{"id":31617,"date":"2023-12-07T10:52:52","date_gmt":"2023-12-07T10:52:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-tuc-bang-co-phieu-stock-dividend-la-gi.html"},"modified":"2023-12-23T09:38:37","modified_gmt":"2023-12-23T02:38:37","slug":"co-tuc-bang-co-phieu-stock-dividend-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-tuc-bang-co-phieu-stock-dividend-la-gi.html","title":{"rendered":"C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu (Stock Dividend) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: thebluediamondgallery<\/p>\n<\/div>\n<\/div>\n

C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu (Stock Dividend)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Stock Dividend<\/b>.\u00a0C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng c\u1ed5 phi\u1ebfu m\u00e0 c\u00f4ng ty ph\u00e1t h\u00e0nh m\u1edbi \u0111\u1ec3 chia th\u00eam cho c\u00e1c c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u00e0nh.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

C\u1ed5 t\u1ee9c\u00a0(Dividend)<\/b> l\u00e0 m\u1ed9t ph\u1ea7n l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u00f4ng ty d\u00e0nh tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u00e0nh.<\/p>\n

Ch\u00ednh s\u00e1ch c\u1ed5 t\u1ee9c\u00a0(Dividend Policy)<\/b> th\u1ec3 hi\u1ec7n quy\u1ebft \u0111\u1ecbnh gi\u1eefa vi\u1ec7c tr\u1ea3 l\u1ee3i nhu\u1eadn cho c\u1ed5 \u0111\u00f4ng so v\u1edbi vi\u1ec7c gi\u1eef l\u1ea1i l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0.<\/p>\n

B\u1ea3n ch\u1ea5t<\/font><\/h3>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/b> gi\u1ed1ng nh\u01b0 vi\u1ec7c chia t\u00e1ch c\u1ed5 phi\u1ebfu, hay c\u0169ng gi\u1ed1ng nh\u01b0 vi\u1ec7c chia mi\u1ebfng b\u00e1nh th\u00e0nh nhi\u1ec1u ph\u1ea7n nh\u1ecf h\u01a1n m\u00e0 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ec9 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u00e0nh.<\/p>\n

– Khi th\u1ef1c hi\u1ec7n tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i>, c\u00f4ng ty s\u1ebd ph\u00e1t h\u00e0nh th\u00eam m\u1ed9t l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu m\u1edbi v\u00e0 ph\u00e2n chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u00e0nh theo t\u1ec9 l\u1ec7 c\u1ed5 ph\u1ea7n m\u00e0 h\u1ecd \u0111ang n\u1eafm gi\u1eef.<\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu v\u1edbi t\u1ec9 l\u1ec7 5% th\u00ec c\u1ed5 \u0111\u00f4ng n\u00e0o \u0111ang n\u1eafm gi\u1eef 100 c\u1ed5 ph\u1ea7n th\u00ec s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam 5 c\u1ed5 ph\u1ea7n m\u1edbi m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n. Nh\u01b0 v\u1eady, thay v\u00ec nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n th\u00ec c\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c th\u00eam m\u1ed9t s\u1ed1 c\u1ed5 phi\u1ebfu m\u1edbi m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n.<\/p>\n

\u01afu \u0111i\u1ec3m<\/font><\/h3>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/b> gi\u00fap c\u00f4ng ty c\u00f3 th\u00eam v\u1ed1n n\u1ed9i sinh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u0103ng tr\u01b0\u1edfng.<\/p>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> gi\u00fap cho c\u1ed5 \u0111\u00f4ng h\u1ea1n ch\u1ebf b\u1ecb chia s\u1ebb quy\u1ec1n ki\u1ec3m so\u00e1t do h\u1ea1n ch\u1ebf ph\u1ea3i ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n th\u01b0\u1eddng m\u1edbi \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n th\u1ef1c hi\u1ec7n c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0.<\/p>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> gi\u00fap c\u00f4ng ty ti\u1ebft ki\u1ec7m chi ph\u00ed ph\u00e1t h\u00e0nh \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n.<\/p>\n

