Thực hành Kế toán dành cho chủ doanh nghiệp: Phần 2

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Nối tiếp nội dung của phần 1 Tài liệu Kế toán dành cho chủ doanh nghiệp, phần 2 giới thiệu tới người đọc nội dung của Luật doanh nghiệp, Luật thuế giá trị gia tăng, Luật thuế thu nhập doanh nghiệp. Mời các bạn cùng tham khảo nội dung chi tiết.

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Nội dung Text: Thực hành Kế toán dành cho chủ doanh nghiệp: Phần 2

cong ty trach nhiem hai thanh vien tro len trong thdi han 15 ngay ke td khi thanh vien mdi cam ket gop von vao cong ty. CHtftiNG IV CONG TY CO PHAN D i e u 77. C o n g ty c o p h a n 1. Cong ty co phan la doanh nghiep, trong do: a) Van dieu 1^ duoc chia thanh nhieu phan b&ng nhau goi lit co phan. b) Co dong co the la to chUc, ca nhan; so luong co dong ttfi thieu la ba va khong han che sd luong toi da. c) Cd dong chi chiu trach nhiem ve no va cac nghia vu tii san khac cua doanh nghiep trong pham vi so vdn da gop v&o doanh nghiep. d) Co dong cd quyen tif do chuyen nhuong c6 phan cua minh cho ngtfdi khac, trd tnfdng hop quy dinh tai khoan 3 Dieu 81 va khoan 5 Dieu 84 ciia Luat nay. 2. Cong ty co phan cd tu cach phap nhan ke td ngay diWc cap giay chdng nhan dang ky kinh doanh. 3. Cong ty co phan cd quyen phat hanh chdng khoan cac loai de huy dong vdn. Dieu 78. Cac loai co phan 1. Cong ty co phan phai cd cd phan pho thong. Ngufcri so hdu cd phan pho thong goi la co dong pho thong. 2. Cong ty co phan cd the cd cd ph£n UU dai. Ngiidi sd hilu co phan UU dai goi la co dong UU dai. Cd phan uu dai gom cac loai sau day: a) Co phan UU dai bieu quyet. 162
b) C o p h a n ifu dai co ttfc c) C o p h a n Uu dai h o a n lai. d) Co phan ifu dai khac do Dieu le cong ty quy dinh 3. Chi co to chiJc difgc Chinh phu uy quyen va co dong sang lap difgc quyen nSm giCf co phan Uu dai bieu quyet. Lfu dai bieu quyet cua co dong sang lap chi co hieu lgc trong ba nam ke tCr ngay cong ty difgc cap giay chufng nhan d&ng ky kinh doanh. Sau thori han do, co phan Uu dai bieu quyet cua co dong sang lap chuyen doi thanh co phan pho thong. 4. Ngifcfi dirge quyen mua co phan ifu dai co tgc, co phan ifu dai hocin lai va co phan ifu dai khac do Dieu le cong ty quy dinh hoSc do Dai hoi dong co dong quyet dinh. 5. Moi co phan cua cung mot loai deu tao cho ngudi sd htfu no cac quyen, nghia vu va lgi ich ngang nhau. 6. Co phan pho thong khong the chuyen doi thanh co phan ifu dai. C6 phan ifu dai co the chuyen thanh co phan pho thong theo quyet dinh cua Dai hoi dong co dong. Dieu 79. Quyen cua co dong pho thong 1. Co dong pho thong co quyen: a) Tham dg va phat bieu trong c£c Dai hoi co dong va thgc hien quyen bieu quyet trgc tiep hoac thong qua dai dien difgc uy quyen; moi co phan pho thong co mot phieu bieu quyet. b) Difgc nhan co tufc vgi mdc theo quyet dinh cua Dai hoi dong co dong. c) Difgc ifu tien mua co phan mdi chao ban tifong dng voi ty l£ co phan pho thong cua tifng co dong trong cong ty. d) Difgc tg do chuyen nhifgng co ph£n cua minh cho co dong khac va cho ngifdi khong phai la co dong, trif trifdng hgp quy dinh tai khoan 5 Dieu 84 Luat n&y. d) Xem xet, tra cufu va trich luc cac thong tin trong Danh 163
sach co dong co quyen bieu quyet va yeu cau sUa doi c£c thdng tin khong chinh xac. e) Dirge quyen xem xet, tra cufu, trich luc hoac sao chup Dilu le cong ty, So bien ban hop Dai hoi dong co dong vk ckc nghj quyet ciia Dai hoi dong co dong. g) Khi cong ty giai the, dugc nhan mot phan tai san cbn lfu tuong ufng vdi so co phan gop von vao cong ty. h) Cac quyen khac quy dinh tai Luat n&y v i Di&u c6ng ty. 2. Co dong hoac nhom co dong sd hufu tr&n 10% so c6' phis pho thong trong thdi han lien tuc it nhit siu thing hoftc ty If khac nho hon quy dinh tai Dieu le cong ty c6 quyen: a) De cur ngudi vao Hoi dong quan tri v i Ban kiem soit (oil C O ). b) Xem xet va trich luc so bien ban va cac nghi quyet cua Hoi dong quan tri, bao cao *ai chinh giufa nSm va