{"id":71281,"date":"2025-09-02T15:13:11","date_gmt":"2025-09-02T06:13:11","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=71281"},"modified":"2025-10-17T00:28:55","modified_gmt":"2025-10-16T15:28:55","slug":"indemnification-dando-insurance-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/indemnification-dando-insurance-japan","title":{"rendered":"Gi\u1ea3i th\u00edch v\u1ec1 h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng v\u00e0 b\u1ea3o hi\u1ec3m D&amp;O trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n"},"content":{"rendered":"\n<p>M\u1ed9t trong nh\u1eefng ti\u1ebfn tri\u1ec3n quan tr\u1ecdng nh\u1ea5t trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n g\u1ea7n \u0111\u00e2y l\u00e0 vi\u1ec7c gi\u1edbi thi\u1ec7u m\u1ed9t h\u1ec7 th\u1ed1ng m\u1edbi \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u00e1 nh\u00e2n m\u00e0 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t, th\u00f4ng qua s\u1eeda \u0111\u1ed5i lu\u1eadt v\u00e0o n\u0103m 2019 (Heisei 31). S\u1eeda \u0111\u1ed5i n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00fac \u0111\u1ea9y c\u00e1c c\u00f4ng ty Nh\u1eadt B\u1ea3n th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd t\u00edch c\u1ef1c v\u00e0 chi\u1ebfn l\u01b0\u1ee3c h\u01a1n trong m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh to\u00e0n c\u1ea7u, hay c\u00f2n g\u1ecdi l\u00e0 &#8220;qu\u1ea3n l\u00fd t\u1ea5n c\u00f4ng&#8221;. Nh\u1eefng quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd nh\u01b0 v\u1eady t\u1ea5t y\u1ebfu \u0111i k\u00e8m v\u1edbi r\u1ee7i ro, nh\u01b0ng n\u1ebfu c\u00e1c c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd qu\u00e1 lo s\u1ee3 v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng, d\u1eabn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd b\u1ecb thu h\u1eb9p, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 c\u1ea3n tr\u1edf s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u00e3 thi\u1ebft l\u1eadp m\u1ed9t khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng nh\u1eb1m gi\u1ea3m thi\u1ec3u r\u1ee7i ro c\u00e1 nh\u00e2n m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho nh\u00e2n t\u00e0i xu\u1ea5t s\u1eafc c\u00f3 th\u1ec3 y\u00ean t\u00e2m ph\u00e1t huy n\u0103ng l\u1ef1c c\u1ee7a m\u00ecnh. Trung t\u00e2m c\u1ee7a c\u1ea3i c\u00e1ch n\u00e0y l\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn &#8220;h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng&#8221; v\u00e0 &#8220;b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1n b\u1ed9 (D&amp;O insurance)&#8221;. Nh\u1eefng h\u1ec7 th\u1ed1ng n\u00e0y mang l\u1ea1i quy t\u1eafc r\u00f5 r\u00e0ng cho nh\u1eefng l\u0129nh v\u1ef1c tr\u01b0\u1edbc \u0111\u00e2y c\u00f3 v\u1ecb tr\u00ed ph\u00e1p l\u00fd m\u01a1 h\u1ed3, \u0111\u00f3ng vai tr\u00f2 c\u1ef1c k\u1ef3 quan tr\u1ecdng trong vi\u1ec7c n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 n\u1ed9i dung, quy tr\u00ecnh v\u00e0 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n c\u1ee7a hai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro quan tr\u1ecdng n\u00e0y d\u1ef1a tr\u00ean 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\/indemnification-dando-insurance-japan\/#Su_Thiet_Lap_He_Thong_Quan_Ly_Rui_Ro_Moi_Theo_Luat_Cong_Ty_Nhat_Ban_Sua_Doi\" title=\"S\u1ef1 Thi\u1ebft L\u1eadp H\u1ec7 Th\u1ed1ng Qu\u1ea3n L\u00fd R\u1ee7i Ro M\u1edbi Theo Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n S\u1eeda \u0110\u1ed5i\">S\u1ef1 Thi\u1ebft L\u1eadp H\u1ec7 Th\u1ed1ng Qu\u1ea3n L\u00fd R\u1ee7i Ro M\u1edbi Theo Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n S\u1eeda \u0110\u1ed5i<\/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\/indemnification-dando-insurance-japan\/#Hop_Dong_Boi_Thuong_Giai_Thich_Dua_Tren_Dieu_430-2_cua_Luat_Cong_Ty_Nhat_Ban_Japan\" title=\"H\u1ee3p \u0110\u1ed3ng B\u1ed3i Th\u01b0\u1eddng: Gi\u1ea3i Th\u00edch D\u1ef1a Tr\u00ean \u0110i\u1ec1u 430-2 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n (Japan)\">H\u1ee3p \u0110\u1ed3ng B\u1ed3i Th\u01b0\u1eddng: Gi\u1ea3i Th\u00edch D\u1ef1a Tr\u00ean \u0110i\u1ec1u 430-2 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n (Japan)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/indemnification-dando-insurance-japan\/#Bao_hiem_trach_nhiem_boi_thuong_cho_giam_doc_va_can_bo_D_O%E4%BF%9D%E9%99%BA_Giai_thich_dua_tren_Dieu_430-3_cua_Luat_Cong_ty_Nhat_Ban\" title=\"B\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1n b\u1ed9 (D&amp;O\u4fdd\u967a): Gi\u1ea3i th\u00edch d\u1ef1a tr\u00ean \u0110i\u1ec1u 430-3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n\">B\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1n b\u1ed9 (D&amp;O\u4fdd\u967a): Gi\u1ea3i th\u00edch d\u1ef1a tr\u00ean \u0110i\u1ec1u 430-3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/indemnification-dando-insurance-japan\/#Phan_Tich_So_Sanh_Hop_Dong_Boi_Thuong_va_Bao_Hiem_D_O\" title=\"Ph\u00e2n T\u00edch So S\u00e1nh H\u1ee3p \u0110\u1ed3ng B\u1ed3i Th\u01b0\u1eddng v\u00e0 B\u1ea3o Hi\u1ec3m D&amp;O\">Ph\u00e2n T\u00edch So S\u00e1nh H\u1ee3p \u0110\u1ed3ng B\u1ed3i Th\u01b0\u1eddng v\u00e0 B\u1ea3o Hi\u1ec3m D&amp;O<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/indemnification-dando-insurance-japan\/#Tam_Quan_Trong_Thuc_Tien_Tu_Cac_An_Le_Gan_Day\" title=\"T\u1ea7m Quan Tr\u1ecdng Th\u1ef1c Ti\u1ec5n: T\u1eeb C\u00e1c \u00c1n L\u1ec7 G\u1ea7n \u0110\u00e2y\">T\u1ea7m Quan Tr\u1ecdng Th\u1ef1c Ti\u1ec5n: T\u1eeb C\u00e1c \u00c1n L\u1ec7 G\u1ea7n \u0110\u00e2y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/indemnification-dando-insurance-japan\/#Tom_tat\" title=\"T\u00f3m t\u1eaft\">T\u00f3m t\u1eaft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Su_Thiet_Lap_He_Thong_Quan_Ly_Rui_Ro_Moi_Theo_Luat_Cong_Ty_Nhat_Ban_Sua_Doi\"><\/span>S\u1ef1 Thi\u1ebft L\u1eadp H\u1ec7 Th\u1ed1ng Qu\u1ea3n L\u00fd R\u1ee7i Ro M\u1edbi Theo Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n S\u1eeda \u0110\u1ed5i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tr\u01b0\u1edbc khi Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0o n\u0103m 2019 (n\u0103m 2019), kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng n\u00e0o cho vi\u1ec7c doanh nghi\u1ec7p ch\u1ecbu chi ph\u00ed li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a ban l\u00e3nh \u0111\u1ea1o. Trong th\u1ef1c t\u1ebf, \u0111\u00e3 c\u00f3 nh\u1eefng n\u1ed7 l\u1ef1c d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 Nh\u1eadt B\u1ea3n (v\u00ed d\u1ee5, Kho\u1ea3n 3 \u0110i\u1ec1u 650 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 Nh\u1eadt B\u1ea3n) \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, nh\u01b0ng ph\u1ea1m vi v\u00e0 th\u1ee7 t\u1ee5c b\u1ed3i th\u01b0\u1eddng kh\u00f4ng r\u00f5 r\u00e0ng, d\u1eabn \u0111\u1ebfn thi\u1ebfu \u1ed5n \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n\n\n\n<p>V\u1ea5n \u0111\u1ec1 l\u1edbn nh\u1ea5t l\u00e0 &#8220;xung \u0111\u1ed9t l\u1ee3i \u00edch.&#8221; Vi\u1ec7c doanh nghi\u1ec7p ch\u1ecbu chi ph\u00ed cho m\u1ed9t c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 &#8220;giao d\u1ecbch xung \u0111\u1ed9t l\u1ee3i \u00edch&#8221; gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch xung \u0111\u1ed9t l\u1ee3i \u00edch theo Kho\u1ea3n 1 \u0110i\u1ec1u 356 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, c\u1ea7n c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, d\u1eabn \u0111\u1ebfn s\u1ef1 ph\u1ee9c t\u1ea1p trong th\u1ee7 t\u1ee5c v\u00e0 s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd.<\/p>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng n\u00e0y, Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n s\u1eeda \u0111\u1ed5i n\u0103m 2019 (n\u0103m 2019) \u0111\u00e3 thi\u1ebft l\u1eadp quy \u0111\u1ecbnh v\u1ec1 &#8220;h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng&#8221; t\u1ea1i \u0110i\u1ec1u 430-2 v\u00e0 &#8220;h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c c\u00e1n b\u1ed9&#8221; t\u1ea1i \u0110i\u1ec1u 430-3. M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i lu\u1eadt n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ea3o v\u1ec7 c\u00e1 nh\u00e2n kh\u1ecfi r\u1ee7i ro ph\u00e1p l\u00fd. N\u00f3 c\u00f2n bao g\u1ed3m \u00fd \u0111\u1ecbnh ch\u00ednh s\u00e1ch kinh t\u1ebf r\u1ed9ng l\u1edbn h\u01a1n. B\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t