Diiiu 35. llhhnh vi6n Ban kiOm soit
1. S0 luong thdnh vi,3n Ban kiern so6t phai co tu ba (03') d6n ndm ('05) thrinh vi0nL. 1'ronlg Ban kiOm soat phai co it nhat mQt thanh vi€;n la nguoi co chuy€n nlOn v€' trii chinLh k6 to6n. Thanltr vi6n ndy kh6ng phai la nhAn viOn trong bo phfin k6 toanL, tiri clhinh cua PVI va kh6ng phai la thanh vi€n hLay nhAn vien cua c6n€! ty kiOnr tolrn dQc lAp ctang thuc hi6n vi6c kiem 1.oan c6c b6o c6o tai chinh cua P'VI.
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Ban ki0rn so6t,,prhai chi dinh m6t.thanh vi6n lrii c6 rJdng cua P\/[ larn'l['ruong b,an. Trur:rng ban ki6rn so6t c6 ciic quy6n va tnlich nhi6m sau:
a. 'l'ri6u tdp c:u6c hgll Ban lki6m so6t va ho4t ctQnp5 v6i tu c6ch [d Tn,rcvng lban kiOnn sorit:
b. '\f6u.ii,,r p\'[ cung cdp c:itc th6ng tin li6n quan CO Uao c6o c6c thanh r,'i6n cura Ban ki6rn soat;
.0. lL,Ap vir ky bao cao cua []an kiem so6t sau khi dd tharn khdo 1z kiOn r:ua Hgi ddn;g cluan tri d0 trinh l,3n Dai hQi .li\rrg cO d6ng;.
2. 1116 d6rrg ndrn giu ft hcrn 6oA c6 phArr' .o.1try6n bi6u q,ty6t trons thdi lran li0n tpc it nh6t si6u th6ng c6 th6 trip hcp phi6ur bAu vdo voi nhau dO dA cur c6c rlmg vi6n vdo, [Jan ki,5m r;odt. Cd d6ng hrodc nh6m c',6,J6ng nii- gifr: c16n du<ii t)ot6 sii cO
r X , I 1 . : I , r \ . r t : ^ . t , ) ' r
phAn co quy6n trieu quyet trong th,ivi han lie.n tuc it nhAt s6u thdurg ducrc de.cir rndt tharrh vi€nL; tir 10% d6n dtroi 300,,0 ducrc dO cu hai thanh vi6n; tu 3CtcYo c10n d ucri
50ot, dugc dA cri ba thanh ''ri6n; tr-r 50% dSnduoi 65% duoc c16 cu b6n thrdnh vi6n ,ra neu [i 65oh tno l6n clugc dA cu dfu sd rmg r,'ir3n.
3. r]6c th,anh vi6n cua Ban ki6rn so6t do Dai hQ,i d6ng cO d6ng bo nhi()m, 1
nhi€im ky r;ua Ban ki6m solit ld ba ('03,) ndm; thdnh vi6n Ban ki€m so6t c6 th6 drroc bliu lai voi s6 nhiOnr ky khong han che"
,+., llhanh vien Ban kiem soht khong con tu cllch 1.hanh vi0n trong ciic truirng hqp sau::
tL. lfhanh vi6n d6 bi ph6p l,uflt .ato lam r[hanh v'i6n Ban ki6m so6t;
b. lfhanh vi6n do tu chric bing mQt vdn ban th6rrg b6o ducvc gtri d6n tru so chirrh ctro PVI:
c. lfhanh viOn d6 bi r6i loan tdrn thdn r,,d c6c thdrnh vi€n kh6c cua so6t c6 nhirng 1ban14 chung chuy0n mdn chrmg to nguoi do kh6ng con hiinh vi;
lLlan ki.0rn nang lu'c ,J. fhanh vi€n do vdng m?t khong tham dqr c6c cuQc hqp cua Ban kiem r.;oiit 1i0n tuc trong vr)ng s6u th6ng li6rr tpc' r,a tronlg thoi gian nay Betn kienr so6t kh,3ng cho phep rthanh vi6n do ving m51. va dE phan quy6t rdnlg chuc vu cua ngr-roi na'g bi bo tr6rrg;
e. -fhirnh, vi€:n d6 bi c6ch chric thanh vi6n lJan kitim so6t theo quyet ctinh cua Dai hQi d6ng c(l dr3ng.