hang nAm theo mau cua He thdng ke toan Viet nam va cac bao cao cua Ban kiem soat. c) Yeu cau trieu tap hop Dai hoi dong cd dong trong trirdng hop quy dinh tai khoan 3 Dieu nay. d) Yeu cau Ban kiem soat kiem tra tdng van de cu the lien quan den quan ly, dieu hanh hoat dong cua cong ty khi xet thay can thiet. Yeu cau phai bang van ban; va phai cd tin, dia chi thudng tni, quoc tich, so' chufng minh nhan dan hoic ho chieu xac nhan ca nhan hap phap kh&c hoSc so quyet dinh thinh lap hoac dang ky kinh doanh, sd luong co phan va thdi diem dftng ky co phan cua tiftig co dong, tong so' co phan cua ca nhdm c6 dong va ty le sd hiifu trong toing so c6’ phan cua cdng ty; vi'n can kiem tra, muc dich kiem tra. d) Cac quyen khac quy dinh tai Lu&t niy v i Dieu If cdng ty. 3. Co dong hoic nhdm co ddng quy dinh tai khoan 2 Dilu 164
nay co quven yen cau trieu tap hop Dai hoi dong co dong trong c£c truing hgp sau day: a) Hoi dong quan trj vi pham nghiem trong quyen cua co dong, nghia vu cua ngudi quan ly hoac ra quyet dinh vuot qua tham quyen di/gc giao. b) Nhiem ky cua Hoi dong quan tri da vUgt qua sau thang ma Hoi dong quan tri mdi chifa dugc bau thay the. c) Cac tri/gng hgp khac quy dinh tai Dieu le cong ty. Yeu cau bang van ban phai co ten, dia chi thiidng tru, so Giay chgng minh nhan dan, Ho chieu hoac chgng thgc ca nhan hgp phap khac, so quyet dinh thanh lap hoAc dang kv, so co phan va thdi diem dang ky co phan ciia tifng co dong, tong so co phan cua ca nhom co dong va ty le so hifu trong tong so co phan ciia cong ty, can cd va ly do yeu cau trieu tap hop Dai hoi dong co dong. Kem theo yeu cau phai co cac tai lieu, chdng cd ve cac vi pham ciia Hoi dong quan tri, mi'fc do vi pham hoac v4 quyet dinh vifgt qua tham quyen. 4. Neu Dieu le cong ty khong quy dinh khac thi viec de cd ngifdi vao Hoi dong quan tri va Ban kiem soat quy dinh tai diem a Khoan 2 Dieu nay dugc thgc hien nhu sau: a) Cac cd dong pho thong tg nguyen tap hgp thanh nhom thoa man cac dieu kien quy dinh de de cU ngudi vao Hoi dong quan tri va Ban kiem soat phai thong bao ve viec hop nhom cho cac cd dong dg hop biet cham nhat ngay khi khai mac Dai hoi dong co dong. b) Can cu so lugng thanh vien Hoi dong quan tri va Ban kiem soat, cd dong, nhom cd dong quy dinh tai khoan 2 dieu nay duo’c quven de cif mot hoac mot sd ngudi theo quyet djnh cua Dai hoi dong co dong lam Ung cd vien Hoi dong quan trj va Ban kiem soat. Trifdng hgp sd Ung cd vien dugc cac co dong, nhom cd dong de cd thap hun sd ifng cd vien ma ho dugc quyen de cu 165
theo quyet dinh cua Dai hoi dong co dong th i so ung cu vien con lai do Hoi dong quan tr i, Ban kiem soat va cac co dong khac de D i e u 80. N g h ia v u c u a c o d o n g p h o t h o n g 1. T h a n h t o a n du so co p h a n c a m k e t mua t r o n g v o n g 90 n g a y ke tir n g a y d a n g kv k i n h d o a n h , chiu t r ac h n h i e m ve no va c a c n g h ia vu tai s a n k h a c cua c o n g ty t r o n g p h a m vi so von da g o p v a o c o n g ty. Khong dnoc rut von da gop bkng co phan pho thong ra khoi cong ty dUcfi moi hinh thOfc, trir triidng hop cong ty mua lai co phan; hoac chuyen nhirqng co phan cua minh cho co dong khac hav cho ngtfcri khong phai la co dong. Tri/crng hop co co dong rut mot phan hoac toan bo von co phan da gop trai voi quy dinh noi tren thi thanh vien Hoi dong quan tri va ngiidi dai dai dien theo phap luat cua cong ty phai cung lien ddi chiu trach nhiem ve cac khoan no va nghia vu tai san khac cua cong ty trong pham vi gia tri co phan da bi rut. 2. Tuan thu Dieu le va Quy che quan ly noi bo cong ty. 3. Chap hanh quyet djnh cua Dai hoi dong co dong, Hoi dong quan trj. 4. Thirc hien cac nghia vu khac quy djnh tai Luat nay va Dieu le cong ty. 5. Co dong pho thong phai chju trach nhiem ca nhan khi nhan danh cong ty dircri moi hinh thOfc de thue hien mot trong cac hanh vi sau day: a) Vi pham quy djnh cua phap luat . c) Tien hanh kinh doanh va cac giao dich khac phuc vu loi ich rieng cua ca nhan hoac ciia ngifdi khac. d) Thanh toan cac khoan no chifa den han tnltirc nhCfng nguy ca tai chinh co the xay ra doi vdi cong ty. 166
