{"id":12138,"date":"2026-10-29T14:19:46","date_gmt":"2026-10-29T07:19:46","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=12138"},"modified":"2026-10-29T14:19:47","modified_gmt":"2026-10-29T07:19:47","slug":"quy-dinh-ve-cong-bo-thong-tin-cua-doanh-nghiep-phat-hanh-trai-phieu-ra-thi-truong-quoc-te","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/quy-dinh-ve-cong-bo-thong-tin-cua-doanh-nghiep-phat-hanh-trai-phieu-ra-thi-truong-quoc-te\/","title":{"rendered":"QUY \u0110\u1ecaNH V\u1ec0 C\u00d4NG B\u1ed0 TH\u00d4NG TIN C\u1ee6A DOANH NGHI\u1ec6P PH\u00c1T H\u00c0NH TR\u00c1I PHI\u1ebeU RA TH\u1eca TR\u01af\u1edcNG QU\u1ed0C T\u1ebe"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"904\" height=\"603\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/10\/image-10.png\" alt=\"\" class=\"wp-image-12139\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/10\/image-10.png 904w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/10\/image-10-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/10\/image-10-768x512.png 768w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 25\/9\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 138\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 ch\u00e0o b\u00e1n, giao d\u1ecbch tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ri\u00eang l\u1ebb t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0 ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. <\/p>\n\n\n\n<p>Theo \u0111\u00f3, t\u1ea1i M\u1ee5c 2\u00a0Th\u00f4ng t\u01b0 138\/2026\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf nh\u01b0 sau:<\/p>\n\n\n\n<p>1. C\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu:<\/p>\n\n\n\n<p>(i) Doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf g\u1eedi n\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu \u0111\u1ebfn S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n t\u1ed1i thi\u1ec3u 01 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y d\u1ef1 ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ee3t ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf (ng\u00e0y b\u1eaft \u0111\u1ea7u \u0111\u1ee3t ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35\u00a0Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP.<\/p>\n\n\n\n<p>(ii) N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 138\/2026\/TT-BTC.<\/p>\n\n\n\n<p>(iii) H\u00ecnh th\u1ee9c c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ee3t ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21\u00a0Th\u00f4ng t\u01b0 138\/2026\/TT-BTC.<\/p>\n\n\n\n<p>2. C\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ea5t th\u01b0\u1eddng:<\/p>\n\n\n\n<p>(i) Doanh nghi\u1ec7p ph\u00e1t h\u00e0nh th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ea5t th\u01b0\u1eddng \u0111\u1ebfn S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37\u00a0Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP\u00a0v\u00e0 bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>\n\n\n\n<ul>\n<li>C\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 06 th\u00e1ng v\u00e0 h\u00e0ng n\u0103m theo n\u0103m t\u00e0i ch\u00ednh cho \u0111\u1ebfn khi tr\u00e1i phi\u1ebfu kh\u00f4ng c\u00f2n d\u01b0 n\u1ee3 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 37&nbsp;Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP. N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin \u0111\u1ecbnh k\u1ef3 g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 37&nbsp;Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP. N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean Chuy\u00ean trang th\u00f4ng tin tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p theo M\u1eabu s\u1ed1 4.1, 4.2, 4.3 v\u00e0 4.4 &#8211; Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo&nbsp;Th\u00f4ng t\u01b0 138\/2026\/TT-BTC;<\/li>\n\n\n\n<li>C\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 vi\u1ec7c ho\u00e0n t\u1ea5t chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, th\u1ef1c hi\u1ec7n quy\u1ec1n c\u1ee7a ch\u1ee9ng quy\u1ec1n, k\u1ebft qu\u1ea3 mua l\u1ea1i tr\u00e1i phi\u1ebfu tr\u01b0\u1edbc h\u1ea1n v\u00e0 k\u1ebft qu\u1ea3 ho\u00e1n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 37&nbsp;Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP. N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin theo M\u1eabu s\u1ed1 6.1, 6.2, 6.4 v\u00e0 6.6 &#8211; Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo&nbsp;Th\u00f4ng t\u01b0 138\/2026\/TT-BTC;<\/li>\n\n\n\n<li>C\u00f4ng b\u1ed1 th\u00f4ng tin v\u1ec1 vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, bao g\u1ed3m vi\u1ec7c thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 l\u00e3i, g\u1ed1c tr\u00e1i phi\u1ebfu trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y tr\u00e1i phi\u1ebfu kh\u00f4ng c\u00f2n d\u01b0 n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 37&nbsp;Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP. N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin theo M\u1eabu s\u1ed1 4.7 &#8211; Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo&nbsp;Th\u00f4ng t\u01b0 138\/2026\/TT-BTC;<\/li>\n\n\n\n<li>C\u00f4ng b\u1ed1 th\u00f4ng tin b\u1ea5t th\u01b0\u1eddng trong th\u1eddi h\u1ea1n 24 gi\u1edd k\u1ec3 t\u1eeb khi x\u1ea3y ra c\u00e1c s\u1ef1 ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 200\/2026\/N\u0110-CP. N\u1ed9i dung c\u00f4ng b\u1ed1 th\u00f4ng tin theo M\u1eabu s\u1ed1 5.2 &#8211; Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo&nbsp;Th\u00f4ng t\u01b0 138\/2026\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<p>(ii) H\u00ecnh th\u1ee9c c\u00f4ng b\u1ed1 th\u00f4ng tin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21\u00a0Th\u00f4ng t\u01b0 138\/2026\/TT-BTC.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/11-_1HyVkuCLqC_GzO1_aylEpEWaX1-ut\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 138\/2026\/TT-BTC<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 25\/9\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 138\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 ch\u00e0o b\u00e1n, giao d\u1ecbch tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ri\u00eang l\u1ebb t\u1ea1i th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0 ch\u00e0o b\u00e1n tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":12139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12138"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=12138"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12138\/revisions"}],"predecessor-version":[{"id":12140,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12138\/revisions\/12140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/12139"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=12138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=12138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=12138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}