Didiu 36. Efan ki6m so6t
I . PVI phai co Ban ki6m soiit va Ban lt<i6m . \ s,c6t sE co qgy6n han va trihclt\ nhiQm theo qyy dinh t4i Di0u 123 r;[ra L,uflt Doanh nghii)p vd Di0u l0 nay, chu 1'$s
la nhirng c1uyOn lhan va tr6ch nhiQrn riau dAy:
a DA xudt lu:a chon c6ng rty l<i$m to6n dQc lflp, rnfc phi kiem toa:n vd nnei
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vAn d€ li€rr quan d0rr sg rut h"ri ha1, bdi nhiqm cua c6r1g q/ kiOm to6n rJ6c lQp;
b. 'l'hAo luAn vrri ki6m to6n rzien clOc l6'p l'd tirfi ch6t vd pham r,'i ki.Orn t,:r6n tru6c khi lbat ddu viOc ki6rn toSn;
c, ,Kin ii ki6r, tu vdn chuy€in nghiQp dQc l4p hoac tu vdn vC phap l:i r,'a d6m bao sq therm gia cua nhirng, chuy6n lgia bOn ngoai .()ng.tf v0i kinh nghiCrrr trinh drt chulr6n mr3n phir hqp vdo cdrrg viOc cua PVI nOu th6y cAn thi6t;
d. lKi6m 'lra r:ac b6c' c:6o tai chfnh hang ndnt, s6r-r th6ng vd hang clu)' trr.r6c khii rIQ trinh Hgi dong c;uAn tri;
e. 'l'hao ludn vO nhttng ,,an d€ kho khdn vd tdn tpi ph6t hi6n til c6c k6t qua t , ) . | \ 1 v
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kiem todn giira kj' ho[c curdjL k] cflng nhu moi vdn clO lnd ki0m to6n vi€tr' clQc lpp mue,n bdrn bac;
f. Kem xret thu qu6n ly cua kiOnr to6n vien c16c lpp va I' ki6n phiir:r h6i ,;ua barr qudn ly PVI;
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. g. Xem xet b6o c6o ctia P\/I v0 cac hQ th6ng kiOrn so6t n0i b0 trudc: khi l{(ri ddnlg quan tri chdp thuAn; r'd
h. Xem lr6t nhring h6rl qua didu tra nQi bQ va f kiOn phan h6i cua ban quan
ri.
2. Thanh vi6n cua l-I6i d6ng qudn tri, f6ng gi6rn doc diOu tranh va c6n b0 quan ly phai cu.ng c,6p tdtca cac th6ng tin vDr tai liQur li0n quan d6n hoat d6ng cua P\rl theo y6u .liu .uu Ban ki€rn rsoat. -l'hu kif CrSng ty phai bao darn rdng toan bd bAn sao chup ciic thdng tin tai chlnh. cric thdng tin kh6c. cung cdp cho c6c thrinh vi0rr f{Qi d6ng clu6n tri vd ban sao c6c bien biur hqp flQi ddng qu6n tri se phiii drro'c
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cun;g cap cho thrdnh viOn Elan kiOnl so6t vdo cirng th,ui di6m chung duoc cung cdp
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cho H6i drSng quAn tri.
3. Sau khi clti tham khao y trriLtin cua H6i ddng quAn tri, Ban ki6rn soal co th6 ban hdnh c6c quy dinh vd cdc cudr; hqp cua Ban ki0rn so6t va cilch thu'c hopt d,cng cua Ban trri6m so6t. Ban ki€rn solit,phAi.hqp ttii tnieu hai ldn mQt niim va sf, lurrng thrirrh vi6r:r thami gia c6c cudc hgp toi thi,3u ld hLai (02) nguoi.
