00ean t\u1ef1 do h\u01a1n v\u00e0 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch v\u1ed1n linh ho\u1ea1t trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thay \u0111\u1ed5i k\u1ef9 thu\u1eadt ph\u00e1p l\u00fd m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh nhu c\u1ea7u ng\u00e0y c\u00e0ng t\u0103ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n trong vi\u1ec7c theo \u0111u\u1ed5i chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh linh ho\u1ea1t trong m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh to\u00e0n c\u1ea7u v\u00e0 s\u1ef1 ch\u00fa tr\u1ecdng \u0111\u1ebfn m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i l\u00e0 t\u1ed1i \u0111a h\u00f3a gi\u00e1 tr\u1ecb c\u1ed5 \u0111\u00f4ng. \u1ede c\u00e1c n\u01b0\u1edbc ph\u01b0\u01a1ng T\u00e2y, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u00e3 t\u1eeb l\u00e2u l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p ph\u1ed5 bi\u1ebfn \u0111\u1ec3 tr\u1ea3 l\u1ea1i gi\u00e1 tr\u1ecb cho c\u1ed5 \u0111\u00f4ng v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i trong M&amp;A (s\u00e1p nh\u1eadp v\u00e0 mua l\u1ea1i) c\u0169ng nh\u01b0 l\u00e0 ph\u1ea7n th\u01b0\u1edfng cho nh\u00e2n vi\u00ean. S\u1ef1 c\u1ea3i c\u00e1ch ph\u00e1p lu\u1eadt c\u1ee7a Nh\u1eadt B\u1ea3n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c th\u1ef1c ti\u1ec5n doanh nghi\u1ec7p qu\u1ed1c t\u1ebf, l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng nh\u1eb1m t\u0103ng c\u01b0\u1eddng s\u1ee9c c\u1ea1nh tranh cho c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n. N\u00f3i c\u00e1ch kh\u00e1c, s\u1ef1 c\u1ea3i c\u00e1ch n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a xu h\u01b0\u1edbng s\u00e2u r\u1ed9ng h\u01a1n nh\u1eb1m th\u00fac \u0111\u1ea9y s\u1ef1 ch\u00edn mu\u1ed3i c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p (corporate governance) v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n c\u1ee7a n\u1ec1n kinh t\u1ebf Nh\u1eadt B\u1ea3n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 m\u1ee5c \u0111\u00edch, y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 quy tr\u00ecnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i v\u00e0 h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Muc_dich_cua_viec_mua_lai_co_phieu_quy\" title=\"M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9\">M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Yeu_cau_va_thu_tuc_phap_ly_de_mua_lai_co_phieu_quy_theo_Luat_Cong_ty_Nhat_Ban\" title=\"Y\u00eau c\u1ea7u v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n\">Y\u00eau c\u1ea7u v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Nguyen_tac_Quy_dinh_ve_Nguon_Tai_chinh_va_So_Tien_Co_The_Phan_Phoi\" title=\"Nguy\u00ean t\u1eafc Quy \u0111\u1ecbnh v\u1ec1 Ngu\u1ed3n T\u00e0i ch\u00ednh v\u00e0 S\u1ed1 Ti\u1ec1n C\u00f3 Th\u1ec3 Ph\u00e2n Ph\u1ed1i\">Nguy\u00ean t\u1eafc Quy \u0111\u1ecbnh v\u1ec1 Ngu\u1ed3n T\u00e0i ch\u00ednh v\u00e0 S\u1ed1 Ti\u1ec1n C\u00f3 Th\u1ec3 Ph\u00e2n Ph\u1ed1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Thu_Tuc_Mua_Lai_Co_Phieu_Dua_Tren_Su_Dong_Y_Cua_Co_Dong_Bao_Gom_Giao_Dich_Tren_Thi_Truong\" title=\"Thu\u0309 Tu\u0323c Mua L\u1ea1i C\u1ed5 Phi\u1ebfu D\u1ef1a Tr\u00ean S\u1ef1 \u0110\u1ed3ng \u00dd C\u1ee7a C\u1ed5 \u0110\u00f4ng (Bao G\u1ed3m Giao D\u1ecbch Tr\u00ean Th\u1ecb Tr\u01b0\u1eddng)\">Thu\u0309 Tu\u0323c Mua L\u1ea1i C\u1ed5 Phi\u1ebfu D\u1ef1a Tr\u00ean S\u1ef1 \u0110\u1ed3ng \u00dd C\u1ee7a C\u1ed5 \u0110\u00f4ng (Bao G\u1ed3m Giao D\u1ecbch Tr\u00ean Th\u1ecb Tr\u01b0\u1eddng)<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Nghi_quyet_cua_Dai_hoi_Dong_Co_Dong_Dieu_156_cua_Luat_Cong_ty_Nhat_Ban\" title=\"Ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng (\u0110i\u1ec1u 156 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)\">Ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng (\u0110i\u1ec1u 156 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Nghi_quyet_cua_Hoi_dong_Quan_tri_Dieu_157_cua_Luat_Cong_ty_Nhat_Ban\" title=\"Ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 157 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)\">Ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 157 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Thong_bao_va_Cong_bo_cho_Co_Dong_De_nghi_Chuyen_Nhuong_Co_Phieu_Dieu_158_va_Dieu_159_cua_Luat_Cong_ty_Nhat_Ban\" title=\"Th\u00f4ng b\u00e1o v\u00e0 C\u00f4ng b\u1ed1 cho C\u1ed5 \u0110\u00f4ng &amp; \u0110\u1ec1 ngh\u1ecb Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Phi\u1ebfu (\u0110i\u1ec1u 158 v\u00e0 \u0110i\u1ec1u 159 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)\">Th\u00f4ng b\u00e1o v\u00e0 C\u00f4ng b\u1ed1 cho C\u1ed5 \u0110\u00f4ng &amp; \u0110\u1ec1 ngh\u1ecb Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Phi\u1ebfu (\u0110i\u1ec1u 158 v\u00e0 \u0110i\u1ec1u 159 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Giao_Dich_Tren_Thi_Truong_Mua_Cong_Khai\" title=\"Giao D\u1ecbch Tr\u00ean Th\u1ecb Tr\u01b0\u1eddng &amp; Mua C\u00f4ng Khai\">Giao D\u1ecbch Tr\u00ean Th\u1ecb Tr\u01b0\u1eddng &amp; Mua C\u00f4ng Khai<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Mua_lai_co_phieu_tu_co_dong_cu_the\" title=\"Mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3\">Mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Nghi_quyet_dac_biet_cua_Dai_hoi_dong_co_dong_Dieu_160_cua_Luat_Cong_ty_Nhat_Ban\" title=\"Ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng (\u0110i\u1ec1u 160 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)\">Ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng (\u0110i\u1ec1u 160 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Quyen_yeu_cau_bo_sung_cua_nguoi_ban\" title=\"Quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi b\u00e1n\">Quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Muc_dich_cua_viec_huy_bo_co_phieu_quy\" title=\"M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9\">M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Yeu_cau_phap_ly_va_thu_tuc_huy_co_phieu_quy_theo_Luat_Cong_ty_Nhat_Ban\" title=\"Y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 th\u1ee7 t\u1ee5c h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n\">Y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 th\u1ee7 t\u1ee5c h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Quyet_dinh_huy_bo_boi_Hoi_dong_quan_tri_Dieu_178_cua_Luat_Cong_ty_Nhat_Ban\" title=\"Quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf b\u1edfi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 178 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)\">Quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf b\u1edfi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 178 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Thu_tuc_dang_ky_sau_khi_huy_co_phieu_quy\" title=\"Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd sau khi h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9\">Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd sau khi h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Nhung_Luu_Y_Thuc_Tien_Danh_Cho_Nha_Dau_Tu_Nuoc_Ngoai_Can_Biet_Khi_Tham_Gia_Thi_Truong_Nhat_Ban\" title=\"Nh\u1eefng L\u01b0u \u00dd Th\u1ef1c Ti\u1ec5n D\u00e0nh Cho Nh\u00e0 \u0110\u1ea7u T\u01b0 N\u01b0\u1edbc Ngo\u00e0i C\u1ea7n Bi\u1ebft Khi Tham Gia Th\u1ecb Tr\u01b0\u1eddng Nh\u1eadt B\u1ea3n\">Nh\u1eefng L\u01b0u \u00dd Th\u1ef1c Ti\u1ec5n D\u00e0nh Cho Nh\u00e0 \u0110\u1ea7u T\u01b0 N\u01b0\u1edbc Ngo\u00e0i C\u1ea7n Bi\u1ebft Khi Tham Gia Th\u1ecb Tr\u01b0\u1eddng Nh\u1eadt B\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Ap_dung_Luat_Ngoai_Hoi_va_Thuong_Mai_Quoc_Te_cua_Nhat_Ban_Luat_Ngoai_Hoi\" title=\"\u00c1p d\u1ee5ng Lu\u1eadt Ngo\u1ea1i H\u1ed1i v\u00e0 Th\u01b0\u01a1ng M\u1ea1i Qu\u1ed1c T\u1ebf c\u1ee7a Nh\u1eadt B\u1ea3n (Lu\u1eadt Ngo\u1ea1i H\u1ed1i)\">\u00c1p d\u1ee5ng Lu\u1eadt Ngo\u1ea1i H\u1ed1i v\u00e0 Th\u01b0\u01a1ng M\u1ea1i Qu\u1ed1c T\u1ebf c\u1ee7a Nh\u1eadt B\u1ea3n (Lu\u1eadt Ngo\u1ea1i H\u1ed1i)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Anh_Huong_Thue_Khoan\" title=\"\u1ea2nh H\u01b0\u1edfng Thu\u1ebf Kho\u00e1n\">\u1ea2nh H\u01b0\u1edfng Thu\u1ebf Kho\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Tam_Quan_Trong_Cua_Su_Ho_Tro_Tu_Chuyen_Gia_Trong_Luat_Phap_Nhat_Ban\" title=\"T\u1ea7m Quan Tr\u1ecdng C\u1ee7a S\u1ef1 H\u1ed7 Tr\u1ee3 T\u1eeb Chuy\u00ean Gia Trong Lu\u1eadt Ph\u00e1p Nh\u1eadt B\u1ea3n\">T\u1ea7m Quan Tr\u1ecdng C\u1ee7a S\u1ef1 H\u1ed7 Tr\u1ee3 T\u1eeb Chuy\u00ean Gia Trong Lu\u1eadt Ph\u00e1p Nh\u1eadt B\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/treasury-stock-japan\/#Tom_luoc\" title=\"T\u00f3m l\u01b0\u1ee3c\">T\u00f3m l\u01b0\u1ee3c<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muc_dich_cua_viec_mua_lai_co_phieu_quy\"><\/span>M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111ang \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty Nh\u1eadt B\u1ea3n s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch chi\u1ebfn l\u01b0\u1ee3c kh\u00e1c nhau. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi m\u1ed9t m\u1ee5c \u0111\u00edch \u0111\u01a1n l\u1ebb m\u00e0 th\u01b0\u1eddng l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa nhi\u1ec1u chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Th\u1ee9 nh\u1ea5t, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a vi\u1ec7c tr\u1ea3 l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng. Khi c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh t\u1eeb th\u1ecb tr\u01b0\u1eddng, t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh gi\u1ea3m \u0111i, l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (EPS) v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n c\u1ed5 ph\u1ea7n (ROE), c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng gi\u00e1 c\u1ed5 phi\u1ebfu. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 vi\u1ec7c tr\u1ea3 l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf cho c\u1ed5 \u0111\u00f4ng, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c thanh to\u00e1n c\u1ed5 t\u1ee9c. V\u1edbi b\u1ed1i c\u1ea3nh S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Tokyo khuy\u1ebfn kh\u00edch qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u1eadn th\u1ee9c v\u1ec1 chi ph\u00ed v\u1ed1n v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p t\u00edch c\u1ef1c \u0111\u1ec3 n\u00e2ng cao \u0111\u00e1nh gi\u00e1 t\u1eeb th\u1ecb tr\u01b0\u1eddng, nh\u01b0 c\u1ea3i thi\u1ec7n PBR (t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch tr\u00ean gi\u00e1 c\u1ed5 phi\u1ebfu).<\/p>\n\n\n\n<p>Th\u1ee9 hai, n\u00f3 c\u0169ng c\u00f3 ch\u1ee9c n\u0103ng nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p ph\u00f2ng v\u1ec7 ch\u1ed1ng l\u1ea1i c\u00e1c cu\u1ed9c th\u00e2u t\u00f3m th\u00f9 \u0111\u1ecbch. Vi\u1ec7c c\u00f4ng ty n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh tr\u00ean th\u1ecb tr\u01b0\u1eddng, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb th\u00e2u t\u00f3m t\u1eeb b\u00ean ngo\u00e0i. T\u0103ng t\u1ef7 l\u1ec7 c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi mua \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c \u0111a s\u1ed1 c\u1ed5 phi\u1ebfu, n\u00e2ng cao r\u00e0o c\u1ea3n cho vi\u1ec7c th\u00e2u t\u00f3m.<\/p>\n\n\n\n<p>Th\u1ee9 ba, n\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u1ea5u tr\u00fac c\u1ed5 \u0111\u00f4ng. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p cho vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p. V\u00ed d\u1ee5, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi k\u1ebf nghi\u1ec7p v\u00e0 h\u1ee7y b\u1ecf ch\u00fang c\u00f3 th\u1ec3 l\u00e0m t\u0103ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu c\u1ee7a ng\u01b0\u1eddi k\u1ebf nghi\u1ec7p, t\u1eadp trung quy\u1ec1n l\u1ef1c qu\u1ea3n l\u00fd. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty kh\u00f4ng ni\u00eam y\u1ebft, khi c\u1ed5 \u0111\u00f4ng mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu th\u00e0nh ti\u1ec1n m\u1eb7t nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ecb tr\u01b0\u1eddng, c\u00f4ng ty c\u00f3 th\u1ec3 mua l\u1ea1i \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u b\u00e1n c\u1ed5 phi\u1ebfu c\u1ee7a h\u1ecd. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n s\u1ef1 ph\u00e2n t\u00e1n c\u1ed5 phi\u1ebfu v\u00e0 \u1ed5n \u0111\u1ecbnh qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Th\u1ee9 t\u01b0, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh kh\u00edch l\u1ec7 nh\u00e2n vi\u00ean v\u00e0 chi\u1ebfn l\u01b0\u1ee3c M&amp;A. C\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c mua l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a g\u00f3i l\u1ef1a ch\u1ecdn c\u1ed5 phi\u1ebfu ho\u1eb7c c\u1ed5 phi\u1ebfu th\u01b0\u1edfng cho c\u00e1c gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u00e2n vi\u00ean, nh\u1eb1m t\u0103ng c\u01b0\u1eddng \u0111\u1ed9ng l\u1ef1c c\u1ee7a h\u1ecd v\u00e0 g\u1eafn k\u1ebft v\u1edbi vi\u1ec7c n\u00e2ng cao gi\u00e1 tr\u1ecb doanh nghi\u1ec7p. N\u00f3 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a gi\u00e1 tr\u1ecb \u0111\u1ed5i ch\u00e1c trong c\u00e1c th\u01b0\u01a1ng v\u1ee5 M&amp;A c\u00f3 li\u00ean quan \u0111\u1ebfn trao \u0111\u1ed5i c\u1ed5 phi\u1ebfu, cho ph\u00e9p ti\u1ebfn h\u00e0nh t\u00e1i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c m\u00e0 kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng qu\u00e1 nhi\u1ec1u v\u1ed1n.