{"id":34663,"date":"2023-12-08T04:12:52","date_gmt":"2023-12-08T04:12:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-phieu-qui-treasury-shares-la-gi.html"},"modified":"2023-12-23T20:57:59","modified_gmt":"2023-12-23T13:57:59","slug":"co-phieu-qui-treasury-shares-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-phieu-qui-treasury-shares-la-gi.html","title":{"rendered":"C\u1ed5 phi\u1ebfu qu\u0129 (Treasury shares) l\u00e0 g\u00ec?"},"content":{"rendered":"
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\"87775554\"<\/div>\n
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: finance.zacks.com<\/p>\n<\/div>\n<\/div>\n

C\u1ed5 phi\u1ebfu qu\u0129 (Treasury shares\/Treasury stock)<\/font><\/h2>\n

C\u1ed5 phi\u1ebfu qu\u0129<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Treasury shares ho\u1eb7c Treasury stock<\/b>.<\/p>\n

\u00a0<\/i>C\u1ed5 phi\u1ebfu qu\u0129 l\u00e0 c\u1ed5 phi\u1ebfu do c\u00f4ng ty ph\u00e1t h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p, nh\u01b0ng n\u00f3 kh\u00f4ng b\u1ecb hu\u1ef7 b\u1ecf v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh tr\u1edf l\u1ea1i trong kho\u1ea3ng th\u1eddi gian theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.<\/p>\n

\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee7a c\u1ed5 phi\u1ebfu qu\u0129 v\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng:<\/b><\/p>\n

– C\u00e1c c\u1ed5 phi\u1ebfu qu\u0129 do c\u00f4ng ty gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c, kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 quy\u1ec1n mua c\u1ed5 phi\u1ebfu m\u1edbi hay tham gia chia ph\u1ea7n t\u00e0i s\u1ea3n khi c\u00f4ng ty gi\u1ea3i th\u1ec3<\/p>\n

– T\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu qu\u0129 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p v\u01b0\u1ee3t qu\u00e1 t\u1ec9 l\u1ec7 v\u1ed1n h\u00f3a m\u00e0 lu\u1eadt ph\u00e1p qui \u0111\u1ecbnh<\/p>\n

– Khi chia c\u1ed5 t\u1ee9c cho c\u00e1c c\u1ed5 ph\u1ea7n, c\u1ed5 phi\u1ebfu qu\u0129 \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c coi l\u00e0 c\u1ed5 phi\u1ebfu ch\u01b0a b\u00e1n<\/p>\n

– Vi\u1ec7c c\u00f4ng ty mua c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh s\u1ebd l\u00e0m gi\u1ea3m ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu <\/i>hay gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u00f4ng ty m\u1ed9t l\u01b0\u1ee3ng b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u00f4ng ty \u0111\u00e3 mua v\u00e0o<\/p>\n

– Khi c\u00f4ng ty b\u00e1n ra s\u1ed1 c\u1ed5 phi\u1ebfu qu\u0129 \u0111\u00f3, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a c\u00f4ng ty s\u1ebd t\u0103ng l\u00ean m\u1ed9t l\u01b0\u1ee3ng b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu c\u00f4ng ty b\u00e1n ra. Ch\u00eanh l\u1ec7ch gi\u1eefa hai kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c ghi v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n <\/i>c\u1ee7a c\u00f4ng ty<\/p>\n

\u00a0<\/i>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/h3>\n

– Tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu qu\u0129 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ef1c t\u1ebf bao g\u1ed3m gi\u00e1 mua l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i<\/p>\n

– TK 419 kh\u00f4ng ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu m\u00e0 c\u00f4ng ty mua c\u1ee7a c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00e1c v\u00ec m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0<\/p>\n

\u00a0– Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a ch\u00ednh m\u00ecnh ph\u00e1t h\u00e0nh nh\u1eb1m muc \u0111\u00edch thu h\u1ed3i c\u1ed5 phi\u1ebfu \u0111\u1ec3 h\u1ee7y b\u1ecf v\u0129nh vi\u1ec5n ngay khi mua v\u00e0o th\u00ec gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu mua v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o TK 419 m\u00e0 ph\u1ea3i ghi gi\u1ea3m v\u1ed1n g\u00f3p<\/p>\n