D i e u 81. C o p h a n Uu d a i b i e u q u y e t v a q u y e n c u a c o d o n g ifu d a i b i e u q u y e t 1. Co phan Uu dai bieu quyet la co phan co so phieu bieu quyet nhieu han so vdi cd phan pho thong. So phieu bieu quyet cua mot co phan ifu dai bieu quyet do Dieu le cong ty quy dinh. 2. Co dong sd hufu co phan Uu dai bieu quyet co quyen: a) Bieu quyet ve cac van de thuoc tham quyen cua Dai hoi dong co dong vdi sd phieu bieu quyet theo quy dinh tai khoan 1 Dieu nay. b) Cac quyen khac nhu cd dong pho thong, tri/ trifdng hgp quy dinh tai khoan 3 Dieu nay. 3 Cd dong sd hdu co phan ifu dai bieu quyet khong difgc chuyen nhifgng co phan do cho ngi/di khac. Dieu 82. Co phan ifu dai co tufc va quyen cua co dong ifu dai co tufc 1. Co phan ifu dai co tdc la co phan difgc tra co tdc vdi mdc cao han so vdi mure cd tufc cua co phan pho thong ho&c mufc on dinh hang n&m. Cd tdc difoc chia hang nSm gom co tufc cd dinh vb cd tufc thifdng. Cd tdc co dinh khong phu thuoc vao ket qua kinh doanh ciia cdng ty. Mi'fc co tufc co dinh cu the va phifong thufc xac dinh cd tufc thi/dng difgc ghi tren cd phieu cua cd phan i&i dai co tiifc. 2. Co dong sd hifu cd phan ifu dai cd tdc cd quyen: a) Nhan co tufc vdi mufc theo quy dinh tai khoan 1 Dieu nay. b) Khi cdng ty giai the, dugc nhan lai mot phan tai san con lai tifang ufng vdi sd co phan gop vdn vao cdng ty, sau khi cdng ty da thanh toan het cho chu ng va cd phan ifu dai hoan lai. c) Cac quyen khac nhif co dong pho thdng, trif trudng hgp quy dinh tai khoan 3 Dieu nay. 3. Co dong sd hifu co phan ifu dai co tdc khong cd quyen 167
bieu quyet, khong co quyen dg hop Dai hoi dong co dong, khong co quyen de cU nguai vao Hoi dong quan tri va Ban kiem soat. D i e u 83. C o p h a n ifu d a i h o a n la i v a q u y e n c u a c o d o n g ifu d a i h o a n la i 1. Co phan UU dai hoan lai la co phan se dtidc cong ty ho&n lai von gop bat cU khi nao theo yeu cau cua nguoi so hdu ho&c theo cac dieu kien ducrc ghi tai co phieu cua co phan iAj dai hoan lai. 2. Co dong so huu co phan Uu dai hoan lai co cac quyen khac nhu co dong pho thong, trif trUdng hgp quy djnh tai khoai. 3 Dieu nav. 3. Co dong so hUu co phan UU dai hoan lai khong co quyen bieu quyet, khong co quyen dg hop Dai hoi dong c6 dong, khong co quyen de cU ngugi vao Hoi dong quan trj va Ban kiem soat. Dieu 84. Co phan pho thdng cua co dong sang l$p 1. Cac co dong sang lap phai cung nhau dang ky mua it nhat 20% tong so co phan pho thong dugc quyen chao ban va phai thanh toan du so co phan da dang ky mua trong thdi han 90 ngay ke tir khi cong ty dugc cap giay chUng nhan dang ky kinh doanh. 2. Trong thdi han 90 ngay k4 tU ngay dang ky kinh doanh, cong ty phai thong bao viec gop von co phan den co quan dang ky kinh doanh. Thdng bao phai co cac noi dung chu yeu sau day: a) Ten, dia chi tru sd chinh, sd va ngay dang ky kinh doanh, noi dang ky kinh doanh. b) Tong so co phan pho thong duoc quyen chao ban, so c6 phan cac cd dong sang lap dang ky mua. c) Ten, dia chi thtfdng tru, quoc tich, sd Giay chtfng minh nhan dan. Ho chieu hoac xac nhan ca nhan hop phap khac d& vdi cd dong sang lap la ca nhan; sd quyet dinh thanh lap hoac 168
dang kv kinh doanh doi vdi co dong la phap nhan; so co p h a n dang ky nnia, so co phan va tri gia co phan da thanh to an, loai tai san gop von co phan cua tifng co dong sang lap. d) Tong so co phan va gia tri co phan da thanh toan cua cac co dong sang lap. d) Ten, chu ky cua ngifdi dai dien theo phap luat cua cong ty- Ngiidi dai dien theo phap luat cua cong ty phai chiu trach nhiem ca nhan ve cac thiet hai ddi vdi cong ty va ngifdi khac do thong bao cham tr§ hoac thong bao khong trung thue, khong chinh xac. 3. Trudng hdp cd co dong sang lap khong thanh toan du so co phan da cam ket mua thi sd cd phan chifa gop dii do cua cd dong sang