{"id":2216,"date":"2019-12-20T08:13:00","date_gmt":"2019-12-20T01:13:00","guid":{"rendered":"https:\/\/sum.vn\/blog\/?p=2216"},"modified":"2019-12-11T18:29:33","modified_gmt":"2019-12-11T11:29:33","slug":"von-tu-co-la-gi","status":"publish","type":"post","link":"https:\/\/sum.vn\/blog\/von-tu-co-la-gi\/","title":{"rendered":"V\u1ed1n t\u1ef1 c\u00f3 l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3"},"content":{"rendered":"\n<p><strong>V\u1ed1n t\u1ef1 c\u00f3 l\u00e0 g\u00ec<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng keyword \u0111\u01b0\u1ee3c search nhi\u1ec1u nh\u1ea5t v\u1ec1 ch\u1ee7 \u0111\u1ec1 <strong>V\u1ed1n t\u1ef1 c\u00f3 l\u00e0 g\u00ec<\/strong>. Trong b\u00e0i vi\u1ebft n\u00e0y, sum.vn s\u1ebd vi\u1ebft b\u00e0i vi\u1ebft V\u1ed1n t\u1ef1 c\u00f3 l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3.\u00a0<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-2217\" src=\"https:\/\/sum.vn\/blog\/wp-content\/uploads\/2019\/12\/v\u1ed1n-t\u1ef1-c\u00f3-l\u00e0-g\u00ec.jpg\" alt=\"\" width=\"1135\" height=\"714\" title=\"\"><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#Von_tu_co_la_gi_Cach_xac_dinh_von_tu_co\"><span class=\"toc_number toc_depth_1\">1<\/span> V\u1ed1n t\u1ef1 c\u00f3 l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3<\/a><ul><li><a href=\"#1_Von_tu_co_cua_ngan_hangla_gi\"><span class=\"toc_number toc_depth_2\">1.1<\/span> 1 V\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng\u00a0l\u00e0 g\u00ec?<\/a><ul><li><a href=\"#Dac_diem_von_tu_co_cuabank\"><span class=\"toc_number toc_depth_3\">1.1.1<\/span> \u0110\u1eb7c \u0111i\u1ec3m v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0bank<\/a><\/li><\/ul><\/li><li><a href=\"#Huong_danxac_dinhvon_tu_co_cuangan_hang2\"><span class=\"toc_number toc_depth_2\">1.2<\/span> H\u01b0\u1edbng d\u1eabn\u00a0x\u00e1c \u0111\u1ecbnh\u00a0v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0ng\u00e2n h\u00e0ng2<\/a><ul><li><a href=\"#Von_tu_co_rieng_le\"><span class=\"toc_number toc_depth_3\">1.2.1<\/span> V\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb<\/a><\/li><li><a href=\"#Von_tu_co_hop_nhat\"><span class=\"toc_number toc_depth_3\">1.2.2<\/span> V\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#3_Quy_dinh_von_tu_co_cua_bank\"><span class=\"toc_number toc_depth_1\">2<\/span> 3 Quy \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a bank<\/a><\/li><\/ul><\/div>\n<h2><span id=\"Von_tu_co_la_gi_Cach_xac_dinh_von_tu_co\">V\u1ed1n t\u1ef1 c\u00f3 l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3<\/span><\/h2>\n<h3><span id=\"1_Von_tu_co_cua_ngan_hangla_gi\">1 V\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a <span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0l\u00e0 g\u00ec?<\/span><\/h3>\n<p>V\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0l\u00e0\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0th\u1ef1c c\u00f3 c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 c\u00e1c qu\u1ef9 d\u1ef1 tr\u1eef c\u00f9ng m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n n\u1ee3\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>\u00a0c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc. Hi\u1ec3u theo\u00a0<span class=\"marker\">ph\u01b0\u01a1ng ph\u00e1p<\/span>\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0th\u00ec v\u1ed1n t\u1ef1 c\u00f3 l\u00e0\u00a0<span class=\"marker\">ngu\u1ed3n<\/span>\u00a0l\u1ef1c t\u1ef1 c\u00f3 m\u00e0\u00a0<span class=\"marker\">bank<\/span>\u00a0s\u1edf h\u1eefu v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0v\u00e0o\u00a0<span class=\"marker\">m\u1ee5c \u0111\u00edch<\/span>\u00a0<span class=\"marker\">kinh doanh<\/span>\u00a0theo\u00a0<span class=\"marker\">nh\u01b0<\/span>\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span>\u00a0quy \u0111\u1ecbnh.<\/p>\n<p>M\u1eb7c d\u00f9 tr\u00ean\u00a0<span class=\"marker\">th\u1ef1c t\u1ebf<\/span>\u00a0th\u00ec v\u1ed1n t\u1ef1 c\u00f3 chi\u1ebfm m\u1ed9t t\u1ec9 tr\u1ecdng r\u1ea5t nh\u1ecf trong t\u1ed5ng\u00a0<span class=\"marker\">g\u1ed1c<\/span>\u00a0v\u1ed1n nh\u01b0ng l\u1ea1i l\u00e0\u00a0<span class=\"marker\">nguy\u00ean nh\u00e2n<\/span>\u00a0c\u01a1 b\u1ea3n\u00a0<span class=\"marker\">c\u1ea7n thi\u1ebft<\/span>\u00a0<span class=\"marker\">tr\u01b0\u1edbc nh\u1ea5t<\/span>\u00a0<span class=\"marker\">t\u00e1c \u0111\u1ed9ng<\/span>\u00a0\u0111\u1ebfn s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0\u00a0<span class=\"marker\">ph\u00e1t tri\u1ec3n<\/span>\u00a0c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>. V\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u00e2y \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">nh\u00ecn th\u1ea5y<\/span>\u00a0l\u00e0\u00a0t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o\u00a0v\u00e0\u00a0<span class=\"marker\">x\u00e2y d\u1ef1ng<\/span>\u00a0l\u00f2ng tin t\u1eeb ph\u00eda\u00a0<span class=\"marker\">bank<\/span>,\u00a0<span class=\"marker\">\u0111\u1ed3ng th\u1eddi<\/span>\u00a0c\u0169ng duy tr\u00ec\u00a0<span class=\"marker\">c\u1ea5p \u0111\u1ed9<\/span>\u00a0thanh to\u00e1n n\u1ebfu\u00a0<span class=\"marker\">bank<\/span>\u00a0<span class=\"marker\">giao \u0111\u1ed9ng<\/span>\u00a0tr\u01b0\u1eddng h\u1ee3p thua l\u1ed7.<\/p>\n<p>Theo c\u00e1c nh\u00e0 kinh t\u1ebf th\u00ec v\u1ed1n t\u1ef1 c\u00f3 c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c h\u1ec7 s\u1ed1 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 c\u00e1c\u00a0<span class=\"marker\">ch\u1ec9 ti\u00eau<\/span>\u00a0t\u00e0i ch\u00ednh trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng\u00a0<span class=\"marker\">mua b\u00e1n<\/span>\u00a0c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>. Theo \u0110i\u1ec1u 20 trong\u00a0Lu\u1eadt c\u00e1c\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0quy \u0111\u1ecbnh th\u00ec v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a m\u1ed9t\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0th\u01b0\u01a1ng m\u1ea1i s\u1ebd g\u1ed3m 3 b\u1ed9 ph\u1eadn ch\u00ednh l\u00e0 v\u1ed1n c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0th\u01b0\u01a1ng m\u1ea1i, qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c t\u00e0i s\u1ea3n n\u1ee3\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0\u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o v\u1ed1n.<\/p>\n<blockquote>\n<p><span class=\"marker\">xem<\/span>\u00a0th\u00eam:\u00a09\u00a0<span class=\"marker\">ph\u01b0\u01a1ng ph\u00e1p<\/span>\u00a0cho vay c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0th\u01b0\u01a1ng m\u1ea1i<\/p>\n<\/blockquote>\n<p>Gi\u1ea3i \u0111\u00e1p th\u1eafc\u00a0<span class=\"marker\">m\u1eafc<\/span>\u00a0v\u00e0 nh\u1eadn t\u01b0 v\u1ea5n\u00a0<span class=\"marker\">free<\/span><br \/>\u0110\u1eb2NG K\u00dd NGAY<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/sum.vn\/blog\/wp-content\/uploads\/2019\/12\/thebank_vontucocuanganhanglagimin_1560135057.jpg\" alt=\"C\u00f3 2 lo\u1ea1i v\u1ed1n t\u1ef1 c\u00f3\" data-cke-saved-src=\"https:\/\/sum.vn\/blog\/wp-content\/uploads\/2019\/12\/thebank_vontucocuanganhanglagimin_1560135057.jpg\" data-cke-saved- title=\"\"><\/p>\n<p><em>C\u00f3 2 lo\u1ea1i v\u1ed1n t\u1ef1 c\u00f3<\/em><\/p>\n<h4><span id=\"Dac_diem_von_tu_co_cuabank\">\u0110\u1eb7c \u0111i\u1ec3m v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">bank<\/span><\/span><\/h4>\n<p>V\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0ngo\u00e0i vi\u1ec7c\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>\u00a0\u0111\u1ec3 mua s\u1eafm c\u00e1c trang thi\u1ebft b\u1ecb, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, g\u00f3p v\u1ed1n li\u00ean doanh,\u2026 th\u00ec \u0111\u00e2y c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3\u00a0<span class=\"marker\">gi\u1edbi h\u1ea1n<\/span>\u00a0c\u00e1c ho\u1ea1t \u0111\u1ed9ng\u00a0<span class=\"marker\">kinh doanh<\/span>\u00a0ti\u1ec1n t\u1ec7, trong \u0111\u00f3 c\u00f3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng.