hanh, thi gian phat hanh t ngay 11!""# $ %11!""#, ngay phat hanh la 1&1!""#' - (a)i *uat trai phieu la #,&+na,-' - Thi gian: . na,- - (a)i thanh toan /nh 0y cuoi -o1i 2 thang 3ha a4u t -ua trai phieu 5i -e6nh gia !""'"""'""" o4ng, 5ao ngay 71!""# 8e9u ca4u: - :ac /nh tie4n -ua trai phieu cua nha a4u t - Tie4n la)i thanh toan ha;ng 0y - <o tie4n thanh toan 0hi trai phieu ao han Bai !: Trai phieu o9 th/ c =an theo gia chiet 0hau, 5i la)i *uat 7,&+na,-' Thi gian trai phieu la & na,-' 3ha a4u t -ua trai phieu 5i to>ng -e6nh gia 1'"""'"""'""" o4ng' :ac /nh: - <o tie4n thanh toan 0hi -ua trai phieu cua nha a4u t - Tie4n la)i ha;ng 0y - <o tie4n thanh toan cuoi 0y Bai %: Trai phieu chnh phu c =an ngang =a;ng -e6nh gia theo phng thc =ao la)nh phat hanh, 5i thi gian 1& na,-' (a)i c thanh toan -o6t la4n 0hi ao han, 5i la)i *uat 7,&+na,-' :ac /nh: - Tie4n la)i thanh toan ha;ng 0y - <o tie4n thanh toan 0hi trai phieu ao han Bai ?: Trai phieu c phat hanh theo phng thc u tha4u @ua trung ta9- giao A/ch chng 0hoan' (a)i *uat trc 0hi goi tha4u #,&+na,-' (a)i thanh toan cuoi -o1i /nh 0y % thang' Thi gian trai phieu la % na,-' - Bet @ua au tha4u la)i *uat c Cac /nh la #,!&+na,- - 3ha a4u t -ua to>ng -e6nh gia trai phieu la &'"""'"""'""" o4ng :ac /nh: - <o tie4n nha a4u t thanh toan - Tie4n la)i /nh 0y - <o tie4n thanh toan cuoi 0y Bai &: :ac /nh la)i *uat hoan 5on oi 5i trai phieu chiet 0hau 5i -e6nh gia %""'"""'""" o4ng, gia =an !!&'"""'""" o4ng, thi gian & na,-' B4i 2: :c DEnh l1i *uFt ho4n 5Gn DGi 5Hi tri phiIu nJ DKn - LMnh gi: !&"'"""'""" D - BN hOn: . nP- - <G tiQn thanh ton 0hi Do hOn: %%%'1!&'""" D Bi 7: Theo lR thuyIt 0N 5Sng l1i *uFt tri phiIu 0N hOn 1 nP- l4 7+, 0N hOn ! nP- l4 #+, 0N hOn % nP- l4 1"+ 54 ? nP- l4 11+ TUy l1i *uFt 1 nP- 0N 5Sng cho % nP- tiIp theo l4 =ao nhi,uV Bi 8: Theo phWKng php tnh l1i 0Xp' 3h4 DYu tW -ua tri phiIu: - TZng -Mnh gi: !&"'"""'""" D - BN hOn: 1& nP- - (1i *uFt ?,&!+nP- - TZng tiQn l1i nhUn DWJc l4 =ao nhi,uV B4i #: Tri phiIu c[ 0N hOn & nP-, pht h4nh ngang -Mnh gi - (1i *uFt: #,&7+nP- - (1i thanh ton h\ng nP- - LMnh gi: 1&"'"""'""" D <G tiQn thanh ton 0hi Do hOn l4: Bi 9: :c DEnh l1i *uFt ho4n 5Gn DGi 5Hi tri phiIu chiIt 0hFu - LMnh gi: 1&"'"""'""" D - BN hOn: 1& nP- - ]i =n: .&'%12'2&" D Bi 10: Theo phWKng php tnh l1i DKn' 3h4 DYu tW -ua tri phiIu: - TZng -Mnh gi: &""'"""'""" D^ng - BN hOn: . nP- - (1i *uFt: .,&7+nP- - (1i thanh ton -_t lYn 0hi Do hOn TZng l1i nhUn DWJc l4 =ao nhi,uV B4i 11: L_t nh4 DYu tW -ua tri phiIu: - LMnh gi: !&"'"""'""" D - (1i *uFt coupon: 7,&+nP- `a DOt tb *uFt lJi tcc 0N 5Sng 0hodn DYu tW n4y l4 1"+, gi -ua l4 =ao nhi,uV B4i 1!: Tri phiIu chnh phe pht h4nh phWKng thcc DOi lR pht h4nh 5Hi n_i Aung: - (1i *uFt 7,&+nP- - Thfi hOn . nP- - Thfi gian pht h4nh tg ng4y 1& DIn ng4y %1&, ng4y pht h4nh l4 1&& 3h4 DYu tW -ua tri phiIu 5Hi -Mnh gi 1"" triMu n4o ng4y !!&, thh *G tiQn thanh ton 0hi -ua l4 =ao nhi,uV B4i 1%: Tri phiIu c[ 0N hOn & nP-, l1i thanh ton cuGi -ii DEnh 0N Cc DEnh trWHc 0hi pht h4nh l4 #+nP-, -ii nP- ! 0N - (1i *uFt DWJc Cc DEnh 0hi DFu thYu l4 7,&+nP- - 3h4 DYu tW -ua tri phiIu 5Hi tZng -Mnh gi 1&" triMu' <G tiQn thanh ton *j l4 B4i 1?: Tri phiIu chnh phe c[ n_i Aung: - LMnh gi: !