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V?2???????????6????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?2???????????TzkdQE$$IfT??r???????!??????????????c?????????????????????????? ? t? V?2???????????6????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?2???????????Tzkd?G$$IfT??r???????!??????????????c?????????????????????????? ? t? V?2???????????6????????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?2???????????T??!` ????AWN1... V>?>?pq????????????????????????L???????f`?5 ?? *??????????? ?????+  ???????????? ??????????????????????? B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 29/2017/TT-BTCH? N?i, ng?y 12 th?ng 04 nm 2017?TH?NG T?S?A ?I, B? SUNG M?T S? I?U C?A TH?NG T? S? 202/2015/TT-BTC NG?Y 18 TH?NG 12 NM 2015 H??NG D?N V? NI?M Y?T CH?NG KHO?N TR?N S? GIAO D?CH CH?NG KHO?NCn c? Lu?t Ch?ng kho?n ng?y 29 th?ng 06 nm 2006;Cn c? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Ch?ng kho?n ng?y 24 th?ng 11 nm 2010;Cn c? Lu?t Doanh nghi?p ng?y 26 th?ng 11 nm 2014;Cn c? Ngh? ?nh s? 215/2013/N-CP ng?y 23 th?ng 12 nm 2013 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Cn c? Ngh? ?nh s? 58/2012/N-CP ng?y 20 th?ng 07 nm 2012 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Ch?ng kho?n v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Ch?ng kho?n;Cn c? Ngh? ?nh s? 60/2015/N-CP ng?y 26 th?ng 6 nm 2015 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 58/2012/N-CP ng?y 20 th?ng 07 nm 2012 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Ch?ng kho?n v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Ch?ng kho?n;Theo ? ngh? c?a Ch? t?ch ?y ban Ch?ng kho?n Nh? n??c;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n.i?u 1. S?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n nh? sau:1. S?a ?i i?m b kho?n 3 v? i?m a kho?n 4 i?u 3 nh? sau:a. S?a ?i i?m b kho?n 3 nh? sau: b. ? ki?n ki?m to?n ?i v?i kho?n m?c v?n ch? s? h?u, v?n i?u l? ? g?p ph?i l? ? ki?n ch?p nh?n to?n ph?n. Tr??ng h?p ? ki?n ki?m to?n ?i v?i b?o c?o t?i ch?nh l? ch?p nh?n c? ngo?i tr?, th? y?u t? ngo?i tr? kh?ng ph?i l? kho?n m?c v?n ch? s? h?u (tr? tr??ng h?p ? ki?n ngo?i tr? v? vi?c ch?a b?n giao v?n nh? n??c t?i doanh nghi?p nh? n??c c? ph?n h?a) v? kho?n m?c tr?ng y?u kh?c ?nh h??ng ?n i?u ki?n ni?m y?t nh?: ti?n m?t, h?ng t?n kho, t?i s?n c? ?nh, c?c kho?n ph?i thu, n? ph?i tr?; b. S?a ?i i?m a kho?n 4 nh? sau: a. Tr??ng h?p t? ch?c ng k? ni?m y?t l? c?ng ty m?, t? l? ROE ??c x?c ?nh tr?n c? s? b?o c?o t?i ch?nh h?p nh?t, trong ? l?i nhu?n sau thu? v? v?n ch? s? h?u ??c x?c ?nh sau khi ? lo?i tr? l?i ?ch c?a c? ?ng kh?ng ki?m so?t. Tr??ng h?p trong nm c? ho?t ?ng chuy?n ?i lo?i h?nh doanh nghi?p, l?i nhu?n sau thu? l? t?ng l?i nhu?n sau thu? c?a c?c giai o?n trong nm li?n tr??c nm ng k? ni?m y?t ??c x?c ?nh t?i b?o c?o t?i ch?nh ki?m to?n trong t?ng giai o?n ho?t ?ng. 2. S?a ?i kho?n 2, kho?n 4 i?u 4 nh? sau: 2. Tr??ng h?p c?ng ty ang ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh h?p nh?t v?i c?ng ty ch?a ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh (bao g?m c? c?ng ty ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i), c?ng ty h?p nh?t ??c ng k? ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh khi ?p ?ng c?c i?u ki?n quy ?nh t?i c?c i?m a, c, d, , e kho?n 1 i?u 53 Ngh? ?nh s? 58/2012/N-CP v? c? ROE ?t t?i thi?u 5%.4. Tr??ng h?p c?c c?ng ty b? h?p nh?t ?u ch?a ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh, c?ng ty h?p nh?t ??c ng k? ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh khi ?p ?ng ?y ? c?c i?u ki?n quy ?nh t?i kho?n 1 i?u 53 Ngh? ?nh s? 58/2012/N-CP. 3. S?a ?i kho?n 2 i?u 5 nh? sau: 2. Tr??ng h?p c?ng ty nh?n s?p nh?p l? c?ng ty ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh, c?c c?ng ty b? s?p nh?p c? ?t nh?t m?t c?ng ty ch?a ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh (bao g?m c? c?ng ty ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i), sau khi s?p nh?p, c?ng ty nh?n s?p nh?p ??c thay ?i ng k? ni?m y?t khi:a) Tr??c khi s?p nh?p, c?ng ty nh?n s?p nh?p v? c?ng ty b? s?p nh?p ang ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh c? ROE d??ng, c?c c?ng ty b? s?p nh?p ch?a ni?m y?t tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh ?p ?ng quy ?nh t?i i?m b kho?n 1 i?u 53 Ngh? ?nh s? 58/2012/N-CP, ngo?i tr? i?u ki?n ho?t ?ng d??i h?nh th?c c?ng ty c? ph?n; ho?cb) Sau khi s?p nh?p, c?ng ty nh?n s?p nh?p c? ROE ?t t? 5% tr? l?n, ho?c c? ROE d??ng v? l?n h?n ROE c?a c?ng ty ? trong nm li?n tr??c nm th?c hi?n s?p nh?p;c) Tr??ng h?p kh?ng ?p ?ng i?u ki?n quy ?nh t?i i?m a ho?c i?m b kho?n n?y, ?ng th?i ph?n v?n ph?t h?nh th?m ? ho?n ?i l?m ph?t sinh tng kh?ng qu? 50% v?n i?u l? th?c g?p (tr??c khi ph?t h?nh) th? s? c? phi?u ph?t h?nh th?m ch? ??c ng k? ni?m y?t b? sung tr?n S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh sau m?t (01) nm k? t? th?i i?m c?ng ty nh?n s?p nh?p ??c c?p gi?y ch?ng nh?n ng k? doanh nghi?p m?i. 4. S?a ?i kho?n 2, kho?n 4 i?u 6 nh? sau: 2. Tr??ng h?p c?ng ty ang ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i ho?c S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh h?p nh?t v?i c?ng ty ch?a ni?m y?t th? c?ng ty h?p nh?t ??c ng k? ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i khi ?p ?ng c?c i?u ki?n quy ?nh t?i c?c i?m a, c, d, , e kho?n 1 i?u 54 Ngh? ?nh s? 58/2012/N-CP v? c? ROE ?t t?i thi?u 5%.4. Tr??ng h?p c?c c?ng ty b? h?p nh?t ?u ch?a ni?m y?t tr?n c? hai S? giao d?ch ch?ng kho?n, c?ng ty h?p nh?t ??c ng k? ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i khi ?p ?ng ?y ? c?c i?u ki?n quy ?nh t?i kho?n 1 i?u 54 Ngh? ?nh s? 58/2012/N-CP. 5. S?a ?i kho?n 2 i?u 7 nh? sau: 2. Tr??ng h?p c?ng ty nh?n s?p nh?p l? c?ng ty ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i, c?c c?ng ty b? s?p nh?p c? ?t nh?t m?t c?ng ty l? c?ng ty ch?a ni?m y?t, sau khi s?p nh?p, c?ng ty nh?n s?p nh?p ??c thay ?i ng k? ni?m y?t khi:a) Tr??c khi s?p nh?p, c?ng ty nh?n s?p nh?p v? c?ng ty b? s?p nh?p ang ni?m y?t tr?n S? giao d?ch ch?ng kho?n H? N?i ho?c S? giao d?ch ch?ng kho?n th?nh ph? H? Ch? Minh c? ROE d??ng, c?c c?ng ty b? s?p nh?p l? c?ng ty ch?a ni?m y?t ?p ?ng quy ?nh t?i i?m b kho?n 1 i?u 54 Ngh? ?nh s? 58/2012/N-CP, ngo?i tr? i?u ki?n ho?t ?ng d??i h?nh th?c c?ng ty c? ph?n; ho?cb) Sau khi s?p nh?p, c?ng ty nh?n s?p nh?p c? ROE ?t t? 5% tr? l?n; ho?c c? ROE d??ng v? l?n h?n ROE c?a c?ng ty ? trong nm li?n tr??c nm th?c hi?n s?p nh?p.c) Tr??ng h?p kh?ng ?p ?ng i?u ki?n quy ?nh t?i i?m a ho?c b kho?n n?y, ?ng th?i ph?n v?n ph?t h?nh th?m ? ho?n ?i l?m ph?t sinh tng kh?ng qu? 50% v?n i?u l? th?c g?p (tr??c khi ph?t h?nh) th? s? c? phi?u ph?t h?nh th?m ch? ??c ni?m y?t b? sung sau m?t (01) nm k? t? th?i i?m c?ng ty nh?n s?p nh?p ??c c?p gi?y ch?ng nh?n ng k? doanh nghi?p m?i. 6. S?a ?i i?m c kho?n 2 v? i?m c kho?n 3 i?u 9 nh? sau:a. S?a ?i i?m c kho?n 2 i?u 9 nh? sau: c. Tr??ng h?p c?ng ty h?p nh?t ?p ?ng c?c i?u ki?n quy ?nh t?i kho?n 4 i?u 4, kho?n 4 i?u 6 Th?ng t? n?y, h? s? ng k? ni?m y?t theo quy ?nh t?i kho?n 1 i?u n?y. b. S?a ?i i?m c kho?n 3 i?u 9 nh? sau: c. Trong v?ng m?t (01) th?ng, k? t? ng?y ??c c?p gi?y ch?ng nh?n ng k? doanh nghi?p m?i, c?ng ty nh?n s?p nh?p ?p ?ng c?c i?u ki?n ni?m y?t