<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 th\u01b0\u1eddng l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa nhi\u1ec1u chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p nh\u01b0 tr\u1ea3 l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng, ph\u00f2ng v\u1ec7 ch\u1ed1ng th\u00e2u t\u00f3m, k\u1ebf th\u1eeba doanh nghi\u1ec7p, M&amp;A v\u00e0 kh\u00edch l\u1ec7 nh\u00e2n vi\u00ean. V\u00ed d\u1ee5, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 trong th\u1eddi k\u1ef3 gi\u00e1 c\u1ed5 phi\u1ebfu gi\u1ea3m c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 gi\u00e1 c\u1ed5 phi\u1ebfu, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng tr\u1ea3 l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng b\u1eb1ng c\u00e1ch n\u00e2ng cao EPS v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro th\u00e2u t\u00f3m b\u1eb1ng c\u00e1ch gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u h\u00e0nh. \u0110a d\u1ea1ng n\u00e0y cho th\u1ea5y vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n hay qu\u1ea3n l\u00fd v\u1ed1n m\u00e0 c\u00f2n l\u00e0 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd quan tr\u1ecdng, t\u00edch h\u1ee3p s\u00e2u v\u00e0o chi\u1ebfn l\u01b0\u1ee3c t\u0103ng tr\u01b0\u1edfng d\u00e0i h\u1ea1n, ch\u00ednh s\u00e1ch v\u1ed1n, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 k\u1ebf ho\u1ea1ch k\u1ebf th\u1eeba doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, trong b\u1ed1i c\u1ea3nh S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Tokyo khuy\u1ebfn kh\u00edch qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u1eadn th\u1ee9c v\u1ec1 chi ph\u00ed v\u1ed1n v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p t\u00edch c\u1ef1c \u0111\u1ec3 n\u00e2ng cao \u0111\u00e1nh gi\u00e1 t\u1eeb th\u1ecb tr\u01b0\u1eddng, nh\u01b0 c\u1ea3i thi\u1ec7n PBR. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty kh\u00f4ng ni\u00eam y\u1ebft, vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea5p b\u00e1ch v\u00e0 th\u1ef1c ti\u1ec5n nh\u01b0 chuy\u1ec3n \u0111\u1ed5i c\u1ed5 phi\u1ebfu th\u00e0nh ti\u1ec1n m\u1eb7t v\u00e0 k\u1ebf th\u1eeba doanh nghi\u1ec7p m\u1ed9t c\u00e1ch tr\u00f4i ch\u1ea3y, mang l\u1ea1i gi\u00e1 tr\u1ecb chi\u1ebfn l\u01b0\u1ee3c kh\u00e1c bi\u1ec7t so v\u1edbi c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 linh ho\u1ea1t, c\u00f3 th\u1ec3 thay \u0111\u1ed5i c\u00e1ch s\u1eed d\u1ee5ng t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh v\u00e0 h\u01b0\u1edbng \u0111i c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yeu_cau_va_thu_tuc_phap_ly_de_mua_lai_co_phieu_quy_theo_Luat_Cong_ty_Nhat_Ban\"><\/span>Y\u00eau c\u1ea7u v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty, do \u0111\u00f3, theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra nh\u1eefng y\u00eau c\u1ea7u v\u00e0 th\u1ee7 t\u1ee5c nghi\u00eam ng\u1eb7t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Quy_dinh_ve_Nguon_Tai_chinh_va_So_Tien_Co_The_Phan_Phoi\"><\/span>Nguy\u00ean t\u1eafc Quy \u0111\u1ecbnh v\u1ec1 Ngu\u1ed3n T\u00e0i ch\u00ednh v\u00e0 S\u1ed1 Ti\u1ec1n C\u00f3 Th\u1ec3 Ph\u00e2n Ph\u1ed1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi m\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n \u1edf Nh\u1eadt B\u1ea3n th\u1ef1c hi\u1ec7n vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh theo th\u1ecfa thu\u1eadn v\u1edbi c\u1ed5 \u0111\u00f4ng, t\u1ed5ng s\u1ed1 ti\u1ec1n chi tr\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 &#8220;s\u1ed1 ti\u1ec1n c\u00f3 th\u1ec3 ph\u00e2n ph\u1ed1i&#8221; t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a h\u00e0nh vi \u0111\u00f3 (theo \u0110i\u1ec1u 461, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Nguy\u00ean t\u1eafc &#8220;quy \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n t\u00e0i ch\u00ednh&#8221; n\u00e0y l\u00e0 quy \u0111\u1ecbnh quan tr\u1ecdng nh\u1eb1m ng\u0103n ch\u1eb7n vi\u1ec7c t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty b\u1ecb ch\u1ea3y ra m\u1ed9t c\u00e1ch kh\u00f4ng c\u00f4ng b\u1eb1ng, g\u00e2y t\u1ed5n h\u1ea1i cho quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c ch\u1ee7 n\u1ee3. Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh m\u00ecnh \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng, l\u00e0 h\u00e0nh \u0111\u1ed9ng tr\u1ea3 l\u1ea1i v\u1ed1n cho c\u1ed5 \u0111\u00f4ng, t\u1ee9c l\u00e0 d\u00f2ng ch\u1ea3y t\u00e0i s\u1ea3n ra kh\u1ecfi c\u00f4ng ty. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf n\u00e0y, c\u00f4ng ty c\u00f3 th\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u00e1 m\u1ee9c, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 s\u1edf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty tr\u1edf n\u00ean y\u1ebfu k\u00e9m v\u00e0 t\u0103ng r\u1ee7i ro kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3 t\u1eeb ch\u1ee7 n\u1ee3.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 461 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n l\u00e0 m\u1ed9t y\u00eau c\u1ea7u ph\u00e1p l\u00fd c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro n\u00e0y. B\u1eb1ng c\u00e1ch \u0111\u01b0a ra kh\u00e1i ni\u1ec7m &#8220;s\u1ed1 ti\u1ec1n c\u00f3 th\u1ec3 ph\u00e2n ph\u1ed1i&#8221; v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n s\u1ed1 ti\u1ec1n m\u00e0 c\u00f4ng ty c\u00f3 th\u1ec3 tr\u1ea3 l\u1ea1i cho c\u1ed5 \u0111\u00f4ng, quy \u0111\u1ecbnh n\u00e0y b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a ch\u1ee7 n\u1ee3 v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. S\u1ed1 ti\u1ec1n c\u00f3 th\u1ec3 ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n l\u1ee3i nhu\u1eadn d\u01b0, v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y, ngay c\u1ea3 trong th\u1eddi \u0111\u1ea1i hi\u1ec7n \u0111\u1ea1i khi vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c t\u1ef1 do h\u00f3a, tinh th\u1ea7n c\u1ee7a &#8220;nguy\u00ean t\u1eafc duy tr\u00ec v\u1ed1n&#8221; t\u1eeb th\u1eddi \u0111\u1ea1i Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i c\u0169 v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec d\u01b0\u1edbi m\u1ed9t h\u00ecnh th\u1ee9c kh\u00e1c. C\u00e1c doanh nghi\u1ec7p khi l\u1eadp k\u1ebf ho\u1ea1ch mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh ph\u1ea3i t\u00ednh to\u00e1n ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n c\u00f3 th\u1ec3 ph\u00e2n ph\u1ed1i n\u00e0y v\u00e0 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5, n\u1ebfu vi ph\u1ea1m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ban gi\u00e1m \u0111\u1ed1c v\u00e0 nguy c\u01a1 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng nh\u01b0 vi\u1ec7c mua l\u1ea1i tr\u1edf n\u00ean v\u00f4 hi\u1ec7u. Quy \u0111\u1ecbnh n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd v\u00e0 th\u1ef1c ti\u1ec5n cho c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c tr\u1ea3 l\u1ea1i v\u1ed1n cho c\u1ed5 \u0111\u00f4ng v\u00e0 b\u1ea3o v\u1ec7 ch\u1ee7 n\u1ee3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_Tuc_Mua_Lai_Co_Phieu_Dua_Tren_Su_Dong_Y_Cua_Co_Dong_Bao_Gom_Giao_Dich_Tren_Thi_Truong\"><\/span>Thu\u0309 Tu\u0323c Mua L\u1ea1i C\u1ed5 Phi\u1ebfu D\u1ef1a Tr\u00ean S\u1ef1 \u0110\u1ed3ng \u00dd C\u1ee7a C\u1ed5 \u0110\u00f4ng (Bao G\u1ed3m Giao D\u1ecbch Tr\u00ean Th\u1ecb Tr\u01b0\u1eddng)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Quy tr\u00ecnh c\u01a1 b\u1ea3n \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh c\u00f4ng ty c\u00f3 thu ph\u00ed nh\u01b0 