Do \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng ngu\u1ed3n l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i n\u00ean c\u00f4ng ty c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i ph\u00e1t h\u00e0nh c\u1ed5 ph\u1ea7n th\u01b0\u1eddng m\u1edbi ra c\u00f4ng ch\u00fang \u0111\u1ec3 huy \u0111\u1ed9ng, khi \u0111\u00f3 s\u1ebd kh\u00f4ng ph\u1ea3i t\u1ed1n k\u00e9m chi ph\u00ed cho \u0111\u1ee3t ph\u00e1t h\u00e0nh. \u0110i\u1ec1u n\u00e0y khi\u1ebfn cho chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn s\u1ebd th\u1ea5p h\u01a1n chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n c\u1ed5 ph\u1ea7n th\u01b0\u1eddng m\u1edbi.<\/p>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> c\u00f2n gi\u00fap cho c\u00f4ng ty c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a th\u1ecb tr\u01b0\u1eddng \u0111\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu khi c\u00f4ng ty b\u1ecb khan hi\u1ebfm ngu\u1ed3n ti\u1ec1n hay ho\u1ea1t \u0111\u1ed9ng k\u00e9m hi\u1ec7u qu\u1ea3 ph\u1ea3i c\u1eaft gi\u1ea3m c\u1ed5 t\u1ee9c ti\u1ec1n m\u1eb7t.<\/p>\n

– \u0110\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p ho\u00e3n thu\u1ebf cho c\u1ed5 \u0111\u00f4ng v\u00ec c\u1ed5 \u0111\u00f4ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi n\u00e0o hi\u1ec7n th\u1ef1c h\u00f3a thu nh\u1eadp \u0111\u01b0\u1ee3c chia, t\u1ee9c l\u00e0 khi c\u1ed5 \u0111\u00f4ng \u0111em b\u00e1n c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia c\u1ed5 t\u1ee9c.<\/p>\n

– So v\u1edbi kh\u00f4ng tr\u1ea3 c\u1ed5 t\u1ee9c th\u00ec tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> gi\u00fap cho c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty c\u00f3 t\u00ednh thanh kho\u1ea3n cao h\u01a1n.<\/p>\n

H\u1ea1n ch\u1ebf<\/font><\/h3>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/b> c\u00f3 th\u1ec3 s\u1ebd t\u00e1c \u0111\u1ed9ng l\u00e0m cho gi\u00e1 c\u1ed5 phi\u1ebfu b\u1ecb s\u1ee5t gi\u1ea3m n\u1ebfu nh\u01b0 c\u00f4ng ty thi\u1ebfu nh\u1eefng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3. V\u00ec khi \u0111\u00f3, n\u00f3 s\u1ebd kh\u00f4ng t\u1ea1o ra s\u1ef1 t\u0103ng tr\u01b0\u1edfng thu nh\u1eadp v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 \u0111\u00f4ng trong t\u01b0\u01a1ng lai, trong khi \u0111\u00f3 thu nh\u1eadp th\u1ef1c t\u1ebf hi\u1ec7n t\u1ea1i c\u1ee7a c\u1ed5 \u0111\u00f4ng b\u1ecb s\u1ee5t gi\u1ea3m.<\/p>\n

– Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> l\u00e0m cho thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n \u1edf hi\u1ec7n t\u1ea1i b\u1ecb gi\u1ea3m xu\u1ed1ng do s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n t\u0103ng l\u00ean, v\u00e0 c\u00f3 th\u1ec3 n\u00f3 s\u1ebd k\u00e9o theo s\u1ef1 s\u1ee5t gi\u1ea3m gi\u00e1 c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng do cung c\u1ed5 phi\u1ebfu t\u0103ng.<\/p>\n