theo quy ?nh t?i i?m a kho?n 2 i?u 5, i?m a kho?n 2 i?u 7 Th?ng t? n?y ph?i n?p h? s? thay ?i ng k? ni?m y?t. H? s? bao g?m:- H? s? thay ?i ng k? ni?m y?t theo quy ?nh t?i i?m a kho?n n?y;- C?c b?o c?o t?i ch?nh nm ? ki?m to?n c?a hai (02) nm li?n tr??c nm th?c hi?n s?p nh?p (?i v?i tr??ng h?p thay ?i ng k? ni?m y?t t?i S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh) ho?c m?t (01) nm li?n tr??c nm th?c hi?n s?p nh?p (?i v?i tr??ng h?p thay ?i ng k? ni?m y?t t?i S? giao d?ch ch?ng kho?n H? N?i) c?a c?ng ty b? s?p nh?p ch?a ni?m y?t;- B?n sao gi?y ch?ng nh?n ng k? doanh nghi?p c?a c?ng ty b? s?p nh?p ch?a ni?m y?t.7. S?a ?i kho?n 3 i?u 10 nh? sau: 3. Tr??ng h?p bu?c ph?i h?y ni?m y?t, S? giao d?ch ch?ng kho?n ban h?nh quy?t ?nh h?y ni?m y?t v? c?ng b? th?ng tin ra th? tr??ng. Ch?ng kho?n thu?c di?n h?y ni?m y?t ??c ti?p t?c giao d?ch trong th?i h?n t?i a ba m??i (30) ng?y k? t? ng?y ra Quy?t ?nh h?y ni?m y?t, tr? tr??ng h?p h?y ni?m y?t ? ng k? giao d?ch tr?n h? th?ng giao d?ch Upcom do kh?ng c?n ?p ?ng i?u ki?n ni?m y?t theo quy ?nh t?i c?c i?u 3, 4, 5, 6, 7, 8 Th?ng t? n?y v? tr??ng h?p h?y ni?m y?t theo quy ?nh t?i i?m e kho?n 1 i?u 60 Ngh? ?nh s? 58/2012/N-CP ? ??c s?a ?i t?i kho?n 20 i?u 1 Ngh? ?nh s? 60/2015/N-CP v? i?m c, i?m g kho?n 1 i?u 60 Ngh? ?nh s? 58/2012/N-CP. 8. B? sung i?u 11a v?o sau i?u 11 nh? sau: i?u 11a. Chuy?n ni?m y?t c? phi?uT? ch?c ni?m y?t th?c hi?n chuy?n ni?m y?t c? phi?u t? S? giao d?ch ch?ng kho?n H? N?i sang S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh ho?c ng??c l?i ph?i ??c ?i h?i ?ng c? ?ng bi?u quy?t th?ng qua theo quy ?nh c?a ph?p lu?t doanh nghi?p v? ph?i ?p ?ng i?u ki?n ni?m y?t t?i S? giao d?ch ch?ng kho?n d? ki?n chuy?n sang ni?m y?t. 9. S?a ?i Ph? l?c s? 02 ban h?nh k?m theo Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n.i?u 2. B?i b? i?m d kho?n 2 i?u 9 Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n.i?u 3. i?u kho?n thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 01 th?ng 06 nm 2017. Tr??ng h?p c?ng ty h?p nh?t ?p ?ng i?u ki?n ni?m y?t theo quy ?nh t?i kho?n 4 i?u 4 v? kho?n 4 i?u 6 Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n ? n?p h? s? ng k? ni?m y?t h?p l? tr??c th?i i?m Th?ng t? n?y c? hi?u l?c, i?u ki?n ni?m y?t v? h? s? ng k? ni?m y?t ??c th?c hi?n theo quy ?nh t?i Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n.2. C?c S? giao d?ch ch?ng kho?n, Trung t?m l?u k? ch?ng kho?n Vi?t Nam v? c?c c? quan, t? ch?c, c? nh?n li?n quan c? tr?ch nhi?m th?c hi?n Th?ng t? n?y.? N?i nh?n: - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - Vn ph?ng Qu?c h?i; - Vn ph?ng T?ng b? th?; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng Trung ??ng v? c?c ban c?a ?ng; - Vn ph?ng Ban ch? ?o TU v? ph?ng ch?ng tham nhing; - C?c B?, C? quan ngang B?; c? quan thu?c Ch?nh ph?; - T?a ?n Nh?n d?n t?i cao; - Vi?n Ki?m s?t Nh?n d?n t?i cao; - Ki?m to?n Nh? n??c; - UBND, HND c?c t?nh, th?nh ph? tr?c thu?c T?; - C?ng b?o; - Website Ch?nh ph?; - C?c Ki?m tra vn b?n - B? T? ph?p; - C?c ?n v? thu?c B? T?i ch?nh; - Website B? T?i ch?nh; - L?u: VT, UBCK (300b).KT. B? TR??NG TH? TR??NG Tr?n Xu?n H??PH? L?C S? 02M?U B?N C?O B?CH NI?M Y?T C? PHI?U/TR?I PHI?U TR?N S? GIAO D?CH CH?NG KHO?N (Ban h?nh k?m theo Th?ng t? s? 29/2017/TT-BTC ng?y 12 th?ng 04 nm 2017 c?a B? tr??ng B? T?i ch?nh s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 202/2015/TT-BTC ng?y 18 th?ng 12 nm 2015 h??ng d?n v? ni?m y?t ch?ng kho?n tr?n S? giao d?ch ch?ng kho?n)(trang b?a)S? GIAO D?CH CH?NG KHO?N C?P NG K? NI?M Y?T CH?NG KHO?N CH? C? NGH(A L? VI?C NI?M Y?T CH?NG KHO?N ? TH?C HI?N THEO C?C QUY ?NH C?A PH?P LU?T LI?N QUAN M? KH?NG H?M ? ?M B?O GI? TR? C?A CH?NG KHO?N, M?I TUY?N B? TR?I V?I I?U N?Y L? B?T H?P PH?P.?B?N C?O B?CH?C?NG TY: ABC(Gi?y ch?ng nh?n KKD s? .... do.... c?p ng?y ... th?ng... nm... ho?c Gi?y ph?p th?nh l?p v? ho?t ?ng s?: & & . do & & & . c?p ng?y & & & & ..)NI?M Y?T C? PHI?U (TR?I PHI?U) TR?N S? GIAO D?CH CH?NG KHO?N...