4. Cac thLdnh vi6n Ban kierL so6t ducrc Jhucrng thtr lao. Tdng rnfc thu lao cho flarr ki6rr:L so6t sE do DHDCID qu1'0t dinh. l-trdnh r,i6n Ban ki6m so6t duor: thanh toiln cac chi phi di lai, lur tlrir vra c6c khoan chi phi hryp ly ciin thiet khlic khi h9 tharn gia c6c cuQc h.gll cua BKS hroiic li0n quan tr;i hoat dQng kinh doanh cua P\/I.
xI. ,euviix DIEU TRA s0 saclH vA rro so PVr
Di6u 37. Quy,bn cli6u tra s6 sfch vir hd scr
I " Cl6 d6ng hLobc nhom cd ddng de cAp trong DiAu 24.3 va Di6u 3 5.2 r:tri,rDiOu l0 nay co quyen truc tiOp hoiic qua lupt su: hoflc nguroi dugc uy quy'dn,, gui t'dtt DiOu l0 nay co quyen truc tiOp hoiic qua lupt su: hoflc nguroi dugc uy quy'dn,, gui t'dtt ban yOu cliu dug,c kiOm tra trong ESiir lam viqc ',ra t?i dfa rJi0m kinh doanh chinh r;uir PVI danh s6ch cd dOng, c6c bi0n trlrn cua Dai hQi clong cd d6ng, va sao chup hopc trichL luc cdrc h6 so do. YOu rliu t itlm tra clo phia lupt su cl4i dign hodc dai diOn duoc
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uj quyen kh6c cua cd cl6ng; phai kd:rn theo gi+>,uy cluy6n cua c6 dong md nguivi drl dAi diQrr h,odc mr)t biin sao c6ng ctriing ciia giA), ui cluy6n nay.
2.'l'hanh vi6n FIOi d6ng quAn tri, thanh vi6n Ban ki6m soat, Gi6r'n cl6c ho[c
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long gran:r odc rJi6u hanh vd c6n b() quan ly cci quy6n ki6m tra sd dang 1ky c6 drlng cua PVI, danh siich co dong va nhfrrng s6 s6ch'vd hd so kh6c cua PVI vi rrhirng nnuc dfc,h li0n quan tdi chuc vU cua rninhr r,'oi diAu lli6n cac th6ng tin nhy phari rJugc bao mat.
3. IPVI sei phrii luu Di,5u lg niiy vdr nhfrng ban r;ua d6i b6 sung Di€u l(i, .GiA'y chrnrg nhAn danLg ky kinh doarrh. cfc quy chO, cdc tdi liQu chung rtrinh cluydnL s,: hiru tdi sen, bieriban hgp Dai hdi,l6ng c6 d6rrg va FtQi d6gg qrrAn tri'.c:ac b6o r;6o cua Ban k:i6m so6t, brio c6o tai chinh hang ndm, s6 s6ch kO to6n vd b6t cii 13iiiy'tur ndo khac theo quy riinh cua ph6p tudt t4i tnr sd chinh hro{c mQt noi kh,6c v'rri cliOu kiQnL ld c5.c.9.lOng; 'u';.o quun diing ky kinh doarrh drrgc th6ng biio r,'6 dia diern luu trii cac giav to rLav.
X[I. COXC I\HAN VIEN TI,A CONG DOAN
Di6u 38. Cdng nhf,n vi0n vii cdng tloin 'f6r-rg
gi6m d,5c di6u hanh pLrai lflp ke hoach e.! nQi d6ng qudn tri th6ng.qua cac van de lien quan d6n viec tuydin dpng, lao d6ng;, b,uQc thoi viOc, Iucrng bcing, bdo hitirn xd h6i' ptruc lgi, klhen thu&ng r,,d ky lupt ddi r,'6i can bQ qudn 11'va ngucri lao dong cirng nhu nhirng rn6i cluan hQ cua PVI vcvi cdc to chuc .9ng clorin d'ucvc cdng nhQn theo, c6<: chuAn lnuc, 1.tr6ng lQ va chintr s6ch quan l)i tdt nhAt,, nhrFng thrSrrg lQ vd chinh s6ch qu:i <tinh tqi Dieu 16 nriy, eac quy ch6 ctra PVI llA quy ctinh phap lupt hiOn hrdnh.
XIil. PHAN CHIA LOI N]FilUAN
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4 " CO d6ng co quyOn duqrc PVI .cdp T'rudng h,W c6n.g ty co welbsite riOng, Di0u tQ
Di6fu 39. l. 'Iheo
r A A ,
lual., co tLrc se
rn6t bAn lDiAu 19 c6ng ty miiin phi.rrdry phrii cluoc c6ng bd tren website. rrdry phrii cluoc c6ng bd tren website.
