!
"#$%&'()*+!,!
-./012345678+
9107*%7(:;$3478%1<
78=.>+7834(
• ?8=.> +;78.>$>+.>. %
"@9&A&B %"@9-+;7
"@9A,C9.1
(D;78=.>E5!9
C;(
• ?8F4 7=775+.G,G5H.1>+
$ %5"I71J78.10
$+!I71K&L!/$+!>, K
78C+,.929CI71C
(
?8=.>5+91$0++>M78
8"(DN+49,*I71<1>4
+78+78=.>% .O91
$ P0,Q7878F4"915+C
.1"I71,+47R++.1
+<++<$ %5-&!"+
+$ %(
3.1.1 !"#$ % & '()*
3.1.1.1 (+,-#$ '() '&./0!12234
• 5$ '() '&-> !1,
&' @21R")S(T1$8
.G29I+<87"+R8(9C
!NN8=$IC.O91$9(
• 5$ '()/0!12234 :;$8 !1
1-#10
[ 709: `'71)87"% '_,29
I '71)87"E >!,
'_M > " R >
&$,% R ' _ > R " M
C(
• aN, '@ N=78Q
7>>+;L56<"(19;+< '
R9 R@5b R(
• U$;2 '+71 $;17+%
<(c"71 ;R"5Q<(S '
N5Q<.1+! ' !,5+49
5d171O(Z,2 '+ '
71;] ;\ 'M= '
71,71E6>(
• S@K+49,;;2 'N+ '
$;171"(Y1 '
= 'NE>,<9
1RC>+N8L
<+= (
3.1.2 1
3.1.2.1
<1,<\5%7_,@
; @ , = 8, 5 +6 8e N 7 8 0
&+#7910%7 P(Z;7
>&[5>7_ "91,;]#5+
%4">7_C5+ %4"ZY(a1% 3+
58"@97YXNfB=+<2>
!ZY@1+3@, 477,C,$"R(((Y
+;C8.>N2+<\8&,47
% .JI%VI70ik?m[k7A
Aj+[W M"I71C(Y
+NM"I71-70 !5Ck?mC9*,<
I@R$$+!1>RM"
5;7 ] ;I1ZY+$"2 !
=<+!+$< ;N<5H5 k?m"I71
M(
• nNM+$"ZY\0N+$;R-0M
+$!+ND;Y,1 >!+ZY
M+$NI71.1R,.1A&!
*<(
3.1.2.3
• :Xn.G2,] ;+$7"#g1 %<+N9< %
"I@, ;7.;$&L2I@I+I@O o(
• m$ %I71/2"+C:Xn,a$,a
+2 C\1$ %/2I71 !Nf
#<W<+>MM"I71+ 8;$
iMj()Q#.+!$ % !N 8
;&G3+!+;E>(
3.1.2.4 !"#$
?8K$8 70#"78=.>(?8]
$ C1+;$+!RC]$+b5+
]$9&AR"@9NR9>9M
(
)]$07>%2h*@99
%@9M99>,++!@9*9
@9R$9&+!.N(
)pK$8\ q)K$>M %(
q)K$>M+Q%(
q)K$;>R(
L$";$9 47!1+ '98 478%
95b'.8A+78R
kal(
D856\:;$ %4R\Y1kal C!^uu(uuuvmZ5
t(uuu(uuuvmZ,N 'R \
:;$ %4Rx^uu(uuuvmZrt(uuu(uuux^uz(
:;$9 !=>J&Q._9R@
9R%+;;R5"N(:;$.C %4R
.1X@ 5R.Ckal(:;$ %4R
3 > P78;>93 5M=
78R()> P07>N9C1;$ %4R
97b#&&A@9R;>9
@,W&A.>7_'M=94=78+$(
• ;<93>4'H
:;$ %4Q ;$ %4b#R5(Y,
9 ]$ %4Q+!5$.(
530'H@7>4'HEA-9
D856\:;$ %4Q\Y1 %41"@9 tuu(uuu
vmZ+5" t(uuu(uuuvmZN\
:;$ %4Qxtuu(uuuvmZrt(uuu(uuuxtuz
U$@9 %4Q=^uz,+$KR>
b{z1|z(:;$ %4Q2 (@
,@9%> P$R% %4Q=$=+N
@99> PG+$"N;>=(}Bb0
,@9E+NR4 %1 %4Q= %4
Q.N"+,1, %4 C6M(Y,
@9>78"N;>s.h5$sN
%4Q"(
• ;<9 42 'I=2J
:;$47CI70~•k !] %4"I@(
K$9C.;(U<#2 0K$
9h"@9,+!K$.N"++!