(Quy?t ?nh ng k? ni?m y?t s?: .../SGD...-Q do & .. c?p ng?y ... th?ng& nm ...)B?n c?o b?ch n?y v? t?i li?u b? sung s? ??c cung c?p t?i: & & & & & & & & & .Ph? tr?ch c?ng b? th?ng tin:H? t?n: & & & & & & & & & .. S? i?n tho?i:& & & & & & & Ch?c v?:& & & & & & & & & & (trang b?a)C?NG TY: ABC(Gi?y ch?ng nh?n KKD s? .... do.... c?p ng?y ...th?ng ...nm ....)(Ghi r? ?a ch? tr? s? ch?nh, s? i?n tho?i, fax, email website c?a c?ng ty)NI?M Y?T C? PHI?U (TR?I PHI?U) TR?N S? GIAO D?CH CH?NG KHO?N...T?n c? phi?u/tr?i phi?u:Lo?i c? phi?u/tr?i phi?u:M? c? phi?u/tr?i phi?u (n?u c?):Th?i i?m ?o h?n (?i v?i tr?i phi?u):L?i su?t (?i v?i tr?i phi?u):K? tr? l?i (?i v?i tr?i phi?u):M?nh gi?:T?ng s? l??ng ni?m y?t:T?ng gi? tr? ni?m y?t (theo m?nh gi?):?T? CH?C KI?M TO?N:C?NG TY:& & & . (ghi r? ?a ch? tr? s? ch?nh, s? i?n tho?i, s? fax giao d?ch)T? CH?C T? V?N:C?NG TY:& & & .. (ghi r? ?a ch? tr? s? ch?nh, s? i?n tho?i, s? fax giao d?ch)?(trang b?a)M?C L?CTrangI. C?c nh?n t? r?i ro ?nh h??ng ?n gi? c? ch?ng kho?n ni?m y?tII. Nh?ng ng??i ch?u tr?ch nhi?m ch?nh ?i v?i n?i dung B?n c?o b?chIII. C?c kh?i ni?mIV. T?nh h?nh v? ?c i?m c?a t? ch?c ni?m y?tV. Ch?ng kho?n ni?m y?tVI. C?c ?i t?c li?n quan t?i vi?c ni?m y?tVII. Ph? l?c?N?I DUNG B?N C?O B?CHI. C?C NH?N T? R?I RO(Ph?n t?ch r? ?nh h??ng c?a c?c nh?n t? r?i ro ?n gi? c? ch?ng kho?n ni?m y?t)1. ?i v?i t? ch?c kh?ng ph?i l? t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:1.1. R?i ro v? kinh t?1.2. R?i ro v? lu?t ph?p1.3. R?i ro ?c th? (ng?nh, c?ng ty, l)nh v?c ho?t ?ng)1.4. R?i ro kh?c (r?i ro b?t kh? kh?ng nh?: thi?n tai, ?ch h?a...)2. ?i v?i t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:2.1. R?i ro v? kinh t?:a. R?i ro v? l?i su?t: (Ph?n t?ch t?nh h?nh huy ?ng v? cho vay, ch?nh l?ch gi?a k? h?n ti?n g?i v? ti?n vay, t? ? nh?ng bi?n ?ng v? l?i su?t ? g?y t?c ?ng th? n?o t?i gi? tr? c?c kho?n ti?n g?i v? cho vay)b. R?i ro v? t?n d?ng: (Ph?n t?ch r?i ro c? th? x?y ra do c? m?t s? c?ng ty v? l? do c? th? n?o ? c? th? kh?ng tr? ??c n? vay)c. R?i ro v? ngo?i h?i: (Bi?n ?ng t? gi? ? g?y t?c ?ng th? n?o ?n gi? tr? c?a c?c lo?i t?i s?n c? v? n? b?ng ngo?i t?. K?t qu? r?ng c?a c?c t?c ?ng n?y l? thu?n l?i hay b?t l?i)d. R?i ro v? thanh to?n: (Ph?n t?ch kh? nng c? th? x?y ra vi?c r?t ti?n ?t xu?t v?i kh?i l??ng l?n c?a ng??i g?i ti?n v? kh? nng c?a ng?n h?ng trong vi?c b?o ?m ti?n m?t ? ?p ?ng y?u c?u r?t ti?n th??ng xuy?n v? ?t xu?t (?c bi?t l? nhu c?u ?t xu?t) c?a kh?ch h?ng). R?i ro t? c?c ho?t ?ng ngo?i b?ng: (Ph?n t?ch c?c giao d?ch k? h?n, c?c kho?n cam k?t cho vay, c?c kho?n b?o l?nh L/C c? kh? nng g?y ra nh?ng t?c ?ng g? ?n t?nh h?nh t?i ch?nh c?a ng?n h?ng)2.2. R?i ro v? lu?t ph?p:2.3. R?i ro v? ng?nh:2.4. R?i ro kh?c: (R?i ro b?t kh? kh?ng nh?: thi?n tai, ?ch h?a...)II. NH?NG NG??I CH?U TR?CH NHI?M CH?NH ?I V?I N?I DUNG B?N C?O B?CH1. T? ch?c ni?m y?t?ng/B?: & & & & & & & & & & & & . Ch?c v?: Ch? t?ch H?i ?ng qu?n tr??ng/B?: & & & & & & & & & & & & . Ch?c v?: Gi?m ?c (T?ng gi?m ?c)?ng/B?: & & & & & & & & & & & & Ch?c v?: Ph? Gi?m ?c (Ph? T?ng gi?m ?c) c? li?n quan ?n vi?c ng k? ni?m y?t.?ng/B?: & & & & & & & & & & & .. Ch?c v?: K? to?n tr??ng ho?c Gi?m ?c T?i ch?nh?ng/B?: & & & & & & & & & & & . Ch?c v?: Tr??ng ban Ki?m so?t ho?c Tr??ng