{"id":30229,"date":"2023-12-07T09:04:33","date_gmt":"2023-12-07T09:04:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-phieu-tich-thu-forfeited-share-la-gi-cach-hoat-dong.html"},"modified":"2023-12-23T06:12:20","modified_gmt":"2023-12-22T23:12:20","slug":"co-phieu-tich-thu-forfeited-share-la-gi-cach-hoat-dong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-phieu-tich-thu-forfeited-share-la-gi-cach-hoat-dong.html","title":{"rendered":"C\u1ed5 phi\u1ebfu t\u1ecbch thu (Forfeited Share) l\u00e0 g\u00ec? C\u00e1ch ho\u1ea1t \u0111\u1ed9ng"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Taxscan)<\/p>\n<\/figcaption><\/figure>\n

C\u1ed5 phi\u1ebfu t\u1ecbch thu<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

C\u1ed5 phi\u1ebfu t\u1ecbch thu<\/b> trong ti\u1ebfng Anh l\u00e0 Forfeited Share.<\/b>\u00a0 \u00a0<\/p>\n

C\u1ed5 phi\u1ebfu t\u1ecbch thu<\/b> l\u00e0 c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai m\u00e0 ch\u1ee7 s\u1edf h\u1eefu b\u1ecb m\u1ea5t (ho\u1eb7c b\u1ecb t\u1ecbch thu) v\u1edbi b\u1ea5t k\u00ec s\u1ed1 l\u01b0\u1ee3ng n\u00e0o.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t v\u1ee5 t\u1ecbch thu c\u00f3 th\u1ec3 x\u1ea3y ra n\u1ebfu m\u1ed9t c\u1ed5 \u0111\u00f4ng kh\u00f4ng tr\u1ea3 \u0111\u01b0\u1ee3c kho\u1ea3n n\u1ee3 ho\u1eb7c n\u1ebfu anh ta b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a m\u00ecnh trong th\u1eddi gian b\u1ecb h\u1ea1n ch\u1ebf mua b\u00e1n.<\/p>\n

Khi m\u1ed9t c\u1ed5 phi\u1ebfu b\u1ecb t\u1ecbch thu, c\u1ed5 \u0111\u00f4ng s\u1ebd kh\u00f4ng c\u00f2n n\u1ee3 v\u00e0 ph\u1ea3i giao l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu c\u00e1c kho\u1ea3n v\u1ed1n ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb c\u1ed5 phi\u1ebfu cho c\u00f4ng ty ph\u00e1t h\u00e0nh.<\/p>\n

C\u1ed5 phi\u1ebfu t\u1ecbch thu ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/font><\/b><\/p>\n

M\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ed5 phi\u1ebfu t\u1ecbch thu<\/b> ho\u1ea1t \u0111\u1ed9ng :<\/p>\n

Gi\u1ea3 s\u1eed m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ed3ng \u00fd mua 5.000 c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty, v\u1edbi y\u00eau c\u1ea7u thanh to\u00e1n do c\u00f4ng ty \u0111\u01b0a ra l\u00e0 25% ban \u0111\u1ea7u, sau \u0111\u00f3 chia th\u00e0nh ba \u0111\u1ee3t ti\u1ebfp theo l\u00e0 25% h\u1eb1ng n\u0103m.<\/p>\n

N\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng tr\u1ea3 theo l\u1ecbch tr\u00ecnh, c\u00f4ng ty c\u00f3 th\u1ec3 thu gi\u1eef to\u00e0n b\u1ed9 5.000 c\u1ed5 phi\u1ebfu v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd m\u1ea5t \u0111i c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 anh ta \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Chia s\u1ebb nh\u00e2n vi\u00ean<\/b><\/p>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh, c\u00e1c c\u00f4ng ty \u0111\u01b0a ra k\u1ebf ho\u1ea1ch mua c\u1ed5 phi\u1ebfu c\u1ee7a nh\u00e2n vi\u00ean, trong \u0111\u00f3 nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a h\u1ecd \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu chi\u1ebft kh\u1ea5u c\u1ee7a c\u00f4ng ty.<\/p>\n

Tuy nhi\u00ean, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi nh\u1eefng h\u1ea1n ch\u1ebf. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, c\u1ed5 phi\u1ebfu kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh sau khi l\u1ea7n mua ban \u0111\u1ea7u.<\/p>\n

H\u01a1n n\u1eefa, n\u1ebfu m\u1ed9t nh\u00e2n vi\u00ean r\u1eddi kh\u1ecfi c\u00f4ng ty tr\u01b0\u1edbc m\u1ed9t kho\u1ea3ng th\u1eddi gian b\u1eaft bu\u1ed9c nh\u1ea5t \u0111\u1ecbnh, anh ta s\u1ebd b\u1ecb t\u1ecbch thu c\u1ed5 phi\u1ebfu m\u00e0 m\u00ecnh \u0111\u00e3 mua. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu m\u1ed9t nh\u00e2n vi\u00ean \u1edf l\u1ea1i v\u1edbi c\u00f4ng ty trong m\u1ed9t kho\u1ea3ng th\u1eddi gian \u0111\u00e3 \u0111\u1ecbnh, anh ta s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u1ed5 phi\u1ebfu \u0111\u00f3 v\u00e0 c\u00f3 th\u1ec3 nh\u1eadn ti\u1ec1n m\u1eb7t theo \u00fd mu\u1ed1n.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 c\u1ed5 phi\u1ebfu t\u1ecbch thu<\/b><\/p>\n

