{"id":69377,"date":"2022-10-25T13:21:36","date_gmt":"2022-10-25T06:21:36","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=69377"},"modified":"2023-04-14T15:59:25","modified_gmt":"2023-04-14T08:59:25","slug":"nguyen-tac-va-phuong-phap-ke-toan-giao-dich-mua-ban-lai-trai-phieu-chinh-phu","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/69377\/nguyen-tac-va-phuong-phap-ke-toan-giao-dich-mua-ban-lai-trai-phieu-chinh-phu\/","title":{"rendered":"Nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n li\u00ean quan t\u1edbi giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, d\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c kh\u00f4ng ch\u1ec9 quan t\u00e2m t\u1edbi hi\u1ec7u qu\u1ea3 mang l\u1ea1i \u0111\u1ed1i v\u1edbi kho\u1ea3n v\u1ed1n m\u00e0 h\u1ecd b\u1ecf ra m\u00e0 c\u00f2n lu\u00f4n th\u1eadn tr\u1ecdng c\u00e2n nh\u1eafc t\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 trong danh m\u1ee5c. Trong c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 coi l\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ea7u t\u01b0 c\u00f3 an to\u00e0n nh\u1ea5t, ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea9u v\u1ecb r\u1ee7i ro th\u1ea5p ho\u1eb7c l\u00e0 l\u1ef1a ch\u1ecdn b\u1ed5 sung \u0111\u1ec3 c\u00e2n b\u1eb1ng r\u1ee7i ro cho danh m\u1ee5c \u0111\u1ea7u t\u01b0.\u00a0 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, c\u00e1c giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n th\u1eadn tr\u1ecdng, ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.\u00a0 <\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00e0i vi\u1ebft tr\u00ecnh b\u00e0y t\u1edbi b\u1ea1n \u0111\u1ecdc nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n \u201cGiao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7\u201d (T\u00e0i kho\u1ea3n 171).<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. C\u00e1c thu\u1eadt ng\u1eef v\u00e0 kh\u00e1i ni\u1ec7m:<\/b><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Theo gi\u1ea3i th\u00edch t\u1eeb ng\u1eef t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 01\/2011\/N\u0110-CP: <\/span><i><span style=\"font-weight: 400;\">Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 lo\u1ea1i tr\u00e1i phi\u1ebfu do B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh nh\u1eb1m huy \u0111\u1ed9ng v\u1ed1n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee5 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 tr\u00e1i phi\u1ebfu do Ch\u00ednh ph\u1ee7 ph\u00e1t h\u00e0nh, c\u00f3 th\u1eddi h\u1ea1n, c\u00f3 m\u1ec7nh gi\u00e1 v\u00e0 l\u00e3i su\u1ea5t.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u1ec5 hi\u1ec3u h\u01a1n, b\u1ea3n ch\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 ch\u00ednh l\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 nh\u00e0 n\u01b0\u1edbc vay v\u1ed1n cho ng\u00e2n s\u00e1ch; tr\u00e1i phi\u1ebfu ghi nh\u1eadn ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 ngh\u0129a v\u1ee5 n\u1ee3 v\u00e0 c\u00e1c quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p v\u1edbi ng\u01b0\u1eddi s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1c ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh v\u00e0 ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/b><span style=\"font-weight: 400;\">:<\/span><\/span>\n<ul>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ed9 t\u00e0i ch\u00ednh l\u00e0 Ch\u1ee7 th\u1ec3 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu<\/span><\/li>\n<li><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u1ee7y quy\u1ec1n c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u0169ng l\u00e0 b\u00ean th\u1ef1c hi\u1ec7n mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 khi \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam hay n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c c\u1ee7a Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c mua b\u1eb1ng ngu\u1ed3n kinh ph\u00ed do Nh\u00e0 n\u01b0\u1edbc c\u1ea5p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u0169ng ch\u00ednh l\u00e0 b\u00ean b\u00e1n l\u1ea1i trong c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7: <\/b><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 234\/2012\/TT-BTC v\u1ec1 \u201cH\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd giao d\u1ecbch Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, Tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh v\u00e0 Tr\u00e1i phi\u1ebfu Ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng\u201d nh\u01b0 sau:<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u201cGiao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 giao d\u1ecbch tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 trong \u0111\u00f3 m\u1ed9t b\u00ean b\u00e1n v\u00e0 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 cho m\u1ed9t b\u00ean kh\u00e1c, \u0111\u1ed3ng th\u1eddi cam k\u1ebft s\u1ebd mua l\u1ea1i