<\/p>\n<p>C\u00f3 3 \u0111\u1eb7c \u0111i\u1ec3m v\u1ec1 v\u1ed1n t\u1ef1 c\u00f3 m\u00e0 b\u1ea1n c\u1ea7n bi\u1ebft:<\/p>\n<ul>\n<li>V\u1ed1n t\u1ef1 c\u00f3 l\u00e0\u00a0<span class=\"marker\">ngu\u1ed3n<\/span>\u00a0v\u1ed1n \u1ed5n \u0111\u1ecbnh v\u00e0 lu\u00f4n\u00a0<span class=\"marker\">t\u0103ng tr\u01b0\u1edfng<\/span>\u00a0trong\u00a0<span class=\"marker\">qu\u00e1 tr\u00ecnh<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>.<\/li>\n<li>V\u1ed1n t\u1ef1 c\u00f3 ch\u1ec9 chi\u1ebfm m\u1ed9t t\u1ec9 tr\u1ecdng nh\u1ecf trong t\u1ed5ng\u00a0<span class=\"marker\">ngu\u1ed3n<\/span>\u00a0v\u1ed1n\u00a0<span class=\"marker\">kinh doanh<\/span>, t\u1eeb 8% \u0111\u1ebfn 10% nh\u01b0ng l\u1ea1i c\u00f3 vai tr\u00f2 r\u1ea5t\u00a0<span class=\"marker\">quan tr\u1ecdng<\/span>\u00a0v\u00ec \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf\u00a0<span class=\"marker\">h\u00ecnh th\u00e0nh<\/span>\u00a0n\u00ean c\u00e1c\u00a0<span class=\"marker\">g\u1ed1c<\/span>\u00a0v\u1ed1n\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0nhau, c\u0169ng\u00a0<span class=\"marker\">nh\u01b0<\/span>\u00a0t\u1ea1o uy t\u00edn ban \u0111\u1ea7u cho\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>.<\/li>\n<li>V\u1ed1n t\u1ef1 c\u00f3 quy\u1ebft \u0111\u1ecbnh quy m\u00f4 c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>, c\u1ee5 th\u1ec3 l\u00e0\u00a0<span class=\"marker\">\u0111\u1ecbnh h\u00ecnh<\/span>\u00a0<span class=\"marker\">h\u1ea1n ch\u1ebf<\/span>\u00a0huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>. V\u1ed1n t\u1ef1 c\u00f3 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan\u00a0<span class=\"marker\">cai qu\u1ea3n<\/span>\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0<span class=\"marker\">%<\/span>\u00a0an to\u00e0n trong\u00a0<span class=\"marker\">kinh doanh<\/span>\u00a0c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>.<\/li>\n<\/ul>\n<blockquote>\n<p><span class=\"marker\">xem<\/span>\u00a0th\u00eam:\u00a04\u00a0<span class=\"marker\">m\u1eb9o<\/span>\u00a0v\u1eb7t nh\u01b0ng gi\u00fap b\u1ea1n\u00a0<span class=\"marker\">d\u1ec5 d\u00e0ng<\/span>\u00a0&#8220;s\u0103n&#8221; \u0111\u01b0\u1ee3c v\u1ed1n vay\u00a0<span class=\"marker\">chi ph\u00ed<\/span>\u00a0th\u1ea5p<\/p>\n<\/blockquote>\n<p><img decoding=\"async\" src=\"https:\/\/sum.vn\/blog\/wp-content\/uploads\/2019\/12\/dac-diem-von-tu-co-cua-ngan-hang.jpg\" alt=\"V\u1ed1n t\u1ef1 c\u00f3 \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng v\u1edbi ng\u00e2n h\u00e0ng\" data-cke-saved-src=\"https:\/\/sum.vn\/blog\/wp-content\/uploads\/2019\/12\/dac-diem-von-tu-co-cua-ngan-hang.jpg\" data-cke-saved- title=\"\"><\/p>\n<p><em>V\u1ed1n t\u1ef1 c\u00f3\u00a0<span class=\"marker\">l\u00e0m vai<\/span>\u00a0tr\u00f2 r\u1ea5t\u00a0<span class=\"marker\">quan tr\u1ecdng<\/span>\u00a0v\u1edbi\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span><\/em><\/p>\n<p>Gi\u1ea3i \u0111\u00e1p th\u1eafc\u00a0<span class=\"marker\">sang ch\u1ea3nh<\/span>\u00a0v\u00e0 nh\u1eadn t\u01b0 v\u1ea5n\u00a0<span class=\"marker\">mi\u1ec5n ph\u00ed<\/span><br \/>\u0110\u1eb2NG K\u00dd NGAY<\/p>\n<h3><span id=\"Huong_danxac_dinhvon_tu_co_cuangan_hang2\"><span class=\"marker\">H\u01b0\u1edbng d\u1eabn<\/span>\u00a0<span class=\"marker\">x\u00e1c \u0111\u1ecbnh<\/span>\u00a0v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>2<\/span><\/h3>\n<p>Theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 19\/2017\/TT-NHNN\u00a0v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Th\u00f4ng t\u01b0 s\u1ed1 36\/2014\/TT-NHNN,Th\u1ed1ng \u0111\u1ed1c\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u00e1c\u00a0<span class=\"marker\">h\u1ea1n ch\u1ebf<\/span>,\u00a0<span class=\"marker\">t\u1ef7 l\u1ec7<\/span>\u00a0b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i,\u00a0<span class=\"marker\">h\u01b0\u1edbng d\u1eabn<\/span>\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0v\u1ed1n t\u1ef1 c\u00f3 \u0111\u01b0\u1ee3c chia ra\u00a0<span class=\"marker\">l\u00e0m<\/span>\u00a02 ph\u1ea7n l\u00e0 v\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb v\u00e0 v\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t. C\u1ee5 th\u1ec3\u00a0<span class=\"marker\">gi\u1ed1ng nh\u01b0<\/span>\u00a0sau:<\/p>\n<h4><span id=\"Von_tu_co_rieng_le\">V\u1ed1n t\u1ef1 c\u00f3 ri\u00eang l\u1ebb<\/span><\/h4>\n<table class=\"table_in_post cke_show_border\">\n<tbody>\n<tr>\n<td rowspan=\"3\">M\u1ee5c<\/td>\n<td>C\u1ea5u ph\u1ea7n<\/td>\n<td rowspan=\"3\"><span class=\"marker\">m\u1eb9o<\/span>\u00a0<span class=\"marker\">x\u00e1c \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td>V\u1ed0N C\u1ea4P 1 RI\u00caNG L\u1eba (A) = A1 \u2013 A2 \u2013 A3<\/td>\n<\/tr>\n<tr>\n<td>C\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 1 ri\u00eang l\u1ebb (A1) = \u22111\u00f78<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>V\u1ed1n \u0111i\u1ec1u l\u1ec7 (v\u1ed1n\u00a0<span class=\"marker\">\u0111\u00e3<\/span>\u00a0\u0111\u01b0\u1ee3c c\u1ea5p, v\u1ed1n\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0g\u00f3p)<\/td>\n<td>\n<p><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c V\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<p><span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0ngo\u1ea1i t\u1ec7\u00a0<span class=\"marker\">l\u00e0m<\/span>\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng\u00a0<span class=\"marker\">Vi\u1ec7t Nam<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc\u00a0<span class=\"marker\">tut<\/span>\u00a0v\u1ec1 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u\u00a0<span class=\"marker\">d\u1ef1a v\u00e0o<\/span>\u00a0kho\u1ea3n m\u1ee5c Qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Qu\u1ef9 \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">ph\u00e1t tri\u1ec3n<\/span><\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u Qu\u1ef9 \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">t\u0103ng tr\u01b0\u1edfng<\/span>\u00a0thu\u1ed9c kho\u1ea3n m\u1ee5c Qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Qu\u1ef9\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0t\u00e0i ch\u00ednh<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u Qu\u1ef9\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0t\u00e0i ch\u00ednh trong kho\u1ea3n m\u1ee5c Qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>V\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">thi\u1ebft l\u1eadp<\/span>\u00a0c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u V\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">x\u00e2y d\u1ef1ng<\/span>\u00a0c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td><span class=\"marker\">l\u1ee3i nhu\u1eadn<\/span>\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0chia l\u0169y k\u1ebf<\/td>\n<td><span class=\"marker\">x\u00e1c \u0111\u1ecbnh<\/span>\u00a0theo\u00a0<span class=\"marker\">ch\u1ec9 d\u1eabn<\/span>\u00a0t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">ch\u1ea5p thu\u1eadn<\/span>\u00a0ho\u00e3n, gi\u00e3n tr\u00edch l\u1eadp\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>,\u00a0<span class=\"marker\">l\u1ee3i nhu\u1eadn<\/span>\u00a0<span class=\"marker\">k<\/span>\u00a0chia l\u0169y k\u1ebf ph\u1ea3i tr\u1eeb \u0111i ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa s\u1ed1\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">r\u1ee7i ro<\/span>\u00a0ph\u1ea3i tr\u00edch theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch,\u00a0<span class=\"marker\">ph\u01b0\u01a1ng th\u1ee9c<\/span>\u00a0tr\u00edch\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">r\u1ee7i ro<\/span>\u00a0v\u00e0\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0s\u1ed1\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0tr\u00edch.