sau:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_cua_Dai_hoi_Dong_Co_Dong_Dieu_156_cua_Luat_Cong_ty_Nhat_Ban\"><\/span>Ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng (\u0110i\u1ec1u 156 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u0110\u1ec3 c\u00f4ng ty c\u00f3 th\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh d\u1ef1a tr\u00ean s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a c\u1ed5 \u0111\u00f4ng, c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc c\u00e1c v\u1ea5n \u0111\u1ec1 sau \u0111\u00e2y th\u00f4ng qua ngh\u1ecb quy\u1ebft th\u00f4ng th\u01b0\u1eddng c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng (theo \u0110i\u1ec1u 156, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n):<\/p>\n\n\n\n<ul>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu s\u1ebd mua l\u1ea1i (\u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu lo\u1ea1i, c\u1ea7n x\u00e1c \u0111\u1ecbnh lo\u1ea1i c\u1ed5 phi\u1ebfu v\u00e0 s\u1ed1 l\u01b0\u1ee3ng cho m\u1ed7i lo\u1ea1i)<\/li>\n\n\n\n<li>N\u1ed9i dung v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c s\u1ebd trao \u0111\u1ed5i \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu<\/li>\n\n\n\n<li>Th\u1eddi h\u1ea1n c\u00f3 th\u1ec3 mua c\u1ed5 phi\u1ebfu (kh\u00f4ng th\u1ec3 v\u01b0\u1ee3t qu\u00e1 1 n\u0103m)<\/li>\n<\/ul>\n\n\n\n<p>Ngh\u1ecb quy\u1ebft n\u00e0y thi\u1ebft l\u1eadp khu\u00f4n kh\u1ed5 gi\u1edbi h\u1ea1n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, gi\u00e1 c\u1ea3 v\u00e0 th\u1eddi h\u1ea1n m\u00e0 c\u00f4ng ty c\u00f3 th\u1ec3 mua l\u1ea1i, v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a vi\u1ec7c tr\u1ea3 l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_cua_Hoi_dong_Quan_tri_Dieu_157_cua_Luat_Cong_ty_Nhat_Ban\"><\/span>Ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 157 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Trong ph\u1ea1m vi gi\u1edbi h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ed9i \u0110\u1ed3ng C\u1ed5 \u0110\u00f4ng quy\u1ebft \u0111\u1ecbnh, khi th\u1ef1c s\u1ef1 mua l\u1ea1i c\u1ed5 phi\u1ebfu, c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 sau \u0111\u00e2y th\u00f4ng qua ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb (trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 thi\u1ebft l\u1eadp H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb) m\u1ed7i l\u1ea7n mua l\u1ea1i (theo \u0110i\u1ec1u 157, Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n):<\/p>\n\n\n\n<ul>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu s\u1ebd mua l\u1ea1i<\/li>\n\n\n\n<li>N\u1ed9i dung v\u00e0 s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c s\u1ebd trao \u0111\u1ed5i \u0111\u1ec3 mua m\u1ed7i c\u1ed5 phi\u1ebfu, ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n nh\u1eefng gi\u00e1 tr\u1ecb n\u00e0y<\/li>\n\n\n\n<li>T\u1ed5ng s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c s\u1ebd trao \u0111\u1ed5i \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu<\/li>\n\n\n\n<li>Th\u1eddi h\u1ea1n n\u1ed9p \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu<\/li>\n<\/ul>\n\n\n\n<p>Ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb n\u00e0y quy\u1ebft \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c mua l\u1ea1i v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c mua l\u1ea1i.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thong_bao_va_Cong_bo_cho_Co_Dong_De_nghi_Chuyen_Nhuong_Co_Phieu_Dieu_158_va_Dieu_159_cua_Luat_Cong_ty_Nhat_Ban\"><\/span>Th\u00f4ng b\u00e1o v\u00e0 C\u00f4ng b\u1ed1 cho C\u1ed5 \u0110\u00f4ng &amp; \u0110\u1ec1 ngh\u1ecb Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Phi\u1ebfu (\u0110i\u1ec1u 158 v\u00e0 \u0110i\u1ec1u 159 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Sau khi H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb quy\u1ebft \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i, c\u00f4ng ty s\u1ebd th\u00f4ng b\u00e1o ho\u1eb7c c\u00f4ng b\u1ed1 nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y cho c\u1ed5 \u0111\u00f4ng (theo \u0110i\u1ec1u 158 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). C\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o s\u1ebd n\u1ed9p \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu tr\u01b0\u1edbc th\u1eddi h\u1ea1n do c\u00f4ng ty quy \u0111\u1ecbnh (theo \u0110i\u1ec1u 159, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). N\u1ebfu t\u1ed5ng s\u1ed1 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f4ng ty mu\u1ed1n mua l\u1ea1i, vi\u1ec7c mua l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 ph\u00e2n chia.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Giao_Dich_Tren_Thi_Truong_Mua_Cong_Khai\"><\/span>Giao D\u1ecbch Tr\u00ean Th\u1ecb Tr\u01b0\u1eddng &amp; Mua C\u00f4ng Khai<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft, c\u00f3 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh m\u00ecnh, bao g\u1ed3m mua tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Tokyo, s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng giao d\u1ecbch ngo\u00e0i th\u1ecb tr\u01b0\u1eddng nh\u01b0 ToSTNeT-2, ToSTNeT-3, ho\u1eb7c th\u1ef1c hi\u1ec7n mua c\u00f4ng khai c\u1ed5 phi\u1ebfu (TOB) t\u1eeb m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u1ed5 \u0111\u00f4ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh. Mua c\u00f4ng khai c\u1ed5 phi\u1ebfu c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng, do \u0111\u00f3, vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin theo Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c \u0111\u1ea3m b\u1ea3o c\u01a1 h\u1ed9i b\u00e1n \u0111\u1ed3ng \u0111\u1ec1u cho t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mua_lai_co_phieu_tu_co_dong_cu_the\"><\/span>Mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh ch\u1ec9 t\u1eeb m\u1ed9t s\u1ed1 c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3, quy tr\u00ecnh nghi\u00eam ng\u1eb7t h\u01a1n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_dac_biet_cua_Dai_hoi_dong_co_dong_Dieu_160_cua_Luat_Cong_ty_Nhat_Ban\"><\/span>Ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng (\u0110i\u1ec1u 160 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u0110\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3, c\u1ea7n ph\u1ea3i th\u00f4ng qua ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, quy \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 sau (theo \u0110i\u1ec1u 160, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n):<\/p>\n\n\n\n<ul>\n<li>S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c mua l\u1ea1i<\/li>\n\n\n\n<li>N\u1ed9i dung v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c trao \u0111\u1ed5i \u0111\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu<\/li>\n\n\n\n<li>Th\u1eddi h\u1ea1n c\u00f3 th\u1ec3 mua l\u1ea1i c\u1ed5 phi\u1ebfu (kh\u00f4ng th\u1ec3 v\u01b0\u1ee3t qu\u00e1 1 n\u0103m)<\/li>\n\n\n\n<li>\u00dd \u0111\u1ecbnh mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3 