NH GI V GI TR C N H

THEO CCH TR

NG H P

I U CH NH CPI

Nh anh bi t, th i i m k ph l c h p ng gi m gi 12% cho cc c n h bn trong t1 l th i i m cc c n h ny c thanh ton 3 l n (b ng 50% gi tr theo h p ng k k t ban u, v b ng 56.82% gi tr sau khi gi c n h c u i gi m 12%). Sau khi gi m gi, cng ty ch tr ng s p d ng chnh sch gi i u ch nh theo ch s CPI. Theo , s c 2 m c th i gian xc nh lm k g c i u ch nh: 1. K g c l k t c c ban u: T ng thanh ton 3 l n u cho c n h s coi nh g p thnh l n thanh ton u tin, v tnh l 56.82%. T ng gi tr h p ng quy ra VND c xc nh theo t gi k tc c xc nh gi tr v m c i u ch nh cho 43.18% cn l i ch a thanh ton. y l ph ng php ang p d ng th c t . 2. K g c l k thanh ton l n 3 theo h p ng ban u: Khi , t ng 3 l n thanh ton v n c coi nh l n thanh ton u tin, v tnh l 56.82%. Lc ny t ng gi tr h ng quy ra VND xc nh gi tr thanh ton cho 43.18% cn l i s b ng t ng 3 l thanh ton u tin + gi tr ph n cn l i ch a thanh ton (USD) quy i theo t gi c k th 3. u p n a

Ngoi ra, xc nh m c chnh l ch v gi tr c n h tr c v sau khi gi m gi 12%, b ng tnh nh gi d i y l y c n h i n hnh l E2 -1402 s cung c p thm cc thng tin chi ti t. Theo , xt c n h i n hnh c a khu R ng C bn trong c t ng gi bao g m VAT l 108,665.85 (USD) , th: t 1 l E2-1402, di n tch 83.3m2,

Sau khi gi m gi, tnh theo ph ng php i u ch nh CPI ang p d ng, v i gi thi t i u ch nh CPI l 0.4% cho m i thng, th t ng gi thanh ton c a c n h ny s l 1,930,844,541 VND. y l gi tr k v ng khch hng se ph i thanh ton cho ton b gi tr c n h (ch a tnh ph b o tr 2%) . N u tr c cng ty k k t Ph l c i u ch nh gi m gi c n h v p d ng cch xc nh k g c i u ch nh theo 2.) nh nu trn th t ng thanh ton c a c n h s l 1,947,387,909 VND, cao h n kho ng 0.86% theo ph ng php ang p d ng th c t . Gi s gi khng gi m v h p ng khng quy nh cc l n thanh ton sau s i u ch nh theo CPI, gi nguyn t gi k tc c xc nh gi tr c n h th t ng thanh ton s l 2,073,344,418 VND, cao h n so v i ph ng php ang p d ng l 7.38% V i cc gi nh v t gi v l ch thanh ton c a h p ng nh k k t ban u, t ng thanh ton s ln t i 2,216,375,843 VND, cao h n so v i ph ng php ang p d ng kho ng 14.8%.

Nh v y, v i cch xc nh k g c l k t c c v ph ng php tnh gi i u ch nh CPI theo Ph l c 7 k k t, th c t khch hng l bn c l i nhi u h n t ch ng trnh u i gi m gi cng ty ang th c hi n.

B NG TNH GI V SO SNH GI C N H C nh s : Di n tch: n gi (USD): T ng gi (USD) bao g m VAT: Gi

C I U CH NH CPI

E2-1402 83.3

108,665.85 Khng gi m gi Tnh theo t gi ngy thanh ton (A) 518,336,105 317,766,112 226,242,300 224,938,310 228,198,285 700,894,733 2,216,375,843 14.79% Ko i u ch nh CPI, tnh theo t gi k tc c (B) 518,336,105 311,001,663 207,334,442 207,334,442 207,334,442 622,003,325 2,073,344,418 7.38%

nh l ch thanh ton v n theo nh th i i m t c c S thng % Gi tr h p L n thanh ton tnh T gi Thanh ng t i k t k ton thanh ton g c
0 4 9 14 18 30 25% 15% 10% 10% 10% 30% 19080 19495 20820 20700 21000 21500

1/M t 2/Hai 3/Ba 4/B n 5/N m 6/Su

2,073,344,418 2,107,166,664 2,193,556,015 2,187,036,064 2,200,075,966 2,216,375,843

T ng thanh ton (VND) % chnh l ch so v i (C )

Gi m gi 12%, i u ch nh gi theo CPI S thng t k t c c 0 14 18 30 % thanh ton 56.82% 8% 5.18% 30% T gi k g c Tnh theo Ph l c 7-k g c l k t c c (C ) 1,062,344,516 154,137,400 101,316,148 613,046,478 1,930,844,541 L y k 3 lm g c i u ch nh ( D) 1,062,344,516 156,840,525 103,147,247 625,055,621 1,947,387,909 0.86% Gi tr h p ng t ik 3

L n thanh ton

1,2&3 4 5 6 T ng thanh ton % chnh l ch so v i (C )

19,080

1,922,065,255 (B ng t ng 3 l n thanh ton th c t + s cn l i tnh theo t gi l n thanh ton th 3)