<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/td>\n<td><br \/><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 d\u01b0 kho\u1ea3n Ch\u00eanh l\u1ec7ch\u00a0t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u00a0do\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0l\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3\u00a0<span class=\"marker\">g\u1ed1c<\/span>\u00a0ngo\u1ea1i t\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c V\u1ed1n Ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed5i<\/span>\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng\u00a0<span class=\"marker\">Vi\u1ec7t Nam<\/span>.<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 1 ri\u00eang l\u1ebb (A2) = \u22119\u00f715<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">l\u1edbn<\/span>\u00a0h\u01a1n gi\u1eefa\u00a0<span class=\"marker\">s\u1ed1 ti\u1ec1n<\/span>\u00a0mua m\u1ed9t t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 m\u00e0\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3\u00a0<span class=\"marker\">thu\u1ed9c t\u00ednh<\/span>\u00a0mua l\u1ea1i do\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0th\u1ef1c hi\u1ec7n.<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>L\u1ed7 l\u0169y k\u1ebf<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u L\u1ed7 l\u0169y k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh v\u1ed1n t\u1ef1 c\u00f3.<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>C\u1ed5 phi\u1ebfu qu\u1ef9<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c C\u1ed5 phi\u1ebfu qu\u1ef9 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>C\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span><\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>.<\/td>\n<\/tr>\n<tr>\n<td>\n<p>13<\/p>\n<\/td>\n<td>C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span><\/td>\n<td><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n mua c\u1ed5 phi\u1ebfu\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0ni\u00eam y\u1ebft c\u1ee7a\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>\u00a0thu\u1ed9c kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">chu\u1ea9n b\u1ecb<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0v\u00e0o\u00a0<span class=\"marker\">ph\u00e2n kh\u00fac<\/span>\u00a0l\u00e0 c\u00e1c\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0thu\u1ed9c kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0con,\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">ph\u00e2n kh\u00fac<\/span>\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0t\u00ednh \u1edf m\u1ee5c (13)<\/td>\n<td><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0v\u00e0o\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0l\u00e0\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0con (kh\u00f4ng\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">th\u1ecb tr\u01b0\u1eddng<\/span>\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0t\u00ednh \u1edf m\u1ee5c (13)) thu\u1ed9c kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi\u00a0<span class=\"marker\">h\u00ecnh th\u1ee9c<\/span>\u00a0g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n nh\u1eb1m n\u1eafm quy\u1ec1n\u00a0<span class=\"marker\">l\u00e0m ch\u1ee7<\/span>\u00a0c\u1ee7a c\u00e1c\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng trong\u00a0<span class=\"marker\">ng\u00e0nh ngh\u1ec1<\/span>\u00a0b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, ki\u1ec1u h\u1ed1i,\u00a0<span class=\"marker\">kinh doanh<\/span>\u00a0ngo\u1ea1i h\u1ed1i, v\u00e0ng, bao thanh to\u00e1n, ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng, t\u00edn d\u1ee5ng ti\u00eau\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>, d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, th\u00f4ng tin t\u00edn d\u1ee5ng,\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0t\u00ednh \u1edf m\u1ee5c (13) v\u00e0 m\u1ee5c (14)<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi\u00a0<span class=\"marker\">th\u1ec3 lo\u1ea1i<\/span>\u00a0g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n nh\u1eb1m n\u1eafm quy\u1ec1n\u00a0<span class=\"marker\">ki\u1ec3m so\u00e1t<\/span>\u00a0c\u1ee7a c\u00e1c\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng trong\u00a0<span class=\"marker\">l\u0129nh v\u1ef1c<\/span>\u00a0b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, ki\u1ec1u h\u1ed1i,\u00a0<span class=\"marker\">kinh doanh<\/span>\u00a0ngo\u1ea1i h\u1ed1i, v\u00e0ng,\u00a0bao thanh to\u00e1n, ph\u00e1t h\u00e0nh\u00a0th\u1ebb t\u00edn d\u1ee5ng, t\u00edn d\u1ee5ng ti\u00eau\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>, d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, th\u00f4ng tin t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>\u00a0(kh\u00f4ng\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">th\u1ecb tr\u01b0\u1eddng<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0t\u00ednh \u1edf m\u1ee5c (13) v\u00e0 m\u1ee5c (14) thu\u1ed9c kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">s\u1eb5n s\u00e0ng<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n).<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung (A3) = \u221116\u00f717<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>Ph\u1ea7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>, m\u1ed9t\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0<span class=\"marker\">li\u00ean k\u1ebft<\/span>, m\u1ed9t qu\u1ef9 \u0111\u1ea7u t\u01b0 (kh\u00f4ng\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">th\u1ecb tr\u01b0\u1eddng<\/span>\u00a0<span class=\"marker\">\u0111\u00e3<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (15)), v\u01b0\u1ee3t m\u1ee9c 10% c\u1ee7a (A1 &#8211; A2)<\/td>\n<td>T\u1ed5ng c\u00e1c ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) S\u1ed1 d\u01b0 kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0v\u00e0o t\u1eebng\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>, t\u1eebng\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0<span class=\"marker\">li\u00ean k\u1ebft<\/span>, t\u1eebng qu\u1ef9 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>\u00a0(kh\u00f4ng\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (15)) t\u1ea1i kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">chu\u1ea9n b\u1ecb<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 kho\u1ea3n m\u1ee5c \u0110\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n; v\u00e0 (ii) 10% c\u1ee7a (A1 &#8211; A2).<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td>T\u1ed5ng c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u00f2n l\u1ea1i (kh\u00f4ng\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">\u0111\u00e3<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (16)), v\u01b0\u1ee3t m\u1ee9c 40% c\u1ee7a (A1 \u2013 A2)<\/td>\n<td>Ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) T\u1ed5ng c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>\u00a0(kh\u00f4ng\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">\u0111\u00e3<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (16)) thu\u1ed9c kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">s\u1eb5n s\u00e0ng<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 G\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n; v\u00e0 (ii) 40% c\u1ee7a (A1 &#8211; A2)<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>V\u1ed0N C\u1ea4P 2 RI\u00caNG L\u1eba (B) = B1 \u2013 B2 \u2013 (25)<\/td>\n<td><span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0v\u1ed1n c\u1ea5p 2 ri\u00eang l\u1ebb t\u1ed1i \u0111a b\u1eb1ng v\u1ed1n c\u1ea5p 1 ri\u00eang l\u1ebb.