v\u00e0 nh\u1eadn l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 \u0111\u00f3 sau m\u1ed9t th\u1eddi gian x\u00e1c \u0111\u1ecbnh v\u1edbi m\u1ed9t m\u1ee9c gi\u00e1 x\u00e1c \u0111\u1ecbnh. Giao d\u1ecbch mua b\u00e1n l\u1ea1i bao g\u1ed3m Giao d\u1ecbch b\u00e1n (Giao d\u1ecbch l\u1ea7n 1) v\u00e0 Giao d\u1ecbch mua l\u1ea1i (Giao d\u1ecbch l\u1ea7n 2). Trong giao d\u1ecbch mua b\u00e1n l\u1ea1i, b\u00ean B\u00e1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00ean b\u00e1n trong Giao d\u1ecbch l\u1ea7n 1, b\u00ean Mua \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00ean mua trong Giao d\u1ecbch l\u1ea7n 1\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=giao-dich-mua-ban-lai-trai-phieu-chinh-phu-tai-khoan-171&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69090\" src=\"\/wp-content\/uploads\/2022\/10\/Banner-ACT-1.png\" alt=\"\" width=\"1536\" height=\"272\" srcset=\"\/wp-content\/uploads\/2022\/10\/Banner-ACT-1.png 1536w, \/wp-content\/uploads\/2022\/10\/Banner-ACT-1-500x89.png 500w, \/wp-content\/uploads\/2022\/10\/Banner-ACT-1-1024x181.png 1024w, \/wp-content\/uploads\/2022\/10\/Banner-ACT-1-768x136.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>L\u00e3i su\u1ea5t coupon<\/b><span style=\"font-weight: 400;\">: L\u00e0 t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t m\u00e0 ng\u01b0\u1eddi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u00ean m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00f3 l\u00e0 t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t \u0111\u1ecbnh k\u1ef3 m\u00e0 t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu tr\u1ea3 cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu. L\u00e3i su\u1ea5t coupon l\u00e0 m\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh l\u00e3i su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft ngay tr\u00ean ph\u1ea7n cu\u1ed1ng c\u1ee7a tr\u00e1i phi\u1ebfu.<\/span><\/p>\n<figure id=\"attachment_69391\" aria-describedby=\"caption-attachment-69391\" style=\"width: 570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-69391\" src=\"\/wp-content\/uploads\/2022\/10\/Hi\u0300nh-1-Tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309.jpg\" alt=\"\" width=\"570\" height=\"428\" srcset=\"\/wp-content\/uploads\/2022\/10\/Hi\u0300nh-1-Tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309.jpg 570w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-1-Tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309-500x375.jpg 500w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-1-Tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309-80x60.jpg 80w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-1-Tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309-160x120.jpg 160w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><figcaption id=\"caption-attachment-69391\" class=\"wp-caption-text\">H\u00ecnh 1: Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0&#8211; \u00a0 \u00a0 C\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 95\/2018\/N\u0110-CP \u201cQuy \u0111\u1ecbnh v\u1ec1 ph\u00e1t h\u00e0nh, \u0111\u0103ng k\u00fd, l\u01b0u k\u00fd, ni\u00eam y\u1ebft v\u00e0 giao d\u1ecbch c\u00f4ng c\u1ee5 n\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n\u201d (M\u1ee5c 2, Ch\u01b0\u01a1ng 2 \u2013 \u201cPh\u00e1t h\u00e0nh v\u00e0 giao d\u1ecbch Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7\u201d).<\/span><\/p>\n<figure id=\"attachment_69392\" aria-describedby=\"caption-attachment-69392\" style=\"width: 1384px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-69392\" src=\"\/wp-content\/uploads\/2022\/10\/Hi\u0300nh-2-Thanh-toa\u0301n-la\u0303i-tra\u0301i-phie\u0302\u0301u-.png\" alt=\"\" width=\"1384\" height=\"428\" srcset=\"\/wp-content\/uploads\/2022\/10\/Hi\u0300nh-2-Thanh-toa\u0301n-la\u0303i-tra\u0301i-phie\u0302\u0301u-.png 1384w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-2-Thanh-toa\u0301n-la\u0303i-tra\u0301i-phie\u0302\u0301u--500x155.png 500w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-2-Thanh-toa\u0301n-la\u0303i-tra\u0301i-phie\u0302\u0301u--1024x317.png 1024w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-2-Thanh-toa\u0301n-la\u0303i-tra\u0301i-phie\u0302\u0301u--768x238.png 768w\" sizes=\"(max-width: 1384px) 100vw, 1384px\" \/><figcaption id=\"caption-attachment-69392\" class=\"wp-caption-text\">H\u00ecnh 2: Thanh to\u00e1n l\u00e3i tr\u00e1i phi\u1ebfu \u2013 ngu\u1ed3n: Internet<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(L\u00e3i su\u1ea5t coupon \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 trong 4 k\u1ef3; \u0111\u1ebfn k\u1ef3 th\u1ee9 4, khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n, <\/span><\/i><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c thanh to\u00e1n l\u00e3i v\u00e0 ti\u1ec1n g\u1ed1c \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu)\u00a0<\/span><\/i><\/span><\/p>\n<h2 