khung b\u1ea3o v\u1ec7 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng v\u00e0 \u1ed5n \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng thu h\u00fat nh\u00e2n t\u00e0i xu\u1ea5t s\u1eafc t\u1eeb trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi, c\u00e1c c\u00e1 nh\u00e2n \u0111\u1ea3m nh\u1eadn vai tr\u00f2 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1edbi s\u1ef1 ch\u1ea5p nh\u1eadn r\u1ee7i ro h\u1ee3p l\u00fd c\u1ea7n thi\u1ebft cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i lo s\u1ee3 qu\u00e1 m\u1ee9c v\u1ec1 r\u1ee7i ro ki\u1ec7n t\u1ee5ng kh\u00f4ng c\u00f4ng b\u1eb1ng. Do \u0111\u00f3, c\u00e1c h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ecbnh v\u1ecb nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c nh\u1eb1m bi\u1ebfn \u0111\u1ed5i v\u0103n h\u00f3a qu\u1ea3n l\u00fd c\u1ee7a c\u00e1c c\u00f4ng ty Nh\u1eadt B\u1ea3n tr\u1edf n\u00ean n\u0103ng \u0111\u1ed9ng v\u00e0 c\u1ea1nh tranh h\u01a1n, qua \u0111\u00f3 th\u00fac \u0111\u1ea9y s\u1ef1 t\u0103ng tr\u01b0\u1edfng c\u1ee7a to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hop_Dong_Boi_Thuong_Giai_Thich_Dua_Tren_Dieu_430-2_cua_Luat_Cong_Ty_Nhat_Ban_Japan\"><\/span>H\u1ee3p \u0110\u1ed3ng B\u1ed3i Th\u01b0\u1eddng: Gi\u1ea3i Th\u00edch D\u1ef1a Tr\u00ean \u0110i\u1ec1u 430-2 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n (Japan)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft tr\u1ef1c ti\u1ebfp gi\u1eefa c\u00f4ng ty v\u00e0 c\u00e1 nh\u00e2n, trong \u0111\u00f3 c\u00f4ng ty cam k\u1ebft b\u1ed3i th\u01b0\u1eddng cho c\u00e1c chi ph\u00ed ho\u1eb7c t\u1ed5n th\u1ea5t c\u1ee5 th\u1ec3 ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. H\u1ec7 th\u1ed1ng n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong \u0110i\u1ec1u 430-2 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n (Japan). &nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng n\u00e0y, nguy\u00ean t\u1eafc l\u00e0 c\u1ea7n c\u00f3 ngh\u1ecb quy\u1ebft c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng. Tuy nhi\u00ean, trong c\u00e1c c\u00f4ng ty c\u00f3 thi\u1ebft l\u1eadp h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, n\u1ed9i dung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh th\u00f4ng qua ngh\u1ecb quy\u1ebft c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a b\u1ed3i th\u01b0\u1eddng kh\u00f4ng th\u1ec3 tham gia v\u00e0o vi\u1ec7c bi\u1ec3u quy\u1ebft do c\u00f3 l\u1ee3i \u00edch \u0111\u1eb7c bi\u1ec7t trong ngh\u1ecb quy\u1ebft \u0111\u00f3 (gi\u00e1m \u0111\u1ed1c c\u00f3 l\u1ee3i \u00edch \u0111\u1eb7c bi\u1ec7t). &nbsp;<\/p>\n\n\n\n<p>Ph\u1ea1m vi b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng theo lu\u1eadt ph\u00e1p. C\u1ee5 th\u1ec3, c\u00f3 th\u1ec3 chia th\u00e0nh hai lo\u1ea1i ch\u00ednh sau:<\/p>\n\n\n\n<ol start=\"1\">\n<li>Chi ph\u00ed ph\u00f2ng v\u1ec7: L\u00e0 c\u00e1c chi ph\u00ed nh\u01b0 ph\u00ed lu\u1eadt s\u01b0 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 khi b\u1ecb nghi ng\u1edd vi ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u truy c\u1ee9u tr\u00e1ch nhi\u1ec7m (\u0110i\u1ec1u 430-2, Kho\u1ea3n 1, M\u1ee5c 1 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n). Bao g\u1ed3m c\u1ea3 chi ph\u00ed ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111i\u1ec1u tra tr\u01b0\u1edbc khi c\u00f3 v\u1ee5 ki\u1ec7n ch\u00ednh th\u1ee9c. &nbsp;<\/li>\n\n\n\n<li>Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 ti\u1ec1n h\u00f2a gi\u1ea3i \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba: L\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 khi ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i g\u00e2y ra cho b\u00ean th\u1ee9 ba li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 (\u0110i\u1ec1u 430-2, Kho\u1ea3n 1, M\u1ee5c 2 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n). &nbsp;<\/li>\n<\/ol>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, \u0111\u1ec3 ng\u0103n ch\u1eb7n vi\u1ec7c l\u1ea1m d\u1ee5ng h\u1ec7 th\u1ed1ng n\u00e0y v\u00e0 duy tr\u00ec k\u1ef7 lu\u1eadt c\u00e1 nh\u00e2n, b\u1ed3i th\u01b0\u1eddng c\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf nghi\u00eam ng\u1eb7t. Theo \u0110i\u1ec1u 430-2, Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n, c\u00f4ng ty kh\u00f4ng th\u1ec3 b\u1ed3i th\u01b0\u1eddng cho c\u00e1c chi ph\u00ed ho\u1eb7c t\u1ed5n th\u1ea5t sau:<\/p>\n\n\n\n<ul>\n<li>Chi ph\u00ed ph\u00f2ng v\u1ec7 khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 v\u1edbi m\u1ee5c \u0111\u00edch tr\u1ee5c l\u1ee3i b\u1ea5t ch\u00ednh cho b\u1ea3n th\u00e2n ho\u1eb7c b\u00ean th\u1ee9 ba, ho\u1eb7c v\u1edbi m\u1ee5c \u0111\u00edch g\u00e2y thi\u1ec7t h\u1ea1i cho c\u00f4ng ty. &nbsp;<\/li>\n\n\n\n<li>To\u00e0n b\u1ed9 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 ti\u1ec1n h\u00f2a gi\u1ea3i \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba khi c\u00e1 nh\u00e2n c\u00f3 \u00e1c \u00fd ho\u1eb7c l\u1ed7i nghi\u00eam tr\u1ecdng (\u0110i\u1ec1u 430-2, Kho\u1ea3n 2, M\u1ee5c 3 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n). &nbsp;<\/li>\n\n\n\n<li>S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00f4ng ty (tr\u00e1ch nhi\u1ec7m do l\u01a1 l\u00e0 nhi\u1ec7m v\u1ee5 theo \u0110i\u1ec1u 423, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n). &nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n nguy\u00ean t\u1eafc quan tr\u1ecdng n\u1eb1m \u1edf c\u1ed1t l\u00f5i c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n. C\u1ee5 th\u1ec3, h\u1ec7 th\u1ed1ng b\u1ed3i th\u01b0\u1eddng nh\u1eb1m b\u1ea3o v\u1ec7 c\u00e1 nh\u00e2n kh\u1ecfi nh\u1eefng r\u1ee7i ro kinh doanh kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi \u0111i k\u00e8m v\u1edbi quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd trung th\u1ef1c, ch\u1ee9 kh\u00f4ng mi\u1ec5n tr\u00e1ch nhi\u1ec7m cho c\u00e1c h\u00e0nh vi sai tr\u00e1i c\u1ed1 \u00fd ho\u1eb7c vi ph\u1ea1m nghi\u00eam tr\u1ecdng ngh\u0129a v\u1ee5 c\u1ea9n tr\u1ecdng c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>H\u01a1n n\u1eefa, do h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng c\u00f3 th\u1ee7 t\u1ee5c v\u00e0 ph\u1ea1m vi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1eb7c bi\u1ec7t theo \u0110i\u1ec1u 430-2, n\u00ean kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn giao d\u1ecbch xung \u0111\u1ed9t l\u1ee3i \u00edch chung (nh\u01b0 \u0110i\u1ec1u 356 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n) (\u0110i\u1ec1u 430-2, Kho\u1ea3n 6 c\u1ee7a Lu\u1eadt C\u00f4ng Ty Nh\u1eadt B\u1ea3n). \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u00e0 th\u00fac \u0111\u1ea9y vi\u1ec7c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng. &nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_hiem_trach_nhiem_boi_thuong_cho_giam_doc_va_can_bo_D_O%E4%BF%9D%E9%99%BA_Giai_thich_dua_tren_Dieu_430-3_cua_Luat_Cong_ty_Nhat_Ban\"><\/span>B\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1n b\u1ed9 (D&amp;O\u4fdd\u967a): Gi\u1ea3i th\u00edch d\u1ef1a tr\u00ean \u0110i\u1ec1u 430-3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1n b\u1ed9 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi \u0110i\u1ec1u 430-3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, th\u01b0\u1eddng \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi t\u00ean g\u1ecdi &#8220;B\u1ea3o hi\u1ec3m D&amp;O (Directors and Officers Liability Insurance)&#8221;. \u0110\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m m\u00e0 c\u00f4ng ty l\u00e0 b\u00ean k\u00fd k\u1ebft v\u1edbi c\u00f4ng ty b\u1ea3o hi\u1ec3m, trong \u0111\u00f3 ban l\u00e3nh \u0111\u1ea1o c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m. &nbsp;<\/p>\n\n\n\n<p>\u0110\u1ec3 c\u00f4ng ty k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m D&amp;O v\u00e0 ch\u1ecbu chi ph\u00ed b\u1ea3o hi\u1ec3m, c\u1ea7n c\u00f3 quy tr\u00ecnh ph\u00e1p l\u00fd r\u00f5 r\u00e0ng. C\u1ee5 th\u1ec3, n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh th\u00f4ng qua ngh\u1ecb quy\u1ebft c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, ho\u1eb7c trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00f4ng qua ngh\u1ecb quy\u1ebft c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb (\u0110i\u1ec1u 430-3, Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Quy \u0111\u1ecbnh n\u00e0y cung c\u1ea5p c\u01a1 s\u1edf ph\u00e1p l\u00fd cho vi\u1ec7c c\u00f4ng ty ch\u1ecbu chi ph\u00ed b\u1ea3o hi\u1ec3m, gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng m\u01a1 h\u1ed3 tr\u01b0\u1edbc \u0111\u00e2y. &nbsp;<\/p>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng, vi\u1ec7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m D&amp;O c\u0169ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch xung \u0111\u1ed9t l\u1ee3i \u00edch chung (\u0110i\u1ec1u 356 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n) (\u0110i\u1ec1u 430-3, Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). \u0110i\u1ec1u n\u00e0y nh\u1eb1m tr\u00e1nh s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh k\u00e9p nh\u1edd v\u00e0o c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft ri\u00eang bi\u1ec7t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp trong \u0110i\u1ec1u 430-3. &nbsp;<\/p>\n\n\n\n<p>Ph\u1ea1m vi b\u1ea3o hi\u1ec3m c\u1ee7a D&amp;O ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ed9i dung c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee5 th\u1ec3, nh\u01b0ng th\u01b0\u1eddng bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 chi ph\u00ed tranh t\u1ee5ng \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c v\u1ee5 ki\u1ec7n. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c tr\u00e1ch nhi\u1ec7m \u0111\u1ec1u \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, v\u00e0 c\u00f3 nh\u1eefng l\u00fd do mi\u1ec5n tr\u1eeb quan tr\u1ecdng. V\u00ed d\u1ee5, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chi tr\u1ea3 b\u1ea3o hi\u1ec3m. &nbsp;<\/p>\n\n\n\n<ul>\n<li>H\u00e0nh vi ph\u1ea1m t\u1ed9i c\u00e1 nh\u00e2n ho\u1eb7c h\u00e0nh vi th\u1ef1c hi\u1ec7n v\u1edbi nh\u1eadn th\u1ee9c vi ph\u1ea1m ph\u00e1p lu\u1eadt. &nbsp;<\/li>\n\n\n\n<li>H\u00e0nh vi nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i c\u00e1 nh\u00e2n b\u1ea5t ch\u00ednh. &nbsp;<\/li>\n\n\n\n<li>Thi\u1ec7t h\u1ea1i nh\u01b0 t\u1ed5n th\u01b0\u01a1ng c\u01a1 th\u1ec3 ng\u01b0\u1eddi ho\u1eb7c h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n, nh\u1eefng thi\u1ec7t h\u1ea1i n\u00ean \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1edfi c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng kh\u00e1c. &nbsp;<\/li>\n<\/ul>\n\n\n\n<p>H\u01a1n n\u1eefa, khi c\u00f4ng ty \u0111\u1ea1i ch\u00fang k\u00fd k\u1ebft b\u1ea3o hi\u1ec3m D&amp;O, h\u1ecd b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f4ng khai t\u00f3m t\u1eaft n\u1ed9i dung c\u1ee7a b\u1ea3o hi\u1ec3m trong b\u00e1o c\u00e1o kinh doanh. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. &nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_Tich_So_Sanh_Hop_Dong_Boi_Thuong_va_Bao_Hiem_D_O\"><\/span>Ph\u00e2n T\u00edch So S\u00e1nh H\u1ee3p \u0110\u1ed3ng B\u1ed3i Th\u01b0\u1eddng v\u00e0 B\u1ea3o Hi\u1ec3m D&amp;O<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng v\u00e0 b\u1ea3o hi\u1ec3m D&amp;O \u0111\u1ec1u c\u00f3 m\u1ee5c ti\u00eau chung l\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u00e1 nh\u00e2n, nh\u01b0ng ch\u1ee9c n\u0103ng v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a ch\u00fang c\u00f3 nh\u1eefng kh\u00e1c bi\u1ec7t quan tr\u1ecdng. Thay v\u00ec l\u00e0 c\u00e1c l\u1ef1a ch\u1ecdn thay th\u1ebf, ch\u00fang c\u00f3 m\u1ed1i quan h\u1ec7 b\u1ed5 sung l\u1eabn nhau, v\u00e0 khi k\u1ebft h\u1ee3p, c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u1eefng ch\u1eafc h\u01a1n.<\/p>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt nh\u1ea5t l\u00e0 t\u1ed1c \u0111\u1ed9 cung c\u1ea5p t\u00e0i ch\u00ednh. H\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng cho ph\u00e9p c\u00f4ng ty chi tr\u1ea3 tr\u1ef1c ti\u1ebfp c\u00e1c chi ph\u00ed, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft trong giai \u0111o\u1ea1n \u0111\u1ea7u c\u1ee7a v\u1ee5 ki\u1ec7n, m\u1ed9t c\u00e1ch nhanh ch\u00f3ng. C\u00f4ng ty c\u0169ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1ea3 tr\u01b0\u1edbc chi ph\u00ed, \u0111i\u1ec1u n\u00e0y mang l\u1ea1i l\u1ee3i \u00edch l\u1edbn cho d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n. Ng\u01b0\u1ee3c