ࡱ> VXU` 3bjbjss 46"""""""6 6;8     i i i 5;7;7;7;7;7;7;$>hn@>[;-"i G "i i i [;""  9;???i " " 5;?i 5;??B5"" ;  οmX H9f); ;0;:@5@ ;@" ; i i ?i i i i i [;[;5 i i i ;i i i i 666 666 666"""""" H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 01 Gi tr th trng lm c s cho thm nh gi ti sn (K hiu: TGVN 01) (Ban hnh km theo Quyt nh s 24 / 2005/Q-BTC ngy 18 thng 4 nm 2005 ca B trng B Ti chnh) QUY NH CHUNG. 01. Mc ch ca tiu chun ny l quy nh ni dung v gi tr th trng ca ti sn v vn dng gi tr th trng khi tin hnh thm nh gi ti sn. 02. Phm vi p dng: Doanh nghip, t chc thm nh gi v thm nh vin v gi (sau y gi l thm nh vin) phi tun th nhng quy nh ti tiu chun ny trong qu trnh s dng gi tr th trng lm c s thm nh gi. Tiu chun ny yu cu khi thm nh gi ti sn, thm nh vin phi cn c vo nhng d liu giao dch trn th trng trong iu kin thng mi bnh thng. NI DUNG TIU CHUN 03. Ni dung gi tr th trng ca ti sn nh sau:  Gi tr th trng ca mt ti sn l mc gi c tnh s c mua bn trn th trng vo thi im thm nh gi, gia mt bn l ngi mua sn sng mua v mt bn l ngi bn sn sng bn, trong mt giao dch mua bn khch quan v c lp, trong iu kin thng mi bnh thng . 04. Ni dung trn y c hiu nh sau:  Gi tr th trng ca mt ti sn l mc gi c tnh s c mua bn trn th trng...  l s tin c tnh  ti sn c th c mua, bn trn th trng trong iu kin thng mi bnh thng m s mua bn  tho mn nhng iu kin ca th trng ti thi im thm nh gi. " vo thi im thm nh gi..." l ngy, thng, nm c th khi tin hnh thm nh gi, c gn vi nhng yu t v cung, cu, th hiu v sc mua trn th trng khi thc hin thm nh gi tr ti sn. "gia mt bn l ngi mua sn sng mua..." l ngi ang c kh nng thanh ton v c nhu cu mua ti sn c xc nh gi tr th trng. "v mt bn l ngi bn sn sng bn..." l ngi bn ang c quyn s hu ti sn (tr t), c quyn s dng t c nhu cu mun bn ti sn vi mc gi tt nht c th c trn th trng. (e)  iu kin thng mi bnh thng l vic mua bn c tin hnh khi cc yu t cung, cu, gi c, sc mua khng xy ra nhng t bin do chu tc ng ca thin tai, ch ha; nn kinh t khng b suy thoi hoc pht trin qu nng& ; thng tin v cuVX\   N ^ D V~"33ıu`u^U)hLh5OJQJ\]aJmHsH&hLh5OJQJ\aJmHsH#hOJhOJQJ\aJmHsH*hLh5CJOJQJ\aJmHsH$h[hCJOJQJaJmHsH#h[h5OJQJaJmHsH0jh[hOJQJUaJmHnHsHu h[hOJQJaJmHsHVZ\~   B D TV~$gd$xx^`a$gd$xx^`a$gdgd $`a$gd$^`a$gdgd$a$gdgdgd3$&xVv"$x''&)**V-03$xx`a$gd x`gd$xx^`a$gd$ & F Gxx^`a$gd$xx^`a$gdgdng, cu, gi c ti sn c th hin cng khai trn th trng. 05. Gi tr th trng th hin mc gi hnh thnh trn th trng cng khai v cnh tranh. Th trng ny c th l th trng trong nc hoc th trng quc t, c th bao gm nhiu ngi mua, ngi bn hoc bao gm mt s lng hn ch ngi mua, ngi bn. 06. Gi tr th trng th hin mc gi c tnh m trn c s , bn bn v bn mua tho thun ti mt thi im sau khi c hai bn  kho st, cn nhc y  cc c hi v la chn tt nht cho mnh t cc thng tin trn th trng trc khi a ra quyt nh mua hoc quyt nh bn mt cch han tan t nguyn, khng nhit tnh mua hoc nhit tnh bn qu mc. 07. Gi tr th trng c xc nh thng qua cc cn c sau: 7.1 Nhng thng tin, d liu v mt k thut v v mt php l ca ti sn; gi chuyn nhng v ti sn thc t c th so snh c trn th trng. 7.2 Mc  s dng tt nht c kh nng mang li gi tr cao nht, c hiu qu nht cho ti sn. Vic nh gi mc  s dng tt nht phi cn c vo nhng d liu lin quan n ti sn trn th trng. 7.3 Kt qu kho st thc t. 08. Trng hp c s hn ch thng tin, d liu trn th trng (v d thm nh gi mt s loi my mc, thit b, vt t chuyn dng no ), thm nh vin phi nu r thc trng ny v phi bo co mc  nh hng hay khng nh hng n kt qu thm nh gi tr do s hn ch cc s liu . 09. Thm nh vin phi thn trng trong phn tch v phn nh trng thi ca th trng, thng bo y  kt qu cc cuc iu tra, kho st v nhng pht hin ca mnh trong bo co kt qu thm nh gi khi gi c th trng tng hoc gim bt thng/t bin, to nn ri ro trong thm nh gi do nh gi gi tr ti sn qu cao hoc qu thp. 10. Thm nh vin phi nu r nhng thng tin, d liu (quy nh ti im 07 ca Tiu chun ny)  s dng lm cn c  tm ra gi tr th trng, mc ch ca vic thm nh gi, tnh hp l ca cc thng s  phn tch, lp lun v bo v cho cc kin, kt lun v kt qu thm nh m thm nh vin nu ra trong bo co kt qu khi thm nh gi tr th trng ca ti sn. 3333gd21h:p/ =!"#$% H@H Normal5CJOJQJ_HmH sH tH B@B  Heading 1$$@&a$OJQJF@F  Heading 2$$@&a$ CJOJQJ:@:  Heading 3$$@&a$44  Heading 4$@&HH  Heading 6$$  @&a$56DA@D Default Paragraph FontRiR  Table Normal4 l4a (k@(No ListD D Footer  !5CJOJQJ.).  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