lap dUdc xif ly theo mot trong cac cach sau day: a) Cac cd dong sang lap con lai gop du so co phan do theo ty le sd hCfu cd phan ciia ho trong cdng ty. b) Mot hoac mot sd cd dong sang lap nhan gop du sd cd phan do. c) Huy dong ngifdi khac khong phai la cd dong sang lap nhan gop dii sd cd phan do; ngifdi nhan gop vdn do duung nhien trd thanh cd dong sang lap cua cdng ty. Trong trudng hdp nay, cd dong sang lap chua gop co phan theo cam ket dUdng nhien khong con la cd dong ciia cong ty. Khi sd cd phan cam ket gop cua cac cd dong sang lap clufa difo'c gop du thi cac cd dong sang lap cung lien ddi chiu trach nhiem ve cac khoan nd va nghia vu tai san khac cua cong ty trong pham vi gia tri sd co phan chua gop dii do. 4. Trifdng hdp cac co dong sang lap khong dang ky mua het sd co phan du'tic quyen chao ban thi sd cd phan con lai phai ducrc chao va ban het trong thdi han 3 nam ke tif khi difdc cap giav cluing nhan dang ky kinh doanh. 169
5. Trong thdi han ba nftm ke tU khi cong ty duoc cap giay chifng nhan dang kv kinh doanh, co dong sang lap co quyen tii do chuyen nhuang co phan pho thong cua minh cho co dong sang lap khac; nhiing chi dugc chuyen nhiiong co phan ph6 thong cua minh cho nguoi khong phai la co dong sang lap neu ducrc sU chap thuan cua Dai hoi dong co dong Trong trudng hop nay, co dong du dinh chuyen nhugng co phan khong co quy4n bieu quvet ve viec chuyen nhugng cac co phan do va ngudi nhan chuyen nhuang duang nhien trd thanh co dong sang lap ciia cong ty. Sau thdi han ba nam ke tU ngay dang ky kinh doanh_cac ban che ddi vdi co phan pho thong cua co dong sang lap deu dugc bai bo. Dieu 85. Co phieu 1 ChUng chi do cong ty co phan phat hanh hoac but toan ghi so xac nhan quyen sd hUu mot hoac mot so co phan cua cong ty do ggi la co phieu. Co phieu co th£ ghi ten hoac khong ghi ten. Co phieu phai co cac noi dung chu yeu sau day: a) Ten, tru sd cong ty. b) So va ngay cap giay chufng nhan dang ky kinh doanh. c) So lugng co phan va loai co phan. d) Menh gia mdi co phan va tong menh gia s5' cd pb4n ghi tren co phieu. d) Ten, dia chi thudng tru, quoc tich, s6 Giay chting minh nhan dan, Ho chieu hoac xac nhan ca nhan hgp phap khac, s6 quyet djnh thanh lap hoac dang ky cua co dong doi vdi co phieu co ghi ten. e) Tom tat ve thu tuc chuyen nhuang co phAn. g) ChU ky mau cua ngU&i dai dif n theo ph4p luftt rk diu cut cong ty. 170
h) So clang ky tai so dang ky co dong cua cong ty va ngay phat hanh co phieu. 1 ) Cac 1161 dung khac theo q u y djnh tai cac Dieu 81, 82 va 80 Luat nay doi vdi co phieu cua co phan Uu dai. 2. Moi sai sot (neu co) trong noi dung va hinh tluYc co phieu do cong ty phat hanh deu khong anh hudng den quven va lcfi ich ciia ngUdi sd hifu 110. Chu tjch Hoi dong quan tri va Giam doc hoac Tong giam doc cong ty phai lien ddi chju trach nhiem ve thiet hai do nhCfng sai sot do gay ra ddi vdi cong ty. 3. TrUdng hgp cd phieu bj mat, bj chay hoac bj tieu huy dudi hinh thUc khac, cd dong dugc cong ty cap lai cd phieu theo de nghj ciia cd dong do. De nghj phai co cam doan: a) Cd phieu thgc su da bj mat, bj tieu huy, khong phai da difgc dem ban, dem the chap hoac cam cd. b) Neu bi mat thi cam doan them rang da tien hanh tim kiem het mifc va neu tim lai dugc se dem tra cong ty de tieu huy. c) Se chju trach nhiem ve nhCfng tranh chap phat sinh, neu co, tif viec cap lai cd phieu mdi. Ddi vdi cd phieu cd gia trj danh nghia tren 10 trieu dong Viet Nam, tnfdc khi tiep nhan de nghi cap co phieu mdi, ngudi dai dien theo phap luat cua cdng ty cd the yeu cau chu sd hifu cd phieu dang thong bao ve viec cd phieu bj mat hoac bj tieu huy va sau 15 ngay ke tU ngay dang thdng bao se de nghi cong ty cap co phieu mdi. Dieu 86. So dang ky co dong 1. Cong ty cd phan phai lap va lUU giU sd dang ky cd dong tif khi dugc cap giay chUng nhan dang ky kinh doanh. Sd dang kv cd dong co the la van ban, tap dU lieu dien tu hoac ca hai. 171