C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng k\u1ebf ho\u1ea1ch mua c\u1ed5 phi\u1ebfu \u0111\u1ec3 truy\u1ec1n c\u1ea3m h\u1ee9ng cho l\u00f2ng trung th\u00e0nh c\u1ee7a nh\u00e2n vi\u00ean. Ho\u1eb7c, c\u00e1c c\u00f4ng ty s\u1ebd t\u1eb7ng ti\u1ec1n th\u01b0\u1edfng cho nh\u00e2n vi\u00ean d\u01b0\u1edbi d\u1ea1ng c\u00e1c\u00a0c\u1ed5 phi\u1ebfu b\u1ecb h\u1ea1n ch\u1ebf\u00a0(Restricted Stock).<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c 80 c\u1ed5 phi\u1ebfu b\u1ecb h\u1ea1n ch\u1ebf nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a ti\u1ec1n th\u01b0\u1edfng h\u00e0ng n\u0103m.\u00a0<\/p>\n

\u0110\u1ec3 l\u00f4i k\u00e9o nh\u00e2n vi\u00ean c\u00f3 gi\u00e1 tr\u1ecb n\u00e0y \u1edf l\u1ea1i l\u00e2u h\u01a1n, nh\u00e2n vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c vesting cho 20 c\u1ed5 phi\u1ebfu \u0111\u1ea7u ti\u00ean trong n\u0103m th\u1ee9 hai l\u00e0m vi\u1ec7c, 20 c\u1ed5 phi\u1ebfu trong n\u0103m th\u1ee9 ba, 20 c\u1ed5 phi\u1ebfu trong n\u0103m th\u1ee9 t\u01b0 v\u00e0 20 c\u1ed5 phi\u1ebfu trong n\u0103m th\u1ee9 n\u0103m.\u00a0<\/p>\n

N\u1ebfu nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c sau n\u0103m hai, ch\u1ec9 c\u00f3 20 c\u1ed5 phi\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c vesting v\u00e0 60 c\u1ed5 phi\u1ebfu c\u00f2n l\u1ea1i s\u1ebd b\u1ecb t\u1ecbch thu.<\/p>\n

Ph\u00e1t h\u00e0nh l\u1ea1i c\u1ed5 phi\u1ebfu t\u1ecbch thu<\/font><\/b><\/h3>\n

C\u1ed5 phi\u1ebfu t\u1ecbch thu<\/b> tr\u1edf th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh. C\u00f4ng ty \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e1t h\u00e0nh l\u1ea1i c\u1ed5 phi\u1ebfu theo m\u1ec7nh gi\u00e1, c\u00f3 th\u1ec3 l\u00e0 ph\u1ea7n th\u01b0\u1edfng ho\u1eb7c gi\u00e1 chi\u1ebft kh\u1ea5u.\u00a0<\/p>\n

Quy\u1ebft \u0111\u1ecbnh ph\u00e1t h\u00e0nh l\u1ea1i n\u1eb1m trong tay ban gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty, th\u01b0\u1eddng ph\u00e1t h\u00e0nh l\u1ea1i c\u1ed5 phi\u1ebfu t\u1ecbch thu v\u1edbi gi\u00e1 chi\u1ebft kh\u1ea5u.<\/p>\n

Nh\u01b0ng n\u1ebfu c\u1ed5 phi\u1ebfu ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u1edf m\u1ee9c gi\u00e1 chung, th\u00ec gi\u00e1 chi\u1ebft kh\u1ea5u t\u1ed1i \u0111a cho c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh l\u1ea1i b\u1eb1ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1ecb t\u1ecbch thu tr\u00ean c\u1ed5 phi\u1ebfu.<\/p>\n

C\u00f4ng ty c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh l\u1ea1i c\u1ed5 phi\u1ebfu t\u1ecbch thu cho b\u00ean th\u1ee9 ba nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh l\u1ea1i cho ng\u01b0\u1eddi gi\u1eef c\u1ed5 ph\u1ea7n ban \u0111\u1ea7u.<\/p>\n

(Theo Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u1ed5 phi\u1ebfu t\u1ecbch thu (ti\u1ebfng Anh: Forfeited Share) l\u00e0 c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai m\u00e0 ch\u1ee7 s\u1edf h\u1eefu b\u1ecb m\u1ea5t (ho\u1eb7c b\u1ecb t\u1ecbch thu) v\u1edbi b\u1ea5t k\u00ec s\u1ed1 l\u01b0\u1ee3ng y\u00eau c\u1ea7u mua n\u00e0o.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30229"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=30229"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30229\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}