\u0110\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng c\u00f4ng ty c\u1ed5 ph\u1ea7n m\u00e0 hi\u1ec7u qu\u1ea3 kinh doanh kh\u00f4ng cao th\u00ec vi\u1ec7c l\u1ea1m d\u1ee5ng qu\u00e1 m\u1ee9c h\u00ecnh th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu s\u1ebd l\u00e0m cho thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 ph\u1ea7n gi\u1ea3m d\u1eabn \u0111\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu b\u1ecb gi\u1ea3m xu\u1ed1ng v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp l\u00e0m s\u1ee5t gi\u1ea3m l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u00e0nh.<\/p>\n

– Vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> s\u1ebd ph\u1ee9c t\u1ea1p h\u01a1n v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 c\u00e1ch th\u1ee9c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n cho c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\n

Do vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean Nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u00f3 nh\u1eefng qui \u0111\u1ecbnh ph\u00e1p l\u00ed r\u00e0ng bu\u1ed9c v\u00e0 ki\u1ec3m so\u00e1t vi\u1ec7c tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty.<\/p>\n

– C\u00f4ng ty mu\u1ed1n gi\u1eef l\u1ea1i l\u1ee3i nhu\u1eadn t\u00e1i \u0111\u1ea7u t\u01b0 s\u1ebd c\u00f3 hai c\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00f3 l\u00e0: tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu v\u00e0 gi\u1eef l\u1ea1i l\u1ee3i nhu\u1eadn tr\u00ean t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.\u00a0<\/p>\n

Tuy nhi\u00ean, n\u1ebfu tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/i> th\u00ec s\u1ed1 l\u1ee3i nhu\u1eadn d\u00f9ng \u0111\u1ec3 chi tr\u1ea3 ph\u1ea3i v\u1ed1n h\u00f3a th\u00e0nh v\u1ed1n c\u1ed5 ph\u1ea7n, do \u0111\u00f3 trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft c\u00f4ng ty kh\u00f4ng th\u1ec3 chia c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng t\u1eeb s\u1ed1 l\u1ee3i nhu\u1eadn \u0111\u00f3 n\u1eefa.<\/p>\n

C\u00f2n tr\u01b0\u1eddng h\u1ee3p n\u1ebfu t\u00e1i \u0111\u1ea7u t\u01b0 b\u1eb1ng c\u00e1ch gi\u1eef nguy\u00ean\u00a0l\u1ee3i nhu\u1eadn tr\u00ean t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i th\u00ec khi c\u1ea7n thi\u1ebft v\u1eabn c\u00f3 th\u1ec3 r\u00fat ti\u1ec1n ra tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/p>\n

K\u1ebft lu\u1eadn<\/font><\/h3>\n

Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/b> l\u00e0 vi\u1ec7c c\u00f4ng ty c\u1ed5 ph\u1ea7n s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c t\u00edch l\u0169y \u0111\u1ec3 b\u1ed5 sung t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, \u0111\u1ed3ng th\u1eddi t\u0103ng th\u00eam s\u1ed1 c\u1ed5 ph\u1ea7n cho c\u00e1c c\u1ed5 \u0111\u00f4ng theo t\u1ec9 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty.<\/p>\n

Do \u0111\u00f3, n\u1ebfu nh\u00ecn \u1edf g\u00f3c \u0111\u1ed9 c\u00f4ng ty th\u00ec t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc khi tr\u1ea3 c\u1ed5 t\u1ee9c; ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 chuy\u1ec3n kho\u1ea3n m\u1ee5c l\u1ee3i nhu\u1eadn th\u00e0nh kho\u1ea3n m\u1ee5c v\u1ed1n c\u1ed5 \u0111\u00f4ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, tuy nhi\u00ean s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n th\u01b0\u1eddng l\u01b0u h\u00e0nh tr\u00ean th\u1ecb tr\u01b0\u1eddng s\u1ebd t\u0103ng l\u00ean.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu (ti\u1ebfng Anh: Stock Dividend) l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng c\u1ed5 phi\u1ebfu m\u00e0 c\u00f4ng ty ph\u00e1t h\u00e0nh m\u1edbi \u0111\u1ec3 chia th\u00eam cho c\u00e1c c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u00e0nh.\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\/31617"}],"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=31617"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31617\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}