2 So dang ky co dong phai co cac noi dung chu yeu sau diiy: a) Ten. tru so cua cong ty. b) Tong so co phan difoc quyen chao ban, loai co phan diiOc quyen chao ban va so co phan diioc quyen chao ban cua tifng loai. c) Tong so co phan da ban cua tifng loai va gia tri von c6 phan da gop. d) Ho ten, dia chi thifdng tru, quoc tich, so G iay chifng minh nhan dan, Ho chieu hoac xac nhan hop phap khac doi vdi cd dong la ca nhan; ten, dia chi thifdng tru, quoc tich, so quy£t djnh thanh lap hoac so dang ky kinh doanh doi vdi co dong 1& phap nhan. d) So hfgng co phan tifng loai cua moi co dong, ngiy, thang, nam dang ky co phan. 3. So dang ky cd dong difac lou giuf tai tru sd cua cdng ty hoac Trung tam dang ky, lifU ky, bu trif va thanh to£n chufng khoan. Co dong co quyen kiem tra, tra cufu hoac trich luc, sao chep noi dung so dang ky co dong bat cuf liic nao trong gid l&m viec ciia cong ty. 4. Cac co dong sd hifu 5‘/< so co phan hoac mot ty le Idn hon deu phai difoc dang ky vdi Ca quan dang ky kinh doanh cd thSim quyen trong thdi han bay ngay ke tif ngay hp cd di»c ty 1? sd hufu do. Dieu 87. Chao ban va chuyen nhifofng co phan 1. Hoi dong quan tri quyet dinh thdi diem, phitfng thufc vi gia chao ban co phan trong so' co phan difac quyen chio Wn. Gia chao ban cd phan khong duac thap hcfn gia thi trtJ&ng tai thdi diem chao ban hoac gia tri so sach ciia co phan tai thdi diem gan nhat, trif nhiifng tnfdng hap sau day: a) Co phan chao ban lan dau tien cho nhCfng ngiidi khong 172
phai la co dong sang lap. b) Co phan chao ban cho tat ca co dong theo tv le co phan hien co cua ho a cong ty. c) Co phan chao ban cho ngifcfi moi gidi hoac ngifcfi bao lanh. Trong trifdng hgp nay, so chiet khau hoac ty le chiet khau cu the phai dugc sif chap thuan ciia so co dong dai dion cho it nhat 75% tong so co phan co quyen bieu quyet. d) Cac trifcfng hop khac va mufc chiet khau trong cac trticmg htip do do Dieu le cong ty quy dinh. 2. Trifang hap cong ty phat hanh them co phan pho thong va chao ban so' co phan do cho tat ca co dong pho thong theo ty le co phan hien co ciia ho tai cong ty thi phai thgc hien theo quy dinh sau day: a) Cong ty phai thong bao bang van ban den cac co dong theo cach dam bao den difgc dia chi thifdng tru cua ho. Dong thdi, thong bao phai dugc dang bao trong 3 sd lien tiep trong thdi han 10 ngay ke tif ngay thong bao. b) Thdng bao phai cd: ten, dia chi thifdng tru, quoc tich, sd Giay chdng minh nhan dan, Ho chieu hoac xac nhan ca nhan hgp phap khac; so quyet dinh thanh lap hoac dang ky; sd co phan va ty le co phan hien cd cua co dong tai cdng ty; tong sd cd phan dg kien phat hanh va sd cd phan cd dong dugc quyen mua; gia chao ban co phan; thdi han dang ky mua, chU ky ciia ngudi dai dien theo phap luat cua cdng ty. Thdi han xac dinh trong thdng bao phai hgp ly du de cd dong dang ky mua difgc cd phan. Kem theo thong bao phai cd man phieu dang ky mua do cong ty phat hanh. c) Co dong cd quyen chuyen quyen UU tien mua cd phan cua minh cho ngifdi khac. d) Neu phieu dang ky mua co phan khong dugc gifi ve cdng ty dung han nhu' thdng bao thi co dong cd lien quan coi nhu da 173
khong nhan quyen Uu tien mua. Truong hop so luong co phdn du dinh phat hanh khong duoc co dong va nguoi duoc nhuong quyen dang ky mua het thi so co phan du kien phat hanh c6n lai se do Hoi dong quan tri quan ly. Hoi dong quan tri co th£ phan phoi so co phan do cho co dong cua cong ty hoac ngtfiJi khac theo cach thUc hop ly voi dieu kien khong thuan loi hon so vdi nhUng dieu kien da chao ban cho cac co dong. trU khi Dai hoi dong co dong co chap thuan khac hoac co phan duoc ban qua trung tam giao dich chUng khoan. 3. Co phan duoc coi la da ban khi dugc thanh toan du vi nhUng thong tin ve ngudi mua quy dinh tai khoan 2 Dieu 86 cua Luat nay dugc ghi dung, ghi du vao so dang ky co dong; ke til thcri diem do, ngudi mua co phan trd thanh co dong cUa cong ty. 4. Sau khi co phan dugc ban, cong ty phai phat hanh vi trao co phieu cho ngudi mua. Cong ty co the ban co phan mi khong trao co phieu. Trong trudng hop nay, cac thong tin ve c6 dong quy dinh tai khoan 2 Dieu 86 cua Luat nay ducfc ghi vio so dang ky co dong la du de chUng thgc quyen sd hGTu co phln cua cd dong do trong cong ty. 5. Cac cd phan dugc tu do chuyen nhugng, trif trudng h
