{"id":22170,"date":"2014-10-10T12:12:02","date_gmt":"2014-10-10T05:12:02","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=22170"},"modified":"2022-05-19T14:58:26","modified_gmt":"2022-05-19T07:58:26","slug":"573-co-dong-s74-gian-nan-doi-co-tuc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/573-co-dong-s74-gian-nan-doi-co-tuc\/","title":{"rendered":"573. C\u1ed5 \u0111\u00f4ng S74: Gian nan \u0111\u00f2i c\u1ed5 t\u1ee9c"},"content":{"rendered":"
\n
(\u0110TCK) – Sau b\u00e0i b\u00e1o \u201cc\u1ed5 \u0111\u00f4ng S74 t\u1ee9c n\u01b0\u1edbc v\u1ee1 b\u1edd\u201d tr\u00ean \u0110TCK li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ed5 \u0111\u00f4ng khi\u1ebfn n\u1ea1i v\u1ec1 vi\u1ec7c DN ch\u00e2y \u00ec tr\u1ea3 c\u1ed5 t\u1ee9c, Ban l\u00e3nh \u0111\u1ea1o CTCP S\u00f4ng \u0110\u00e0 7.04 (S74) \u0111\u00e3 c\u00f3 gi\u1ea3i tr\u00ecnh v\u1edbi nh\u00f3m c\u1ed5 \u0111\u00f4ng, song v\u1eabn chung chung v\u00e0 thi\u1ebfu thuy\u1ebft ph\u1ee5c.<\/strong><\/div>\n
\"\"<\/div>\n<\/div>\n
\n

Theo S74, vi\u1ec7c C\u00f4ng ty ch\u01b0a tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng tr\u01b0\u1edbc h\u1ebft l\u00e0 do kh\u00f3 kh\u0103n chung, \u0111\u1ed3ng th\u1eddi ph\u1ea3i d\u00e0nh v\u1ed1n cho \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/p>\n

Li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ea1ch to\u00e1n, S74 cho bi\u1ebft, theo quy \u0111\u1ecbnh, khi C\u00f4ng ty xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh cho kh\u00e1ch h\u00e0ng th\u00ec ph\u1ea3i ghi nh\u1eadn doanh thu, song th\u1ef1c t\u1ebf doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n thanh to\u00e1n. Ch\u00ednh v\u00ec v\u1eady, m\u1eb7c d\u00f9 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 l\u00e3i, nh\u01b0ng C\u00f4ng ty l\u1ea1i b\u1ecb c\u00e1c \u0111\u1ed1i t\u00e1c n\u1ee3 \u0111\u1ecdng. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua c\u00e1c BCTC n\u0103m 2011, 2012 v\u00e0 2013 c\u00f3 kho\u1ea3n n\u1ee3 ph\u1ea3i thu r\u1ea5t l\u1edbn. Trong th\u1eddi gian t\u1edbi, S74 s\u1ebd quy\u1ebft t\u00e2m th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 y\u00eau c\u1ea7u ch\u1ee7 \u0111\u1ea7u t\u01b0 thanh to\u00e1n \u0111\u1ec3 c\u00f3 ti\u1ec1n m\u1eb7t chi tr\u1ea3 c\u1ed5 t\u1ee9c nh\u01b0 \u0111\u00e3 c\u00f4ng b\u1ed1.<\/p>\n

Trong v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, S74 cho r\u1eb1ng, C\u00f4ng ty kh\u00f4ng c\u00f4ng b\u1ed1 sai l\u1ec7ch th\u00f4ng tin v\u1ec1 vi\u1ec7c chia c\u1ed5 t\u1ee9c. T\u1eeb n\u0103m 2011 \u0111\u1ebfn 2013, C\u00f4ng ty \u0111\u00e3 ch\u1ed1t t\u1ef7 l\u1ec7 c\u1ed5 t\u1ee9c l\u00e0 15%, 8% v\u00e0 8%. \u0110\u1ed3ng th\u1eddi, C\u00f4ng ty c\u00f2n ngu\u1ed3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ec3 ti\u1ebfp t\u1ee5c chia cho c\u00e1c n\u0103m ti\u1ebfp theo, n\u00ean theo S74, x\u00e9t m\u1ed9t c\u00e1ch t\u1ed5ng th\u1ec3, C\u00f4ng ty v\u1eabn \u0111\u1ea3m b\u1ea3o l\u1ee3i nhu\u1eadn \u0111\u1ec3 c\u00f3 th\u1ec3 chia c\u1ed5 t\u1ee9c t\u1eeb 18 – 20% nh\u01b0 trong b\u1ea3n c\u00e1o b\u1ea1ch (?).<\/p>\n

