ࡱ> TVS`q` FrbjbjqPqP ;::(%llll+++8P+t+lA<,:v,",,,---@@@@@@@$ChEAE/-"-//All,,9IAH4H4H4/l8,,@H4/@H4H4r>T?,0, Rin+/`>?_A0A>{Fz3j{F?{F?<-".H4-.A.---AA3d---A////Dllllll H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 09 Phng php thu nhp (K hiu: TGVN 09) (Ban hnh km theo Quyt nh s 129/2008/Q-BTC ngy 31 thng 12 nm 2008 ca B trng B Ti chnh) QUY NH CHUNG 01 - Mc ch ca tiu chun ny l quy nh phng php thu nhp v hng dn thc hin phng php trong qu trnh thm nh gi ti sn. 02 - Phm vi p dng: Doanh nghip thm nh gi v thm nh vin v gi phi tun th nhng quy nh ca tiu chun ny trong qu trnh thm nh gi ti sn. Khch hng v bn th ba s dng chng th thm nh gi c trch nhim tun th quy nh ca tiu chun ny  vic hp tc gia cc bn trong qu trnh thm nh gi ti sn t hiu qu cao nht. 03 - Cc thut ng trong tiu chun ny c hiu nh sau: Phng php thu nhp: l phng php thm nh gi da trn c s chuyn i cc dng thu nhp rng trong tng lai c th nhn c t vic khai thc ti sn thnh gi tr hin ti ca ti sn (qu trnh chuyn i ny cn c gi l qu trnh vn ho thu nhp)  c tnh gi tr th trng ca ti sn cn thm nh gi. T sut vn ha l mt phn s dng  din t mi quan h gia thu nhp v gi tr ca ti sn.  l t sut li tc mong i trong 01 nm hot ng trn tng gi tr ti sn v dng  chuyn i thu nhp rng thnh gi tr ti sn. H s vn ha l nghch o ca t sut vn ha. T sut chit khu l mt phn s dng  chuyn i dng thu nhp d tnh trong tng lai thnh gi tr hin ti ca ti sn. T sut chit khu c th l: t sut vn ha, t sut li vay trong k u t, t sut thu hi vn (t sut hon vn ni b) hoc t sut thu thc. T sut thu hi vn (t sut hon vn ni b): l t sut chit khu m khi chit khu vi t sut ny hin gi ca thu nhp tng lai bng chi ph u t ban u (NPV = 0). T sut thu thc l t l phn trm mc thu thc tnh trn ti sn so vi gi th trng ca chnh ti sn . Gi tr ti sn thu hi (gi tr ti sn thanh l, gi tr ti sn cui k u t): l tng s tin m nh u t nhn c vo cui k u t. Gi tr ti sn thu hi c c tnh bng cch s dng t sut vn ha thch hp nhm chuyn i mc gi mua/bn ti sn mong i (ti thi im cui k u t) thnh gi tr ti thi im cn thm nh gi. Khi thm nh gi, thm nh vin c th tnh hoc khng tnh gi tr ti sn thu hi ty thuc mc ch thm nh gi, c im ti sn v thng tin c c. NI DUNG TIU CHUN 04  Phng php thu nhp da trn gi thit sau: 04.1 Mt ti sn c gi tr v n to ra thu nhp cho ngi ch s hu. Gia gi tr ti sn v thu nhp t ti sn c mi quan h trc tip. Nu nhng yu t khc khng i, thu nhp mang li t ti sn cho ngi ch cng ln th gi tr ca ti sn cng cao. 04.2 Gi tr th trng ca mt ti sn bng vi gi tr hin ti (gi tr ti thi im cn thm nh gi) ca cc khon thu nhp rng c th thu v trong tng lai t ti sn. 05 - Phng php thu nhp ch yu c p dng trong thm nh gi ti sn u t (bt ng sn, ng sn, doanh nghip, ti chnh) m thm nh vin c th d bo c thu nhp t ti sn trong tng lai v v tnh c t sut chit khu ph hp. Phng php thu nhp c chia thnh 2 phng php: - Phng