ban Ki?m to?n n?i b?Ch?ng t?i ?m b?o r?ng c?c th?ng tin v? s? li?u trong B?n c?o b?ch n?y l? ph? h?p v?i th?c t? m? ch?ng t?i ??c bi?t, ho?c ? i?u tra, thu th?p m?t c?ch h?p l?.2. T? ch?c t? v?n?i di?n theo ph?p lu?t: ?ng/B?: & & & & & & & & & & ..Ch?c v?: & & & & & & & & & & & .Gi?y ?y quy?n: & & & & & & & & & & & & & B?n c?o b?ch n?y l? m?t ph?n c?a h? s? ng k? ni?m y?t do [t?n t? ch?c t? v?n] tham gia l?p tr?n c? s? h?p ?ng t? v?n (n?u c?) v?i [t?n t? ch?c ni?m y?t]. Ch?ng t?i ?m b?o r?ng vi?c ph?n t?ch, ?nh gi? v? l?a ch?n ng?n t? tr?n B?n c?o b?ch n?y ? ??c th?c hi?n m?t c?ch h?p l? v? c?n tr?ng d?a tr?n c? s? c?c th?ng tin v? s? li?u do [t?n t? ch?c ni?m y?t] cung c?p.III. C?C KH?I NI?M(Nh?ng t?, nh?m t? vi?t t?t ho?c kh? hi?u, ho?c c? th? g?y hi?u l?m ??c th? hi?n trong b?n c?o b?ch c?n ph?i ?nh ngh)a)IV. T?NH H?NH V? ?C I?M C?A T? CH?C NI?M Y?T1. T?m t?t qu? tr?nh h?nh th?nh v? ph?t tri?n:1.1. Gi?i thi?u chung v? t? ch?c ni?m y?t1.2. Qu? tr?nh h?nh th?nh, ph?t tri?n1.3. Qu? tr?nh tng v?n i?u l?& 2. C? c?u t? ch?c c?ng ty (v? c? c?u trong t?p o?n n?u c?) (th? hi?n b?ng s? ? v? k?m theo di?n gi?i)3. C? c?u b? m?y qu?n l? c?a c?ng ty (th? hi?n b?ng s? ? v? k?m theo di?n gi?i)4. Danh s?ch c? ?ng (t?n, ?a ch?, s? CMND, s? KKD (n?u c?)) n?m gi? t? tr?n 5% v?n c? ph?n c?a c?ng ty; Danh s?ch c? ?ng s?ng l?p v? t? l? c? ph?n n?m gi? (n?u c?c quy ?nh v? h?n ch? chuy?n nh??ng c?n hi?u l?c); C? c?u c? ?ng (t? ch?c, c? nh?n trong n??c, ngo?i n??c v? t? l? n?m gi?)5. Danh s?ch nh?ng c?ng ty m? v? c?ng ty con c?a t? ch?c ng k? ni?m y?t, nh?ng c?ng ty m? t? ch?c ng k? ni?m y?t ang n?m gi? quy?n ki?m so?t ho?c c? ph?n chi ph?i, nh?ng c?ng ty n?m quy?n ki?m so?t ho?c c? ph?n chi ph?i ?i v?i t? ch?c ng k? ni?m y?t, g?m: t?n, ?a ch?, ng?nh ngh? kinh doanh, v?n i?u l? ? ng k?, v?n i?u l? th?c g?p; v?n ng k?/v?n th?c g?p c?a t? ch?c KNY, t? l? n?m gi? c?a TCKNY...6. Ho?t ?ng kinh doanh6.1. ?i v?i t? ch?c kh?ng ph?i l? t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:6.1.1. S?n l??ng s?n ph?m/gi? tr? d?ch v? qua c?c nm (t? l? t?ng lo?i s?n ph?m/d?ch v? trong doanh thu, l?i nhu?n)6.1.2. Nguy?n v?t li?u- Ngu?n nguy?n v?t li?u- S? ?n ?nh c?a c?c ngu?n cung c?p n?y- ?nh h??ng c?a gi? c? nguy?n v?t li?u t?i doanh thu, l?i nhu?n6.1.3. Chi ph? s?n xu?t (cao hay th?p, c? t?nh c?nh tranh hay kh?ng?), t? l? t?ng lo?i chi ph?/doanh thu6.1.4. Tr?nh ? c?ng ngh?6.1.5. T?nh h?nh nghi?n c?u v? ph?t tri?n s?n ph?m m?i (n?u c?)6.1.6. T?nh h?nh ki?m tra ch?t l??ng s?n ph?m/d?ch v?- H? th?ng qu?n l? ch?t l??ng ang ?p d?ng- B? ph?n ki?m tra ch?t l??ng c?a c?ng ty6.1.7. Ho?t ?ng Marketing6.1.8. Nh?n hi?u th??ng m?i, ng k? ph?t minh s?ng ch? v? b?n quy?n6.1.9. C?c h?p ?ng l?n ang ??c th?c hi?n ho?c ? ??c k? k?t (n?u t?n, tr? gi?, th?i gian th?c hi?n, s?n ph?m, ?i t?c trong h?p ?ng)6.2. ?i v?i t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:6.2.1. Ng?nh ngh? kinh doanh ch?nh c?a c?ng ty:- Ch?ng lo?i v? ch?t l??ng s?n ph?m/d?ch v?- Huy ?ng v?n (C? c?u, t? tr?ng ngu?n v?n huy ?ng trong n??c, ngo?i n??c c?a t? ch?c ng k? ni?m y?t trong 2-3 nm g?n nh?t)- Ho?t ?ng t?n d?ng (Hi?u qu?, t? l? an to?n v?n, t?ng d? n? cho vay, t? l? n? kh? ?i, r?i ro l?i su?t, ph?n lo?i... trong 2-3 nm g?n nh?t)- Ho?t ?ng kinh doanh ngo?i t? v? thanh to?n (T?nh h?nh ho?t ?ng kinh doanh ngo?i t? v? thanh to?n, c?c d?ch v? thanh to?n trong n??c v? thanh to?n qu?c t? trong 2-3 nm g?n nh?t)- Ho?t ?ng ng?n h?ng ?i l? (n?u c?)6.2.2. Qu?n l? r?i ro v? b?o to?n v?n6.2.3. Th? tr??ng ho?t ?ng- M?ng l??i chi nh?nh- M?ng l??i kh?ch h?ng v? c?c lo?i d?ch v? cho kh?ch h?ng- Th? ph?n v? kh? nng c?nh tranh6.2.4. C?c d? ?n ph?t tri?n ho?t ?ng kinh doanh ang th?c hi?n.7. B?o c?o k?t qu? ho?t ?ng kinh doanh7.1. T?m t?t m?t s? ch? ti?u ch? y?u v? ho?t ?ng s?n xu?t kinh doanh c?a c?ng ty trong hai (02) nm g?n nh?t v? qu? g?n nh?t (n?u c?)