Tải bản đầy đủ (.pdf) (97 trang)

Luận văn Thạc sĩ Phát triển sản phẩm bao thanh toán nội địa tại ngân hàng TMCP Á Châu

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (774.18 KB, 97 trang )





 !
"#!$%%
 %&
&

'()#*





 !
"#!$%%
 %&
&
+, //01/+ 2134+5/+/06/+1/0
789 2:;<=;>;?
'()#*
@A%2#'*

'%%
 !"#$"%&'()*+,-'(.&-/(0''12*3
/(45'(('0 6')#7(-#8(7"9$-!'&:';<(#*(=/
&-0*>$.";'(#'*?!@#'1#$"%&$-A#"B#>;'1"#'(C&-
(D(0
0#3
#"EF(6("(3


'
1#
1#/(@5G
HI
@$@
J(@0<K(.";(L&:''M'
J(@053#;52"
J(@0(G(&N;B'(6
OPQR
STUVUWRXYZX[X[8\8U]
U
 ZX[X[8WR^_`abcd
eZX[X[8
 f(0.
 H6(*?(G('(-(
 (7$)5'(('0
 g&-/()&$h('(i
 g&-/(jk#'(g*3/(4
 g&-'D((l'*3/(4
m g0('(g'(C(.m
m W"E'1G('(C(.*3/(4Z'(('0m
m W"E'1G(Z'(('0 6m
m W"E'1G(Z'(('0n">':m
m c*0(Z'(('0 6&-Z'(('0n">':o
 X_pqXcdeZ_[UYfrs
 P>&t0!(#(./s
 P>&t5u50(-#s
 P>&t5u"(-#v
 P>&t#7(-#'(jk#)w
 P>&t0n">#0/!@#5'(('0w

 fRU8HxabcdeZX[X
[8
 P>&t0jt'1u'(:#t
 P>&ty<(':.'
m
z
o
caQrqXb8_{cde
ZX[X[8
``abZX[X[8|P}X
\|c~U]UObX
fUbYZX[X[8qX|c~
WR~UX_rU•

m
z
o €"'(:/(0''12()' #5'(('0'1u'(:#tz
o f(#(.• '*>n">#o
o (L#5-(‚<(#(.(()' #5'(('0')
.'s
frHRƒSTU w
STUa_\U8_{cdeZX[X
[8|P}X\U]USTU\VQ8]R
20
 [\  P|U  f  J[X  q  ^rR  qX  U]
U8]R„z…w†
 W"E'i#'-*3
 #"B&>
 c?!@##"B&>
m f:'n"3()' #<(!(

 a_\U[\P|UZX[X[8|
P}X\U]U8]R
m
 (C'1)#&y*3/(45'(('0 6').'m
 (C'1)#&y&.'(C(.*3/(45'(('0 6
')#7(-#8(7"
o
 Ut'(."*3/(45'(('0 6')#7(-#
8(7"‡
o
 kl"'i(g()' #ˆ5 /(%Z v
 W"E'1G('(C(.*3/(4Z 6')#7(-#
8(7" w
m (46(&-l/()gZ 6(5u"w
z (46(&-l/()gZ 6(5u50
o (46(<(3/(3'("
s f:'n"3'(C(.*3/(45'(('0 6ˆXZ
v (L#<:'n"3h)'j‰o
w

(L#1ˆ1'1#n"0'1G(/(0''12Z 6v‡
(L#()(:3((j•#:n"0'1G(/(0''12*3/(4
Z 6')XZ
o
w
frHRƒSTUms
STUUd88_{cdeZX[X[8
|P}X\U]USTU\VQ8]R
mv
 P}S•U8_{b~UU]U

8]Rmv
 P}S•U8_{cdeZX[X
[8qXU]U8]R
mv
 Ud8[b8_{cde
ZX[X[8\U]U8]Rmw
 U3/(0/•l/ &+mw
 P>&t(D(/(ˆmw
 P>&t#7(-#(-jt'1"#jk#z
 U3/(0/•l/ &zz
 P>&t#7(-#8(7"zz
 P>&t0!(#(./oz
Š‹Œ•Ž••‘•’“”•‘–•— ov
Š‹Œ•Ž••‘
HbRXfd[
˜H˜
˜H˜
˜H˜
˜H˜m
%BC
XZ #7(-#(jk#)i(™8(7"
Z Z00'-(D(
ZPc Zl' #*3
Z Z'(('0
 1"#'7'(#''D!@#
f (g#<(0
P&' Pk&6'D(
š ./( 5'(('0'(:#t
J i(g'D!@#
f f(0((-#

f f(3/(3'("
H› (j'D!@#
 #7(-#(-jt
 #7(-#(jk#)
H›UZ #"Eu&%'$."›U0&>(-#50
_[œ '•*"l'*($I'1u&>(ˆ*•(L"
 10((.(L"()
 (jk#)i/(™
c >(ˆ*•(L"
%!
DE/0
Z3# J(*>Z 6') '*>#7(-#2(G('
:o'(0#"m
Z3# ĂÂÊÔÂƠÊƯĐÊăÂâêôÊÔ ơ-đÔ-êÊàảàãããããããããããããà
Z3# áÊÔạ ằẳẵÊÔƯắÊÔắÊ ãããããããããããããããããããããããããããããããããããã
Z3# Âẳ ăÊÔăÊ ơ-đÔ-êÊảàãããããããããããããããããããããããããã
Z3#m ặẳầÂẩÊăẫ-Êă ơ-đÔ-êÊảàãããããããããããããããããããããããããããấ
Z3#z ậĐèÊÔă ăăắÊÔẳăẻ ăẽÊẳđãããããããããããããããããããããããããããããããããããã
Z3#o J(*>Z'v
Z3#s éèẽÊÔẳẵ ẹẫÊề-ẳă-ÊăẳÊÊểễảàãããããããããããããããããã
Z3#v ếăệƯắèìẳỉẩÊăễ ơ-đããããããããããããããããããããããããããããããããããããã
%"
Z2"B W"E'i#'-*3XZ#)v
ĩÂêƠãíÊÔÊÔÂƠÊƯĐÊăÂâêôÊÔ ơ-đÔ-êÊảàãããããããããããããããã
ĩÂêƠãằÊ ăƯ-â ơ-đÔ-êÊảàịãããããããããããããããããããããããããããããã
ĩÂêƠãấÊăÂòÊẳẵ ẳăÂặ ơ-đẳẵÊÔÔ-êÊảàãããããããããããããããm
ĩÂêƠãằ-ÊăẳăÂẳỏẽẳ-ễÔ-êÊảàããããããããããããããããããããããããããã
Z2"Bo J('("Z Êôêõ-ƯắầÂĐ ẳặ ơ-ỏẽẳ-ễÔ-êÊả
o
Z2"Bs ậĐèÊÔă ăăắÊÔẳăẻ ăẽÊẳđããããããããããããããããããããããããããããããããããã