<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 2 ri\u00eang l\u1ebb (B1) = \u221118\u00f721<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td>50% ph\u1ea7n ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">gia t\u0103ng<\/span>\u00a0do\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span><\/td>\n<td>50% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">account<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td>19<\/td>\n<td>40% ph\u1ea7n ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">t\u0103ng<\/span>\u00a0do\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span><\/td>\n<td>40% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">account<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>.<\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td><span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0chung theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch,\u00a0<span class=\"marker\">m\u1eb9o<\/span>\u00a0tr\u00edch\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">r\u1ee7i ro<\/span>\u00a0v\u00e0\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i.<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0t\u1ed5ng c\u00e1c kho\u1ea3n m\u1ee5c\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0chung tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td>\n<p>Tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p do\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<p>(i) C\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1ed1i thi\u1ec3u l\u00e0 5 n\u0103m;<\/p>\n<p>(ii)\u00a0<span class=\"marker\">k<\/span>\u00a0\u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng;<\/p>\n<p>(iii)\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng ch\u1ec9 \u0111\u01b0\u1ee3c mua l\u1ea1i, tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc th\u1eddi gian \u0111\u00e1o h\u1ea1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n sau khi th\u1ef1c hi\u1ec7n\u00a0<span class=\"marker\">v\u1eabn<\/span>\u00a0\u0111\u1ea3m b\u1ea3o c\u00e1c\u00a0<span class=\"marker\">ph\u1ea7n tr\u0103m<\/span>,\u00a0<span class=\"marker\">h\u1ea1n ch\u1ebf<\/span>\u00a0b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng) \u0111\u1ec3 gi\u00e1m s\u00e1t;<\/p>\n<p>(iv)\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ng\u1eebng tr\u1ea3 l\u00e3i v\u00e0 chuy\u1ec3n l\u00e3i l\u0169y k\u1ebf sang n\u0103m\u00a0<span class=\"marker\">k\u1ebf ti\u1ebfp<\/span>\u00a0n\u1ebfu vi\u1ec7c tr\u1ea3 l\u00e3i\u00a0<span class=\"marker\">k\u00e9o<\/span>\u00a0\u0111\u1ebfn\u00a0<span class=\"marker\">hi\u1ec7u qu\u1ea3<\/span>\u00a0<span class=\"marker\">mua b\u00e1n<\/span>\u00a0trong n\u0103m b\u1ecb l\u1ed7;<\/p>\n<p>(v) Trong tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, ng\u01b0\u1eddi s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu v\u00e0 n\u1ee3 th\u1ee9 c\u1ea5p ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n sau khi\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0thanh to\u00e1n cho\u00a0<span class=\"marker\">all<\/span>\u00a0c\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c;<\/p>\n<p>(vi)\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng ch\u1ec9 \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">ch\u1ecdn<\/span>\u00a0l\u00e3i su\u1ea5t c\u1ee7a n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0b\u1eb1ng\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0c\u1ee5 th\u1ec3 ho\u1eb7c \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">\u0111\u1ecbnh h\u00ecnh<\/span>\u00a0theo\u00a0<span class=\"marker\">m\u1eb9o<\/span>\u00a0v\u00e0 ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng,\u00a0<span class=\"marker\">t\u00e0i li\u1ec7u<\/span>\u00a0ph\u00e1t h\u00e0nh.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">\u0111\u1ecbnh h\u00ecnh<\/span>\u00a0b\u1eb1ng\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0c\u1ee5 th\u1ec3, vi\u1ec7c\u00a0<span class=\"marker\">refresh<\/span>\u00a0l\u00e3i su\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau 5 n\u0103m\u00a0<span class=\"marker\">k\u1ec3 t\u1eeb<\/span>\u00a0ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd\u00a0<span class=\"marker\">h\u00f2a h\u1ee3p<\/span>\u00a0\u0111\u1ed3ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">c\u1ea3i thi\u1ec7n<\/span>\u00a01 l\u1ea7n trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a n\u1ee3 th\u1ee9 c\u1ea5p.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0theo\u00a0<span class=\"marker\">m\u1eb9o<\/span>,\u00a0<span class=\"marker\">c\u00f4ng th\u1ee9c<\/span>\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0\u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">refresh<\/span>\u00a0v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">thay \u0111\u1ed5i<\/span>\u00a0bi\u00ean \u0111\u1ed9 trong\u00a0<span class=\"marker\">b\u00ed quy\u1ebft<\/span>\u00a0(n\u1ebfu c\u00f3) 1 l\u1ea7n sau 5 n\u0103m\u00a0<span class=\"marker\">t\u00ednh t\u1eeb l\u00fac<\/span>\u00a0ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd\u00a0<span class=\"marker\">ph\u1ed1i h\u1ee3p<\/span>\u00a0\u0111\u1ed3ng.<\/p>\n<\/td>\n<td>\n<p>&#8211; T\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>, n\u1ebfu th\u1eddi h\u1ea1n n\u1ee3 th\u1ee9 c\u1ea5p tr\u00ean 5 n\u0103m,\u00a0<span class=\"marker\">all<\/span>\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2.<\/p>\n<p>&#8211;\u00a0<span class=\"marker\">b\u1eaft \u0111\u1ea7u t\u1eeb<\/span>\u00a0n\u0103m th\u1ee9 n\u0103m tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, m\u1ed7i n\u0103m t\u1ea1i ng\u00e0y ph\u00e1t h\u00e0nh ho\u1eb7c ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed9ng<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 20%\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0\u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ebfn\u00a0<span class=\"marker\">ng\u00e0y \u0111\u1ea7u ti\u00ean<\/span>\u00a0c\u1ee7a n\u0103m cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n,\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed9ng<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 b\u1eb1ng 0.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 ri\u00eang l\u1ebb (B2) = (22) + (23) + (24)<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td>Tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>\u00a0do\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0ph\u00e1t h\u00e0nh, n\u1ee3 th\u1ee9 c\u1ea5p do\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0ph\u00e1t h\u00e0nh\u00a0<span class=\"marker\">\u0111\u00e1p \u1ee9ng<\/span>\u00a0<span class=\"marker\">\u0111a s\u1ed1<\/span>\u00a0c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh m\u00e0\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng mua, \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>.<\/td>\n<td>\n<p>&#8211;\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">t\u00ednh t\u1eeb l\u00fac<\/span>\u00a0ng\u00e0y 12\/02\/2018,\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2\u00a0<span class=\"marker\">di\u1ec5n ra t\u1eeb<\/span>\u00a0ng\u00e0y mua, \u0111\u1ea7u t\u01b0.