- K?t qu? ho?t ?ng kinh doanhCh? ti?uNm X-1Nm X% tng gi?mLiy k? t? ?u nm ?n cu?i k? g?n nh?t* ?i v?i t? ch?c kh?ng ph?i l? t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:T?ng gi? tr? t?i s?nV?n ch? s? h?uDoanh thu thu?nL?i nhu?n t? ho?t ?ng kinh doanhL?i nhu?n kh?cL?i nhu?n tr??c thu?L?i nhu?n sau thu?T? l? l?i nhu?n tr? c? t?cT? l? l?i nhu?n sau thu? tr?n v?n ch? s? h?u* ?i v?i t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:T?ng gi? tr? t?i s?nV?n ch? s? h?uDoanh thuThu? v? c?c kho?n ph?i n?pL?i nhu?n tr??c thu?L?i nhu?n sau thu?T? l? l?i nhu?n sau thu? tr?n v?n ch? s? h?u????(Tr??ng h?p t? ch?c ng k? ni?m y?t l? c?ng ty m?, ch? ti?u k?t qu? ho?t ?ng s?n xu?t kinh doanh d?a tr?n b?o c?o t?i ch?nh c?ng ty m? v? b?o c?o t?i ch?nh h?p nh?t).- C?c ch? ti?u kh?c (t?y theo ?c i?m ri?ng c?a ng?nh, c?a c?ng ty ? l?m r? k?t qu? ho?t ?ng kinh doanh trong hai nm g?n nh?t)- ? ki?n ki?m to?n, h??ng x? l?, kh?c ph?c ?n th?i i?m KNY (n?u c?)7.2. Nh?ng nh?n t? ?nh h??ng ?n ho?t ?ng s?n xu?t kinh doanh c?a c?ng ty trong nm b?o c?o (N?u r? nh?ng nh?n t? thu?n l?i v? kh? khn t?c ?ng ch?nh ?n t?nh h?nh kinh doanh c?a c?ng ty trong nm b?o c?o. Tr??ng h?p t?nh h?nh kinh doanh c?a c?ng ty gi?m s?t, c?n gi?i tr?nh r? nguy?n nh?n)8. V? th? c?a c?ng ty so v?i c?c doanh nghi?p kh?c trong c?ng ng?nh- V? th? c?a c?ng ty trong ng?nh- Tri?n v?ng ph?t tri?n c?a ng?nh- So s?nh v? t?nh h?nh t?i ch?nh v? ho?t ?ng kinh doanh c?a c?c doanh nghi?p trong c?ng ng?nh- ?nh gi? v? s? ph? h?p ?nh h??ng ph?t tri?n c?a c?ng ty v?i ?nh h??ng c?a ng?nh, ch?nh s?ch c?a Nh? n??c, v? xu th? chung tr?n th? gi?i9. Ch?nh s?ch ?i v?i ng??i lao ?ng- S? l??ng ng??i lao ?ng trong c?ng ty- Ch?nh s?ch ?o t?o, l??ng th??ng, tr? c?p, & 10. Ch?nh s?ch c? t?c (trong tr??ng h?p c? phi?u - n?u r? t? l? c? t?c trong hai nm g?n nh?t, c?c ch?nh s?ch li?n quan ?n vi?c tr? c? t?c, n?u r? vi?c thanh to?n c? t?c qua c?c nm v? vi?c t?m ?ng c? t?c ?n th?i i?m g?n nh?t (n?u c?) ho?c ch?nh s?ch vay n? trong th?i h?n tr?i phi?u, th? t? ?u ti?n thanh to?n c?a tr?i phi?u ??c ni?m y?t trong danh m?c n? c?a t? ch?c ng k? ni?m y?t (trong tr??ng h?p ni?m y?t tr?i phi?u)11. T?nh h?nh ho?t ?ng t?i ch?nh11.1. ?i v?i c?c t? ch?c kh?ng ph?i l? t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:11.1.1. C?c ch? ti?u c? b?n (trong nm g?n nh?t)- Tr?ch kh?u hao TSC: (theo ?ng ch? ? quy ?nh? c? thay ?i g? trong ch?nh s?ch kh?u hao?)- M?c l??ng b?nh qu?n: (so v?i m?c l??ng b?nh qu?n c?a c?c doanh nghi?p kh?c c?ng ng?nh trong c?ng ?a b?n?)- Thanh to?n c?c kho?n n? ?n h?n: (c? thanh to?n ?ng h?n v? ?y ? c?c kho?n n? kh?ng?)- C?c kho?n ph?i n?p theo lu?t ?nh: (c? th?c hi?n theo lu?t ?nh?)- Tr?ch l?p c?c qu? theo lu?t ?nh: (c? ?ng theo i?u l? v? lu?t ?nh?)- T?ng d? n? vay: (ghi r? n? qu? h?n, t?ng d? n? b?o l?nh (n?u c?), qu? h?n ng?n h?n hay trung h?n v? d?i h?n, nguy?n nh?n d?n ?n n? qu? h?n, kh? nng thu h?i)- T?nh h?nh c?ng n? hi?n nay: (t?ng s? n? ph?i thu, t?ng s? n? ph?i tr?)- Ch? ti?u kh?c (n?u c?)11.1.2. C?c ch? ti?u t?i ch?nh ch? y?u (t?y theo t?ng ng?nh)C?c ch? ti?uNm X - 1Nm XGhi ch?Ch? ti?u v? kh? nng thanh to?n+ H? s? thanh to?n ng?n h?n:T?i s?n ng?n h?n/N? ng?n h?n+ H? s? thanh to?n nhanh:T?i s?n ng?n h?n - H?ng t?n khoN? ng?n h?n???Ch? ti?u v? c? c?u v?n+ N?/T?ng t?i s?n+ N?