l\u1ea1i, b\u1ea3o hi\u1ec3m D&amp;O y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng v\u1edbi c\u00f4ng ty b\u1ea3o hi\u1ec3m, v\u00e0 c\u00f3 th\u1ec3 m\u1ea5t m\u1ed9t kho\u1ea3ng th\u1eddi gian tr\u01b0\u1edbc khi thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n<p>V\u1ec1 ph\u1ea1m vi b\u1ed3i th\u01b0\u1eddng, b\u1ea3o hi\u1ec3m D&amp;O th\u01b0\u1eddng v\u01b0\u1ee3t tr\u1ed9i h\u01a1n. Trong h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng, vi\u1ec7c b\u1ed3i th\u01b0\u1eddng cho t\u1ed5n th\u1ea5t do \u00e1c \u00fd ho\u1eb7c s\u01a1 su\u1ea5t nghi\u00eam tr\u1ecdng c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u1ea5m theo lu\u1eadt ph\u00e1p Nh\u1eadt B\u1ea3n, nh\u01b0ng b\u1ea3o hi\u1ec3m D&amp;O c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn s\u01a1 su\u1ea5t nghi\u00eam tr\u1ecdng t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Ngo\u00e0i ra, b\u1ea3o hi\u1ec3m D&amp;O c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp m\u1ee9c b\u1ea3o hi\u1ec3m \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i r\u1ea5t cao.<\/p>\n\n\n\n<p>Ngu\u1ed3n t\u00e0i ch\u00ednh c\u0169ng l\u00e0 m\u1ed9t \u0111i\u1ec3m so s\u00e1nh quan tr\u1ecdng. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng l\u00e0 t\u1eeb qu\u1ef9 t\u1ef1 c\u00f3 c\u1ee7a c\u00f4ng ty, v\u00e0 n\u1ebfu t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty kh\u00f4ng t\u1ed1t, c\u00f3 th\u1ec3 g\u1eb7p r\u1ee7i ro kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng b\u1ed3i th\u01b0\u1eddng. Ng\u01b0\u1ee3c l\u1ea1i, b\u1ea3o hi\u1ec3m D&amp;O do c\u00f4ng ty b\u1ea3o hi\u1ec3m, m\u1ed9t b\u00ean th\u1ee9 ba, ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n cu\u1ed1i c\u00f9ng, \u0111\u1ea3m b\u1ea3o m\u1ed9t ngu\u1ed3n t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Xem x\u00e9t c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m n\u00e0y, c\u00f3 th\u1ec3 th\u1ea5y c\u00e1ch t\u1ed1i \u01b0u \u0111\u1ec3 s\u1eed d\u1ee5ng c\u1ea3 hai h\u1ec7 th\u1ed1ng. C\u00e1c tranh ch\u1ea5p ph\u00e1p l\u00fd nh\u01b0 ki\u1ec7n t\u1ee5ng g\u00e2y ra hai g\u00e1nh n\u1eb7ng kinh t\u1ebf kh\u00e1c nhau cho c\u00e1 nh\u00e2n. M\u1ed9t l\u00e0 &#8220;v\u1ea5n \u0111\u1ec1 d\u00f2ng ti\u1ec1n&#8221; \u0111\u1ec3 chi tr\u1ea3 chi ph\u00ed ph\u00e1p l\u00fd tr\u01b0\u1edbc m\u1eaft, v\u00e0 hai l\u00e0 &#8220;v\u1ea5n \u0111\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3&#8221; trong t\u01b0\u01a1ng lai n\u1ebfu thua ki\u1ec7n v\u00e0 ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n b\u1ed3i th\u01b0\u1eddng l\u1edbn. H\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng, v\u1edbi t\u00ednh nhanh ch\u00f3ng c\u1ee7a n\u00f3, gi\u1ea3i quy\u1ebft hi\u1ec7u qu\u1ea3 &#8220;v\u1ea5n \u0111\u1ec1 d\u00f2ng ti\u1ec1n&#8221; tr\u01b0\u1edbc m\u1eaft. Trong khi \u0111\u00f3, b\u1ea3o hi\u1ec3m D&amp;O ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t m\u1ea1ng l\u01b0\u1edbi an to\u00e0n t\u1ed1i \u01b0u cho &#8220;v\u1ea5n \u0111\u1ec1 kh\u1ea3 n\u0103ng chi tr\u1ea3&#8221; trong t\u01b0\u01a1ng lai. Do \u0111\u00f3, nhi\u1ec1u c\u00f4ng ty ti\u00ean ti\u1ebfn k\u1ebft h\u1ee3p c\u1ea3 hai, s\u1eed d\u1ee5ng h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng nh\u01b0 &#8220;tuy\u1ebfn ph\u00f2ng th\u1ee7 \u0111\u1ea7u ti\u00ean&#8221; cho ph\u1ea3n \u1ee9ng nhanh ch\u00f3ng ban \u0111\u1ea7u v\u00e0 b\u1ea3o hi\u1ec3m D&amp;O nh\u01b0 &#8220;tuy\u1ebfn ph\u00f2ng th\u1ee7 cu\u1ed1i c\u00f9ng&#8221; \u0111\u1ec3 chu\u1ea9n b\u1ecb cho thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng.<\/p>\n\n\n\n<p>B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a c\u1ea3 hai h\u1ec7 th\u1ed1ng.