&"'"""'""" D - (1i *uFt: #,&!nP- - Thfi gian: 1" nP- kht h4nh theo gi chiIt 0hFu, thh gi =n l4 =ao nhi,uV B4i 1&: Tri phiIu chnh phe c[ n_i Aung: - LMnh gi: 1""'"""'""" D - (1i *uFt: #,&nP- - Thfi gian: . nP- kht h4nh ngang -Mnh gi, l1i 54 gGc DWJc thanh ton -_t lYn 0hi Do hOn, *G tiQn thanh ton l4 =ao nhi,uV B4i 12: L_t nh4 DYu tW -ua tri phiIu: - LMnh gi: 1&"'"""'""" D - (1i *uFt coupon: 2,&+nP- - ]i -ua: 1?2'&&"'""" D TUy tb *uFt lJi tcc 0hodn DYu tW n4y l4 =ao nhi,uV Bai 1.: Lo6t trai phieu coupon co: - Le6nh gia: 1"" - (a)i *uat coupon: 1"+ - c -ua 5i gia: #7,& Ta6y ty *uat li tc nha a4u t at c la =ao nhie9uV Bai 17: Trai phieu coupon co: - L]: 1"'""" - (a)i *uat coupon: 7+ - c -ua 5i gia: #'2.& - 3ha a4u t 0y 5ong li tc at c la 1!+ Ta6y gia =an trai phieu *e) la =ao nhie9uV Bai 1#: Trai phieu coupon co: - Le6nh gia: 1"" - (a)i *uat coupon: 7+ - 3ha a4u t 0y 5ong li tc at c la 1!+ Ta6y gia -ua trai phieu *e) la =ao nhie9uV Bai !": Lo6t tai *an co /nh - Le6nh gia 1'"""'"""'""" o4ng - Thi gian 0hau hao . na,- - Bhau hao theo phng phap 0hau hao nhanh tnh theo co9ng thc 1, t l khu hao nm u tin l 35%, h s i!u "h#nh nm $,3 l $0%% nm th& ',5 l 15%% ( nm ) l 35%* :ac /nh: Lc trch 0hau hao ha;ng nm* Bai !1: Lo6t tai *an co /nh - Le6nh gia 1'"""'"""'""" o4ng - Thi gian 0hau hao . na,- - Bhau hao theo phng phap 0hau hao nhanh tnh theo co9ng thc ! :ac /nh: Lc trch 0hau hao ha;ng nm Bi $$: ]id *l Am ton 3<33 cea @uGc gia L c[ thnh hhnh nhW *au: TZng *G chi &7!'!"" tb D^ng, =_i chi 3<33 l4 11#'."" tb D^ng' TUy thu c9n DGi 3<33 cea @uGc gia L *j l4 =ao nhi,uV Bai !!: Tai -o6t phie9n giao A/ch chng 0hoan noB co tai lie6u nh *au:
(e6nh -ua n' 1"" ok gia !!'""" o4ng B' !"" ok gia !1'&"" o4ng o' 1&" ok gia !!'&"" o4ng p' !"" ok gia !1'""" o4ng (e6nh =an q' 1&" ok gia !"'&"" o4ng ]' 1"" ok gia !1'&"" o4ng r' %"" ok gia !1'""" o4ng s' !"" ok gia !!'&"" o4ng t' !"" ok gia !!'""" o4ng 8e9u ca4u: nup Aung nguye9n taXc au gia e> Cac /nh - ]ia 0hp le6nh cua co> phieu noB' - Bet @ua -ua =an cho tng 0hach hang' - Tr+,n- h./: sau 0 kh1/ l 2nh lin t3", nh u t+ 4 +a 5a l 2nh 67n $00 8n (9 ": /hi;u <B= (1i -i7 $1*000 >n-* ?7" 9nh k;t @uA ( nhB 2n 9nh tCnh hCnh th9 t5+,n-* Bai !%: Tai -o6t phie9n giao A/ch chng 0hoan noB co tai lie6u nh *au:
8e9u ca4u: nup Aung nguye9n taXc au gia e> Cac /nh - ]ia 0hp le6nh cua co> phieu noB' - Bet @ua -ua =an cho tng 0hach hang' Bai !?: Tai -o6t phie9n giao A/ch chng 0hoan noL co tai lie6u nh *au:
8e9u ca4u: nup Aung nguye9n taXc au gia e> Cac /nh (e6nh -ua n' 1"" ok gia %!'""" o4ng B' !"" ok gia %1'&"" o4ng o' 1&" ok gia %!'&"" o4ng p' !"" ok gia %1'""" o4ng (e6nh =an q' 1&" ok gia %"'&"" o4ng ]' 1"" ok gia %1'&"" o4ng r' %"" ok gia %1'""" o4ng s' !"" ok gia %!'&"" o4ng t' !"" ok gia %!'""" o4ng (e6nh -ua n' !"" ok gia !!'""" o4ng B' !"" ok gia !1'&"" o4ng o' !"" ok gia !1'""" o4ng (e6nh =an q' 1&" ok gia !"'&"" o4ng ]' 1"" ok gia !1'&"" o4ng r' %"" ok gia !1'""" o4ng s' !&" ok gia !!'&"" o4ng t' 1&" ok gia !!'""" o4ng - ]ia 0hp le6nh cua co> phieu noL' - Bet @ua -ua =an cho tng 0hach hang' Bai !&: Theo ly thuyet *o lng tie4n te6 cua qi*her, ha)y Cac /nh =ien o6ng gia k, 0hi cung ti!n L ta,ng le9n 7,&+v 5ong @ua9y tie4n te6 ta,ng &+ 5a hang hoa 8 ta,ng 7+'