Z2"Bv ằ-ÊăĐZ ơ-đããããããããããããããããããããããããããããããããããããããããããããããããããããããããããããããããããããã
Z2"Bw ằÊ&-*>'yg#'1jt ơ-đããããããããããããããããããããããããããããããããããããããããã
Z2"B ếăệƯắèì ơ-đÊểễảàãããããããããããããããããããããããããããããããããããããããããããm
Z2"BéẳẵóÊÔăệƯắèì ơ-đảàããããããããããããããããããããããããããããããããããããm
%FGH
G( .'(># 'k&6Zm
G( .'(>#(k&6Zz
G( W"E'1G('(C(.*3/(4Z')#7(-#8(7"
'IJ
'IJ
5/+K+3LKK+M44NEOPK132
(C'F('(lE(' #<(!(0i(g'D!@#$"#M&t0
*3/(4!6(&@0'i(gA&-'i(gA$"#">')1(y"
*3/(41u#A'(2)('1(&t0i(g'D!@#<(0
''1#(L#*3/(4ọ$)!(*>&-#"B'("(#7(-#$-*3
/(45'(('0 6;*
ẩÊăễề-ẳă-ÊăẳÊÊôêõ-êìăồÊÔêÊẳăÂÊ
$- '*3/(4!6(&@')#"B'("(#7(-#-ổ$- 'E:"'>n"
'1#;#'D(,n"3#09#ỗ/0#7(-#7#<(3#)('1(;
#A//(0/g#j(""!)#<(0((-#&-$-*3/(4-#7
(-#A("#&-XZA1u#/(3':/%;(-'(.&-/(0''12

c3/(4Z'(('0 6')#7(-#8(7"h&-#/(0'*(11
'1##$%(g#';11'1#&.'(";11'1#&.("E2(j#
<(3/(3'("J&%E;j1'(C'1)#&-#3/(0/2<2*0'11'1#
()' #Z'(('0ố#<(#<=/(n"'1#'1#&./(0''12&-
(-'(.*3/(4Z'(('0 6')XZ
#(ug"&-':/%"'(:/(0''12ố#(j<(#(.()' #
Z'(('0 '*>n">#'1u'(:#t;0i(g'D!@#<(0'1#
jt&-')XZ;B#'(In"A'(lEj(L#j"2&-5l'%/'B')

*3/(4Z'(('0 6#0/!@#').'A("#&-XZA
1u#;'Ay"l'0#3/(0/'(D((/(ộ(-'(.&-/(0''12*3/(4
Z'(('0 6')XZ
Q4O54+4NEOPK132
H-1ờ0<(0.&-n"E'1G('(C(.*3/(45'(('0;&'1ổ&-
<("#/(0/$K2'(C(.*3/(45'(('0')XZA1u#&-0
#7(-#.'A("#
H-1ờ&y'(C'1)#'(C(.*3/(45'(('0 6')XZ(L#
<:'n"3h)'j&-(L#()(:E:"<=3((j#:n"0'1G(/(0'
'12*3/(45'(('0')XZW"A;$"%&j10#3/(0/
(é(-'(.&-/(0''12*3/(45'(('0 6')XZ
93KRS/0T1U+VWT3/0+3./4X,2
P>'j‰##(ug"ˆy'-$-0&ly&y()' #<(!(ˆ
XZ;&'1æ;<(#(.&-'(C'1)#ˆ*3/(45'(('0'1#
#-(#7(-#&-0#3/(0/2(-'(.&-/(0''12*3/(45
'(('0')XZ
 !"#$"%&'%/'1"##(ug"(L#<:'n"3)'j‰&-(L#()
(:3((j•#:n"0'1G(/(0''125'(('0')XZ1uk*•A;
$"%&y"l'#3/(0/(é(-'(.&-/(0''12(."n"3*3/(4Z
'(('0')XZ
+RY/0U+ZU/0+3./4X,2
("'(%/0'(#'&-!L$."'ž0500'(jI#uˆXZ;'ž
n"E'1G('(C(.;!(*>&-/(D'(C(.*3/(45'(('0')XZ;'ž
0#7(-#'(jk#);'i#@'(>#<u;50(D;'1#ëä5;')/(D#(u
g";0'-$."'1#&-#-jt;'(<(30$"%'$un":()' #
5'(('0&-*?!@#/(jk#/(0/'i#(‰/;/(7'D(6('D(&-6(
$j‰#2?$K0*>$."'("(%/j‰
LK4[,4NE\,]/T^/2H"%&#B/(™(D(
(jk#Z'(('0&-&'1æˆ*3/(45'(('0'1#y<(':
(jk#(C'1)#'(C(.*3/(45'(('0')XZ