style=\"text-align: justify;\"><b style=\"font-family: arial, helvetica, sans-serif;\">2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 171 &#8211; Giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00e0i kho\u1ea3n 171 &#8211; Giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 ph\u00e1t sinh trong k\u1ef3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ea7n l\u01b0u \u00fd, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, kh\u00f4ng ghi nh\u1eadn kho\u1ea3n coupon m\u00e0 b\u00ean mua nh\u1eadn h\u1ed9 b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p h\u00e0nh \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c giao d\u1ecbch, th\u1eddi h\u1ea1n giao d\u1ecbch v\u00e0 thu nh\u1eadp t\u1eeb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 trong giao d\u1ecbch mua b\u00e1n l\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh v\u1ec1 giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00ean mua tr\u00e1i phi\u1ebfu theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n doanh thu khi nh\u1eadn kho\u1ea3n coupon tr\u00e1i phi\u1ebfu c\u1ee7a b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n\u00a0 giao d\u1ecbch mua b\u00e1n l\u1ea1i m\u00e0 ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/67566\/quyet-dinh-so-1914-qd-btc-ban-hanh-phuong-an-kiem-tra-ve-dieu-chinh-tang-giam-von-dieu-le-va-quan-ly-co-phieu-quy-trong-cong-ty-co-phan\/\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1914\/Q\u0110-BTC ban h\u00e0nh ph\u01b0\u01a1ng \u00e1n ki\u1ec3m tra v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 qu\u1ea3n l\u00fd c\u1ed5 phi\u1ebfu qu\u1ef9 trong c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 171 \u2013 Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(T\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh, kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n c\u1ea5p 2)<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u00e1t sinh b\u00ean n\u1ee3<\/b><\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ph\u00e1t sinh b\u00ean c\u00f3<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u1ecb c\u1ee7a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 mua l\u1ea1i c\u1ee7a b\u00ean b\u00e1n khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu khi mua c\u1ee7a b\u00ean mua khi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 gi\u00e1 mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u1edbi b\u00ean mua<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 khi b\u00e1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean mua khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu khi b\u00e1n c\u1ee7a b\u00ean b\u00e1n khi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 gi\u00e1 mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ed1 d\u01b0 b\u00ean n\u1ee3:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean mua khi ch\u01b0a k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i<\/span><\/p>\n<\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u1ed1 d\u01b0 b\u00ean c\u00f3:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u1ecb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a b\u00ean b\u00e1n khi ch\u01b0a k\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=giao-dich-mua-ban-lai-trai-phieu-chinh-phu-tai-khoan-171&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69090\" src=\"\/wp-content\/uploads\/2022\/10\/Banner-ACT-1.png\" alt=\"\" width=\"1536\" height=\"272\" srcset=\"\/wp-content\/uploads\/2022\/10\/Banner-ACT-1.png 1536w, \/wp-content\/uploads\/2022\/10\/Banner-ACT-1-500x89.png 500w, \/wp-content\/uploads\/2022\/10\/Banner-ACT-1-1024x181.png 1024w, \/wp-content\/uploads\/2022\/10\/Banner-ACT-1-768x136.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 171- Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n v\u00e0 b\u00ean mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u1ebf to\u00e1n t\u1ea1i b\u00ean b\u00e1n\u00a0<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u1ebf to\u00e1n t\u1ea1i b\u00ean mua<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 111, 112\u00a0<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><b>C\u00f3 TK 171<\/b><span style=\"font-weight: 400;\"> (s\u1ed1 ti\u1ec1n theo gi\u00e1 b\u00e1n)<\/span><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 171<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><b>C\u00f3 TK 111, 112<\/b><span style=\"font-weight: 400;\"> (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 theo gi\u00e1 mua)<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u1ecbnh k\u1ef3. (Th\u1eddi gian ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian h\u1ee3p \u0111\u1ed3ng)<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 mua l\u1ea1i\u00a0 <\/span><b>v\u00e0o chi ph\u00ed:<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 635<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 