v\u00e0 t\u00ean ho\u1eb7c t\u00ean c\u00f4ng ty c\u1ee7a c\u1ed5 \u0111\u00f4ng \u0111\u00f3<\/li>\n<\/ul>\n\n\n\n<p>Ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t n\u00e0y y\u00eau c\u1ea7u s\u1ef1 tham gia c\u1ee7a h\u01a1n m\u1ed9t n\u1eeda s\u1ed1 c\u1ed5 \u0111\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a \u00edt nh\u1ea5t hai ph\u1ea7n ba s\u1ed1 phi\u1ebfu c\u1ee7a nh\u1eefng c\u1ed5 \u0111\u00f4ng tham d\u1ef1. C\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n quy\u1ec1n bi\u1ec3u quy\u1ebft trong ngh\u1ecb quy\u1ebft n\u00e0y (theo \u0110i\u1ec1u 160, Kho\u1ea3n 4 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quyen_yeu_cau_bo_sung_cua_nguoi_ban\"><\/span>Quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi b\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Khi mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3, \u0111\u1ec3 ng\u0103n ch\u1eb7n vi\u1ec7c c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c b\u1ecb thi\u1ec7t h\u1ea1i, &#8220;quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi b\u00e1n&#8221; \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn (theo \u0110i\u1ec1u 160, Kho\u1ea3n 2 v\u00e0 3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). \u0110i\u1ec1u n\u00e0y cho ph\u00e9p c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c, trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c th\u00eam v\u00e0o danh s\u00e1ch ng\u01b0\u1eddi b\u00e1n n\u1ebfu c\u00f4ng ty th\u00f4ng b\u00e1o \u00fd \u0111\u1ecbnh mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3. Khi c\u00f3 y\u00eau c\u1ea7u n\u00e0y, c\u00f4ng ty c\u1ea7n ph\u1ea3i xem x\u00e9t l\u1ea1i v\u00e0 s\u1eeda \u0111\u1ed5i \u0111\u1ec1 xu\u1ea5t c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u00f3 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng (theo \u0110i\u1ec1u 161 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). \u0110i\u1ec1u n\u00e0y l\u00e0 do c\u00f3 c\u01a1 h\u1ed9i b\u00e1n c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng, n\u00ean vi\u1ec7c thi\u1ec7t h\u1ea1i cho c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 nh\u1ecf.<\/p>\n\n\n\n<p>Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u1eb7t ra y\u00eau c\u1ea7u &#8220;ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng&#8221; \u0111\u1ed1i v\u1edbi vi\u1ec7c &#8220;mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3&#8221; nh\u1eb1m b\u1ea3o v\u1ec7 nguy\u00ean t\u1eafc &#8220;b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng&#8221; m\u00e0 lu\u1eadt ph\u00e1p Nh\u1eadt B\u1ea3n coi tr\u1ecdng. N\u1ebfu vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb m\u1ed9t s\u1ed1 c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3 tr\u1edf n\u00ean d\u1ec5 d\u00e0ng, ban qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 t\u0103ng c\u01b0\u1eddng quy\u1ec1n l\u1ef1c ki\u1ec3m so\u00e1t c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng ph\u1ea3n \u0111\u1ed1i v\u1edbi gi\u00e1 cao, d\u1eabn \u0111\u1ebfn c\u00e1c giao d\u1ecbch kh\u00f4ng c\u00f4ng b\u1eb1ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c. \u0110\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng lo ng\u1ea1i n\u00e0y, \u0110i\u1ec1u 160 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n y\u00eau c\u1ea7u ngh\u1ecb quy\u1ebft \u0111\u1eb7c bi\u1ec7t cho vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3 v\u00e0 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng &#8220;quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi b\u00e1n&#8221;. \u0110i\u1ec1u n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch ng\u0103n ch\u1eb7n vi\u1ec7c \u01b0u \u00e1i c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1ea3m b\u1ea3o c\u01a1 h\u1ed9i b\u00e1n c\u1ed5 phi\u1ebfu m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng cho t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng. Quy \u0111\u1ecbnh c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n quy\u1ec1n bi\u1ec3u quy\u1ebft (theo \u0110i\u1ec1u 160, Kho\u1ea3n 4 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n) c\u0169ng l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng. Nh\u1eefng quy tr\u00ecnh nghi\u00eam ng\u1eb7t n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u h\u00ecnh th\u1ee9c m\u00e0 c\u00f2n mang \u00fd ngh\u0129a s\u00e2u s\u1eafc v\u1ec1 vi\u1ec7c b\u1ea3o v\u1ec7 c\u1ed5 \u0111\u00f4ng v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c hi\u1ec3u r\u00f5 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u1eb7c bi\u1ec7t coi tr\u1ecdng s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng trong c\u00e1c giao d\u1ecbch c\u1ee5 th\u1ec3 l\u00e0 m\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muc_dich_cua_viec_huy_bo_co_phieu_quy\"><\/span>M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 h\u00e0nh \u0111\u1ed9ng m\u00e0 c\u00f4ng ty l\u00e0m cho c\u1ed5 phi\u1ebfu qu\u1ef9 m\u00e0 m\u00ecnh n\u1eafm gi\u1eef bi\u1ebfn m\u1ea5t, qua \u0111\u00f3 gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh. Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 ti\u1ec1n \u0111\u1ec1 cho h\u00e0nh \u0111\u1ed9ng n\u00e0y.<\/p>\n\n\n\n<p>Vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi c\u00e1c m\u1ee5c \u0111\u00edch sau:<\/p>\n\n\n\n<p>Th\u1ee9 nh\u1ea5t, l\u00e0 \u0111\u1ec3 chu\u1ea9n h\u00f3a s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu. Vi\u1ec7c h\u1ee7y b\u1ecf l\u00e0m gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh, t\u1eeb \u0111\u00f3 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng c\u1ed5 phi\u1ebfu v\u00e0 d\u1ec5 d\u00e0ng d\u1eabn \u0111\u1ebfn s\u1ef1 t\u0103ng gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu. \u0110i\u1ec1u n\u00e0y c\u00f3 hi\u1ec7u qu\u1ea3 do l\u00e0m gi\u1ea3m l\u01b0\u1ee3ng cung c\u1ed5 phi\u1ebfu l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng, qua \u0111\u00f3 t\u0103ng t\u00ednh khan hi\u1ebfm c\u1ee7a c\u1ed5 phi\u1ebfu. M\u1ee5c \u0111\u00edch c\u0169ng bao g\u1ed3m vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh v\u01b0\u1ee3t m\u1ee9c v\u1ec1 m\u1ed9t m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u00e0 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c qu\u1ea3n l\u00fd c\u1ed5 \u0111\u00f4ng.<\/p>\n\n\n\n<p>Th\u1ee9 hai, l\u00e0 \u0111\u1ec3 n\u00e2ng cao gi\u00e1 tr\u1ecb c\u1ed5 \u0111\u00f4ng v\u00e0 ph\u00f2ng th\u1ee7 tr\u01b0\u1edbc c\u00e1c cu\u1ed9c mua l\u1ea1i th\u00f9 \u0111\u1ecbch. Vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (EPS), qua \u0111\u00f3 t\u0103ng c\u01b0\u1eddng vi\u1ec7c tr\u1ea3 l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng. Ngo\u00e0i ra, vi\u1ec7c gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u0169ng l\u00e0m t\u0103ng r\u00e0o c\u1ea3n cho nh\u1eefng ng\u01b0\u1eddi mua l\u1ea1i th\u00f9 \u0111\u1ecbch khi h\u1ecd c\u1ed1 g\u1eafng mua c\u1ed5 phi\u1ebfu, t\u1eeb \u0111\u00f3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p ph\u00f2ng th\u1ee7.