(jk#U3/(0/(-'(.&-/(0''12*3/(45'(('0')XZ
_`abcdefgehicdejklcemneopceq`rsetlueh`lc`ehuvc
??%%wFxy#!$
%%
fzfzfze{|}~e~
A(y"6(#(+<(0("&y*3/(45'(('0Zỡ êõÊă
ÊÔăớ-ă Êă-ÂăÊăáÂăợẳăÂô ƯắẳăùÔ-ÊƯắăắÊ ẩÊă
(ọ#jtn">':&yZRJ_[wvvhj16(#(+&y
Z(j*"
!"#"$%&'!"
()*+)",+-#"
./"01$23+!+#2&45$
5$&676#
(ọ(./( Z'(:#t;
89:
;'.+(45 )&$*6:9$
<=>?@ABC@DED@F=?GH@I=GC@<=J@KL@AMD=@KN@<=J@=O
PA$- '*C'('("%#L
#jI"#l/!6(&@Z&t#jI"#g#(-#(A!6(&@(Eổ#$-
#jI50(-#'1#n"(."50(-#(A(ọ(j'('("%k&6
Z*N"$)0<(3/(3'("#jI50!C'1u<(3#'13
#jI"'1#n"(."50(-#(A(Eổ#$-'1#n"(.
'D!@#
(ọn"E(:()' #Z0J;#7(-#(-jt.'
hj16(#(+&yZ(j*"
P8"Q5
:96RS#725
5+T
$"9
@UV@UWXD@YZH@YEH@=LH[@KL

#

\]5&.$"9
9
WP*>
womWP
#-Eowm&-WP*>vWP
#-Eov
ủ!ũA(y"0(!F)'<(0("&y<(0.&yZ;(j#A
1
("#A'(2(2"Z(D($-(G('(g'-'1((L#<(3'(('0(j
:()'0()' #*3"l'<(!(;"#g#(-#(A&-!6(&@;A
(D($-()' #"50
fzfzze|ee||e||
ậẻ Êăẳẵ-ÊăÔú- Êăắ ÂÊÔ ĂăắÊÔăụ-ỡẫõ ăƯợẳẵừÊửÊÔ-âÔữẳăÊ
ăăóêáÂê-ẵ- ăặêôÂêìêĩềÊê ăắÊÔãứôẳẳẵÊÔÊăúÊÔ ăặêôÂ
êìêụèắƯẽ ềÊăắÊÔ ăẳẵẩ ăòễă-â ựÊÔóèắ ĂẳệÊẫợÊÔ ăă ăăắÊÔã
ậ-Âă ĂẳệÊẫợÊÔ ăă ăăắÊÔẳăỳăẳÊăƯĂÊêáẳăÂăƠÊãứôẳ
ă ăăắÊÔ ụẳăĩẳẵẩễôẳăẩÊÊẳăÊÔễƯắ ÂĐỳăÊỡƯệẫợễôẳẳăÊÔ
ăỷ ụẳăĩèỹÂăÊãăẻ ẳẵÊÔÊắâèắễẳíÊăèệ ă ơ-ÊÔùềÊăắÊÔãă
ÊăĂẳăóêìẳắẳẵ ă ồÊÔƯẽ ẩÊýÂĂẳÊăẫ-Êă ơ-ă ăăắÊÔỡẳẵÊÔăăó
ê-ÊÔ ÊƯĐÊẳắẳẵ ă ồÊÔƯẽ ẩÊýÂĂẳÊăẫ-ÊăƯắăóăẩẳĐÊ ăăệẳăÂử
ÊăỹÊƯửÊêĩêựÊỡÊăữ Êă ăăắÊÔƯắầÂẩÊèỵí ềÊăắÊÔỡãããơẵ -
ÊăĂẳêĐƯÊăắ ÂÊÔ ĂèắăÊÔùễÂ-ăắÊÔăồÊÔ ụăẩÊểÊÔẳẵẩÊã
ỏỳƯòâêĩẳẵÊăẵƯắẳỳÊăẳẵÊÔÊăụêựỡềửÊềÊăẩĩễẳẵ-ẳăẻ
ẳẵÊÔẳệÊẫợÊÔƯắễ êôẳệÊÊăẽễ ơ-ă ăăắÊÔƯắăóăẩẳăễêõÊăÊÔù
ễÂ-ỡÊăÊÔăóèắễ ồÊÔƯẽ ÊắâăồÊÔ ăÂâửÊÊÔăẽềÊÔÊÔỹÊăắÊÔãỏỳƯòâỡ
Êăắ ÂÊÔ ĂẵĂẳ Êẻăẳẵẳỉăệ- ẳí ă ẳệÊẫợÊÔÊửÊÊÔăẽƯợêì
ẵ-êùêĩăẳẵă ăăắÊÔã
(:<zZ/(0''12)(X(!jt(G('(gk&6Zg#'13

'1jt '/('y50(-#((-"#g#*3/(4
Z/(0''12)(&-'(:<w'(#n"0(-)$K'(('0
#-(!.'E;#-(##(./.
fzfzzeq|e~ee||e}
fzfzzfze_eee|e~e|e|

Êôêõ-èắăỳÊăẳă ĂẳệÊẫợÊÔ ơ-ễôẳứă-âễôẳ ồÊÔẳâẳắ
(D(("Eu#(./(5u50(-#'(#n"&."$)0<(3/(3'("
ăẳÊăẳỉƯẽ ễÂ-ềÊăắÊÔăụ-ỡ ÂÊÔÊÔẫõ ăƯợêìê ềửÊềÊăắÊÔƯắ
5u"(-#'('("%'1#(/B#"50(-#(A;"#g#!6(&@
2
'1#A5u50(-#&-5u"(-#$-#jIj'1ỗ'1#/()& 'n">
#


Zn">':$-(G('(gl/'D!@#(E '#'E'-
(D(("Eu#(./(5u50(-#'(#n"&."$)0<(3/(3'("
ăẳÊăẳỉƯẽ ễÂ-ềÊăắÊÔăụ-ỡ ÂÊÔÊÔẫõ ăƯợêìê ềửÊềÊăắÊÔƯắ
5u"(-#'('("%'1#(/B#"50(-#(A;"#g#!6(&@-
&."50(-#(A;"#g#!6(&@-E&j'1<(/()& 'n">#
??<>^/4XU+RY/0K+X48/U+W2