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>\u0110\u1eb7c \u0111i\u1ec3m<\/td><td>H\u1ee3p \u0111\u1ed3ng B\u1ed3i Th\u01b0\u1eddng<\/td><td>B\u1ea3o Hi\u1ec3m Tr\u00e1ch Nhi\u1ec7m B\u1ed3i Th\u01b0\u1eddng c\u1ee7a Gi\u00e1m \u0110\u1ed1c v\u00e0 C\u00e1n B\u1ed9 (D&amp;O)<\/td><\/tr><\/thead><tbody><tr><td>C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/td><td>\u0110i\u1ec1u 430-2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/td><td>\u0110i\u1ec1u 430-3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/td><\/tr><tr><td>M\u1ee5c ti\u00eau ch\u00ednh<\/td><td>Cung c\u1ea5p nhanh ch\u00f3ng chi ph\u00ed ph\u00f2ng v\u1ec7 v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho b\u00ean th\u1ee9 ba trong tr\u01b0\u1eddng h\u1ee3p s\u01a1 su\u1ea5t nh\u1eb9<\/td><td>B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u00e0 chi ph\u00ed ph\u00f2ng v\u1ec7 cho c\u00e1c y\u00eau c\u1ea7u r\u1ed9ng r\u00e3i<\/td><\/tr><tr><td>T\u1ed1c \u0111\u1ed9 t\u00e0i ch\u00ednh<\/td><td>Cao. Thanh to\u00e1n tr\u1ef1c ti\u1ebfp t\u1eeb c\u00f4ng ty v\u00e0 c\u00f3 th\u1ec3 tr\u1ea3 tr\u01b0\u1edbc<\/td><td>Th\u1ea5p. C\u1ea7n th\u1ee7 t\u1ee5c y\u00eau c\u1ea7u v\u1edbi c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f3 th\u1ec3 m\u1ea5t th\u1eddi gian<\/td><\/tr><tr><td>S\u01a1 su\u1ea5t nghi\u00eam tr\u1ecdng<\/td><td>B\u1ed3i th\u01b0\u1eddng t\u1ed5n th\u1ea5t b\u1ecb c\u1ea5m theo lu\u1eadt ph\u00e1p<\/td><td>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td><\/tr><tr><td>Ngu\u1ed3n t\u00e0i ch\u00ednh<\/td><td>Qu\u1ef9 t\u1ef1 c\u00f3 c\u1ee7a c\u00f4ng ty<\/td><td>C\u00f4ng ty b\u1ea3o hi\u1ec3m, m\u1ed9t b\u00ean th\u1ee9 ba<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Quan_Trong_Thuc_Tien_Tu_Cac_An_Le_Gan_Day\"><\/span>T\u1ea7m Quan Tr\u1ecdng Th\u1ef1c Ti\u1ec5n: T\u1eeb C\u00e1c \u00c1n L\u1ec7 G\u1ea7n \u0110\u00e2y<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>R\u1ee7i ro tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng m\u00e0 ban l\u00e3nh \u0111\u1ea1o ph\u1ea3i \u0111\u1ed1i m\u1eb7t kh\u00f4ng ch\u1ec9 l\u00e0 l\u00fd thuy\u1ebft. T\u00f2a \u00e1n Nh\u1eadt B\u1ea3n \u0111\u00e3 t\u1eebng ra ph\u00e1n quy\u1ebft y\u00eau c\u1ea7u c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i v\u1edbi s\u1ed1 ti\u1ec1n r\u1ea5t l\u1edbn trong c\u00e1c v\u1ee5 ki\u1ec7n li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Ph\u1ea7n n\u00e0y kh\u00f4ng nh\u1eb1m ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung tr\u00e1ch nhi\u1ec7m, m\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u1ec9 ra c\u1ee5 th\u1ec3 quy m\u00f4 r\u1ee7i ro kinh t\u1ebf m\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u1ea3i g\u00e1nh ch\u1ecbu.<\/p>\n\n\n\n<p>Ch\u1eb3ng h\u1ea1n, trong m\u1ed9t v\u1ee5 ki\u1ec7n \u0111\u1ea1i di\u1ec7n c\u1ed5 \u0111\u00f4ng li\u00ean quan \u0111\u1ebfn t\u1ed5n th\u1ea5t do giao d\u1ecbch b\u1ea5t h\u1ee3p ph\u00e1p c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng l\u1edbn, T\u00f2a \u00e1n Qu\u1eadn Osaka \u0111\u00e3 ra ph\u00e1n quy\u1ebft v\u00e0o n\u0103m 2000 (Heisei 12) y\u00eau c\u1ea7u c\u1ef1u gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh ph\u1ea3i b\u1ed3i th\u01b0\u1eddng h\u01a1n 5,3 t\u1ef7 \u0111\u00f4 la M\u1ef9.<\/p>\n\n\n\n<p>Th\u00eam v\u00e0o \u0111\u00f3, trong v\u1ee5 ki\u1ec7n li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ee5 gia th\u1ef1c ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p c\u1ee7a m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t th\u1ef1c ph\u1ea9m l\u1edbn, T\u00f2a \u00e1n T\u1ed1i cao Nh\u1eadt B\u1ea3n \u0111\u00e3 x\u00e1c nh\u1eadn v\u00e0o n\u0103m 2008 (Heisei 20) ph\u00e1n quy\u1ebft y\u00eau c\u1ea7u hai c\u1ef1u gi\u00e1m \u0111\u1ed1c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng t\u1ed5ng c\u1ed9ng h\u01a1n 5,3 t\u1ef7 y\u00ean.<\/p>\n\n\n\n<p>H\u01a1n n\u1eefa, trong v\u1ee5 ki\u1ec7n m\u00e0 c\u00e1c c\u1ef1u l\u00e3nh \u0111\u1ea1o b\u1ecb c\u1ed5 \u0111\u00f4ng ki\u1ec7n v\u00ec li\u00ean quan \u0111\u1ebfn vi\u1ec7c che gi\u1ea5u t\u1ed5n th\u1ea5t (c\u00f2n g\u1ecdi l\u00e0 &#8220;s\u1ed5 s\u00e1ch bay&#8221;) t\u1ea1i m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t l\u1edbn, T\u00f2a \u00e1n T\u1ed1i cao Tokyo \u0111\u00e3 ra ph\u00e1n quy\u1ebft y\u00eau c\u1ea7u n\u0103m c\u1ef1u gi\u00e1m \u0111\u1ed1c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng t\u1ed5ng c\u1ed9ng kho\u1ea3ng 58,3 t\u1ef7 y\u00ean, v\u00e0 ph\u00e1n quy\u1ebft n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c T\u00f2a \u00e1n T\u1ed1i cao Nh\u1eadt B\u1ea3n x\u00e1c nh\u1eadn.