Cd rtu'c
quyet dinh c:ua Dai hQi d6ng .6 d6ttg va theo quy dinLh cr-ra phlrp rJuo,; cdng b(5 r,a chi tra tu lgi nhuAn giu lpi cua PVI nhung; kh6ng
duoc vugt qu6 nnirc do HQi cl6ng q,uAn tr! dO xudt sau khi dd tham khac, '1' ki6n cd donES tai D,ai hQi d6ng cO d6ng.
2. ['heo qu)'dfnh cua Lu4t Doanh,nghriQp, I'lqii cf6ng quan tri co th0 c1u'yOt dinh thanh to6n c6 tuc giira k! n6u x6t thAy viQc chi tr6 nay phn hqp r,'oi ltha nilng sinh loi cua PVI.
3. PVI khonE5 tra,Idt cho khoAn ti€n trri cO tuc tray khoAn tidn chi trA li€n quarr tcvi nr6t loai c6 phi6u.
4. l I6i de,ng qudn tri co the d6 nghi.Dpi hQi d6ng c6 d()ng th6ng qya r,'iQc thanh to6n to.an bQ hoac mdt phAn c,6 tu'c banp; nhirng tdri san cu th6 (nhu cd ph i€u hoiic trai phieu ctd dugc thanh todn ellty clu do c6ng ty khL6c phat hanh) r,'ii l IQi dOng quiin tri ld co quan thuc thi nghi quv'Ot nirl'.
5. 'l-rucrn;t hq+r co tuc hay nkrirng khoAn tidn kh6c liOn quan tcri rn0t loai cr)
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phieu dug'c chi 116 trdrrg ti6n m[t, IIVI se phai chi tra biing ti€n ddng \;',igt. Natn v,i
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co thO thanh to6n biing sdc hodc l0rLh trA tiOn gui qurar brru diQn toi clia c:hi dd dr:ing ky cua co dong thp hucrng vir truimg hq1l co nhi ro ph6t sinh (tu' dia chi dA clang; ky cuir cd ddrng) thi c6 dong d6 phai chiu. Ngoai ra, cac.khodn ti6n tra co tirc hodc,;ac kh,ciin ti6n kh6c durTc chi trd ban;g tidn ,rr{t 1i0n quiln t(ii rnQt loai c6 phi6u co th6 duoc chi t'a bdng ctruy6n khoAn n€;fin hiing khii PVl de co th6ng tin chi ti6t vA ng6n hang cua cd dorrg nhim cho phep'f'VI thuc hiQn dtroc v'i6c chuy'6n khoiin truc, tiOp vao tdi khoan ng6n,1lrang cua c6 ddng. Trucyng hqp PYI r15 chuy6n khoAn theo dting c6c th6lg tin chi ti6t r,'A ngAn hang clo co ddng,cung.Aq,;.1c6_dring do trh6ng nhfln duo-c tien. PVI l.lhorrg phai chiu trfch nhi6m vC) khoAn ti6n PVI chuye^n cho co dOng thu huong. Vi€c thernh to6n cd tirc d6i r,'cri cac cri phi6u,ni6m 1'6t tqi Sir Ciiao clich Chirng khoan/ T.rung tdm Gi;ao dlch Chimg khoan co thO duoc ti0n hanh thong rlua c6n1q ty chtmg kho6n hodc 'fr:ung tiim Luu ky.
6. Truong hq1p c6 srr ch6p thruAn cua Dai hQi d6ng co dong, I-l6i cldng qruan
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tri c:o the quy6t dinh va th6ng bri,c rirng nhimg nguoi scv hiru cQ RhArl pltrc, thr)ng duoc nhArn c6 tiic bang cdc cO ph6n pho thong thay r;ho c6 tuc biing ti€in mdt" (l,itc co phAn bo sunSl de tra cd tuc na1, chleic ghi ld n!*g co phAn dd thanh t.odn dliy du ti6n ffrua trdn co so gi6 tri ciia c6c c6 phrAn tr6 cd tu'c phai tucrng ducrng vdi so rii6n miit tra ce, tric.