(jk#'(gZ'#$'#$'(C(."50(-#(A#L5u
50&-5u"'(ọ(L#'('("%'1#(/B#"50(-#(A;"#
g#!6(&@;k&6'(C(.Z*Ng#'1jt '*>'y')g#g'1u
#0'16#!6($"50(-#(A;"#g#!6(&@A
(jk#'(gZ()gk&6'(C(.Z*Nọ='l/ '()
gZ'>(5u50(-#g&-&.#!6("50(-#(A;
"#g#!6(&@j'(C(.#L5u50&-5u"-k&6Z*Ng#
'1jt '*>'y')g#;F$-'i#*>'yg#'1jt') ''(I2<(#

ê ƯẳầÂăÊễ êìê Ăã
PB#Z0k&6Z/(3$u<:'&t("2'(C(.Z(5u
50(-#2/(7'011(ủ!*>'yg#'1jt$t(k'$.'-'1u&>
y"$.()' #k&6Z'(ọn"E6(/(0/$"%'
??<<^/4XT1K5/+4+[K8/U+W

ZAn"Ey'1"Eổk&6'(C(.ZAn"Ey'1"Eổ$)*>'y
êìÊÔẳẵ ăềửÊềÊăắÊÔăềửÊễÂ-ăắÊÔăồÊÔ ụăẩÊểÊÔăắÊẳăắÊă
#(+&@'(('00<(3/(3'("
Z<(#'1"EổPk&6Z(An"Eyổ$)*>'yg#'1jt(
5u50(-#'1#'1jI#(/5u"(-#'(>'(('0<(3/(3'("!
5u50(-##(-#<(#ỗ#(/B#(E '$K!-<(0<(#$u
n":<(3#'(('05u"(-#
3
fzfzzze_ee}|e|e|e|~

0('(g'1"Ey'(>#'1#Zu50&-5u"*N$u(.&tk
&6Z25:'(M1ộ#k&6ZA"$)0<(3/(3'("(5u50
(E<(#'1jt<('(C(.'('("%&-<K<:'(/B#"50
0('(g/('1"Ey'(>#1ọ&ọ1*ọ'1#k&6Z*N':(-(7E
!C#(L#'u"("4("#(5u"&-5u502'(C(.Z')k&6
ZA;F$-'i#*>'yg#'1jt<(#j&j'n"0()gZhl/
fzfzzeje|e|e|~e e|Ăethh
??=?w,-KDÂ/+/Ê3OÔE
Â/+??2ƠK+9/0WÊKOY/TÔ/Ê3OÔEƯ4+3K3LK+Q\Q4?O5/+ĐăWâ
fzfzzzeje|ee||e}eêôeơ
!"#$
4
+R


T]-H-,E-,-KDÂ/+K+M4+3Ơ/8/U+W/Ê3OÔEH4đK+K+[-2

Zu50("E2(j#(-'-n"Ey*(L"<(3/(3'("G(
(k&6Z&-<(#ổn"Ey6()''t<(3'("AL
ÊƯõẳẵẻ ẳặẳăẫí ă ồÊÔÊỡẳăẫ ăẩÊẳăÂêì
jZ<(:()&-':(-('("(B<(3/(3'("<(:()
Zu"*N/(3'(('0<(3/(3'13(k&6Zủ!ũ"
(-#(A'1C':/'5u50
(j&%E;n"n"E'1G('(C(.*3/(4Zn">':;A'(2'(lE

Zu50("E2(j#(-'-n"Ey*(L"<(3/(3'("G(
(k&6Z"l'<(4"&-<(#ổn"Ey6()''t<(3'("AL

Pk
ƯõýÂĂẳăÂăồÊÔẳẵẻ ẳặẳăẫí ă ồÊÔÊỡẳăẫ
ăẩÊẳăÂêìăêặÊăÊễắẳặÊăắÊă ăÂâĩÊÊăÊÔăụ-êÊ ă
k&6Z(%/<(4"1uk*jk&6Z(%/<(4"'(('0$)0
<(3/(3'(";k&6Z"l'<(4"*N>(:"$)&t5u502'("(B(E
('13<(3(u($.(&-0<(3(/(D<(0<(/(0'*(
ÊƯõÊăòă ăõÂẳẵ ăÊăẽễẳăẫ ăẩÊăẩẳăÂăẳ
Êă-Âăê ăÂâĩÊÊăÊÔỡẳăẫẳăùÔ-ÊẳăÂăƠ ăẩÊăẩẳăÂỡ
':(-('("(B#&-50A(k&6Z"l'<(4"
Zu"*N/(3'(('0<(3/(3'13(k&6Z(%/<(4"-<(#
n"'7:0E:"'><(0
??=>#8Z/+/Ê3OÔET1-,94KL
A1l'(y"2#>#&-<(0("#LZ 6&-Z"l'<(4";
(#()(j
-'1&y'-(D('1uk*0<(3/(3'("
f2*0''D!@#&-(l/'("%11'D!@#
(ọ!ờ*i050(-#

("0(Ak50(-#(j'(('0
"E(u;#- '*>2#>#("'(G#LZ 6&-Z"l'<(4"
ố#A1l'(y"2<(0("'(ọ'%/n"0n">':&-ủ2jt
5
% w
Pk&6Z'(ọ!ờ&-n"3$K*i
050(-#'(ọ 'k&6'y'.
!"E(l';ũ#$)&t$)'yh
g#'1jt
Pk&6Z/(3n"3$K&t(y"$)'y
<(0("(# '(jI# '(G <(3 g#
'1jt*N'(ọk&6'y'.'(('0'1#
(Ak
Pk&6Z(6"'10((.B#
'(I&y&.<2*0''D!@#&-
(l/(%11'D!@#
Jjt(.'(>#k&6Z'(G'1#<(
k&6Z"l'<(4""#l/*C53&.
<(11'D!@#(#jI50(-#&-
k &6 Z (%/ <(4" /(3 (6" '10(
(. <2 *0''D !@# (- (%/
<(4"6/(jk#
(#'(jI#j'(C(.'1uk
* ZA '1"E ổ; k &6 Z
<(#/(3(6"11'D!@#
"(:'0#!6(y"j'(C(.
'1uk*<(#'1"Eổ;k&6Z(6"
11'D!@#'(E((-"l'<(4"
Pk&6Z;#jI50;#jI"
y"56(/(>("#5(.'(>#