M\u1eb7c d\u00f9 v\u1eady, do t\u00ecnh h\u00ecnh kh\u00f3 kh\u0103n, c\u00f4ng t\u00e1c thu h\u1ed3i v\u1ed1n ch\u1eadm \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngu\u1ed3n v\u1ed1n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t – kinh doanh, n\u00ean C\u00f4ng ty \u01b0u ti\u00ean v\u1ed1n cho s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc khi ngh\u0129 \u0111\u1ebfn vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c.<\/p>\n

Tuy nhi\u00ean, \u0111i\u1ec1u c\u1ed5 \u0111\u00f4ng th\u1eafc m\u1eafc l\u00e0 kho\u1ea3n ti\u1ec1n 18,6 t\u1ef7 \u0111\u1ed3ng m\u00e0 S74 \u0111\u00e3 tr\u00edch (th\u1ec3 hi\u1ec7n trong BCTC) d\u00f9ng \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c 3 n\u0103m 2011 – 2013. To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n n\u00e0y c\u1ed5 \u0111\u00f4ng ch\u01b0a h\u1ec1 nh\u1eadn \u0111\u01b0\u1ee3c, nh\u01b0ng Ban l\u00e3nh \u0111\u1ea1o C\u00f4ng ty kh\u00f4ng gi\u1ea3i tr\u00ecnh r\u00f5 l\u00e0 \u0111\u00e3 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch g\u00ec?<\/p>\n

C\u00e1c c\u1ed5 \u0111\u00f4ng cho r\u1eb1ng, l\u00e3nh \u0111\u1ea1o S74 c\u00f2n tr\u1ea3 l\u1eddi chung chung, thi\u1ebfu s\u1ee9c thuy\u1ebft ph\u1ee5c v\u00e0 h\u1ecd c\u1ea7n bi\u1ebft th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c.<\/p>\n

\u201cN\u1ebfu gi\u1edd ch\u00fang t\u00f4i c\u1ea7n ti\u1ec1n b\u00e1n c\u1ed5 phi\u1ebfu th\u00ec nghi\u1ec5m nhi\u00ean c\u1ed5 t\u1ee9c 3 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, c\u00f2n gi\u1eef l\u1ea1i th\u00ec bi\u1ebft \u0111\u1ebfn khi n\u00e0o C\u00f4ng ty m\u1edbi ch\u1ed1t danh s\u00e1ch c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 chia 31% c\u1ed5 t\u1ee9c \u0111ang n\u1ee3. N\u1ebfu 1 – 2 n\u0103m n\u1eefa, C\u00f4ng ty v\u1eabn n\u00f3i l\u00e0 ch\u01b0a thu x\u1ebfp \u0111\u01b0\u1ee3c ngu\u1ed3n v\u1ed1n \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c th\u00ec c\u1ed5 \u0111\u00f4ng bi\u1ebft \u2018b\u1ea5u v\u00edu\u2019 v\u00e0o \u0111\u00e2u?\u201d, c\u1ed5 \u0111\u00f4ng Tr\u1ea7n B\u00ecnh Minh \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/p>\n

H\u01a1n n\u1eefa, nh\u00f3m c\u1ed5 \u0111\u00f4ng mu\u1ed1n C\u00f4ng ty l\u00e0m r\u00f5 h\u01a1n kho\u1ea3n ti\u1ec1n 12,6 t\u1ef7 \u0111\u1ed3ng m\u00e0 CTCP S\u00f4ng \u0110\u00e0 7 (SD7) c\u00f4ng khai cho bi\u1ebft, \u0111\u00e2y ch\u00ednh l\u00e0 kho\u1ea3n c\u1ed5 t\u1ee9c n\u0103m 2011 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb S74. N\u1ebfu S74 \u0111\u00e3 tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng l\u1edbn (SD7) m\u00e0 c\u1ed5 \u0111\u00f4ng nh\u1ecf l\u1ebb v\u1eabn ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 v\u00f4 l\u00fd.<\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, vi\u1ec7c DN ch\u1eadm tr\u1ea3 c\u1ed5 t\u1ee9c di\u1ec5n ra kh\u00e1 ph\u1ed5 bi\u1ebfn trong th\u1eddi gian qua v\u00e0 ph\u00e1p lu\u1eadt g\u1ea7n nh\u01b0 ch\u01b0a c\u00f3 ch\u1ebf t\u00e0i \u0111\u1ed1i v\u1edbi s\u1ef1 ch\u00e2y \u00ec c\u1ed5 t\u1ee9c t\u1eeb ph\u00eda DN. Tuy nhi\u00ean, n\u1ebfu \u0110HC\u0110 c\u1ee7a DN \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft ghi r\u00f5 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n tr\u1ea3 c\u1ed5 t\u1ee9c, m\u00e0 H\u0110QT v\u00e0 ban \u0111i\u1ec1u h\u00e0nh kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec c\u00f3 th\u1ec3 li\u1ec7t v\u00e0o h\u00e0nh vi vi ph\u1ea1m Ngh\u1ecb quy\u1ebft \u0110HC\u0110.<\/p>\n