7 . Cdn cu Luqit Doanh ngh.i6p, f{gi d,Ong quan tri co th6 thong Qtta nLghi
A l . 1 ^ , \
quyet qu), oinh mdt ngay cr,r th6 liaun ngdy kho6 s6 hoat d0ng kinh doanh ctia P'V[. CiirL cu theo ngiiy do, nhirng nguiii dang; ky r,<ri tu c6ch c6 d6ng hodc n5;uriri so hfi'u c6c chring kho6n kh6c duqrc quyerr nhArr c6 tuc, l6i su0t, phan chia lLrri nhuAtn, nhfln c o p h i O u , n h d n th 6 n g b a o h o f l c t d i l i Q u k h a c . N g u y k h o 6 s d n a y c o t h e v d o c u n g ngey hodc vao thoi cli6m trucrc k-hi c6c quy,in lqi d6 duoc thuc hiQn. Didu nay t llOng anh huong tcri quy..,r lqi cfia hai bOn trong giilo dich chuy'6n ntrucrng; c6
t . ( r t .
phidu hoiic chtmg khoirn li6rr quan.
Didu 40. C6c t6n OA fnec li6n quan tl6n phfrn ptr6i lqi nhu4n
C,6c u6n eO nrzic li6n quan dOn phAn phOi lgi rrhu4n dugc th1rc hiQn theo quy'dinh cua ph6p ludt. dinh cua ph6p ludt.
xrv. TAr ruoAx xcAN HAr\c, eui' uql tR(I, nAm rAI cgillnvA nT ru6xt; KE ToAt\l vA nT ru6xt; KE ToAt\l
Di6u 41. llhi kho:in ng6n hing
t. PVI sE m6' tAi khoAn tai clic ngAn hdng ViQt Nam ho[c tai c6c rrgAn hring nu,5r: ngoiri duor: phdp hopt dQttg tqi ViQt Nanr,
2. 'l'heo su chAp thuAn trucic clla co quiln co thArn quy6n, 1.rong trtrcmg hcr-p cAn thi€t, PVI c6 thli rno tdi kho6n ngAn hang ,& nu<ic ngoai theo c6c quv dinh r:ua phrip lupt.
3. lpVI s€i ti6n hanh tdt ra clic khoan thanh torin vd giao dich ke torin thrSng qua cric tiri khorin tjLAn Viet Nam hrcdc ngoai t0 t?i c6c ngAn hang rna P\/I mo tai khoAn"
Diiiu 42. (Juy dU trir bd sunrs n6n tti6u lQ vir c6c quf khic
Halg ndm, PVl se phiii trictr ttr lcri nhuiln sau thu'6 cua minh m0t khoirn'vao quy dg trir dO brd sung o,6n dieu Lr theo quy .dinh cira phap luAt. Khorin trich rnhy kh6ng dtroc .vurct que Stt, lqyi nhu,ln ,u., inre c{ra P'VI va dugc trich cho ct6n khi quy du trii bang 109/o vdn diOu l0 clia PVI"
Diiiu 43. Ninr thi kh6a
Nim tai lihoa cua PVl. bit dau tu"nga1, ddu ti6n cua th6ng 1!{()t hring nlnr va k6t thuc rrdo ngay thu ba rnuoi mtit cua th6ng; IVIucri ha.i cung ndtrn. Nirm tdi chrinh dAu tien t,at ddi i,i ,oguy cAp Gi6y, chung nh0n dang l,:y lcinh doanh (hoag gid'y phdp kilh cloaph d6i vcri nt i:rng^n,gdnl,, rnghii kinh doanh co didu kiOn) va k6t thLuc vao ng;dy thu ba muoi mdt .uu tnang Muoi hai ngay sau rngay cAp GiAl' chiing nhdn ,dang ky k.inh doanh (giay ph6p kirLh doanh) c16.
Didiu 44. HQ thdng t6 tof n
1" Hg th$ng ke to6n PVI sti dung ld Hg thong K0 to6:n Viet l.larn ('V,AS) hodc hQ t1n6ng k.e to6n khac duoc I]0 Te'i chintr chAp thufn.