171<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u00e0 gi\u00e1 mua <\/span><b>v\u00e0o doanh thu:<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 171<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 515<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu ti\u1ec1n coupon<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi b\u00ean mua thanh to\u00e1n cho b\u00ean b\u00e1n s\u1ed1 coupon m\u00e0 b\u00ean mua nh\u1eadn h\u1ed9 b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng:\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 111,112,138<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><b>C\u00f3 TK 515<\/b><span style=\"font-weight: 400;\"> (s\u1ed1 coupon c\u1ee7a TP)<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi nh\u1eadn coupon tr\u00e1i phi\u1ebfu c\u1ee7a b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 111,112<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 3388<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ebft th\u00fac th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eadn l\u1ea1i ch\u1ee9ng kho\u00e1n v\u00e0 thanh to\u00e1n ti\u1ec1n:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 171<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><b>C\u00f3 TK 111,112<\/b><span style=\"font-weight: 400;\"> (theo gi\u00e1 mua l\u1ea1i ghi trong h\u1ee3p \u0111\u1ed3ng)<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eadn ti\u1ec1n g\u1ed1c tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 111,112<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 171<\/b><span style=\"font-weight: 400;\"> (theo gi\u00e1 b\u00e1n l\u1ea1i ghi trong h\u1ee3p \u0111\u1ed3ng)<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u00e0n ti\u1ec1n coupon nh\u1eadn h\u1ed9 b\u00ean b\u00e1n<\/span><\/td>\n<td><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thanh to\u00e1n l\u1ea1i cho b\u00ean b\u00e1n s\u1ed1 coupon nh\u1eadn h\u1ed9:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ee3 TK 3388<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111,112<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Tr\u00ean \u0111\u00e2y c\u00f3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 515, 635 t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty kinh doanh ch\u1ee9ng kho\u00e1n<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 171 &#8211; Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69396\" src=\"\/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-ha\u0323ch-toa\u0301n-ta\u0300i-khoa\u0309n-171-Giao-di\u0323ch-mua-ba\u0301n-la\u0323i-tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309.jpg\" alt=\"\" width=\"896\" height=\"422\" srcset=\"\/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-ha\u0323ch-toa\u0301n-ta\u0300i-khoa\u0309n-171-Giao-di\u0323ch-mua-ba\u0301n-la\u0323i-tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309.jpg 896w, \/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-ha\u0323ch-toa\u0301n-ta\u0300i-khoa\u0309n-171-Giao-di\u0323ch-mua-ba\u0301n-la\u0323i-tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309-500x235.jpg 500w, \/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-ha\u0323ch-toa\u0301n-ta\u0300i-khoa\u0309n-171-Giao-di\u0323ch-mua-ba\u0301n-la\u0323i-tra\u0301i-phie\u0302\u0301u-Chi\u0301nh-phu\u0309-768x362.jpg 768w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/63025\/tang-von-dieu-le-cong-ty-co-phan\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c h\u00ecnh th\u1ee9c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 th\u1ee7 t\u1ee5c chi ti\u1ebft<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Hai b\u00ean A v\u00e0 B k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i <\/span><b>01<\/b><span style=\"font-weight: 400;\"> tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p, th\u00f4ng tin chi ti\u1ebft nh\u01b0 sau:<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ed9i dung<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Gi\u00e1 tr\u1ecb<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>K\u00fd hi\u1ec7u<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Ghi ch\u00fa<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu CP<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">100.000 \u0111<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MV<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u00ednh l\u00e0 gi\u00e1 mua, b\u00e1n l\u1ea1i khi \u0111\u00e1o h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5% n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">i<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u01b0\u1edfng l\u00e3i v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i su\u1ea5t y\u00eau c\u1ea7u (*)<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">10% n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">r<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1ch