<\/p>\n\n\n\n<p>Th\u1ee9 ba, l\u00e0 \u0111\u1ec3 t\u1eadp trung quy\u1ec1n l\u1ef1c qu\u1ea3n tr\u1ecb trong vi\u1ec7c k\u1ebf th\u1eeba doanh nghi\u1ec7p. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9, trong b\u1ed1i c\u1ea3nh k\u1ebf th\u1eeba doanh nghi\u1ec7p, vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu m\u00e0 ng\u01b0\u1eddi th\u1eeba k\u1ebf mua l\u1ea1i t\u1eeb nh\u1eefng ng\u01b0\u1eddi th\u1eeba k\u1ebf kh\u00e1c c\u00f3 th\u1ec3 l\u00e0m t\u0103ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu c\u1ee7a ng\u01b0\u1eddi th\u1eeba k\u1ebf v\u00e0 t\u1eadp trung quy\u1ec1n l\u1ef1c qu\u1ea3n tr\u1ecb.<\/p>\n\n\n\n<p>Vi\u1ec7c mua l\u1ea1i v\u00e0 h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 hai h\u00e0nh \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp nh\u01b0ng l\u1ea1i li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd trong chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p. C\u1ed5 phi\u1ebfu qu\u1ef9 sau khi \u0111\u01b0\u1ee3c mua l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00f4ng ty gi\u1eef l\u00e0m &#8220;c\u1ed5 phi\u1ebfu kho b\u1ea1c&#8221;, nh\u01b0ng vi\u1ec7c quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee5c ti\u00eau c\u1ee5 th\u1ec3 c\u1ee7a c\u00f4ng ty. Khi gi\u1eef l\u00e0m c\u1ed5 phi\u1ebfu kho b\u1ea1c, c\u00f4ng ty c\u00f3 s\u1ef1 linh ho\u1ea1t \u0111\u1ec3 t\u00e1i s\u1eed d\u1ee5ng ch\u00fang trong t\u01b0\u01a1ng lai nh\u01b0 l\u00e0 ph\u1ea7n th\u01b0\u1edfng c\u1ed5 phi\u1ebfu cho nh\u00e2n vi\u00ean ho\u1eb7c l\u00e0 ph\u1ea7n thanh to\u00e1n trong c\u00e1c th\u01b0\u01a1ng v\u1ee5 M&amp;A. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ch\u1ecdn h\u1ee7y b\u1ecf, nh\u1eefng c\u1ed5 phi\u1ebfu \u0111\u00f3 s\u1ebd bi\u1ebfn m\u1ea5t ho\u00e0n to\u00e0n kh\u1ecfi th\u1ecb tr\u01b0\u1eddng v\u00e0 kh\u00f4ng bao gi\u1edd l\u01b0u th\u00f4ng tr\u1edf l\u1ea1i. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m v\u0129nh vi\u1ec5n s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh, \u0111\u1ea3m b\u1ea3o t\u0103ng gi\u00e1 tr\u1ecb cho t\u1eebng c\u1ed5 phi\u1ebfu v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ph\u00f2ng th\u1ee7 tr\u01b0\u1edbc c\u00e1c cu\u1ed9c mua l\u1ea1i th\u00f9 \u0111\u1ecbch. S\u1ef1 l\u1ef1a ch\u1ecdn gi\u1eefa &#8220;s\u1edf h\u1eefu&#8221; v\u00e0 &#8220;h\u1ee7y b\u1ecf&#8221; d\u1ef1a tr\u00ean nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb kh\u00e1c nhau, t\u1eeb nhu c\u1ea7u v\u1ed1n ng\u1eafn h\u1ea1n, ch\u00ednh s\u00e1ch tr\u1ea3 l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng, ch\u00ednh s\u00e1ch v\u1ed1n d\u00e0i h\u1ea1n, \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c M&amp;A v\u00e0 k\u1ebf ho\u1ea1ch k\u1ebf th\u1eeba doanh nghi\u1ec7p. V\u00ed d\u1ee5, n\u1ebfu kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n M&amp;A trong t\u01b0\u01a1ng lai cao, c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn gi\u1eef c\u1ed5 phi\u1ebfu kho b\u1ea1c, trong khi n\u1ebfu \u01b0u ti\u00ean c\u1ea3i thi\u1ec7n gi\u00e1 c\u1ed5 phi\u1ebfu ho\u1eb7c \u1ed5n \u0111\u1ecbnh quy\u1ec1n l\u1ef1c qu\u1ea3n tr\u1ecb, c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn h\u1ee7y b\u1ecf. S\u1ef1 ph\u1ed1i h\u1ee3p n\u00e0y cho th\u1ea5y \u0111\u1ed9 s\u00e2u c\u1ee7a s\u1ef1 linh ho\u1ea1t chi\u1ebfn l\u01b0\u1ee3c m\u00e0 h\u1ec7 th\u1ed1ng c\u1ed5 phi\u1ebfu qu\u1ef9 mang l\u1ea1i cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yeu_cau_phap_ly_va_thu_tuc_huy_co_phieu_quy_theo_Luat_Cong_ty_Nhat_Ban\"><\/span>Y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 th\u1ee7 t\u1ee5c h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Th\u1ee7 t\u1ee5c h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a so v\u1edbi quy tr\u00ecnh mua l\u1ea1i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quyet_dinh_huy_bo_boi_Hoi_dong_quan_tri_Dieu_178_cua_Luat_Cong_ty_Nhat_Ban\"><\/span>Quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf b\u1edfi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 178 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u1ec3 h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 c\u1ee7a m\u00ecnh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f4ng ty ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu qu\u1ef9 s\u1ebd h\u1ee7y (\u0111\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu lo\u1ea1i, c\u1ea7n x\u00e1c \u0111\u1ecbnh lo\u1ea1i c\u1ed5 phi\u1ebfu v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ee7a t\u1eebng lo\u1ea1i) theo \u0110i\u1ec1u 178, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 thi\u1ebft l\u1eadp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, quy\u1ebft \u0111\u1ecbnh h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 n\u00e0y ph\u1ea3i th\u00f4ng qua ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb theo \u0110i\u1ec1u 178, Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<p>Tr\u00e1i ng\u01b0\u1ee3c v\u1edbi vi\u1ec7c &#8220;mua l\u1ea1i&#8221; c\u1ed5 phi\u1ebfu qu\u1ef9, c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng (\u0111\u00f4i khi l\u00e0 quy\u1ebft \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t), vi\u1ec7c &#8220;h\u1ee7y b\u1ecf&#8221; ch\u1ec9 c\u1ea7n th\u00f4ng qua ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 \u0111\u00e1nh gi\u00e1 kh\u00e1c bi\u1ec7t v\u1ec1 c\u1ed5 phi\u1ebfu qu\u1ef9 trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 h\u00e0nh \u0111\u1ed9ng tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty cho c\u1ed5 \u0111\u00f4ng, c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a ch\u1ee7 n\u1ee3 v\u00e0 c\u1ed5 \u0111\u00f4ng kh\u00e1c nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n v\u1ed1n cho th\u1ea5y. Do \u0111\u00f3, s\u1ef1 ch\u1ea5p thu\u1eadn nghi\u00eam ng\u1eb7t h\u01a1n t\u1eeb \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. M\u1eb7t kh\u00e1c, vi\u1ec7c h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9 l\u00e0 h\u00e0nh \u0111\u1ed9ng l\u00e0m cho c\u1ed5 phi\u1ebfu qu\u1ef9 m\u00e0 c\u00f4ng ty \u0111\u00e3 s\u1edf h\u1eefu bi\u1ebfn m\u1ea5t, l\u00e0m gi\u1ea3m t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a c\u00f4ng ty (c\u00f3 x\u1eed l\u00fd k\u1ebf to\u00e1n nh\u01b0ng kh\u00e1c v\u1edbi vi\u1ec7c gi\u1ea3m v\u1ed1n th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c qu\u1ef9 d\u1ef1 tr\u1eef v\u1ed1n). Th\u1ef1c t\u1ebf, vi\u1ec7c n\u00e0y th\u01b0\u1eddng mang l\u1ea1i l\u1ee3i \u00edch cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu nh\u01b0 vi\u1ec7c t\u0103ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu m\u1ed7i c\u1ed5 ph\u1ea7n, do \u0111\u00f3 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u00e1nh gi\u00e1 \u0111\u00e2y l\u00e0 h\u00e0nh \u0111\u1ed9ng &#8220;kh\u00f4ng g\u00e2y b\u1ea5t l\u1ee3i l\u1edbn&#8221; cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c, giao quy\u1ebft \u0111\u1ecbnh cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. S\u1ef1 \u0111\u01a1n gi\u1ea3n h\u00f3a n\u00e0y l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c lu\u1eadt ph\u00e1p cung c\u1ea5p s\u1ef1 linh ho\u1ea1t, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch v\u1ed1n m\u1ed9t c\u00e1ch linh \u0111\u1ed9ng h\u01a1n, ph\u1ea3n \u00e1nh \u00fd ngh\u0129a chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a c\u1ed5 phi\u1ebfu qu\u1ef9 trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_sau_khi_huy_co_phieu_quy\"><\/span>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd sau khi h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh c\u1ee7a c\u00f4ng ty gi\u1ea3m do h\u1ee7y c\u1ed5 phi\u1ebfu qu\u1ef9, c\u00f4ng ty ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng. Vi\u1ec7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong v\u00f2ng 2 tu\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c. \u0110\u1ed1i v\u1edbi c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu gi\u1ea5y, ng\u00e0y h\u1ee7y c\u1ed5 phi\u1ebfu v\u00e0 x\u00f3a b\u1ecf th\u00f4ng tin trong s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng s\u1ebd l\u00e0 ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_Luu_Y_Thuc_Tien_Danh_Cho_Nha_Dau_Tu_Nuoc_Ngoai_Can_Biet_Khi_Tham_Gia_Thi_Truong_Nhat_Ban\"><\/span>Nh\u1eefng L\u01b0u \u00dd Th\u1ef1c Ti\u1ec5n D\u00e0nh Cho Nh\u00e0 \u0110\u1ea7u T\u01b0 N\u01b0\u1edbc Ngo\u00e0i C\u1ea7n Bi\u1ebft Khi Tham Gia Th\u1ecb Tr\u01b0\u1eddng Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia v\u00e0o c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 ho\u1eb7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu theo Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n, c\u00f3 nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd \u0111\u1eb7c th\u00f9 c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ap_dung_Luat_Ngoai_Hoi_va_Thuong_Mai_Quoc_Te_cua_Nhat_Ban_Luat_Ngoai_Hoi\"><\/span>\u00c1p d\u1ee5ng Lu\u1eadt Ngo\u1ea1i H\u1ed1i v\u00e0 Th\u01b0\u01a1ng M\u1ea1i Qu\u1ed1c T\u1ebf c\u1ee7a Nh\u1eadt B\u1ea3n (Lu\u1eadt Ngo\u1ea1i H\u1ed1i)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp v\u00e0o doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n, \u0111\u1ea7u t\u01b0 \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 &#8220;\u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u1ed9i \u0111\u1ecba&#8221; v\u00e0 tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt Ngo\u1ea1i H\u1ed1i v\u00e0 Th\u01b0\u01a1ng M\u1ea1i Qu\u1ed1c T\u1ebf c\u1ee7a Nh\u1eadt B\u1ea3n (Lu\u1eadt Ngo\u1ea1i H\u1ed1i). \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n ho\u1ea1t \u0111\u1ed9ng trong &#8220;ng\u00e0nh ngh\u1ec1 ch\u1ec9 \u0111\u1ecbnh&#8221; li\u00ean quan \u0111\u1ebfn an ninh qu\u1ed1c gia nh\u01b0 qu\u1ed1c ph\u00f2ng, th\u00f4ng tin li\u00ean l\u1ea1c, n\u0103ng l\u01b0\u1ee3ng, ho\u1eb7c vi\u1ec7c mua c\u1ed5 ph\u1ea7n v\u1edbi t\u1ef7 l\u1ec7 v\u01b0\u1ee3t qu\u00e1 m\u1ed9t ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh (v\u00ed d\u1ee5, t\u1ef7 l\u1ec7 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u00ean 10%), nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n th\u1ef1c hi\u1ec7n &#8220;th\u00f4ng b\u00e1o tr\u01b0\u1edbc&#8221; \u0111\u1ebfn c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng nh\u01b0 B\u1ed9 Kinh t\u1ebf, Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p ho\u1eb7c B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, v\u00e0 c\u1ea7n tr\u1ea3i qua qu\u00e1 tr\u00ecnh xem x\u00e9t (th\u01b0\u1eddng k\u00e9o d\u00e0i 30 ng\u00e0y). N\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o tr\u01b0\u1edbc ho\u1eb7c th\u00f4ng b\u00e1o sai s\u1ef1 th\u1eadt, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb \u00e1p d\u1ee5ng h\u00ecnh ph\u1ea1t, do \u0111\u00f3 c\u1ea7n ph\u1ea3i h\u1ebft s\u1ee9c ch\u00fa \u00fd. Ngo\u00e0i ra, c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng mi\u1ec5n tr\u1eeb th\u00f4ng b\u00e1o tr\u01b0\u1edbc n\u1ebfu tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 ti\u00eau chu\u1ea9n nh\u1ea5t \u0111\u1ecbnh nh\u01b0 kh\u00f4ng tham gia v\u00e0o qu\u1ea3n l\u00fd, nh\u01b0ng vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anh_Huong_Thue_Khoan\"><\/span>\u1ea2nh H\u01b0\u1edfng Thu\u1ebf Kho\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 g\u00e2y ra h\u1eadu qu\u1ea3 v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng b\u00e1n c\u1ed5 phi\u1ebfu. Khi c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 v\u00e0 tr\u1ea3 ti\u1ec1n cho c\u1ed5 \u0111\u00f4ng, m\u1ed9t ph\u1ea7n c\u1ee7a s\u1ed1 ti\u1ec1n tr\u1ea3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 &#8220;c\u1ed5 t\u1ee9c gi\u1ea3 \u0111\u1ecbnh&#8221; v\u00e0 tr\u1edf th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. \u0110i\u1ec1u n\u00e0y l\u00e0 do s\u1ed1 ti\u1ec1n tr\u1ea3 \u0111\u01b0\u1ee3c coi l\u00e0 bao g\u1ed3m c\u1ea3 ph\u1ea7n ho\u00e0n tr\u1ea3 v\u1ed1n g\u1ed1c c\u1ee7a c\u1ed5 phi\u1ebfu v\u00e0 ph\u1ea7n ho\u00e0n tr\u1ea3 l\u1ee3i nhu\u1eadn. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c ph\u00e1p nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, nguy\u00ean t\u1eafc chung l\u00e0 s\u1ebd b\u1ecb \u00e1p d\u1ee5ng thu\u1ebf t\u1ea1m thu ngu\u1ed3n v\u1edbi t\u1ef7 l\u1ec7 20.42%. Tuy nhi\u00ean, n\u1ebfu gi\u1eefa Nh\u1eadt B\u1ea3n v\u00e0 qu\u1ed1c gia c\u01b0 tr\u00fa c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f3 k\u00fd k\u1ebft hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, th\u00ec theo quy \u0111\u1ecbnh c\u1ee7a hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3, thu\u1ebf t\u1ea1m thu ngu\u1ed3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u1ee7a M\u1ef9 th\u1ef1c hi\u1ec7n mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9, k\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2023, c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng \u00e1p d\u1ee5ng thu\u1ebf ph\u1ee5 tr\u1ed9i 1% (excise tax) \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u1ee5 th\u1ec3, v\u00e0 h\u1ec7 th\u1ed1ng n\u00e0y c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang Nh\u1eadt B\u1ea3n s\u1edf h\u1eefu c\u00f4ng ty con t\u1ea1i M\u1ef9, do \u0111\u00f3 vi\u1ec7c x\u00e1c nh\u1eadn v\u1edbi chuy\u00ean gia thu\u1ebf qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Quan_Trong_Cua_Su_Ho_Tro_Tu_Chuyen_Gia_Trong_Luat_Phap_Nhat_Ban\"><\/span>T\u1ea7m Quan Tr\u1ecdng C\u1ee7a S\u1ef1 H\u1ed7 Tr\u1ee3 T\u1eeb Chuy\u00ean Gia Trong Lu\u1eadt Ph\u00e1p Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 nghi\u00eam ng\u1eb7t v\u1ec1 th\u1ee7 t\u1ee5c mua l\u1ea1i v\u00e0 h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9. M\u1eb7c d\u00f9 c\u00e1c th\u1ee7 t\u1ee5c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n, khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia v\u00e0o c\u00e1c giao d\u1ecbch n\u00e0y, h\u1ecd kh\u00f4ng ch\u1ec9 ph\u1ea3i tu\u00e2n theo Lu\u1eadt