/V?n ch? s? h?uCh? ti?u v? nng l?c ho?t ?ng+ V?ng quay h?ng t?n kho:Gi? v?n h?ng b?nH?ng t?n kho b?nh qu?n+ Doanh thu thu?n/T?ng t?i s?n b?nh qu?n???Ch? ti?u v? kh? nng sinh l?i+ L?i nhu?n sau thu?/Doanh thu thu?n+ L?i nhu?n sau thu?/v?n ch? s? h?u b?nh qu?n+ L?i nhu?n sau thu?/T?ng t?i s?n b?nh qu?n+ L?i nhu?n t? ho?t ?ng kinh doanh/Doanh thu thu?n???(Tr??ng h?p t? ch?c ng k? ni?m y?t l? c?ng ty m?, ch? ti?u t?i ch?nh d?a theo b?o c?o c?ng ty m? v? b?o c?o t?i ch?nh h?p nh?t)- C?c ch? ti?u kh?c (t?y theo ?c i?m ri?ng c?a ng?nh, c?a c?ng ty ? l?m r? t?nh h?nh t?i ch?nh trong hai nm g?n nh?t)11.2. ?i v?i t? ch?c t?n d?ng v? t? ch?c t?i ch?nh phi ng?n h?ng:Ch? ti?uNm X - 1Nm XGhi ch?1. Quy m? v?n???- V?n i?u l????- T?ng t?i s?n c????- T? l? an to?n v?n???2. K?t qu? ho?t ?ng kinh doanh???- Doanh s? huy ?ng ti?n g?i???- Doanh s? cho vay???- Doanh s? thu n????- N? qu? h?n???- N? kh? ?i???- H? s? s? d?ng v?n???- T? l? n? b?o l?nh qu? h?n/T?ng s? d? b?o l?nh???- T? l? n? qu? h?n/T?ng d? n????- T? l? n? kh? ?i/T?ng d? n????3. Kh? nng thanh kho?n???- Kh? nng thanh to?n ngay???- Kh? nng thanh to?n chung???(Tr??ng h?p t? ch?c ng k? ni?m y?t l? c?ng ty m?, ch? ti?u t?i ch?nh d?a tr?n b?o c?o t?i ch?nh c?ng ty m? v? b?o c?o t?i ch?nh h?p nh?t)- C?c ch? ti?u kh?c (t?y theo ?c i?m ri?ng c?a ng?nh, c?a c?ng ty ? l?m r? t?nh h?nh t?i ch?nh trong hai nm g?n nh?t)12. H?i ?ng qu?n tr?, Ban gi?m ?c, Ban ki?m so?t, K? to?n tr??ng- Danh s?ch [T?n, tu?i, s? CMND]- S? y?u l? l?ch, bao g?m c?c n?i dung sau:+ Ch?c v? hi?n t?i (th?i gian ?m nhi?m t?nh ?n th?i i?m hi?n t?i), ch?c v? ang n?m gi? ? c?c t? ch?c kh?c, c?c c?ng t?c ? tr?i qua, b?ng c?p;+ T? l? s? h?u ch?ng kho?n c?a b?n th?n v? nh?ng ng??i li?n quan trong t? ch?c ng k? ni?m y?t;+ C?c kho?n n? ?i v?i c?ng ty (n?u c?) (?p d?ng cho ni?m y?t c? phi?u);+ Th? lao v? c?c kho?n l?i ?ch kh?c (n?u c?);+ L?i ?ch li?n quan ?i v?i t? ch?c ni?m y?t (n?u c?).13. T?i s?n (Nh?ng nh? x??ng, t?i s?n thu?c s? h?u c?a c?ng ty)14. K? ho?ch s?n xu?t kinh doanh, l?i nhu?n v? c? t?c trong c?c nm ti?p theo (?p d?ng ?i v?i ni?m y?t c? phi?u)Ch? ti?uNm X+1Nm X+1Nm X+2Nm X+2Gi? tr?, %% tng gi?m so v?i nm XGi? tr?, %% tng gi?m so v?i nm X+1Doanh thu thu?n (ho?c Doanh s? cho vay ?i v?i t? ch?c t?n d?ng)????L?i nhu?n sau thu?????V?n ch? s? h?u????T? l? l?i nhu?n sau thu?/Doanh thu thu?n????T? l? l?i nhu?n sau thu?/v?n ch? s? h?u????C? t?c????(Tr??ng h?p t? ch?c ng k? ni?m y?t l? c?ng ty m?, ch? ti?u t?i ch?nh d?a tr?n b?o c?o t?i ch?nh c?ng ty m? v? b?o c?o t?i ch?nh h?p nh?t)- C?c ch? ti?u kh?c (t?y theo ?c i?m ri?ng c?a ng?nh, c?a c?ng ty)- N?u cn c? ? ?t ??c k? ho?ch l?i nhu?n v? c? t?c n?i tr?n- K? ho?ch ?u t?, d? ?n ? ??c HQT, HC th?ng qua- K? ho?ch tng v?n i?u l? (n?u c?)15. ?nh gi? c?a t? ch?c t? v?n v? k? ho?ch l?i nhu?n v? c? t?c16. Th?ng tin v? nh?ng cam k?t nh?ng ch?a th?c hi?n c?a t? ch?c ng k? ni?m y?t (th?ng tin v? tr?i phi?u chuy?n ?i v? c?c th?ng tin li?n quan ?n c? phi?u, tr?i phi?u...)17. C?c th?ng tin, c?c tranh ch?p ki?n t?ng li?n quan t?i c?ng ty m? c? th? ?nh h??ng ?n gi? c? ch?ng kho?n ni?m y?t (n?u c?)V. CH?NG KHO?N NI?M Y?T1. Lo?i ch?ng kho?n2. M?nh gi?3. T?ng s? ch?ng kho?n ni?m y?t: N?u r? s? l??ng ch?ng kho?n ? ph?t h?nh nh?ng ch?a ??c ni?m y?t v? l? do ch?a ni?m y?t (n?u c?)4. S? l??ng c? phi?u, tr?i phi?u b? h?n ch? chuy?n nh??ng theo quy ?nh c?a ph?p lu?t ho?c c?a t? ch?c ph?t h?nh5. X?p h?ng t?n nhi?m (n?u c?)6. Ph??ng ph?p t?nh gi?7. Ph??ng ph?p t?nh l?i su?t khi ?o h?n (?i v?i ni?m y?t tr?i phi?u) (c?ng th?c t?nh k?m theo v? d? minh h?a)8. Ph??ng th?c th?c hi?n quy?n- i?u ki?n, th?i gian th?c hi?n quy?n- T? l? chuy?n ?i v? ph??ng ph?p t?nh gi? mua v?