g\u1ecdi kh\u00e1c:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i th\u1ecb tr\u01b0\u1eddng\/l\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 n\u0103m \u0111\u00e1o h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5 n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">n<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5.000 \u0111<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">I<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">I = MV*i = 100.000 * 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(*) V\u00ed d\u1ee5 l\u1ea5y l\u00e3i su\u1ea5t y\u00eau c\u1ea7u (r) c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m. Th\u00f4ng th\u01b0\u1eddng, l\u00e3i su\u1ea5t chi\u1ebft kh\u1ea5u c\u00f3 th\u1ec3 thay \u0111\u1ed5i trong th\u1eddi gian l\u01b0u h\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tr\u00e1i phi\u1ebfu tr\u00ean \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 nh\u01b0 sau (T\u00ednh PV: <\/span><b>P<\/b><span style=\"font-weight: 400;\">resent <\/span><b>V<\/b><span style=\"font-weight: 400;\">alue of Bond):<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00f4ng th\u1ee9c\u00a0<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\" colspan=\"12\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>PV = I\/(1+r)^1 + I\/(1+r)^2 + \u2026\u2026+ I\/(1+r)^n + MV\/(1+r)^n<\/b><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Gi\u00e1 tr\u1ecb (\u0111\u1ed3ng)<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 1<\/b><\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 2<\/b><\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 3<\/b><\/span><\/td>\n<td style=\"text-align: center;\" colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 4<\/b><\/span><\/td>\n<td colspan=\"4\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 5<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1 tr\u00e1i phi\u1ebfu (PV)\u00a0\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> =<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">I\/(1+r)<\/span><span style=\"font-weight: 400;\">1<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">I\/(1+r)<\/span><span style=\"font-weight: 400;\">2<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">I\/(1+r)<\/span><span style=\"font-weight: 400;\">3<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">I\/(1+r)<\/span><span style=\"font-weight: 400;\">4<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">I\/(1+r)<\/span><span style=\"font-weight: 400;\">5<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">MV\/(1+r)<\/span><span style=\"font-weight: 400;\">5<\/span><\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>\u00a0<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"> =<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">4,545<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">4,132<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,757<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,415<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,105<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">62,092<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">=<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>81,046<\/b><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u1edbi gi\u00e1 mua ban \u0111\u1ea7u (SCL):\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">SCL = Gi\u00e1 mua l\u1ea1i, b\u00e1n l\u1ea1i khi \u0111\u00e1o h\u1ea1n \u2013 Gi\u00e1 b\u00e1n ban \u0111\u1ea7u = MV \u2013 PV = 100.000-81.046=<\/span><b>18.954<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed3ng<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u1ed9i dung<\/b><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 1<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 2<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 3<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 4<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u0103m th\u1ee9 5<\/b><\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u1ed9ng<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">SCL ph\u00e2n b\u1ed5 \u0111\u1ec1u 5 n\u0103m<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,791\u00a0<\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,791\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,791\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,791\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">3,790\u00a0<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>18,954\u00a0<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi ti\u1ebft:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u00caN B\u00c1N<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu ti\u1ec1n b\u00e1n tr\u00e1i phi\u1ebfu khi h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111,112: 81,046<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 