$"%'/(0/'1#jt
AD'(l'(.'(>#$"%'/(0/(/(>>
n"(.#L05u
Pk&6Z;#jI50;#jI"
y"3'(lE'.$&y##L&-
'%/n"0<(!(
%/n"0 <( !( &-# #L <(0
("u(.'(>#k&6Z(/(=/
(-"l'<(4"*?!@#j<#'(6
'1jI#53gk&6Z(%/<(4"
Pk&6 Z(6" '10((. '("
'y'#jI"
1#(.'(>#k&6Z;k&6Z
(%/<(4"(6"'10((.-E
fzzemlehe_leopceq`rsethhehucdecnce{c`ehà
fzzfzeảô~eã~e}eá|eạ|~
fzzfzfzeảô~eã~ee}e|ạ
h|e|ằ
ỡèắễÔẩễềẳÊăúÊÔăụăểÊƯáÊă ÂƯĐÊèÂêôÊÔ ă
ẫ-ÊăÊÔăẽƯỉ-ƯắÊăã
ăụăểÊèÊÊăĂẳăẽÊÊ-â ơ- ẫ-ÊăÊÔăẽƯỉ-ƯắÊăăụ ụẳăĩẳặ
òÊê ÊÔÂƠÊẳệÊẫợÊÔăẳẵẳỉ ằẫẳăặÂẳắẩÊêẩễềẩ ă
6
ăẩÊƯ-âỡƯõẳăặ ơ-ăóẳẵửÊẳăõẳẵùÊÔâặÂăỷ ẻ ồÊÔă-ẳắ ăệÊă ơ-ăó
ăồÊÔễÊăề ăãỏẩÊăễỡ ằ ăầÂ-ÊẳỹễêặÊÊÔùễÂ-Ưắ
ăồÊÔâử ÂÊÔùềÊăẩễ-ÊÔẳắẩÊẵ-ẳăặ ăĂãă-âƯỳăẩêỡỡ
ă-âẳăòễ ăệèắÊÔắâễê ẳă-ÊăẳÊẳáÊăắÊÔỡÊÔùềÊ ụẳăĩêễềÊ
ầÂâáÊêựẳáÊ ơ-ễỳÊă ăẳí ă êĩèĂâẳáÊÊÔ-âƯắêâÊă-ÊăƯựÊÔ
ầÂ-âạẫợÊÔƯĐÊƯắ ăèĂâ ăôÊăẫ-Êă ơ-ễỳÊăã
h|e|~

ỡÔ ẫ-ÊăÊÔăẽÔẩễ ăăệầÂẩÊèỵÊã
ẫ-ÊăÊÔăẽăồÊÔ ựÊăẩèÊÔăớÊăáÂêặÊƯẽ ầÂẩÊèỵ ăẩÊ
Ê ă-ê ẳă-ÊăẳÊ ơ-ễỳÊăÊú-ãừèẳí ă êẩễÊăẽễ ồÊÔ
Ưẽ ĂâỡăóẳặÊăắÊăĩễẳẵ-ẳệÊẫợÊÔỡẳăẫ ăẩÊăẩẳăÂƯắ ồÊÔ
Ưẽ ă ã
+XẳE;5u50Aj(L#$'(:(l'6('1#<(!(&-n"(.
'(jk#)
f(3g#'1jtk&6Z'1#&.l/'D!@#'(jI#(/(=/
5u50#'(u(y"(-#(A(<(0((-#(k&-#()'(I#50
(-#(<(0((-#;(/(=/(':(-(#&.<(!(t(ủ$-
':(-((y"/(&@<(!((k&t0<(0((-#(.');')j(y"
$'(:'1#<(!(&-7#'3((j#;"E'DG(>&t0
>'0<(!(
h|eẵ
ỡÊăắÊÔẳ ẳăõẳùÊÔẳểÊÔèửÊÊăùƯẽ ê-ẵ- êáÂăẩÊ
ẳă-ÊăẳÊ ụẳệÊă Êăẳẵ-Êăã
ỏẽ ềÊăắÊÔ ăẳẵẩ ăòễèắễôẳẳẵÊÔÊăúÊÔ ăèồă ăăắÊÔ ụ
ăẽÂầÂẩÊăĂẳãứỷ ẫÊÔùềÊăồÊÔẳăệ ăêáÂăẩÊẳă-ÊăẳÊầÂÂêì
ÊăƯòâ ăă ăăắÊÔÊăÊÔẳẵÊÔýÂẳăặ Êăẳẵ-ÊăăóềÂô ăẩèắễÊăƯòâã
+X/^W
;5u50Ak( ':/%&t(L#k( #'(jk#n">':
ễăê ẫợÊÔẵôÊÔẵìỡê ẻẳƯĂÊ ơ-êÊƯõêĩăÊ ăặ
(L#11'1#n"(."50&t>'0jt#-'tg'(l/(l'
h|e}
ỡẳệÊẫợÊÔê Ă ăÊÔùễÂ-ƯỳƯòâ ụẳăĩêâÊă-ÊăẳăùÔ-Ê
ăẩÊăƠêĐƯ êÊêỷẳăắÊÔƯắêÊẳêỷẳăắÊÔã
7
ăÊăòÊê êÊêỷẳăắÊÔ ơ-ÊÔùễÂ-ỡẳẵ ăệăêƠÊÔỡÊÔù
ềÊễÂĐÊ ăữ ăữÊẵÊÔẳí ă ễÂ-èăẩÊăẩẳăÂÊắâƯỳẳăặăó
êáÊÔăõê ẳắẳẵƯẳí ă ãí ă ẳặÊăắÊăẳăễêõÊă