<\/p>\n<p>&#8211;\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 12\/02\/2018,\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 theo l\u1ed9 tr\u00ecnh sau \u0111\u00e2y:<\/p>\n<p>+ T\u1eeb ng\u00e0y 12\/02\/2018 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2018: Tr\u1eeb 25%\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n<p>+ T\u1eeb ng\u00e0y 01\/01\/2019 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2019: Tr\u1eeb 50%\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n<p>+ T\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2020: Tr\u1eeb 75%\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n<p>+ T\u1eeb ng\u00e0y 01\/01\/2021: Tr\u1eeb\u00a0<span class=\"marker\">to\u00e0n b\u1ed9<\/span>\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>23<\/td>\n<td>Ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (20) v\u00e0 1,25% c\u1ee7a &#8220;T\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro&#8221; quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 2<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td>Ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (21) v\u00e0 50% c\u1ee7a A<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>25<\/td>\n<td>Ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa (B1 &#8211; B2) v\u00e0 A<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n m\u1ee5c gi\u1ea3m tr\u1eeb khi t\u00ednh v\u1ed1n t\u1ef1 c\u00f3<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>26<\/td>\n<td>100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do\u00a0<span class=\"marker\">nghi\u00ean c\u1ee9u<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span><\/td>\n<td>100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a\u00a0<span class=\"marker\">t\u00e0i kho\u1ea3n<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td>27<\/td>\n<td>100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span><\/td>\n<td>100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a\u00a0<span class=\"marker\">account<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>.<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>V\u1ed0N T\u1ef0 C\u00d3 RI\u00caNG L\u1eba (C) = (A) + (B) \u2013 (26) \u2013 (27)<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Gi\u1ea3i \u0111\u00e1p th\u1eafc\u00a0<span class=\"marker\">\u0111\u1eaft ti\u1ec1n<\/span>\u00a0v\u00e0 nh\u1eadn t\u01b0 v\u1ea5n\u00a0<span class=\"marker\">mi\u1ec5n ph\u00ed<\/span><br \/>\u0110\u1eb2NG K\u00dd NGAY<\/p>\n<h4><span id=\"Von_tu_co_hop_nhat\">V\u1ed1n t\u1ef1 c\u00f3 h\u1ee3p nh\u1ea5t<\/span><\/h4>\n<table class=\"table_in_post cke_show_border\">\n<tbody>\n<tr>\n<td rowspan=\"3\">M\u1ee5c<\/td>\n<td>C\u1ea5u ph\u1ea7n<\/td>\n<td rowspan=\"3\"><span class=\"marker\">h\u01b0\u1edbng d\u1eabn<\/span>\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td>V\u1ed0N C\u1ea4P 1 H\u1ee2P NH\u1ea4T (A) = A1 &#8211; A2 &#8211; A3<\/td>\n<\/tr>\n<tr>\n<td>C\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t (A1) = \u22111\u00f78<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>V\u1ed1n \u0111i\u1ec1u l\u1ec7 (v\u1ed1n\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0\u0111\u01b0\u1ee3c c\u1ea5p, v\u1ed1n\u00a0<span class=\"marker\">\u0111\u00e3<\/span>\u00a0g\u00f3p)<\/td>\n<td>\n<p><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c V\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/p>\n<p><span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>\u00a0ngo\u1ea1i t\u1ec7\u00a0<span class=\"marker\">l\u00e0m<\/span>\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n th\u00ec V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng\u00a0<span class=\"marker\">Vi\u1ec7t Nam<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc\u00a0<span class=\"marker\">ch\u1ec9 d\u1eabn<\/span>\u00a0v\u1ec1 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u Qu\u1ef9 d\u1ef1 tr\u1eef b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u\u00a0<span class=\"marker\">d\u1ef1a v\u00e0o<\/span>\u00a0kho\u1ea3n m\u1ee5c Qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Qu\u1ef9 \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">ph\u00e1t tri\u1ec3n<\/span><\/td>\n<td><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u Qu\u1ef9 \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">ph\u00e1t tri\u1ec3n<\/span>\u00a0thu\u1ed9c kho\u1ea3n m\u1ee5c Qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Qu\u1ef9\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0t\u00e0i ch\u00ednh<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u Qu\u1ef9\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0t\u00e0i ch\u00ednh trong kho\u1ea3n m\u1ee5c Qu\u1ef9 c\u1ee7a\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>V\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">thi\u1ebft l\u1eadp<\/span>\u00a0c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0s\u1ed1 li\u1ec7u V\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">thi\u1ebft l\u1eadp<\/span>\u00a0c\u01a1 b\u1ea3n, mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td><span class=\"marker\">l\u1ee3i nhu\u1eadn<\/span>\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0chia l\u0169y k\u1ebf<\/td>\n<td><span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0theo\u00a0<span class=\"marker\">h\u01b0\u1edbng d\u1eabn<\/span>\u00a0t\u1ea1i kho\u1ea3n 6, \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">\u0111\u1ed3ng \u00fd<\/span>\u00a0ho\u00e3n, gi\u00e3n tr\u00edch l\u1eadp\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">r\u1ee7i ro<\/span>,\u00a0<span class=\"marker\">l\u1ee3i nhu\u1eadn<\/span>\u00a0<span class=\"marker\">k<\/span>\u00a0chia l\u0169y k\u1ebf ph\u1ea3i tr\u1eeb \u0111i ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa s\u1ed1\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">r\u1ee7i ro<\/span>\u00a0ph\u1ea3i tr\u00edch theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch,\u00a0<span class=\"marker\">c\u00f4ng th\u1ee9c<\/span>\u00a0tr\u00edch\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0v\u00e0\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0s\u1ed1\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0tr\u00edch.<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n l\u0169y k\u1ebf<\/td>\n<td><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<td>\n<p><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/p>\n<p><span class=\"marker\">so v\u1edbi<\/span>\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>\u00a0ngo\u1ea1i t\u1ec7\u00a0<span class=\"marker\">l\u00e0m<\/span>\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n, Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u1ea3 s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do\u00a0<span class=\"marker\">nghi\u00ean c\u1ee9u<\/span>\u00a0l\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3\u00a0<span class=\"marker\">g\u1ed1c<\/span>\u00a0ngo\u1ea1i t\u1ec7 thu\u1ed9c kho\u1ea3n m\u1ee5c V\u1ed1n Ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n khi\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng\u00a0<span class=\"marker\">VN<\/span>.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t (A2) = \u22119\u00f714<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa\u00a0<span class=\"marker\">s\u1ed1 v\u1ed1n<\/span>\u00a0mua m\u1ed9t t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u0111\u00f3 m\u00e0\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3\u00a0<span class=\"marker\">thu\u1ed9c t\u00ednh<\/span>\u00a0mua l\u1ea1i do\u00a0<span class=\"marker\">bank<\/span>\u00a0th\u1ef1c hi\u1ec7n.<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>L\u1ed7 l\u0169y k\u1ebf<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u L\u1ed7 l\u0169y k\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh v\u1ed1n t\u1ef1 c\u00f3.