php vn ha trc tip: p dng i vi trng hp thu nhp t ti sn u t qua cc nm khng thay i v s nm u t l v hn. - Phng php dng tin chit khu: p dng i vi trng hp thu nhp t ti sn u t qua cc nm khc nhau. Thm nh vin v gi cn c vo loi hnh ti sn (mang li thu nhp), kh nng thu thp thng tin ca cc ti sn so snh trn th trng  quyt nh p dng phng php thm nh gi thch hp. 06- c tnh t sut vn ho, t sut chit khu: Vic c tnh t sut vn ha, t sut chit khu ty theo c im c th ca ti sn v d liu thng tin trn th trng. V d v vic c tnh t sut vn ha, t sut chit khu xem ph lc s 01 km theo Tiu chun ny. 07 - Phng php vn ha trc tip: 7.1 Ni dung: Vn ho trc tip l phng php s dng thu nhp  c tnh gi tr ti sn bng cch chuyn ho li tc ca mt nm. Vic chuyn ho ny thc hin n gin bng cch chia thu nhp cho t sut vn ho thch hp hay nhn vi h s thu nhp. 7.2 Cng thc: V=IR hoc: V = I x GI Trong : V : gi tr ti sn I : thu nhp rng trong mt nm, R: t sut vn ho, GI: h s thu nhp (GI = 1/R). 7.3 Cc bc tin hnh: Bc 1: c tnh thu nhp do ti sn mang li. Mi loi thu nhp ng vi mi loi t sut vn ho thch hp. Bc 2: Tm t sut vn ho hoc h s thu nhp thch hp vi loi thu nhp. Bc 3: p dng cng thc vn ho trc tip. 7.3.1 c tnh thu nhp t ti sn: Vn ho trc tip da trn thu nhp c tnh cho mt nm n l ca ti sn. Thu nhp c tnh c th l tng thu nhp tim nng (PGI), tng thu nhp thc t (EGI), thu nhp hot ng rng (NOI), thu nhp t vn ch s hu (EI), thu nhp t vn vay (MI), thu nhp t t (LI) hay thu nhp t cng trnh (BI). 7.3.1.1 Xc nh thu nhp rng mang li t cho thu ti sn theo cng thc sau: Thu nhp hot ng rng (NOI)  = Tng thu nhp tim nng (PGI)  -Tht thu do ti sn khng c thu ht 100% cng sut v do thanh ton dXZ\`  * , \ ^ ~   P R  , . 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Thm nh vin xc nh tng thu nhp tim nng t cho thu ti sn cn nh gi thng qua iu tra t th trng nhng ti sn cho thu tng t vi ti sn cn nh gi. Cc yu t xc nh ti sn cho thu tng t: a) i vi bt ng sn: Tng t v mc ch s dng, Tng t v h s s dng t, Tng t v tui i kinh t cn li ca cng trnh, Tng t v t l chi ph duy tu, bo dng. b) i vi my thit b: Tng t v loi my, thit b, Tng t v c im kinh t, k thut ch yu, Tng t v cng sut, nng sut,  cha, Tng t v mc  hao mn. 7.3.1.3 Tht thu do ti sn khng c thu ht 100% cng sut v do thanh ton dy da c xc nh bng t l trng (khng c khch thu) nhn (x) tng thu nhp tim nng t (cho thu) ti sn. Thm nh vin xc nh t l trng (khng c khch thu) v do thanh ton dy da thng qua iu tra th trng nhng bt ng sn cho thu tng t. 7.3.1.4 Chi ph vn hnh, duy tu bo dng ti sn a) i vi bt ng sn: gm chi ph trc tip v chi ph gin tip. Chi ph trc tip: l nhng chi ph c nh m ch s hu bt ng sn phi chi tr bt k c khch thu hay khng. V d: - Chi ph v thu bt ng sn, - Chi ph v bo him nh ca. Chi ph gin tip: l nhng chi ph phi tr ln hoc nh t l thun vi s lng khch thu bt ng sn nhiu hay it. V