ăẩÊểÊÔẳă-ÊăẳÊ ơ-ÊÔùễÂ-ỡƯắ-Âêụ Ă ăÊÔùễÂ-ễôẳăÊễ
ẳệÊẫợÊÔãỏỳẳăặăÊÔùễÂ-ẳêỷẳăắÊÔỡÊÔùềÊăồÊÔăẩễĂẳ ồÊÔêá
ÊÔăõẳăẻ ăẽÊễôẳèÊÊú-Ưắ êÊêỷẳăắÊÔê ẳăẻ ăẽÊÊă-Êă ăụÊÔ
ểÊ ƯắăÊễ ẳệÊẫợÊÔêìê ĂỡÔ ăầÂẳẵỳÊăễÂ-ềÊê ẳăÂòÊ
è

fzzfzzeảô~eã~eee|ạ
ỏẽ ẳí ă ĂăÊễ ẳệÊẫợÊÔ ăÊÔùễÂ-ăắÊÔêụÊÔƯ-ẳẵựèắ
êÊƯõềẩèìÊăẳă-ÊăẳÊãỏỳƯòâỡÊÔùễÂ-ăắÊÔ ụÊăúÊÔèệ ă-Âêỹâ
h|e|ằ
ỡ ễÂ-ẳểÊÔễắăồÊÔ ÊẫÊÔêặÊăÊễ ẳệÊẫợÊÔăẽÊ ụã
ửÊễÂ-ê ễÂ- ăõÂăắÊÔẫẫắÊÔƯỳềửÊềÊăắÊÔêìê êÊƯõÊÔ
&>'1jt&-(I&%E5u"(-#A'(2'#*g"(-#-&<(#&j'
n"0()g'D!@#(/(=/;7#(."n"3*?!@#&>
h|e|~
ỡ ụẳăĩÔÊăắÊăòăÂễÂ-ê ăắÊÔễắăồÊÔềõ ăòễ
ẳẵẵữ ẵĐềừ ẳăơẳợ èửÊầÂ-ÊêặÊễừẳăẳệÊẫợÊÔãăắýÂĂẳăÂăồÊÔ
ẳăĩẳẵÊăăẳỳÊăẳẵÊÔ ăòễẳẵẳẵÊÔƯẽ ễừẳă-ÊăẳÊẳáÊăắÊÔăỷ
ầÂâêõÊăầÂÊăáÂêáÂăẩÊẳẵÊÔễắÊÔùýÂĂẳăÂăụẳăẻ ăẽÊê
êĩẳỉ ăĐẳă-ÊăẳÊăÊÔùễÂ-ăồÊÔễÂĐÊÊăòÊăắÊÔăỷ ăồÊÔễÂĐÊ
ẳă-ÊăẳÊã
+XẳEỡêĐƯýÂĂẳăÂỡ ăụăểÊƯáÊÔồÊÊÔúê ýạèỵềừ
k&6Z
fzzzeảô~eã~ecạe|ạe|ẵắạe~
+X/+[K
;
ăẩÊẳáÊẳăÂê ẳỉƯẽ ẳăẻ ăẽÊèìÂĂẳỡăệịèắ
'/(n"'1##ỗ/!('("()' #(-#k&6'(C(.
Z'#$u(((A#t '(.'(>#kl"n"3$K<(0(ủ'(N(j0
'(G&.#'#!('("*NB##(+&t&.#'#$("%

+X+E3
;'(C(.#(./&@Z#A//(')u*C!)#(A0*3
8
/(4!6(&@(0k&6Z'(#'(jI#$-0;#'E'-
(D(
+XẳEH:"'(C(.()' #Z'(jI#"Eu;#7(-#A'(2<2
*0'(ủ'(N()' #<(!(0<(0((-#(.A;1 #n"E
()' #&-A'(2':/'(6j(L#<(0((-#'y#'1#'jk#$
?><93T34Z4-,9403EZUQ/0ẳEK+E/+KZ/
+X/+[K
;3'(.&-'#jI##'(jk#n">':;ủ5.'>&t0
n">#ổ(y"()(:&y$"%''(jk#)&-'(C'($"%''(jk#)
+X+E3
;Zọ$)$'(:>&t&.'-'10<(3/(3'("#L0
n">#1#"'(:'-"(A;( (%/(A(j(.E'(G&.#
'(jk#"50#L0n">#;#L0#'En">#-E&t0#
'E0n">#<(0;<("&C<(0$-y"1l''(jI#"Eu(#n"*3
/(4Z;(L#n">#5u50A'(2'#jI#'-'1'1C':/(5u
"2'#jI#/(0''12<(':(j#ố#B#'(I353#"B'("
ÊÔẳẽ ăêĂẳÊ ã
#-1;(D(/(0jtA'(2'(#'-'1n"0$u(Z
n">':(ộ'#jI#k( #'(jk#n">':&-#>&6'(:l'jt
'1#<("&CA1u#&-'-"A("#
P2(G((l'($u(Zn">':$-'i(g./( Z
n">':j(G('(-('1uk**C(2"5:'<("&C*')&-*C#
#&y0(':/%
fzze{`kcdeq`vqeeh`_e`ceopceq`rsethh
fzzfzeảô~eã~e}eẵãee|ơeạ~ã~
ẵửÊẳăặÔăẳêôÊÔêìýÂĂẳăẽÊăèỹÂƯắăẳẳẵĩÊễÊăễã
ăòÊẳăĂâ Ô-ẫõ ăê-ÊÔêụÊÔễôẳƯ-ẳẵựẵĂẳèÊẳẵÊÔẻăẳẳẵĩÊ ơ-

ẳăÊÔễầÂĐ ẳặỡýÂĂẳăẳẳỉÊă ÂƯáýỹâẫẻÊÔễôẳ ăÂÊễẻ ẳăĐÊÔÊăĂẳ
Êăễẳẵ-ễôẳăÂồÊăíăèỵăẳẵ Ô-ẫõ ăầÂĐ ẳặỡ ầÂâẳữ ỡ
'%/n"0&-y"$.$un":Zhj5(-((j*"

