{"id":34649,"date":"2023-12-08T04:12:24","date_gmt":"2023-12-08T04:12:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/dau-tu-nam-giu-den-ngay-dao-han-held-to-maturity-htm-securities-la-gi.html"},"modified":"2023-12-23T20:57:58","modified_gmt":"2023-12-23T13:57:58","slug":"dau-tu-nam-giu-den-ngay-dao-han-held-to-maturity-htm-securities-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/dau-tu-nam-giu-den-ngay-dao-han-held-to-maturity-htm-securities-la-gi.html","title":{"rendered":"\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (Held To Maturity \u2013 HTM Securities) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (Held To Maturity \u2013 HTM Securities)<\/font><\/h2>\n

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

\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/b> trong ti\u1ebfng Anh l\u00e0 Held To Maturity \u2013 HTM Securities<\/b>.\u00a0<\/p>\n

\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/i> l\u00e0 nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ngo\u00e0i \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n nh\u01b0 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u00ec h\u1ea1n, cho vay l\u1ea5y l\u00e3i…<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/h3>\n

– Khi cho vay v\u1ed1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n ti\u1ec1n cho vay theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng vay, ph\u01b0\u01a1ng th\u1ee9c vay, th\u1eddi h\u1ea1n v\u00e0 l\u00e3i su\u1ea5t cho vay.<\/p>\n

– Ti\u1ec1n g\u1eedi c\u00f3 k\u00ec h\u1ea1n g\u1eedi \u1edf c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi h\u1ea1n v\u00e0 l\u00e3i su\u1ea5t…<\/p>\n

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/font><\/h3>\n

\u0110\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh hi\u1ec7n t\u1ea1i v\u00e0 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 128 –\u00a0\u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/p>\n

K\u1ebft c\u1ea5u<\/b><\/p>\n

B\u00ean N\u1ee3:<\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n t\u0103ng.<\/p>\n

B\u00ean C\u00f3:<\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n gi\u1ea3m.<\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/p>\n

Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n

N\u1ed9i dung<\/b><\/p>\n

T\u00e0i kho\u1ea3n 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 ba t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

– T\u00e0i kho\u1ea3n 1281 – Ti\u1ec1n g\u1eedi c\u00f3 k\u00ec<\/span> h\u1ea1n:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a ti\u1ec1n g\u1eedi c\u00f3 k\u00ec<\/span> h\u1ea1n.<\/p>\n

– T\u00e0i kho\u1ea3n 1282 – Tr\u00e1i phi\u1ebfu:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c lo\u1ea1i tr\u00e1i phi\u1ebfu m\u00e0 doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng v\u00e0 c\u00f3 \u00fd \u0111\u1ecbnh n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n.<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 1283 – Cho vay:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c giao d\u1ecbch mua, b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0 ch\u1ee9ng kho\u00e1n.\u00a0<\/p>\n

T\u00f9y theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n cho vay theo kh\u1ebf \u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu h\u1ed3i m\u1ed9t l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n ho\u1eb7c thu h\u1ed3i d\u1ea7n t\u1eebng k\u00ec<\/span>.<\/p>\n

– T\u00e0i kho\u1ea3n 1288 – C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n:\u00a0Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu v\u00e0 cho vay), nh\u01b0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i b\u1eaft bu\u1ed9c b\u00ean ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai, th\u01b0\u01a1ng phi\u1ebfu.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh;\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (ti\u1ebfng Anh: Held To Maturity \u2013 HTM Securities) l\u00e0 nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n ngo\u00e0i \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n nh\u01b0 c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u00ec h\u1ea1n, cho vay l\u1ea5y l\u00e3i…\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34649"}],"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=34649"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34649\/revisions"}],"predecessor-version":[{"id":68139,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34649\/revisions\/68139"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}