<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>C\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span><\/td>\n<td><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n t\u1ea1i\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>,\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u1ea3 kho\u1ea3n c\u1ea5p t\u00edn d\u1ee5ng c\u1ee7a c\u00e1c\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0con \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td>C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span><\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n mua c\u1ed5 phi\u1ebfu\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0ni\u00eam y\u1ebft c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>\u00a0thu\u1ed9c kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">s\u1eb5n s\u00e0ng<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0v\u00e0o\u00a0<span class=\"marker\">th\u1ecb tr\u01b0\u1eddng<\/span>\u00a0l\u00e0 c\u00e1c\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">kh\u00e1c<\/span>\u00a0thu\u1ed9c kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0con\u00a0<span class=\"marker\">k<\/span>\u00a0thu\u1ed9c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0h\u1ee3p nh\u1ea5t v\u00e0\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0con l\u00e0\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt\u00a0<span class=\"marker\">mua b\u00e1n<\/span>\u00a0b\u1ea3o hi\u1ec3m,\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0t\u00ednh \u1edf m\u1ee5c (13)<\/td>\n<td><span class=\"marker\">qu\u00e9t<\/span>\u00a0s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0v\u00e0o\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0l\u00e0\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0con\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0thu\u1ed9c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0b\u1ea3o hi\u1ec3m (kh\u00f4ng\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0t\u00ednh \u1edf m\u1ee5c (13)) thu\u1ed9c kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung (A3) = \u221115\u00f716<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td>Ph\u1ea7n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>, m\u1ed9t\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0<span class=\"marker\">li\u00ean k\u1ebft<\/span>, m\u1ed9t qu\u1ef9 \u0111\u1ea7u t\u01b0 (kh\u00f4ng\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (14)), v\u01b0\u1ee3t m\u1ee9c 10% c\u1ee7a (A1 &#8211; A2)<\/td>\n<td>\n<p>T\u1ed5ng c\u00e1c Ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) S\u1ed1 d\u01b0 kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0v\u00e0o t\u1eebng\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>, t\u1eebng\u00a0<span class=\"marker\">doanh nghi\u1ec7p<\/span>\u00a0<span class=\"marker\">li\u00ean k\u1ebft<\/span>, t\u1eebng qu\u1ef9 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span>\u00a0(kh\u00f4ng\u00a0<span class=\"marker\">bao g\u1ed3m<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">th\u1ecb tr\u01b0\u1eddng<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (14)) t\u1ea1i kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">chu\u1ea9n b\u1ecb<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 kho\u1ea3n m\u1ee5c \u0110\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t; v\u00e0 (ii) 10% c\u1ee7a (A1 \u2013 A2)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>T\u1ed5ng c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u00f2n l\u1ea1i (kh\u00f4ng\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">ph\u00e2n kh\u00fac<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (15)), v\u01b0\u1ee3t m\u1ee9c 40% c\u1ee7a (A1 &#8211; A2)<\/td>\n<td>Ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa: (i) T\u1ed5ng c\u00e1c kho\u1ea3n G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span>\u00a0(kh\u00f4ng\u00a0<span class=\"marker\">g\u1ed3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<span class=\"marker\">ph\u00e2n kh\u00fac<\/span>\u00a0<span class=\"marker\">\u0111ang<\/span>\u00a0t\u00ednh t\u1eeb m\u1ee5c (13) \u0111\u1ebfn m\u1ee5c (15)) thu\u1ed9c kho\u1ea3n m\u1ee5c Ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">chu\u1ea9n b\u1ecb<\/span>\u00a0\u0111\u1ec3 b\u00e1n v\u00e0 kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t; v\u00e0 (ii) 40% c\u1ee7a (A1 &#8211; A2)<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>V\u1ed0N C\u1ea4P 2 H\u1ee2P NH\u1ea4T (B) = B1 \u2013 B2 \u2013 (25)<\/td>\n<td><span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t t\u1ed1i \u0111a b\u1eb1ng v\u1ed1n c\u1ea5p 1 h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u1ea5u ph\u1ea7n v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t (B1) = \u221117\u00f721<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td>50% ph\u1ea7n ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">gia t\u0103ng<\/span>\u00a0do\u00a0<span class=\"marker\">nghi\u00ean c\u1ee9u<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span><\/td>\n<td>50% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">account<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">nghi\u00ean c\u1ee9u<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td>40% ph\u1ea7n ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">gia t\u0103ng<\/span>\u00a0do\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">lu\u1eadt ph\u00e1p<\/span><\/td>\n<td>40% t\u1ed5ng s\u1ed1 d\u01b0 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">t\u00e0i kho\u1ea3n<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0c\u00e1c kho\u1ea3n m\u1ee5c G\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/td>\n<\/tr>\n<tr>\n<td>19<\/td>\n<td><span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0chung theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3, m\u1ee9c tr\u00edch,\u00a0<span class=\"marker\">c\u00e1ch th\u1ee9c<\/span>\u00a0tr\u00edch\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0v\u00e0\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>\u00a0<span class=\"marker\">\u0111\u1ec1 ph\u00f2ng<\/span>\u00a0<span class=\"marker\">nguy c\u01a1<\/span>\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i.<\/td>\n<td><span class=\"marker\">get<\/span>\u00a0t\u1ed5ng c\u00e1c kho\u1ea3n m\u1ee5c\u00a0<span class=\"marker\">d\u1ef1 ph\u00f2ng<\/span>\u00a0chung tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td>\n<p><br \/>Tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p do\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n<p>(i) C\u00f3 k\u1ef3 h\u1ea1n ban \u0111\u1ea7u t\u1ed1i thi\u1ec3u l\u00e0 5 n\u0103m;<\/p>\n<p>(ii)\u00a0<span class=\"marker\">k<\/span>\u00a0\u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng;<\/p>\n<p>(iii)\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng ch\u1ec9 \u0111\u01b0\u1ee3c mua l\u1ea1i, tr\u1ea3 n\u1ee3 tr\u01b0\u1edbc th\u1eddi gian \u0111\u00e1o h\u1ea1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n sau khi th\u1ef1c hi\u1ec7n\u00a0<span class=\"marker\">v\u1eabn<\/span>\u00a0\u0111\u1ea3m b\u1ea3o c\u00e1c\u00a0<span class=\"marker\">t\u1ef7 l\u1ec7<\/span>,\u00a0<span class=\"marker\">h\u1ea1n ch\u1ebf<\/span>\u00a0b\u1ea3o \u0111\u1ea3m an to\u00e0n theo quy \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0Nh\u00e0 n\u01b0\u1edbc (C\u01a1 quan Thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng) \u0111\u1ec3 gi\u00e1m s\u00e1t;<\/p>\n<p>(iv)\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ng\u1eebng tr\u1ea3 l\u00e3i v\u00e0 chuy\u1ec3n l\u00e3i lu\u1ef9 k\u1ebf sang n\u0103m\u00a0<span class=\"marker\">k\u1ebf ti\u1ebfp<\/span>\u00a0n\u1ebfu vi\u1ec7c tr\u1ea3 l\u00e3i\u00a0<span class=\"marker\">d\u1eabn<\/span>\u00a0\u0111\u1ebfn\u00a0<span class=\"marker\">hi\u1ec7u qu\u1ea3<\/span>\u00a0<span class=\"marker\">kinh doanh<\/span>\u00a0trong n\u0103m b\u1ecb l\u1ed7;<\/p>\n<p>(v) Trong tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng, ng\u01b0\u1eddi s\u1edf h\u1eefu tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed9ng<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n sau khi\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">\u0111\u00e3<\/span>\u00a0thanh to\u00e1n cho\u00a0<span class=\"marker\">t\u1ea5t c\u1ea3<\/span>\u00a0c\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c;<\/p>\n<p>(vi)\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng ch\u1ec9 \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">l\u1ef1a ch\u1ecdn<\/span>\u00a0l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">d\u1ef1ng l\u1ea1i<\/span>\u00a0b\u1eb1ng\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0c\u1ee5 th\u1ec3 ho\u1eb7c \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">x\u00e1c \u0111\u1ecbnh<\/span>\u00a0theo\u00a0<span class=\"marker\">ph\u01b0\u01a1ng th\u1ee9c<\/span>\u00a0v\u00e0 ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng,\u00a0<span class=\"marker\">t\u00e0i li\u1ec7u<\/span>\u00a0ph\u00e1t h\u00e0nh.