T\u1ea5t nhi\u00ean, vi\u1ec7c ch\u00e2y \u00ec, ch\u1eadm tr\u1ea3 c\u1ed5 t\u1ee9c kh\u00f4ng ch\u1ec9 di\u1ec5n ra \u1edf S74, c\u1ed5 \u0111\u00f4ng nhi\u1ec1u DN kh\u00e1c c\u0169ng \u0111\u00e0nh t\u1eb7c l\u01b0\u1ee1i ki\u1ec3u \u201cc\u01a1m ch\u01b0a \u0103n g\u1ea1o c\u00f2n \u0111\u00f3\u201d. Nh\u01b0ng v\u1edbi DN n\u00e0y, kho\u1ea3n ti\u1ec1n tr\u1ea3 c\u1ed5 t\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o BCTC.<\/p>\n

V\u00ec v\u1eady, \u0111\u00f2i h\u1ecfi c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u1ec1 vi\u1ec7c minh b\u1ea1ch h\u00f3a m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 th\u1eddi h\u1ea1n tr\u1ea3 c\u1ed5 t\u1ee9c t\u1ea1i S74 l\u00e0 ch\u00ednh \u0111\u00e1ng v\u00e0 c\u1ea7n s\u1ef1 v\u00e0o cu\u1ed9c c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd TTCK.<\/p>\n<\/div>\n

Ho\u00e0ng Anh<\/a><\/strong><\/p>\n

——————<\/p>\n

\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u1ea3n (360o<\/sup> Doanh nghi\u1ec7p) 10-10-2014:<\/em><\/strong><\/p>\n

http:\/\/tinnhanhchungkhoan.vn\/doanh-nghiep\/co-dong-s74-gian-nan-doi-co-tuc-104436.html<\/em><\/p>\n

(87\/755)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110TCK) – Sau b\u00e0i b\u00e1o \u201cc\u1ed5 \u0111\u00f4ng S74 t\u1ee9c n\u01b0\u1edbc v\u1ee1 b\u1edd\u201d tr\u00ean \u0110TCK li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ed5 \u0111\u00f4ng khi\u1ebfn n\u1ea1i v\u1ec1 vi\u1ec7c DN ch\u00e2y \u00ec tr\u1ea3 c\u1ed5 t\u1ee9c, Ban l\u00e3nh \u0111\u1ea1o CTCP S\u00f4ng \u0110\u00e0 7.04 (S74) \u0111\u00e3 c\u00f3 gi\u1ea3i tr\u00ecnh v\u1edbi nh\u00f3m c\u1ed5 \u0111\u00f4ng, song v\u1eabn chung chung v\u00e0 thi\u1ebfu thuy\u1ebft ph\u1ee5c. Theo […]<\/p>\n","protected":false},"author":10,"featured_media":22182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-22170","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n573. C\u1ed5 \u0111\u00f4ng S74: Gian nan \u0111\u00f2i c\u1ed5 t\u1ee9c - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-573-co-dong-s74-gian-nan-doi-co-tuc\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]573. C\u1ed5 \u0111\u00f4ng S74: Gian nan \u0111\u00f2i c\u1ed5 t\u1ee9c[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(\u0110TCK) – Sau b\u00e0i b\u00e1o \u201cc\u1ed5 \u0111\u00f4ng S74 t\u1ee9c n\u01b0\u1edbc v\u1ee1 b\u1edd\u201d tr\u00ean \u0110TCK li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ed5 \u0111\u00f4ng khi\u1ebfn n\u1ea1i v\u1ec1 vi\u1ec7c DN ch\u00e2y \u00ec tr\u1ea3 c\u1ed5 t\u1ee9c, Ban l\u00e3nh \u0111\u1ea1o CTCP S\u00f4ng \u0110\u00e0 7.04 (S74) \u0111\u00e3 c\u00f3 gi\u1ea3i tr\u00ecnh v\u1edbi nh\u00f3m c\u1ed5 \u0111\u00f4ng, song v\u1eabn chung chung v\u00e0 thi\u1ebfu thuy\u1ebft ph\u1ee5c. 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