$"R(
• ;<9 42 'I%J (KLG
:;$47C0~•l%@9Z?768L
56C,99%<@9 !L56
; %&I>".C %45I>(
KLG@42'HEA-9C/A-9CE= 19
:9
KLG@42'HE= 19
U68"@9 R %4"@9,+
@9L56>R5(Y1>%L56;>,
N47+~•lE,+1% R,47+~•lE7(
b) %&"#*
)„
…
@
€
€
L;"@9(:;$@
56%L56&>M"@9.G;$
>M;R] ;>C%+;$>M
9Q# ;$L&(
• ;<9*W - < 8
:;$>M;R $=2> +
>%/R(
;<9*W - < 8@193(%E>T8
D856\:;$>M;R
09J@9$/>52WM"
>5H9I"N(
D;L56@;$QO.R7>+456$ C;
+!@(
• U9%H>
)K$9 C1=+$5R"@9+%5*&
" C1+;/2+$I70@9(
U@9+!Q%N<>MW77>&$
N5.+N@97>176>>%5*5$
>(U@9+!] ;+$"29NN8+2
R(
H>@=>X18EP=!=2JZ =>X18Q
c) %&"#+,'-./)
• [ \COV
Sh<.N9>.N01@9
G>%b(
}A&B&!"h<.Nh"@9
;>(Y1+Q9>7>MbM9M9
>M91B+;> P@%@9(
[ \]@P *1/^_1NQEA- C&
• ?1N!HV-N1 `*
m$9+Q9G9>.NG
% 2(
mM C"+Q9GM94
@+;5W 82G@9,<-
%J0+GC01(
?1N!HV-N;@P;1 `*/^_1NQE!1C
• [ - COV
Sh<.N9>.N"@9
+;>%+!7(
$;2iUA?A[?Uj+47"V
I71ik?AmA[k?mj+%8\
PE = Thi
̣
gia
́
mô
̃
i cổ phần(PM) / thu nhâ
̣
p mô
̃
i cổ phần(EPS)
?rk9I71;R=47bI71.C 0,
907>>G47.C(?rk%8bI
71+8.N>I71+;$9%@.$C
.8(Y1;$?rkN<3 051$MI
= gI71"7C0>'+!]+$
7g5@9$M.N+E>I(:;
$?rk8+;I71(c>L0I71}T†@
%5@C,+49I71.C %7 P‡)
K0N+;$?rk%@.$$+! RI71=+!I
71}T†,47"@9+!;$?rkE" RI
71}T†(
)K$?rk9I71;R=47bI71.C
0,907>>G47.C(
YN,@9+!K$?rk90h+#
M+< %4= "@9=+!@9
K$?rk7(
D;E;>==?rk"@99+!?rk"
C^„
…
@
€
C
…
7„
€
€
C
•
+
•
ˆ
€
€
…
@99@(X
€
•
\„
…
@
"5"5;7(U+K$%L56
\
q)K$.C
€
%477$\)K$9.170 %4MCb
9I"V@ 5(Y1K$.C77$ %4"@9
.J^uz,167>y|u(uuu5NE67>
ytu(uuu %4(I
c
22@SP2C%=EX- Q
qU>"Q._95i•`kj\)K$Q._95
%L565.C70M9I47+] %
C>$+!V70M9I5(
Y15;7•`k !=tNQ._95+d%59
N(Y1•`k.Jt,>78 .1I,+N+49tuzM
5,N~•‰"@9-Mtuz(
U9(+%HCfN*X-PL7FQ@U9I3>422E
2J 'W# -N%= ' 42PKLgQ
qU>Q._98iŠ`kj\)@9L56%%
R,5ERC>"Q._98+M]
%I@,;"5MC59I(
h7F@ 428 %E 42 J
Y1@9Š`k.Jt({{N,47RM|uzERC
Mw‹z47Q(
q)K$;Q._9Ii`kj.J1%72•`k+Š`k
;Q._9Ii`kj(
7F@L7F/h7F
+856!,5$My|u(uuu,•`k.J^uz+Š`k.Jt({{(
)K$;Q._9G.Jyt{,{{{,+856,47QEMyt{({{
Vy|u(uuu5MC(
)K$9.1@.C<W%RbR"5
;7E% R;3+6"C+$76
+6>%"@9(Y1K$9.J^,3 @9R
.J^ 0+!2N4005;7176R
,70W5%7.I>.!%(
U9 I!@XH \8 %E I!
• )K$5Q<+!%\
)K$97@.1.C<W"@9RbR
%L56>I%(
U9XH \9!R>@XH \ j8 %E =>
b) U9 W '(+ \#W\9 K$hP3+!I
@+0&A&B&A@91+7B7"%5
%>M>%">%;+>%M
C1(
U9 W '(+PQ@KK/KLF
\
• ~~x] ; %42 Rxt[iIrI47Qj
• ~•kx47QrI+$"2x47Qr5Œ5
rI>ŒI>r+$I70(
3.1.2.6 7-8"#$
C9 $K$8=.>JNNR
5->M8+<MM"5;7(9
C
•
€
€
ˆ
qm.$>"<1\X@07>NI
h1,<9E778+5%NN
@9<;9I"<1,9>
R<19(
qm+!1>R"5;7\9-
5RW7(m5R9=78V
N9!K$(
3.1.2.7 1)+9#':;&+):<:=>
• =;\
q!9,>7_;+<$74"@
9(Y1..6>,5;7E1 4>7_"#W7
.R(Y99,@9@I V>7_ =;()
=;CP=2>2N"+-3
9. (Y1N>=;.
+9._+619<@,;9 499>
GR%9<lAAN@9-9N$W
+!294<(Y+49,+;1 47=;@Q=>
O.R2(Y >,@9$91 *9
+R=;"#(
qY074>= RI71=
;i+856‰)aej
c97-76+=;" R
,./G@97,G$7e
3.1.2.8 7?9@)&.9@A&#
:Xn,a$,a7> 2M ,@.J,
f+;#@,7>$,W.; a
+N8# .1#@ C15;78&
@,@9 >&9$1I71"5;7(
3.2 *k 4
3.2.1 Giơ
Copyright: Tài liệu đại học ©