171: 81,046<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00e0ng n\u0103m, ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0o chi ph\u00ed:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 635: 3,791<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 171: 3,791<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(trong v\u00f2ng 5 n\u0103m, m\u1ed7i n\u0103m \u0111\u1ecbnh kho\u1ea3n 1 l\u1ea7n b\u00fat to\u00e1n n\u00e0y v\u00e0o 31\/12, t\u1ed5ng ti\u1ec1n 5 n\u0103m = 18,954 \u0111)<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00e0ng n\u0103m, thu ti\u1ec1n coupon:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111,112,138: 5,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 515: 5,000<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(trong v\u00f2ng 5 n\u0103m, m\u1ed7i n\u0103m \u0111\u1ecbnh kho\u1ea3n 1 l\u1ea7n b\u00fat to\u00e1n n\u00e0y v\u00e0o 31\/12, t\u1ed5ng ti\u1ec1n 5 n\u0103m = 25,000 \u0111)<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Xu\u1ea5t ti\u1ec1n mua l\u1ea1i tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 171: 100,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111, 112: 100,000<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69394\" src=\"\/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-be\u0302n-ba\u0301n-ba\u0309ng-trong-mu\u0323c-3.png\" alt=\"\" width=\"529\" height=\"514\" srcset=\"\/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-be\u0302n-ba\u0301n-ba\u0309ng-trong-mu\u0323c-3.png 529w, \/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-be\u0302n-ba\u0301n-ba\u0309ng-trong-mu\u0323c-3-500x486.png 500w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u00caN MUA<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Xu\u1ea5t ti\u1ec1n mua tr\u00e1i phi\u1ebfu khi h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 171: 81,046<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111,112: 81,046<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00e0ng n\u0103m, ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0o doanh thu:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 171: 3,791<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 515: 3,791<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(trong v\u00f2ng 5 n\u0103m, m\u1ed7i n\u0103m \u0111\u1ecbnh kho\u1ea3n 1 l\u1ea7n b\u00fat to\u00e1n n\u00e0y v\u00e0o 31\/12, t\u1ed5ng ti\u1ec1n 5 n\u0103m = 18,954 \u0111)<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u00e0ng n\u0103m, thu h\u1ed9 ti\u1ec1n coupon:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111,112: 5,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 3388: 5,000<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(trong v\u00f2ng 5 n\u0103m, m\u1ed7i n\u0103m \u0111\u1ecbnh kho\u1ea3n 1 l\u1ea7n b\u00fat to\u00e1n n\u00e0y v\u00e0o 31\/12, t\u1ed5ng ti\u1ec1n 5 n\u0103m = 25,000 \u0111)<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu ti\u1ec1n b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 111,112: 100,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 171: 100,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u00e0n ti\u1ec1n coupon thu h\u1ed9 b\u00ean b\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 3388: 25,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111,112: 25,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu c\u00e1c th\u1eddi \u0111i\u1ec3m ho\u00e0n ti\u1ec1n coupon \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, m\u1ed7i n\u0103m h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ee3 TK 3388: 5,000<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111, 112: 5,000\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69395\" src=\"\/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-be\u0302n-mua-ba\u0309ng-trong-mu\u0323c-3.png\" alt=\"\" width=\"604\" height=\"514\" srcset=\"\/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-be\u0302n-mua-ba\u0309ng-trong-mu\u0323c-3.png 604w, \/wp-content\/uploads\/2022\/10\/So\u031b-do\u0302\u0300-be\u0302n-mua-ba\u0309ng-trong-mu\u0323c-3-500x425.png 500w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_69393\" aria-describedby=\"caption-attachment-69393\" style=\"width: 623px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-69393\" src=\"\/wp-content\/uploads\/2022\/10\/Hi\u0300nh-3-Ti\u0300m-hie\u0302\u0309u-ve\u0302\u0300-tra\u0301i-phie\u0302\u0301u.jpg\" alt=\"\" width=\"623\" height=\"222\" srcset=\"\/wp-content\/uploads\/2022\/10\/Hi\u0300nh-3-Ti\u0300m-hie\u0302\u0309u-ve\u0302\u0300-tra\u0301i-phie\u0302\u0301u.jpg 623w, \/wp-content\/uploads\/2022\/10\/Hi\u0300nh-3-Ti\u0300m-hie\u0302\u0309u-ve\u0302\u0300-tra\u0301i-phie\u0302\u0301u-500x178.jpg 500w\" sizes=\"(max-width: 623px) 100vw, 623px\" \/><figcaption id=\"caption-attachment-69393\" class=\"wp-caption-text\">H\u00ecnh 3: T\u00ecm hi\u1ec3u v\u1ec1 tr\u00e1i