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">\u0111\u1ecbnh h\u00ecnh<\/span>\u00a0b\u1eb1ng\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0c\u1ee5 th\u1ec3, vi\u1ec7c\u00a0<span class=\"marker\">c\u1ea3i thi\u1ec7n<\/span>\u00a0l\u00e3i su\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau 5 n\u0103m\u00a0<span class=\"marker\">t\u00ednh t\u1eeb l\u00fac<\/span>\u00a0ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd\u00a0<span class=\"marker\">h\u00f2a h\u1ee3p<\/span>\u00a0\u0111\u1ed3ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">thay \u0111\u1ed5i<\/span>\u00a01 l\u1ea7n trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, c\u00e1c\u00a0<span class=\"marker\">tool<\/span>\u00a0n\u1ee3\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p\u00a0<span class=\"marker\">d\u00f9ng<\/span>\u00a0l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">\u0111\u1ecbnh h\u00ecnh<\/span>\u00a0theo\u00a0<span class=\"marker\">c\u00f4ng th\u1ee9c<\/span>,\u00a0<span class=\"marker\">c\u00f4ng th\u1ee9c<\/span>\u00a0<span class=\"marker\">k<\/span>\u00a0\u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">thay \u0111\u1ed5i<\/span>\u00a0v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c\u00a0<span class=\"marker\">thay \u0111\u1ed5i<\/span>\u00a0bi\u00ean \u0111\u1ed9 trong\u00a0<span class=\"marker\">b\u00ed quy\u1ebft<\/span>\u00a0(n\u1ebfu c\u00f3) 1 l\u1ea7n sau 5 n\u0103m\u00a0<span class=\"marker\">di\u1ec5n ra t\u1eeb<\/span>\u00a0ng\u00e0y ph\u00e1t h\u00e0nh, k\u00fd\u00a0<span class=\"marker\">ph\u1ed1i h\u1ee3p<\/span>\u00a0\u0111\u1ed3ng.<\/p>\n<\/td>\n<td>\n<p>&#8211; T\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0<span class=\"marker\">x\u00e1c \u0111\u1ecbnh<\/span>\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>, n\u1ebfu th\u1eddi h\u1ea1n n\u1ee3 th\u1ee9 c\u1ea5p tr\u00ean 5 n\u0103m,\u00a0<span class=\"marker\">to\u00e0n b\u1ed9<\/span>\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>,\u00a0<span class=\"marker\">tool<\/span>\u00a0n\u1ee3\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2.<\/p>\n<p>&#8211;\u00a0<span class=\"marker\">t\u1eeb khi<\/span>\u00a0n\u0103m th\u1ee9 n\u0103m tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, m\u1ed7i n\u0103m t\u1ea1i ng\u00e0y ph\u00e1t h\u00e0nh ho\u1eb7c ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 20%\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0\u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ebfn\u00a0<span class=\"marker\">ng\u00e0y l\u1eadp nghi\u1ec7p<\/span>\u00a0c\u1ee7a n\u0103m cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n,\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed9ng<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 b\u1eb1ng 0.<\/p>\n<p>L\u01b0u \u00fd: Tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p do\u00a0<span class=\"marker\">c\u00f4ng ty<\/span>\u00a0con\u00a0<span class=\"marker\">ch\u1eb3ng h\u1ec1<\/span>\u00a0l\u00e0\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n m\u1ee5c n\u00e0y.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td><span class=\"marker\">l\u1ee3i \u00edch<\/span>\u00a0c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1<\/td>\n<td><span class=\"marker\">l\u1ea5y<\/span>\u00a0s\u1ed1 li\u1ec7u t\u1ea1i kho\u1ea3n m\u1ee5c\u00a0<span class=\"marker\">quy\u1ec1n l\u1ee3i<\/span>\u00a0c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 h\u1ee3p nh\u1ea5t (B2) = (22) + (23) + (24)<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td>Tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>\u00a0c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng; n\u1ee3 th\u1ee9 c\u1ea5p c\u1ee7a\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i\u00a0<span class=\"marker\">kh\u00f4ng gi\u1ed1ng<\/span>\u00a0ph\u00e1t h\u00e0nh\u00a0<span class=\"marker\">cung c\u1ea5p<\/span>\u00a0<span class=\"marker\">\u0111\u1ea7y \u0111\u1ee7<\/span>\u00a0c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o v\u1ed1n c\u1ea5p 2 c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh m\u00e0\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng mua, \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span>.<\/td>\n<td>\n<p>&#8211;\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed9ng<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">t\u00ednh t\u1eeb l\u00fac<\/span>\u00a0ng\u00e0y 12\/02\/2018,\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng ph\u1ea3i tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2\u00a0<span class=\"marker\">k\u1ec3 t\u1eeb<\/span>\u00a0ng\u00e0y mua, \u0111\u1ea7u t\u01b0.<\/p>\n<p>&#8211;\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p \u0111\u01b0\u1ee3c mua, \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 12\/02\/2018,\u00a0<span class=\"marker\">t\u1ed5 ch\u1ee9c<\/span>\u00a0t\u00edn d\u1ee5ng tr\u1eeb kh\u1ecfi v\u1ed1n c\u1ea5p 2 theo l\u1ed9 tr\u00ecnh sau \u0111\u00e2y:<\/p>\n<p>+ T\u1eeb ng\u00e0y 12\/02\/2018 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2018: Tr\u1eeb 25%\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n<p>+ T\u1eeb ng\u00e0y 01\/01\/2019 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2019: Tr\u1eeb 50%\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed5i<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n<p>+ T\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2020: Tr\u1eeb 75%\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">chuy\u1ec3n bi\u1ebfn<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p;<\/p>\n<p>+ T\u1eeb ng\u00e0y 01\/01\/2021: Tr\u1eeb\u00a0<span class=\"marker\">t\u1ea5t c\u1ea3<\/span>\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0kho\u1ea3n mua, \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu\u00a0<span class=\"marker\">bi\u1ebfn \u0111\u1ed9ng<\/span>, n\u1ee3 th\u1ee9 c\u1ea5p.