<\/p>\n\n\n\n<p>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y r\u00f5 r\u00e0ng cho th\u1ea5y r\u1eb1ng s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng m\u00e0 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu do k\u1ebft qu\u1ea3 c\u1ee7a quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n. Tr\u01b0\u1edbc th\u1ef1c t\u1ebf n\u00e0y, vi\u1ec7c thi\u1ebft l\u1eadp c\u00e1c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro nh\u01b0 h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng v\u00e0 b\u1ea3o hi\u1ec3m D&amp;O kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_tat\"><\/span>T\u00f3m t\u1eaft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n n\u0103m 2019 (n\u0103m B\u00ecnh Th\u00e0nh 31) \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng v\u00e0 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1n b\u1ed9 (b\u1ea3o hi\u1ec3m D&amp;O), gi\u1ea3i quy\u1ebft s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn ph\u00e1p l\u00fd t\u1ed3n t\u1ea1i t\u1eeb l\u00e2u. Nh\u1edd \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 cung c\u1ea5p s\u1ef1 b\u1ea3o v\u1ec7 r\u00f5 r\u00e0ng v\u00e0 \u1ed5n \u0111\u1ecbnh h\u01a1n cho nh\u1eefng ng\u01b0\u1eddi \u0111\u1ea3m nh\u1eadn vai tr\u00f2 qu\u1ea3n l\u00fd, t\u1ea1o n\u1ec1n t\u1ea3ng quan tr\u1ecdng cho vi\u1ec7c th\u1ef1c hi\u1ec7n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p l\u00e0nh m\u1ea1nh v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00f4ng ty. Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c h\u1ec7 th\u1ed1ng n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh c\u1ee7a c\u00f4ng ty l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p hi\u1ec7n \u0111\u1ea1i.<\/p>\n\n\n\n<p>Ch\u00fang t\u00f4i, V\u0103n ph\u00f2ng Lu\u1eadt Monolith, c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng v\u00e0 b\u1ea3o hi\u1ec3m D&amp;O cho nhi\u1ec1u kh\u00e1ch h\u00e0ng t\u1ea1i Nh\u1eadt B\u1ea3n. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd to\u00e0n di\u1ec7n t\u1eeb vi\u1ec7c so\u1ea1n th\u1ea3o v\u00e0 xem x\u00e9t h\u1ee3p \u0111\u1ed3ng, t\u01b0 v\u1ea5n v\u1ec1 c\u00e1ch ti\u1ebfn h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p, \u0111\u1ebfn h\u1ed7 tr\u1ee3 trong vi\u1ec7c l\u1ef1a ch\u1ecdn v\u00e0 quy tr\u00ecnh y\u00eau c\u1ea7u b\u1ea3o hi\u1ec3m D&amp;O ph\u1ee9c t\u1ea1p. V\u0103n ph\u00f2ng ch\u00fang t\u00f4i c\u00f3 nhi\u1ec1u lu\u1eadt s\u01b0 n\u00f3i ti\u1ebfng Anh c\u00f3 b\u1eb1ng c\u1ea5p lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i, k\u1ebft h\u1ee3p ki\u1ebfn th\u1ee9c qu\u1ed1c t\u1ebf v\u1edbi chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 lu\u1eadt ph\u00e1p Nh\u1eadt B\u1ea3n, gi\u00fap ch\u00fang t\u00f4i cung c\u1ea5p h\u1ed7 tr\u1ee3 tr\u01a1n tru v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng cao cho c\u00e1c kh\u00e1ch h\u00e0ng trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Nh\u1eadt B\u1ea3n. H\u00e3y \u0111\u1ec3 ch\u00fang t\u00f4i gi\u00fap b\u1ea1n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro quan tr\u1ecdng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t trong nh\u1eefng ti\u1ebfn tri\u1ec3n quan tr\u1ecdng nh\u1ea5t trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n g\u1ea7n \u0111\u00e2y l\u00e0 vi\u1ec7c gi\u1edbi thi\u1ec7u m\u1ed9t h\u1ec7 th\u1ed1ng m\u1edbi \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u00e1 nh\u00e2n m\u00e0 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":71282,"comment_status":"closed","ping_status":"closed","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\/71281"}],"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=71281"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71281\/revisions"}],"predecessor-version":[{"id":71663,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71281\/revisions\/71663"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/71282"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=71281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=71281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=71281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}