6. Dieu kien, phiiong thiic va thu tuc chao ban co phan ra cong chung thiic hien theo quy djnh cua phap luat ve chifng khoan Chinh phu quy djnh hifdng dan viec chao ban co phan rieng le. Dieu 88. Phat hanh trai phieu 1. Cong ty co phan co quyen phat hanh trai phieu, trai phieu chuyen doi va cac loai trai phieu khac theo quy djnh cua phap luat va Dieu le cong ty. 2. Cong ty khong difgc quyen phat hanh trai phieu trong cac tnfdng hcfp sau day, trif trifdng hop phap luat ve chifng khoan co quy djnh khac: a) Khong thanh toan dii ca goc va lai ciia trai phieu da phat hanh hoac khong thanh toan hoac khong thanh toan du cac khoan no den han trong 3 nam triidc do. b) Ty suat lcfi nhuan sau thue binh quan cua 3 nam lien tiep triidc do khong cao hon mufc lai suat dif kien tra cho trai phieu dinh phat hanh. c) Viec phat hanh trai phieu cho cac chu no la to chiic tai chinh diioc liia chon khong bj han che bdi cac quy dinh tai cac khoan 2 dieu nay. 3. Neu Dieu le cong ty khong quy djnh khac thi Hoi dong quan trj co quyen quyet dinh loai trai phieu, tong gia trj trai phieu va thdi diem phat hanh, nhiing phai bao cao Dai hoi dong cd dong tai phien hop gan nhat. Bao cao phai kem theo cac tai lieu va ho so giai trinh quyet dinh cua Hoi dong quan trj ve phat hanh trai phieu. Dieu 89. Mua co phan, trai phieu Co phan, trai phieu ciia cdng ty co phan cd the diioc mua bang tien Viet Nam, ngoai te tii do chuydn ddi, vang, gia trj 175
quyen su dung dat, gia trj quyen sa htiu tri tue, cong nghe, bi quyet ky thuat. cac tai san khac quv djnh tai Dieu le cong ty vi phai dugc thanh toan du mot lan. D i e u 90 . M u a l a i c o p h a n t h e o y e u c a u c i i a co dong 1 Co dong hieu quvet phan doi quyet dinh ve viec to chufc lai cong ty hoac thay doi quyen, nghia vu cua co dong quv djnh tai Dieu le cong ty co quven yeu cau cong ty mua lai co phan cua minh. Yeu cau phai bang van ban, trong do neu ro ten, dja chi cua co dong, so luong co phan tUng luai, gia dg dinh ban, ly do yeu cau cong ty mua lai. Veu cau phai diigc gUi den cong ty trong thai han mufti ngay ke ta ngay Dai hoi dong co dong thong qua quvet djnh ve cac van de noi tai khoan nay. 2. Cong ty phai mua lai co phan theo yeu cau ciia co ddng quy djnh tai khoan 1 Dieu nay vgi gia thi tnfdng hoac gia dityc tinh theo nguyen tac quy djnh tai Dieu le cong ty trong thiri han chin mifai ngay ke tif ngay nhan difgc yeu cau. TrUcrng hop khong thoa thuan difgc ve gia thi co dong do co the ban co phin cho ngufti khac hoac cac ben co the yeu cau mot to chiifc dinh gii chuyen nghiep dinh gia. Cong ty gidi thieu It nhat ba to chtfc dinh gia chuyen nghiep de co dong lga chon va lga chon d6 li quyet dinh cuoi cung. Dieu 91. Mua lai co phan theo quyet dinh cua cong ty Cong ty co quyen mua lai khong qua 30% tong so co ph4n pho thong da ban, mot phan hoac toin bo co phan UU dai c6 tdt da ban theo quy dinh sau day: 1. Hoi dong quan tri co quyen quyet dinh mua lai khong qui lOr/( tong sd co phan cua Ufng loai da dugc chao ban trong m6i 12 thang. Trong tnfdng hgp khac, viec mua lai cd phan do Dai hoi dong co dong quyet dinh. 2. Hoi dong quan ‘ rj quyet dinh gia mua lai cd phan. Ddi vdi cd phan pho thong, gia mua lai khdng dUOc cao hon gia thi 176