/ho?c chuy?n ?i- Ph??ng ph?p t?nh v? ?n b? thi?t h?i trong tr??ng h?p kh?ng th?c hi?n ??c quy?n- C?c i?u kho?n kh?c li?n quan ?n quy?n l?i c?a ng??i s? h?u quy?n mua c? ph?n ho?c ch?ng quy?n9. ?nh gi? t?c ?ng c?a t?nh h?nh l?m ph?t ?i v?i tr?i phi?u ni?m y?t (s? d?ng s? li?u l?m ph?t trong v?ng 05 nm ? d? b?o t?c ?ng c?a l?m ph?t v?i l?i su?t tr?i phi?u)10. Cam k?t v? t? l? ?m b?o (tr??ng h?p ni?m y?t tr?i phi?u c? ?m b?o).11. Gi?i h?n v? t? l? n?m gi? ?i v?i ng??i n??c ngo?i (theo quy ?nh c?a ph?p lu?t v? ch?ng kho?n v? ph?p lu?t chuy?n ng?nh n?u c?)12. C?c lo?i thu? c? li?n quan (thu? thu nh?p v? c?c thu? kh?c li?n quan ?n ch?ng kho?n ni?m y?t)VI. C?C ?I T?C LI?N QUAN T?I VI?C NI?M Y?T(N?u t?n, ?a ch? tr? s? ch?nh v? gi?i thi?u s? b? c?c ?i t?c c? li?n quan ?n vi?c ni?m y?t: ?i di?n ng??i s? h?u tr?i phi?u, t? ch?c ki?m to?n, t? v?n...)VII. PH? L?C1. Ph? l?c I: B?n sao h?p l? Gi?y ch?ng nh?n ng k? doanh nghi?p2. Ph? l?c II: i?u l? c?ng ty ph? h?p v?i i?u l? m?u c?ng ty ni?m y?t3. Ph? l?c III: Bi?n b?n x?c ?nh gi? tr? t?i s?n (n?u c?)4. Ph? l?c IV: B?n ?nh gi? trang thi?t b?, nh? x??ng,... (n?u c?)5. Ph? l?c V: Gi?i thi?u nh?ng vn b?n ph?p lu?t li?n quan ?n t? ch?c ni?m y?t6. Ph? l?c VI: B?o c?o t?i ch?nh c?a t? ch?c ng k? ni?m y?t- B?o c?o t?i ch?nh ??c ki?m to?n c?a hai nm li?n tr??c nm ng k? ni?m y?t (?i v?i tr??ng h?p c?ng ty ng k? ni?m y?t t?i S? giao d?ch ch?ng kho?n Th?nh ph? H? Ch? Minh theo quy ?nh t?i i?m a kho?n 1 i?u 3 Th?ng t? 202/2015/TT-BTC) ho?c B?o c?o t?i ch?nh ??c ki?m to?n c?a nm li?n tr??c nm ng k? ni?m y?t (?i v?i tr??ng h?p c?ng ty ng k? ni?m y?t t?i S? giao d?ch ch?ng kho?n H? N?i theo quy ?nh t?i i?m b kho?n 1 i?u 3 Th?ng t? 202/2015/TT-BTC). Tr??ng h?p t? ch?c ng k? ni?m y?t n?p h? s? tr??c th?i i?m k?t th?c nm t?i ch?nh nh?ng vi?c b? sung, ho?n thi?n h? s? v?n ang th?c hi?n v? k?o d?i sang nm t?i ch?nh ti?p theo th? t? ch?c ng k? ni?m y?t ph?i n?p b? sung b?o c?o t?i ch?nh ki?m to?n c?a nm t?i ch?nh n?p h? s? ng k? ni?m y?t ? xem x?t i?u ki?n ni?m y?t.- B?o c?o t?i ch?nh ??c ki?m to?n l?p ngay sau th?i i?m h?p nh?t; ho?c b?o c?o t?i ch?nh qu?, b?o c?o t?i ch?nh b?n ni?n, ho?c b?o c?o t?i ch?nh nm ??c ki?m to?n l?p sau th?i i?m h?p nh?t (?i v?i tr??ng h?p c?ng ty h?p nh?t ?p ?ng i?u ki?n ni?m y?t theo quy ?nh t?i c?c kho?n 1 i?u 4, kho?n 1 i?u 6 Th?ng t? 202/2015/TT-BTC v? kho?n 2 i?u 4, kho?n 2 i?u 6 Th?ng t? 202/2015/TT-BTC ? ??c s?a ?i t?i kho?n 2, kho?n 4 i?u 1 Th?ng t? n?y).- B?o c?o t?i ch?nh ?n k? k? to?n g?n nh?t t??ng t? quy ?nh v? c?ng b? th?ng tin b?o c?o t?i ch?nh c?a t? ch?c ni?m y?t (?i v?i tr??ng h?p t? ch?c ng k? ni?m y?t ang trong qu? tr?nh ch?nh s?a, b? sung h? s? ng k? ni?m y?t qu? th?i h?n c?ng b? th?ng tin b?o c?o t?i ch?nh b?n ni?n, b?o c?o t?i ch?nh qu?).7. Ph? l?c VII: B?o c?o v? nh?ng tranh ch?p ph?p lu?t8. C?c ph? l?c kh?c (n?u c?)??T?T C? CH? K? C?A NG??I CH?U TR?CH NHI?M N?I DUNG BCB (K?, ghi r? h? t?n v? ?ng d?u)?(*????  4 : < L N z | ? ? ? ? ? ? ? ? ? ? X Z z ~ ? ? ? ? ? ? ? & ( p r ? ? (*df????<>FN???????????HJ??????????????߹??????????????????????????????????߹?????????????&6]ZfHmH*nH*q? ????sH*5CJ\ZmH*nH*sH* 6]Z6]ZmH*nH*sH*ZmH*nH*sH*Z5\ZmH*nH*sH*IJTX~????? :<LP??????????$&(x??????? 24??LTfh??$&???????????????????????????????????????????????????зз???????????????ZZmH*nH*sH*&5\ZfHmH*nH*q? ????sH* 5\Z5\ZmH*nH*sH*&6]ZfHmH*nH*q? ????sH* 6]Z6]ZmH*nH*sH*D?  PR~?(<????JL??"$z|???HP??D F "!$!?!?!~"?"?"?"?"?"?"?"h#j#?#?#T$\$8%@%?%?%?&?&d'l'4(<(~)?)>*@*?*?*?+?+?+?+?+j,n,?,?,--?-?-..p.r.?.?.8/@/<0D0\1^12????????????????????????????????????????????????????????????????????????????? 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