d: - Chi ph qun l, - Chi ph mua ngoi: in, nc, gas, dn v sinh, - Chi ph si m, iu ha nhit , - Dn v sinh, duy tu, - Chi ph tn trang. b) i vi my, thit b: l cc chi ph duy tu, bo dng nh k my, thit b theo tha thun gia bn cho thu v bn thu nhm bo m my, thit b c th hot ng bnh thng. V d v phng php xc nh thu nhp rng mang li (t cho thu) ti sn ti ph lc s 1 ca tiu chun ny. 7.3.2 Xc nh t sut vn ho v h s nhn thu nhp T sut vn ho thu nhp v h s nhn thu nhp phn nh mi quan h gia thu nhp v gi tr c rt ra t d liu th trng. im c bn l cc ti sn s dng phi tng ng v ri ro, thu nhp, chi ph, c im vt cht v v tr vi ti sn thm nh gi. C 03 phng php ch yu xc nh t sut vn ho Phng php 1: t sut vn ho xc nh theo cng thc sau: T sut vn ho=T sut li nhun ca nh u t khng ri ro+Ph ph ri roTrong : - T sut li nhun ca nh u t khng ri ro tnh bng li sut Tri phiu Chnh ph k hn 10 nm. - Ph ph ri ro: bao gm ri ro kinh doanh, ri ro ti chnh v ri ro thanh khon. Khi xc nh t l ri ro d kin, thm nh vin v gi phi nghin cu k c im i vi tng vng, tng c s kinh t ca a phng, c im ca bt ng sn v kh nng n nh ca ngi thu. Phng php 2 (phng php u t): xc nh t sut vn ha cn c vo bnh qun gia quyn ca t sut thu hi vn v li sut k vng ca nh u t, trong  quyn s l t trng vn huy ng t cc ngun khc nhau u t vo ti sn, theo cng thc sau: M x Rm + (1-M) x Re = R0 Trong : R0 : t sut vn ha, M: t trng vn vay ngn hng trong tng s vn u t vo ti sn, (1-M): t trng vn huy ng t c ng trong tng s vn u t vo ti sn, Rm: t sut thu hi vn, Re: li sut k vng ca nh u t. Phng php 3 (phng php so snh): t sut vn ha p dng cho ti sn cn thm nh gi xc nh bng cch so snh, rt ra t nhng t sut vn ha ca cc ti sn tng t trn th trng. T sut vn ha ca cc ti sn ny c tnh bng cch ly thu nhp rng t kinh doanh ti sn chia cho gi bn. V d v cc phng php xc nh t sut vn ha ti ph lc s 1 ca tiu chun ny. 08- Phng php dng tin chit khu ( DCF) 8.1 Ni dung: Phng php dng tin chit khu l phng php c tnh gi tr ca ti sn bng cch chit khu tt c cc khon thu, chi ca dng tin d kin pht sinh trong tng lai v thi im hin ti, c tnh n yu t lm pht v khng n nh ca thu nhp. 8.2 Cng thc Trng hp dng tin khng u  EMBED Equation.3  Trong : V EMBED Equation.3  : Gi tr th trng ca ti sn, CFt : Thu nhp nm th t, Vn : Gi tr thu hi ca ti sn vo nm th n, n : Thi gian nm gi ti sn, r : t sut chit khu. Trng hp dng tin u  EMBED Equation.3  8.3 Cc bc tin hnh Bc 1: c tnh doanh thu t vic khai thc ti sn. Bc 2: c tnh chi ph lin quan n vic khai thc ti sn. Bc 3: c tnh thu nhp rng hay dng tin t doanh thu v chi ph. Bc 2: c tnh gi tr thu hi ca ti sn vo cui k. Bc 3: c tnh t sut vn ho thch hp. Bc 4: Xc nh gi tr ti sn bng cng thc nu trn. V d v phng php vn ha trc tip v phng php dng tin chit khu xem ph lc s 02 km theo tiu chun ny.     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