trifdng tai then diem mua lai. ini' trutfng htip quy dinh tai khoan 3 Dieu nay. Doi vdi co phan loai khac, neu Dieu le cong ty khong quy djnh hoac cong ty va co dong co lien quan khong co thoa thuan khac thi gia mua lai khong dugc thap ho'n gia thi trudng. 3. Cong ty co the mua lai co phan cua tdng co dong tifcfng ufng vdi ty le co phan cua ho trong cong ty. Trong trifdng hgp n&y, quyet dinh mua lai co phan cua cong ty phai du'gc thong Wo den tat ca co dong trong thgi han ba mifefi ngay ke td ngay quyet dinh do dugc thong qua. Thong bao phai co ten va tru sd cong ty, tong sd co phan va loai cd phan dugc mua lai, gia mua lai ho&c nguyen tSc dinh gia mua lai, thu tuc va thgi han thanh toan, thu tuc va thgi han de cd dong chao ban cd phan cua ho cho cong ty. Thdng bao phai difgc gUi den cac co dong bdng phUong thde dam bao den du'gc cac cd dong trong thdi han noi tren. Co dong dong y ban lai cd phan phai gdi chao ban cd phan cua minh den cdng ty trong thdi han ba mUcfi ngay ke tu ngay thong bao. Chao ban phai cd ten, dia chi, sd Giay chung minh nhan dan, Ho chieu hoac xac nhan ca nhan hgp phap khac; sd quyet dinh thanh lap hoac dang ky; sd cd phan sd hifu va sd co phan chao ban; phUcfng thufc thanh toan; clur ky ciia co dong hoac ngifdi dai dien theo phap luat cua co dong. Chao ban phai dugc gifi bang phUcfng thu'c dam bao den dugc cong t \. Cdng ty chi mua lai cd phan difgc chao ban trong thdi han noi tren. Dieu 92. Dieu k ifn thanh toan va xiif ly cac co phan du’o'c mua lai 1. Cdng ty chi dugc quyen thanh toan co phan dugc mua lai cho co dong theo quy dinh tai cac dieu 90 va 91 Luat nay neu ngay sau khi thanh toan het sd co phan dugc mua lai, cong ty van bao dam thanh toan du cac khoan ng va cac nghia vu tai sail khac. 177
2 Cac co phan duoc mua lai theo quy dinh tai cac dieu 90 va 91 Luat nay dugc coi la co phan thu ve va sau nay thu$c sd co phan dugc quyen chao ban. 3. Co phieu xac nhan quven so hifu co phan da duoc mua lai phai difgc tieu huy ngay sau khi co phan ti/cmg ifng da diWc thanh toan du Chii tich Hoi dong quan tri va Giam doc hoflc Tong giam doc phai lien ddi chju trach nhiem ve thiet hai do khong tieu huy hoac cham tieu huy co phieu gay ra doi vdi cong ty 4. Sau khi thanh toan het so co phan mua lai, neu tong giA trj tai san di/gc ghi trong so ke toan cua cong ty giam hcfn 1W thi cong ty phai thong bao dieu do cho tat ca chu no biet trong thgi han mi/di lam ngay ke tg ngay thanh to£n het c6 ph&n mua lai. Dieu 93. Tra co tutc 1. Co tufc tra cho co phan ifu dai di/gc thgc hien theo cic dieu kien ap dung rieng cho moi loai co phan 1A1 dai 2. Co tgc tra cho co phan pho thong di/gc xac djnh can cti vao so lgi nhuan rong da thgc hien va khoan chi tra co tiic duoc trich tir nguon lgi nhuan giif lai ciia cong ty. Cong ty co phan chi dugc tra co tUc cho co dong khi cong ty da hoan thanh nghia vu thue va cac nghia vu tai chinh khac theo quy djnh cua phap luat; trich lap cac quy cong ty va bu dap du cac khoan lo trtfdc do theo quy djnh cua phap luat va Dieu le cong ty; ngay khi tra het so co tUc da djnh, cong ty v in phai bao dam thanh to£n du cac khoan ng va cac nghia vu tai san khac den han phai tra. Co tdc co the difgc chi tra bang tien mat, bang co phan cua cong ty, hoac bang tai san khac quy dinh tai Dieu le cong ty. Neu chi tra bang tien mat thi phai di/gc thgc hien bang d6ng Viet Nam va co the difgc thanh toan bang s6c hoac lenh tra tiin gufi bang bull dien den dia chi thudng tru cua dS dong. 178
Co tUc co the duoc thanh toan bang chuyen khoan qua ngan hang khi cong ty da c6 du chi tiet ve ngan hang cua co dong de co the chuyen true tiep dugc vao tai khoan ngan hang cua co dong. Neu cong ty da chuyen khoan theo dung c&c thong tin chi tiet ve ngan hang nhu thong bao cua co dong thi cong ty khong chiu trach nhiem v6 cac thiet hai, neu co, phat sinh tu" viec chuyen khoan do. 3. Hoi dong quan tri phai lap danh sdch co dong ducfc nhan co tufc, xac dinh mufc co tUc duoc tra doi vdi tUng co phan, thcri han va hinh thUc tra cham nhat ba muai ngay trUftc moi lan tra co tUc. Thong bao ve tra co tUc phai duoc gUi theo cach dam bao den ducrc dia chi dang ky tat ca co dong cham nhat mufti lam ng^y trUftc khi thUc hien tra co tUc. Thong b£o phai ghi ro ten cong ty, ten, dia chi thuftng tru, quoc tich, so Giay chUng minh nhan dan, Ho chieu hoac xac nhan ca nhan hop phap khac; quyet dinh thanh lap hoac dang ky kinh doanh; so luong co phan tUng