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>23<\/td>\n<td>Ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (19) v\u00e0 1,25% c\u1ee7a &#8220;T\u1ed5ng t\u00e0i s\u1ea3n c\u00f3 r\u1ee7i ro&#8221; quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 2<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td>Ph\u1ea7n\u00a0<span class=\"marker\">tr\u1ecb gi\u00e1<\/span>\u00a0ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa kho\u1ea3n m\u1ee5c (20) v\u00e0 50% c\u1ee7a A<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>25<\/td>\n<td>Ph\u1ea7n\u00a0<span class=\"marker\">gi\u00e1 tr\u1ecb<\/span>\u00a0ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa (B1 &#8211; B2) v\u00e0 A<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>C\u00e1c kho\u1ea3n m\u1ee5c gi\u1ea3m tr\u1eeb khi t\u00ednh v\u1ed1n t\u1ef1 c\u00f3<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>26<\/td>\n<td>100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span><\/td>\n<td>100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a\u00a0<span class=\"marker\">account<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">\u0111\u00e1nh gi\u00e1<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>27<\/td>\n<td>100% ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m do\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0l\u1ea1i c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">l\u00e2u d\u00e0i<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<span class=\"marker\">ph\u00e1p lu\u1eadt<\/span><\/td>\n<td>100% t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a\u00a0<span class=\"marker\">account<\/span>\u00a0ch\u00eanh l\u1ec7ch\u00a0<span class=\"marker\">nghi\u00ean c\u1ee9u<\/span>\u00a0l\u1ea1i t\u00e0i s\u1ea3n\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0c\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">d\u00e0i h\u1ea1n<\/span>\u00a0tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td>C<\/td>\n<td>V\u1ed0N T\u1ef0 C\u00d3 H\u1ee2P NH\u1ea4T (C) = (A) + (B) \u2013 (26) \u2013 (27)<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"3_Quy_dinh_von_tu_co_cua_bank\">3 Quy \u0111\u1ecbnh v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a <span class=\"marker\">bank<\/span><\/span><\/h2>\n<p>Theo \u0110i\u1ec1u 6\u00a0Th\u00f4ng t\u01b0 36\/2014\/TT-NHNN\u00a0quy \u0111\u1ecbnh c\u00e1c\u00a0<span class=\"marker\">gi\u1edbi h\u1ea1n<\/span>,\u00a0<span class=\"marker\">t\u1ef7 l\u1ec7<\/span>\u00a0b\u1ea3o \u0111\u1ea3m an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a\u00a0<span class=\"marker\">\u0111\u01a1n v\u1ecb<\/span>\u00a0t\u00edn d\u1ee5ng, chi nh\u00e1nh\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i th\u00ec:<\/p>\n<p><em>\u201c(i)\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0<span class=\"marker\">bank<\/span>, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i: T\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0m\u1ed9t\u00a0<span class=\"marker\">kh\u00e1ch h\u00e0ng<\/span>\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0\u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 15% v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i; t\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0m\u1ed9t\u00a0<span class=\"marker\">kh\u00e1ch h\u00e0ng<\/span>\u00a0v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan\u00a0<span class=\"marker\">k<\/span>\u00a0\u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 25% v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i;<\/em><\/p>\n<p><em>(ii)\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0TCTD phi ng\u00e2n h\u00e0ng: T\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">so v\u1edbi<\/span>\u00a0m\u1ed9t\u00a0<span class=\"marker\">KH<\/span>\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0\u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 25% v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a TCTD phi ng\u00e2n h\u00e0ng; t\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 c\u1ea5p t\u00edn d\u1ee5ng\u00a0<span class=\"marker\">\u0111\u1ed1i v\u1edbi<\/span>\u00a0m\u1ed9t\u00a0<span class=\"marker\">kh\u00e1ch h\u00e0ng<\/span>\u00a0v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0\u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a TCTD phi\u00a0<span class=\"marker\">bank<\/span>.\u201d<\/em><\/p>\n<p><span class=\"marker\">nh\u01b0<\/span>\u00a0v\u1eady th\u00ec theo lu\u1eadt quy \u0111\u1ecbnh v\u1edbi c\u00e1c\u00a0<span class=\"marker\">bank<\/span>, chi nh\u00e1nh\u00a0<span class=\"marker\">bank<\/span>\u00a0n\u01b0\u1edbc ngo\u00e0i, t\u1ed5ng m\u1ee9c d\u01b0 n\u1ee3 t\u00edn d\u1ee5ng v\u1edbi 1\u00a0<span class=\"marker\">m\u1ed9t m\u00ecnh<\/span>\u00a0<span class=\"marker\">k<\/span>\u00a0v\u01b0\u1ee3t qu\u00e1 15% v\u1ed1n t\u1ef1 c\u00f3 v\u00e0\u00a0<span class=\"marker\">kh\u00f4ng<\/span>\u00a0qu\u00e1 25% v\u1edbi 1\u00a0<span class=\"marker\">c\u00e1 nh\u00e2n<\/span>\u00a0v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan.<\/p>\n<blockquote>\n<p><span class=\"marker\">nh\u00ecn th\u1ea5y<\/span>\u00a0th\u00eam:\u00a0Vay v\u1ed1n\u00a0<span class=\"marker\">bank<\/span>\u00a0<span class=\"marker\">s\u1eed d\u1ee5ng<\/span>\u00a0<span class=\"marker\">k<\/span>\u00a0\u0111\u00fang\u00a0<span class=\"marker\">m\u1ee5c \u0111\u00edch<\/span>\u00a0b\u1ecb thu h\u1ed3i<\/p>\n<\/blockquote>\n<p>V\u1edbi\u00a0<span class=\"marker\">b\u00e0i vi\u1ebft<\/span>\u00a0v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">bank<\/span>\u00a0l\u00e0 g\u00ec?\u00a0<span class=\"marker\">c\u00e1ch<\/span>\u00a0<span class=\"marker\">x\u00e1c \u0111\u1ecbnh<\/span>\u00a0v\u1ed1n t\u1ef1 c\u00f3, c\u00e1c b\u1ea1n\u00a0<span class=\"marker\">v\u1eeba m\u1edbi<\/span>\u00a0bi\u1ebft \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi\u00a0<span class=\"marker\">chu\u1ea9n x\u00e1c<\/span>\u00a0c\u1ee7a 2 c\u00e2u h\u1ecfi n\u00e0y\u00a0<span class=\"marker\">s\u1ebd gi\u00fap<\/span>\u00a0b\u1ea1n\u00a0<span class=\"marker\">kh\u00f4ng kh\u00f3 kh\u0103n<\/span>\u00a0<span class=\"marker\">ph\u00e2n t\u00edch<\/span>\u00a0s\u1ee9c m\u1ea1nh c\u0169ng\u00a0<span class=\"marker\">nh\u01b0<\/span>\u00a0n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0tr\u00ean\u00a0<span class=\"marker\">\u0111\u1ed1i t\u01b0\u1ee3ng<\/span>\u00a0<span class=\"marker\">b\u00e2y gi\u1edd<\/span>.\u00a0<span class=\"marker\">ngo\u00e0i ra<\/span>, Nh\u00e0 n\u01b0\u1edbc ta c\u0169ng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh kh\u00e1 ch\u1eb7t ch\u1ebd v\u1ec1 v\u1ed1n t\u1ef1 c\u00f3 c\u1ee7a\u00a0<span class=\"marker\">ng\u00e2n h\u00e0ng<\/span>\u00a0\u0111\u1ec3 gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0\u00a0<span class=\"marker\">nghi\u00ean c\u1ee9u<\/span>\u00a0<span class=\"marker\">k\u1ebft qu\u1ea3<\/span>\u00a0khi\u00a0<span class=\"marker\">ch\u1ecdn<\/span>\u00a0\u0111\u1ea7u t\u01b0.<\/p>\n<p>Ngu\u1ed3n:https:\/\/thebank.vn<\/p>\n<p>Xem th\u00eam\u00a0<\/p>\n<p><a href=\"https:\/\/sum.vn\/blog\/product-launch-la-gi-lam-the-nao-de-kiem-tien-online-voi-product-launch\/\" data-rich-text-format-boundary=\"true\">Product Launch l\u00e0 g\u00ec? L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ebfm ti\u1ec1n online v\u1edbi Product Launch?<\/a><\/p>\n<p><a href=\"https:\/\/sum.vn\/blog\/trien-khai-digital-marketing-voi-doanh-nghiep-smes-nhu-the-nao\/\" data-rich-text-format-boundary=\"true\">Tri\u1ec3n khai digital marketing v\u1edbi doanh nghi\u1ec7p smes nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n<div class=\"daim-interlinks-suggestions-link\"><a href=\"https:\/\/sum.vn\/blog\/captcha-la-gi-nhung-dieu-ban-can-biet-khi-nhap-captcha\/\" data-rich-text-format-boundary=\"true\">Captcha l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft khi nh\u1eadp captcha<\/a><\/div>\n<p>\u00a0<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":2217,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1197,1126],"tags":[1199,1203,1200,1204,1198,1202,1201,1196],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/posts\/2216"}],"collection":[{"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/comments?post=2216"}],"version-history":[{"count":0,"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/posts\/2216\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/media\/2217"}],"wp:attachment":[{"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/media?parent=2216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/categories?post=2216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sum.vn\/blog\/wp-json\/wp\/v2\/tags?post=2216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}