2" Py1 l,ip s6 s6ch k6 to6n banp; tiOng; ViQt" PV'I sE luu g;it hi\ stv. kd tolin thep lopi hinh oua c6'c ho4t ddng; kinh cloanh ma P\/I tham gra.Nhfr.ng hd so nity' ptrai chinh xac^ cAp nhAt, co hQ thr6ng rzdr phai du d€: chtmg mirrtr r,'a glidi trinh ciic gia,r dich cua PVI "
3. PVI su dung ddng Viet lrlam lam don r,'i tidn tQ dung trong, k0 totin.
X\T. gAO C,AO THUONG| NIfiN, TRACH ]NHIEM COXC; BO THO,NG
TI]\, THONG BAO RA COXC CHUNG
Diibu 45. Bis c6o hhng ninn, s6u thfng vh hAng quy
1" py1 prhai lpp biur b6o cdro tai chinh hang nilm theo quy rJinh cua plhrip luQt ciing nhu c6c iluy dinh cira Uy.tran Chu'ng klhoan Nha nuoc va b6o r;tio phdi ctuoc kie; to6n theo qu), clinh tpi Di6r t 47 cria Di6u lg nay, vi trong thoi han 90 rngdl' kd
tu khi kdt thu. tnSi ndrn tai chintr, phai nQp b6o ciro tai
"chinh \ung n[m dd dtr:oc Dai hQi ddng c6 dong th6ng qua cho co quan thu€ c6 ttrAm qu;,6rt, lJy' llal Chirng kholin Nhri nuoc, Sri Giao dlch Chimg kho6n/ Trung t6rm Giao dich Chung kho6n va c,o quan dang ky kinh doarrh.
2. 116o cdro tai chinh ndm prfrhi bao g6rn blio clio lt<et qua hc,at d$ng san xuat kinLlr doanh phAn an.h mQt c6ch tnurg thqc vd khach quan tinh hinh vd lari 'r,d 16 r:ua PVI trong ndm rldi c,hinh va ban c6ur rJ6i kC torin phal anh *0j cdch trung thu:c vri khrich quan tinh hirLh c6c hoat dting cua PV[ cho d6n thdi di6nr 14p bao cao, b6o c6o luu chLuy6n tidn tQ va thu'ydt minh bao c6o thi chir:Lh. Trucrng h.ru la nn()t cdng ty ffig,, ngoai bao ciio tiri chinh ndm ci,n phai bao ig6rn ban cAn d6i ktl toan t,Onrg h,rpr vd tinh hinh hopt d,)ng cua PV'l vd c6c ,c6ng ty con vdro cu6i m5i nim tdri chLnlh.
3. IPVI phai l4p c6c b6o crio sau th6ng va hdrrg,{uy theo c6c quy dinh cua fly'ban Chtmg khohn Nhe nuoc r,'dr n6p cho IJy ban Chimg khoiin Nhd nuric vd S,i Giao dich Chtmlg khLo6n/ Trung tdm Giao dich Chrrng khLo6n.
4. .ElAn tom tiit nQi dung b6o, c6o tai chinh hdng n;[m dd ducrc ki0rn totin phZri dugc gui toi t6t ch cdc cd dfing vd ducyc, c6ng bo tr'0rr nh.at bao ctia dia plrrucrng! va mcit try bdo kinh t6 trung uong trong virng bar sd liOn ti6p. Cdc tr6o ciio t.aj chrinh duoc ki6rn to6n, bdro c6o quy vd s6u thring cta cdng ty phai rltroc cerng bo tr€n website cria PVl.
5. 'Cac to, chric, c& nh6n quian tAm d6u du:cvc clrydtt ki6nr tra ho5,c sao chup bdn bao cdro tai chinLh hang ndm dd duoc ki6m toan, b6o c6o s6u th6ng va hang quy trong gio lam viec r;ua PVI, tai tru scr chlnh cua PVI vzt phai tra rm6t muc prhi hgp ly cho vi€c sao chup.
Di6u 46" Cdng bd thdng tin vir thdng brlo ra c6ng chring
C6r: b6o r;6o tdi chinh hang ndm vd c6c tai liQu bo tro kh6,; phai dug'c cring bo ra con;e chunrg tl^Leo nhfrng quy clinh ctra LIj' ban Chung khozin Nlra trudc r,'a n6p cho crt quan thu6 h,Du quan'va ccv quan ddng l<y kinhL doanh theo cdc qul,dinh cua L,udt Doanh nghriQp,