W"E'M("#&yZ"l'(%/<(4"U_!ủ'1
9

#jtHu./W">&y("E2#n"Eyổ0<(3/(3'("
'1##)'(jk#m

#jtR!1'&yZ"l'(%/<(4"wvvR!1'kn"
ẳăĐÊÔÊăĂẳƯáẳăêìề-ÊăắÊă ồÊÔ ƯáầÂĐ ẳặÊểễàỡ âặÂ
ẳĐ ềẩÊ ơ-ăêƠÊÔ ÊÔÊă ầÂâăễêá ăÊăầÂ-ÊăẽÔú- ềửÊ
ẳẵÊÔèÔ-ẫõ ăẳắ ăệÊăÊắâẳẵÊÔẳăÊÔễầÂĐ ẳặã
fzzzeảô~eã~ee~|eơem~ec
.E;0k&6'(C(.Z'1u'(:#tA("#&-.'A
1u#y"$-0(.'(>#0(E0J0'i(g-E()' #
'"7'('(ọ$"%'0J&-(L#&53!jt$"%'(/(>>&t'#
#(./&@@'(2P7E$-(L#(.'(>#$"%';&53k53(l'(/(>'-
5 ()' #0(.'(>#&-0#'E'-(D(("Eu#(./
P>&t.';(.'(>#0&-#'E'-(D('(C(.*3
/(4Z(6"*C(/(>(E:"0(.'(>#&53*"
H"%'0'i(g'D!@#*>wwsW#-EwwsH"%'*?
i5i*"# '*>y"H"%'0'i(g'D!@#*>mW#-E
zom
W"E:'6(*>womWP#-Eowm#7(-#(-
jt5(-(n"E(:()' #Z0'i(g'D!@#;$-k*/(0/$K
ẵẵắÊÔƯắẵửÊÔềẽẳ ăăẳêôÊÔăẽÊÊ-âãĂẳ ẩ êÊƯõẳẵÊÔƯắ
#-jt<('(C(.Zy"/(3!C&-n"E6(-E2'(C(.
W"E:'6(*>vWP#-Eov*?i;5i*"# '

Đêá ơ-ĐàấảÊÔắâấ ơ-ã
mW"E:'6(*>osWP#-E#7(-#(-
jt

&y&.5(-(n"(:(&E0'i(g'D!@#W"E:'6(*?
i5i*"#n"E(:(&E*>szWP#-Ez
zW"E:'6(*>mzszWP#-Ewmz#7(-#(-
jt5(-(W"E6(&y0'$.353'-'1#()' #'i
(g'D!@#
10
oW"E:'6(*>mwzWP#-Emz#7(-#(-
jt&y/(7$);'1D($%/&-*?!@#!C/(ổ#2?$K11'D!@#'1#
()' ##7(-#'i(g'D!@#
s#&*>osoc#-Evoz#7(-#(-jt
&y&.kl"$)'(I()'13;("E2n"0()>&t()' #Z
'i(g'D!@#
?= oe_ặceh`àhe_lem_eq`vhehầceopceq`rsetlu
h`lc`ehuvcehẩemhecls
1#"'(:( (%/y<(':&-<("&C&-'(:#t'(ọ$ '1G(#(%/
[;&.?'(6'1jI#'1#$+(&C#7(-#*N$-(0J
'1#jt/(3>ủ'&t*g=/)('1($t(k;#"B'("*N#3&-
(L#11'(6'1jI#t#-E-#(y"(k0'1#jt*N
/(3)('1(5G(#&t0#7(-#jt#-'1#5>3((A
(y"$'(:(k&yủ''-(D(;<(#(.n"3$K;##(.'u':;*3
/(4!6(&@!)#;/(ũ(/(""
t'(C'1)#*3/(40#7(-#'1#jtổ<(u'>;D'(j
&%E;2A'(2g#&L#&-/(0''12'1#'1jI#)('1(#-E-##E
#M';0'i(g'-(D(#7(-#.'5" /(3!)#(A*3
/(4!6(&@"#l/('(6'1jI#
ỏẽ ẳẵĩÊă-ƯắăẳẳẵĩÊẩÊăễẳỏẽẳ-ễèắăặẳ ÊẳăặẳƯỳẩÊ

/(4-E&yk53h#3n"E:'j&ly'-*3533;11'D!@#&-
(""n"3$K'("( !(#(./Z'(('0$- 'n"0'1G(("E2
(A0<(3/(3'("'(-('yủ'f(#A'yủ';#jI50<(#'(25i
*"#&>$j" #2<(!(#jI50A'(2Eu'7&G0k&65
'(('0(-'-A#$C("Eu;(.'(>#)#$jt1 #<(M/
ố#(j$-*C(2"5:''(#'(0&y'#$+(&C("Eu2A'(2'(C(.
'>'#&.G(A '0(#M#;0'i(g5'(('0#ỗ/
#jI50$l/j$(i#'(:"(@''yủ''1#<(3#'(I#'<(#
(-#:<(j#jI"'(('0f:'n"3$-#jI50A'(2E&ổ#
11
*3"l';*3"l'<(#56#j#'1.!56(:!@#&>;'##*"l';*3
$j#;'>(0#0'16!(#(./
(D(*3/(4Zh#A//('("(ỗ'*Cn"'7&-#M<:'<(0((-#
>&t#7(-#;*3/(4!6(&@ố#&G'(:!)#/(#/(ỗ(k
+X/+[KỡềửÊ ÊăầÂ-ÊăẽẳệÊẫợÊÔẳẵÂâáÊẳăĐÊÔỡÔỹÊăắÊÔèÂồÊễÊÔễÂĐÊ
"#l/(!(#(./#A!6(&@1l'k53;/(#/(ỗ&-$(()'(j
#

'1jt'yủ'!C'1u0<(3/(3'("(!(#(./;#7
(-#*N'(C(.(g#l/'D!@#(!(#(./&-j!(#(./
(-'13$)&>#>&-$h5ộ#<(3/(3'("'5u"(-#