loai cua co dong; mUc co tUc doi vfti tUng co phan va tong so co tUc ma co dong do duac nhan, thfti diem va phucrng thufc tra co tUc; chU ky cua Chu tich hoi dong quan tri va ngufti dai dien theo phap luat cua cong ty. 4. Neu co dong chuyen nhuang co phan cua minh trong thfti gian giufa thfti diem ket thiic lap danh sdch co dong va thfti diem tra co tUc thi ngifcfi chuyen nhuang la ngufti nhan co tUc tU cong ty. Dieu 94. Thu hoi tien thanh toan co phan mua lai hoac co trie TrUftng hcrp viec thanh toan co phan mua lai trai vcri quy dinh tai khoan 1 Dieu 92 Luat nay hoac tra co tUc trai vfti quy dinh tai Dieu 93 Luat nay thi tat ca co dong phai hoan tra cho cong ty so tien hoac tai san khac da nhan; trUftng hap co co dong khong hoan tra duac cho cong ty thi co dong do va tat ca thanh vien Hoi dong quan tri phai cung lien dcri chiu trach 179
nhiem ve cac khoan na va nghia vu tai san khac cua cong ty trong pham vi gia tri so tien va tai san da tra cho co dong mi chifa difgc hoan lai D i e u 9 5 . Ccf c a u t o c h r i c q u a n l y c o n g t y c o ph£n Cong ty co phan phai co Dai hoi dong co dong. Hoi dong quan tri va Giam doc hoac Tong giam doc; doi vdi cong ty c6 phan co tren muoi mot co dong la ca nhan hoac co co dong li phap nhan so hufu hon 50c/r tong so co phan cua cong ty phai c6 Ban kiem soat. Chii tich Hoi dong quan tri hoac Giam doc hoac Tong giAm doc la ngifdi dai dien theo phap luat cua cong ty duoc quy djnh tai Dieu le cong ty. Ngudi dai dien theo phAp luat cua cfing ty phai thudng tru d Viet nam. TrUcrng hop vAng mat hon 30 ngiy d Viet nam thi phai uy quyln bang van ban cho nguiri khAc, theo nguyen tac quy dinh tai Dilu le cong ty de thue hien cAc quyen va nhiem vu ciia ngudi dai dien theo phap luat ciia cdng ty- Dieu 96. Dai h$i dong co dong 1. Dai hoi dong co dong gom tat ca co d*»ng co quyen btlu quyet, la ca quan quyet dinh cao nhat ciia cong ty cd phan. 2. Dai hoi ddng co dong c6 cac quyen va nhiem vu sau dAy: a) Thdng qua dinh hudng phat triln cua cdng ty. b) Quyet dinh lo§j cd phan va t6ng so co phan c* „ tifng lofi duac quyen chao ban; quyd't dinh mric cd trie hang nam cua tifng loai cd phan trti tni&ng hap Dieu Id cdng ty quy dinh kh4c. c) Bau, miin nhiem, bai nhiem thanh vien HM dong quit tri, thanh vien Ban kiem soat. d) Quyet djnh dau tu hoac ban sd tai san co {ha trj bAng hoac ldn hon 50^ tdng gia tri tai san duac ghi trong .‘0 ke toAn ciia cdng ty neu Dieu le cong ty khong quy dinh mot ty lr» khac. 180
d) Quyet djnh sUa doi, bo sung Dieu le cong tv, trif trUftng hop dieu chinh von di&u le do ban them co phan mdi trong pham vi so luong co phan duoc quyen chao ban quy dinh tai Dieu le cong ty e) Thong qua bao cao tai chinh hang nam. g) Quyet djnh mua lai hon \0r/( tong so co phan da ban cua moi loai. h) Xem xet va xuf ly cac vi pham cua Hoi dong quan trj, Ban kiem soat gay thiet hai cho cong ty va co dong cong ty. i) Quyet djnh to chifc lai, giai the cong ty. k) Cac quyen vik nhiem vu khac quy djnh tai Luat nay va Dieu le cong ty. 3. Co dong la to chUc co quyen cU mot ho&c mot so ngufti dai dien theo uy quyen thiic hien cac quyen co dong cua minh theo quy djnh cua phap luat. TrUcrng hop co nhieu han mot ngufti dai dien theo uy quyen duoc cU thi phai x&c dinh cu the so co phan vik so phieu bau cua moi ngufti dai dien. Viec cu, bai m iln hoac thay doi ngUftj dai dien theo uy quyen deu phai thong bao b&ng vAn ban den cong ty trong thfti han sftm nhat. Thong bao phai co cac noi dung chu yeu sau day: a) Ten, dja chi thuftng tru, quoc tich, so va ngay quyet djnh thanh lap hoac dftng ky cua co dong. b) So luong co phan, loai co phan va ngay dang ky co dong tai cong ty. c) Ho ten, dja chi thuftng tru, quoc tjch, so Giay chifng minh nhan dan, Ho chieu hoac xac nhan ca nhan hop phap khac cua ngufti dai dien theo uy quven. d) So co phan duoc uy quven dai dien. d) Thfti han dai dien theo uy quyen. e) ChU kv cua ngifoi dai dien theo uy quyen va ngufti dai 181