C\u00f4ng ty m\u00e0 c\u00f2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ed3ng ch\u00e9o c\u00e1c quy \u0111\u1ecbnh t\u1eeb nhi\u1ec1u l\u0129nh v\u1ef1c ph\u00e1p lu\u1eadt kh\u00e1c nhau nh\u01b0 Lu\u1eadt Ngo\u1ea1i H\u1ed1i v\u00e0 thu\u1ebf qu\u1ed1c t\u1ebf. V\u00ed d\u1ee5, khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i mua c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n thu\u1ed9c ng\u00e0nh ngh\u1ec1 ch\u1ec9 \u0111\u1ecbnh, ngo\u00e0i vi\u1ec7c tu\u00e2n th\u1ee7 th\u1ee7 t\u1ee5c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 theo Lu\u1eadt C\u00f4ng ty, h\u1ecd c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o tr\u01b0\u1edbc theo Lu\u1eadt Ngo\u1ea1i H\u1ed1i, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ecbch tr\u00ecnh giao d\u1ecbch. H\u01a1n n\u1eefa, n\u1ebfu s\u1ed1 ti\u1ec1n tr\u1ea3 cho vi\u1ec7c b\u00e1n c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 &#8220;c\u1ed5 t\u1ee9c gi\u1ea3 \u0111\u1ecbnh&#8221;, vi\u1ec7c x\u1eed l\u00fd thu\u1ebf s\u1ebd tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p t\u00f9y thu\u1ed9c v\u00e0o qu\u1ed1c gia c\u01b0 tr\u00fa c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n<p>Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 thu\u1ebf kho\u00e1n ch\u1ed3ng ch\u00e9o nh\u01b0 v\u1eady c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c nh\u01b0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd, chi ph\u00ed ph\u00e1t sinh th\u00eam, th\u1eadm ch\u00ed l\u00e0 vi\u1ec7c h\u1ee7y b\u1ecf giao d\u1ecbch \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c quy \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u1ee7a Lu\u1eadt Ngo\u1ea1i H\u1ed1i, h\u1ec7 th\u1ed1ng c\u1ea5p ph\u00e9p theo t\u1eebng ng\u00e0nh ngh\u1ec1, v\u00e0 x\u1eed l\u00fd thu\u1ebf ph\u1ee9c t\u1ea1p, vi\u1ec7c c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1ec1 lu\u1eadt ph\u00e1p v\u00e0 thu\u1ebf c\u1ee7a Nh\u1eadt B\u1ea3n l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 thi\u1ebfu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_luoc\"><\/span>T\u00f3m l\u01b0\u1ee3c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c mua l\u1ea1i v\u00e0 h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 trong Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu trong ch\u00ednh s\u00e1ch v\u1ed1n c\u1ee7a doanh nghi\u1ec7p, v\u00e0 l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng h\u1ed7 tr\u1ee3 cho nhi\u1ec1u chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb \u0111a d\u1ea1ng nh\u01b0 tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng, ph\u00f2ng th\u1ee7 tr\u01b0\u1edbc c\u00e1c cu\u1ed9c th\u00e2u t\u00f3m th\u00f9 \u0111\u1ecbch, k\u1ebf th\u1eeba doanh nghi\u1ec7p, v\u00e0 M&amp;A. S\u1ef1 chuy\u1ec3n \u0111\u1ed5i t\u1eeb l\u1ec7nh c\u1ea5m nguy\u00ean t\u1eafc d\u01b0\u1edbi Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i c\u0169 sang nguy\u00ean t\u1eafc t\u1ef1 do h\u00f3a trong Lu\u1eadt C\u00f4ng ty hi\u1ec7n \u0111\u1ea1i c\u1ee7a Nh\u1eadt B\u1ea3n cho th\u1ea5y h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt \u0111\u00e3 ph\u00e1t tri\u1ec3n \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n c\u00f3 th\u1ec3 tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n m\u1ed9t c\u00e1ch linh ho\u1ea1t v\u00e0 nhanh nh\u1eb9n h\u01a1n. Vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 \u0111i k\u00e8m v\u1edbi nh\u1eefng quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t v\u1ec1 ngu\u1ed3n v\u1ed1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, v\u00e0 trong tr\u01b0\u1eddng h\u1ee3p mua t\u1eeb c\u1ed5 \u0111\u00f4ng c\u1ee5 th\u1ec3, c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t v\u00e0 quy\u1ec1n y\u00eau c\u1ea7u b\u1ed5 sung t\u1eeb ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 b\u1ea3o v\u1ec7 nguy\u00ean t\u1eafc b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u1ed5 \u0111\u00f4ng. M\u1eb7t kh\u00e1c, vi\u1ec7c h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ec9 qua quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a.<\/p>\n\n\n\n<p>Khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia v\u00e0o c\u00e1c giao d\u1ecbch n\u00e0y, h\u1ecd kh\u00f4ng ch\u1ec9 c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n m\u00e0 c\u00f2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c quy \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 theo Lu\u1eadt Ngo\u1ea1i h\u1ed1i v\u00e0 Th\u01b0\u01a1ng m\u1ea1i Qu\u1ed1c t\u1ebf (FEFTA) c\u1ee7a Nh\u1eadt B\u1ea3n, c\u0169ng nh\u01b0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng ph\u1ee9c t\u1ea1p v\u1ec1 thu\u1ebf. \u0110\u1ec3 v\u01b0\u1ee3t qua nh\u1eefng th\u00e1ch th\u1ee9c ph\u00e1p l\u00fd v\u00e0 thu\u1ebf khoa h\u1ecdc n\u00e0y m\u1ed9t c\u00e1ch tr\u00f4i ch\u1ea3y, s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c chuy\u00ean gia am hi\u1ec3u h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt c\u1ee7a Nh\u1eadt B\u1ea3n, th\u1ef1c ti\u1ec5n kinh doanh v\u00e0 thu\u1ebf qu\u1ed1c t\u1ebf l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng.<\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Monolith c\u00f3 kinh nghi\u1ec7m phong ph\u00fa trong l\u0129nh v\u1ef1c ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn c\u1ed5 phi\u1ebfu v\u00e0 \u0111\u00e3 h\u1ed7 tr\u1ee3 cho nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. Ch\u00fang t\u00f4i c\u00f3 c\u00e1c lu\u1eadt s\u01b0 n\u00f3i ti\u1ebfng Anh v\u1edbi b\u1eb1ng c\u1ea5p lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f3 kh\u1ea3 n\u0103ng cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd ch\u1ea5t l\u01b0\u1ee3ng cao d\u1ef1a tr\u00ean ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n v\u1ec1 Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n b\u1eb1ng c\u1ea3 ti\u1ebfng Nh\u1eadt v\u00e0 ti\u1ebfng Anh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kh\u00e1i ni\u1ec7m v\u1ec1 c\u1ed5 phi\u1ebfu qu\u1ef9 trong Lu\u1eadt C\u00f4ng ty c\u1ee7a Nh\u1eadt B\u1ea3n (Lu\u1eadt s\u1ed1 86 n\u0103m 2005) \u0111\u00f3ng m\u1ed9t vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 vi\u1ec7c n\u00e2ng cao gi\u00e1 tr\u1ecb c\u1ed5 \u0111\u00f4ng. C\u1ed5 phi\u1ebfu q [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":71347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,85],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71195"}],"collection":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/comments?post=71195"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71195\/revisions"}],"predecessor-version":[{"id":71348,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71195\/revisions\/71348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/71347"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=71195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=71195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=71195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}