– Tr\u1ecb gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu qu\u0129 khi t\u00e1i ph\u00e1t h\u00e0nh ho\u1eb7c khi s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c, th\u01b0\u1edfng\u2026 \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n<\/p>\n

–\u00a0Khi l\u1eadp BCTC, tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u1ed5 phi\u1ebfu qu\u0129 \u0111\u01b0\u1ee3c ghi gi\u1ea3m ngu\u1ed3n v\u1ed1n kinh doanh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1eb1ng c\u00e1ch ghi s\u1ed1 \u00e2m<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng TK 419 \u2013 C\u1ed5 phi\u1ebfu qu\u0129<\/font><\/h3>\n

B\u00ean n\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u0129 khi mua v\u00e0o<\/p>\n

B\u00ean C\u00f3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u0129 \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh, chia c\u1ed5 t\u1ee9c ho\u1eb7c hu\u1ef7 b\u1ecf<\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ed5 phi\u1ebfu qu\u0129 hi\u1ec7n \u0111ang do c\u00f4ng ty n\u1eafm gi\u1eef<\/p>\n

S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b><\/p>\n

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V\u00ed d\u1ee5<\/font><\/h3>\n

N\u0103m , c\u00f4ng ty A c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u1ed5 phi\u1ebfu qu\u0129 nh\u01b0 sau:<\/sub><\/h4>\n

1. C\u00f4ng ty A mua l\u1ea1i 10.000 c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty ph\u00e1t h\u00e0nh v\u1edbi gi\u00e1 mua l\u1ea1i l\u00e0 120.000 \u0111\u1ed3ng\/c\u1ed5 ph\u1ea7n, \u0111\u00e3 thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu l\u00e0 10.000.000 \u0111\u1ed3ng \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n

2. C\u00f4ng ty A t\u00e1i ph\u00e1t h\u00e0nh 10.000 c\u1ed5 phi\u1ebfu qu\u0129 v\u1edbi gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh l\u00e0 130.000 \u0111\u1ed3ng\/c\u1ed5 ph\u1ea7n, \u0111\u00e3 thu ti\u1ec1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n. Bi\u1ebft gi\u00e1 mua l\u1ea1i s\u1ed1 c\u1ed5 phi\u1ebfu tr\u00ean l\u00e0 120.000 \u0111\u1ed3ng\/c\u1ed5 ph\u1ea7n. (T\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u0129 ra th\u1ecb tr\u01b0\u1eddng v\u1edbi gi\u00e1 cao h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf mua v\u1ec1)<\/p>\n

3. H\u1ee7y b\u1ecf 10.000 c\u1ed5 phi\u1ebfu qu\u0129 v\u1edbi m\u1ec7nh gi\u00e1 100.000 \u0111\u1ed3ng\/c\u1ed5 ph\u1ea7n, gi\u00e1 mua l\u1ea1i s\u1ed1 c\u1ed5 phi\u1ebfu tr\u00ean l\u00e0 120.000 \u0111\u1ed3ng\/c\u1ed5 ph\u1ea7n (H\u1ee7y b\u1ecf sau ng\u00e0y mua)<\/p>\n

K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/b><\/p>\n

1. N\u1ee3 TK 419: 10.000 * 120.000 + 10.000.000 = 1.210.000.000<\/p>\n

C\u00f3 TK 112(1): 1.200.000.000<\/p>\n

C\u00f3 TK 111(1): 10.000.000<\/p>\n

2. N\u1ee3 TK 112(1): 1.300.000.000<\/p>\n

C\u00f3 TK 419: 1.200.000.000<\/p>\n

C\u00f3 TK 411(2): 100.000.000<\/p>\n

3. N\u1ee3 TK 411(1): 1.000.000.000<\/p>\n

N\u1ee3 TK 411(2): 200.000.000<\/p>\n

C\u00f3 TK 419: 1.200.000.000<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 2, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u1ed5 phi\u1ebfu qu\u0129 (ti\u1ebfng Anh: Treasury shares) l\u00e0 c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c mua l\u1ea1i b\u1edfi c\u00f4ng ty ph\u00e1t h\u00e0nh b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u00e1i ph\u00e1t h\u00e0nh tr\u1edf l\u1ea1i trong kho\u1ea3ng th\u1eddi gian theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.\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\/34663"}],"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=34663"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34663\/revisions"}],"predecessor-version":[{"id":68147,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34663\/revisions\/68147"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}