phi\u1ebfu &#8211; ngu\u1ed3n: Internet<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 hi\u1ec3u b\u1ea3n ch\u1ea5t c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 khi b\u00ean b\u00e1n c\u00f3 th\u1ec3 \u0111\u00e3 n\u1eafm gi\u1eef Tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c 1 kho\u1ea3ng th\u1eddi gian, sau \u0111\u00f3 tham gia h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i v\u00e0 b\u00ean b\u00e1n vay v\u1ed1n t\u1eeb b\u00ean mua (v\u1edbi t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o l\u00e0 tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7). Khi \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 mua l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u00ed d\u1ee5 tr\u00ean khi t\u00ednh t\u1edbi c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 th\u1eddi gian v\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/37408\/huy-dong-von-thi-truong-chung-khoan\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c c\u00f4ng c\u1ee5 huy \u0111\u1ed9ng v\u1ed1n ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/a><\/span><\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7. C\u00f3 nhi\u1ec1u kh\u00e1i ni\u1ec7m r\u1ea5t tr\u1eebu t\u01b0\u1ee3ng, d\u1ec5 nh\u1ea7m l\u1eabn, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i t\u00ecm hi\u1ec3u th\u00eam ki\u1ebfn th\u1ee9c v\u1ec1 tr\u00e1i phi\u1ebfu n\u00f3i chung c\u0169ng nh\u01b0 ri\u00eang v\u1ec1 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong n\u1ec1n kinh t\u1ebf s\u1ed1 hi\u1ec7n nay, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u th\u00f4ng tin h\u01a1n \u0111\u1ec3 m\u1edf r\u1ed9ng l\u0129nh v\u1ef1c kinh doanh. Trong \u0111\u00f3, \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu hay tr\u00e1i phi\u1ebfu c\u00e0ng tr\u1edf l\u00ean ph\u1ed5 bi\u1ebfn. K\u1ebf to\u00e1n c\u0169ng n\u00ean ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u \u0111\u1ec3 s\u1eb5n s\u00e0ng v\u1edbi nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf m\u1edbi. Hy v\u1ecdng b\u00e0i vi\u1ebft c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t t\u00e0i li\u1ec7u tra c\u1ee9u h\u1eefu \u00edch gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n ho\u00e0n th\u00e0nh t\u1ed1t nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n bao g\u1ed3m c\u1ea3 t\u1ed5ng h\u1ee3p v\u00e0 l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ed9t trong s\u1ed1 c\u00e1c ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n tin t\u01b0\u1edfng s\u1eed d\u1ee5ng ph\u1ea3i k\u1ec3 \u0111\u1ebfn \u2013 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=giao-dich-mua-ban-lai-trai-phieu-chinh-phu-tai-khoan-171&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> \u2013 gi\u1ea3i ph\u00e1p t\u00e0i ch\u00ednh th\u00f4ng minh h\u1ed7 tr\u1ee3 nhi\u1ec1u cho k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00f3i chung. Ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf To\u00e1n h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o:\u00a0<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb theo m\u1eabu ho\u1eb7c t\u1ef1 thi\u1ebft k\u1ebf ch\u1ec9nh s\u1eeda, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 xem b\u00e1o c\u00e1o tr\u00ean m\u1ecdi thi\u1ebft b\u1ecb, bao g\u1ed3m \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh, m\u00e1y t\u00ednh b\u1ea3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ea3nh b\u00e1o th\u00f4ng minh: T\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026..<\/span><\/li>\n<\/ul>\n<table style=\"background-color: #ebeef0; width: 100%; height: 32px;\">\n<tbody>\n<tr style=\"height: 32px;\">\n<td style=\"text-align: center; height: 32px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=giao-dich-mua-ban-lai-trai-phieu-chinh-phu-tai-khoan-171&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi vi\u1ebft <\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u1ea7n Mai H\u1ed3ng<\/span><\/em><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_69377\" class=\"pvc_stats total_only  \" data-element-id=\"69377\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, d\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c kh\u00f4ng ch\u1ec9 quan t\u00e2m t\u1edbi hi\u1ec7u qu\u1ea3 mang l\u1ea1i \u0111\u1ed1i v\u1edbi kho\u1ea3n v\u1ed1n m\u00e0 h\u1ecd b\u1ecf ra m\u00e0 c\u00f2n lu\u00f4n th\u1eadn tr\u1ecdng c\u00e2n nh\u1eafc t\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 trong danh m\u1ee5c. Trong c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, tr\u00e1i [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_69377\" class=\"pvc_stats total_only  \" data-element-id=\"69377\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":69400,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2653],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - 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