J6(&@'("( &-n"3$K<(3/(3'("#7(-#'(ọ!ờ0<(3<
()'(('0;<2'10n"E6('(('0;(M(n".'();.'D
&-">ũ#$-n"3$K0<(3<(AổZ(.'(>#<'("%'(.);0
k&6Z*N'(C(.&.(M(0<(3n"0'(j(M('C #;
(ủ(.'(>#(M('C #n".'()(I'(:-h1ỗ'#M!(L#
<(3(%'13&-')'(An"ọ(#jI"(-#'(('0ỗ#()Uỗ/
!(#(./':'#3(/(Dn"3$K*i*0('(ọ!ờ;'%/'1"#(0#
)<(0'1#n"0'1G(<(!(Pk&6Z'(C(.#(./&@-E*N'("

j/(D!6(&@n"3$K;'("( <(3/(3'("
+X+E3H

0()' ##7(-#.'(.'%/'1"#(E:"&-()'
#'D!@#'1"Ey'(>#;'(G&t*3/(4ZA'(2ọ$- '*3/(4'D
ẫợÊÔễ-ÊÔẳệÊ ăĂẳăẳẵÂâáÊẳăĐÊÔ ẩẳặÊãĩ ụẳăĩÊăòÊẵăÊẳệÊăÂƯẽẳ
Z;2$j(L#ủ'1j#k53'D!@#'1"Ey'(>#$7"E
.'(j*"
)' #'D!@#').'(.Ejọ$-()' #A(y"1
1(#';E:"'>n"'1#(l''1#&.1n"E:'6('D!@#;<(#/(3
$ỗ-ố#j"#l/E;<6/'(I&-(D(0cCy"':';n"3$K
#7(-#(-jtổ5l'%/u/($t0(.'(>##7(-#,'C53
&.G(9$-(D(
'1jI#/(0/$K(.')(j')1 '(-($#'-(&.l/'D
12
!@#'D(l/#7(-#'(G'(:"'(#'&y!(#(./;0kn"(g
#(L"n"(j'(2<2*0'0()' #<(':$-(L#<(A<($t
(L#'(C'1)#'1u('(lE&.l/'D!@#'1uk*'D(l/ố#B#
#(+&.(l/
(%(-'-11A'(23E1
ĩăÊ ăặẵơẵẳíÊẳăĂẳ ăÊÔỹÊăắÊÔỡ ÊÔỹÊăắÊÔẳăùÊÔẵ-ầÂâặẳêõÊăẳệÊ
!@#!C'1u'-*3353<(0((-#Py"-E*N')'1#)((L#
('(2'(#()' #<(':'(C*C(j#$)()(:&y'-*3353;
ÊÔỹÊăắÊÔăồÊÔẳăĩêáÂẳặẳê ÊÔÂƠÊƯĐÊƯắýìăôèýÂĂẳăẽÊẳăửễÊăúÊÔ
(.'j#k( (j!ũ#'-*32&E&>#7(-#B#'(I(&E$)2
(j#$(u($.(
1jt5>3((j&%E;Zọ(j '#3/(0/("4(3#7(-#&-
!(#(./&G&#3n"E:'j5-'0'-*3533;&A'(2n"3$K
j11B#'(I<("E:<(D(0!(#(./.'#'#0()'
#'(('0n"#7(-#;#3'(2"#!6('yủ'(y"11$-'0

(7'((ố##-1Zổ#ỗ/#'#0()' #'(jk#)
'1#jtố#(jn">':
+XẳEH

ƯáễỷẳÊÔẫợÊÔẳăẻ ẳặỡăẳẳẵĩÊẵĂẳèỹÂẳẵửÊẳăặÔƯắêìê
ẫợÊÔẵôÊÔẵìừăữ ăỹÂèợ ẳăồÊÔầÂ- ồÊÔẳâẳắ ăệÊăƯắêỷ ềẽẳèắăẽ
'(>##7(-#H- '#@'-(D('(2(.(L#j"2i5%';ủ5.'
'1#y"<.#'#)('1('1#y<(':( (%/ủ'1(L#Eu""
&y#'#(""&>$j" #;0!6(&@('1&-n"3$K11(L#'.
D(-EZ1l''(D((/(0!(#(./').'
+XKRHZ-#ủ5.'A&6'1Dn"'1#(k').'<(-/($t
0!(#(./.'#A(""1l'$t&y&>2/(0''120!(
#(./&&-(<(A':/%j#"B&>#7(-#!ọ#)'('@1jI
1-<(A<(;<(#A'-*3533;'(#''-(D((j(5)(Z
*N#ỗ/(3/(D#7(-#&-!(#(./#3n"E:'j(L#&jt#M;
<(A<(-(G('(g(&E'1"Ey'(>#<(#'(2'(C(.j
+X/^W;Z*N$-#@1l'(."n"3#ỗ/!(#(./"l'<(4"A'(20/
13
!@#/(jk#'(g50(-#'13(%-&'-;#"B$C&>&i6(
(Ijg#'1jt'y<(3/(3'("2':/'@("<*3"l'*";(."
n"3*?!@#&>'>'(k
?ẫFFxy%% %
#&Iy%
J(*>Z 6') '*>#7(-#2(G((jXZ;ọ(5<;
ọ'5<;#7(-#"'j&-/(0''12y"A"(jt##3'1#
&-o'(0#";#"Eu(7$-!
f(':5M'"<(A<(&-(""&>$j" #<(0((-#
#3;<(0((-#5M'"'("(!/()' #*3"l'<(!(G(u("
"*3/(4'D!@#A("#&-*3/(45'(('0A1u#A"(jt#
#3

0<u(/(7/(><(!(&-(7&u'D!@##7(-#(j"'u
50*3/(4'D!@#'("'ỗEA'-*3533;##)'1#&.(-50
*3/(45'(('0&G*11'1jt&-*"<((&E>&t*3/(4-E
11&y&%(-(;11&y'(('0;11&y#3)(g#'
Zu)(*3/(4Z 6; '*>#7(-#<(0ố#h5M'"/(0'
'12*3/(4Z'(jZJ;ọ'5<
/0??2E/+89/Ê3OÔEKV3WÊK89/06/+1/0O3/+Â/+Kấ>;??ậ
;:K+Z/0Oè,/^W>;?<
|eôethh
/^W>;??ƯKẻ
Oẽ/0â
|eôethh
/^W>;??ƯKẻ
Oẽ/0â
|eôethh
/^W>;??ƯKẻ
Oẽ/0â
|eôethhe
>;??ƯKẻOẽ/0â
XZ som zs s
ọ(5< wmv sz wzz
ZJ wv mz ovm
ọ'5< vm o s
14

×