| ja pom! wie! CONG TY TNHH KIEM TOAN VA THAM BINH GIA A AU Tru so: $6 257 phd Va Xuan Thiéu, phuong Phic Loi, quin Long Bién, Tp Ha Noi yy ell) pialll lll ) a! AITENTNY &. Valuation TRIM 8: more venetits J J CHUNG THU THAM DINH GIA $6: 210509/CTTDG-AAVC Tén Khich hing Ban quan ly dy an dau tw xfy dyng - 3 i huyén Thiy Nguyén Tai sin thim dink: Vat tw xy dyng Dy an dau tw xay dyng 2 gid dudng bao phia nam xa Thity Son i Mue dich thim : Két qua thim dinh gia duge sir dyng lam dinh gia co’ sé tham khao lap, phé duyét Tong dy toiin bude thiét ké ban vé thi cong Dy an dau tu xy dyng dung bao phia Nam xa Thiy Son. Thoidiémtham —_: Thang 04 nim 2021 dinh gid ee | J ral i Ha NOi, Thang 04 nim 2021 = um Scanned with CamScannera a al ia) ill) rll lll’ pl! pill’ ill ee ee ee ae | CONG TY TNHH KIEM TOAN VA THAM DINH GIA A AU ‘Try sé: $6 257 phé Vo Xuan Thiéu, phuéng Phic Loi, quén Long Bién, Tp Ha N6i MUC LUC CHUNG THU THAM BINH GIA Sees PHY LUC SO 01 : BANG TONG HOP DANH MUCTAISAN gy VA KET QUA THAM BINH GIA MEE Scanned with CamScanner« © N. CONG TY TNHH KIEM TOAN VA THAM BINH GIA A AU $6 257 phé Vd Xuan Thiéu, P. Phic Loi, Q. Long Bién, Ha N6i [AEG wr nc. Tel: (024) 3991 9688 * Fax: (024) 3991 9688 a al lll ee ee ee ee ee ee ee | = J. Mye dich thim djnh gids S6: 210509/CTTDG-AAVC Hai N6i, ngay 27 thang 4 niim 2021 CHUNG THU THAM DINH GIA Kinh gir: BAN QUAN LY DY’ AN DAU TU XAY DUNG HUYEN THUY NGUYEN C6ng ty TNHH Kiém toan va Thim dinh gid A Au giti ti Quy Co quan Chimg thu Tham dinh gid {ai sin, vat tr theo cde ndi dung dudi day: . Khach hang yéu cu thm dinh gia: Tén Khich hang: Ban quan ly dy én dau tu xay dung huyén Thay Nguyén_ Dja chi: $6 5 duéng Da Ning, thi trin Nui Déo, huyén Thay Nguyén, thanh phé Hai Phong Sé dign thogi: 0225 387 4148 Dai dign: Ong Pham Vin Hao Chite vy: Gidm déc . Théng tin vé tai sin thim djnh gid: Tén tai sin thim dinh gid la: Vat tw xay dung Dy én dau ur xdy dyng durdng bao phia nam xa Thity Son Dic diém Tai sin thim djnh gid: Dic diém tai sin vé mat kB thudt: (Chi tiét tai PHU LUC SO 01 : BANG TONG HOP DANH MUC TAI SAN VA KET QUA THAM DINH GIA dinh kém Chimg thw nay). Dic diém tai sin vé m@t Phap by: + Hang hoa méi 100%: han bi: Hop chinh; Ching nhan xuat xit; Ching nhjn chat lugng cita nha san xuat; Bio gid va hd so khac lién quan; + Tai sin thim dinh gié dim bao tinh phip ly dé luu thong trén thj truémg theo Phap luét Viet Nam. ‘Thoi diém thm djnh gid: Thang 04 nim 2021 + H6 so phip ly cia tai sin sau khi hoan thanh mua sim sé bao gm va kh6ng gi ding mua ban; Héa don Két qua thm dinh gid duge sit dung lim co sé tham khio lip, phé duyét ‘Téng dy toan bude thiét ké ban vé thi céng Dy an dau tu xay dug durémg bao phia Nam xa Thy Son. Cin cit php ly: Tuan thi va khong gidi han béi cdc van ban Phép ludt dui day: ‘Van ban php quy vé thim djnh gia: Lut gia s6 11/2012/QH13 ngay 20 thang 06 ndm 2012 cua Uy ban thuéng vu Quéc hoi; Nghj dinh sé 89/2013/ND-CP ngiy 06/08/2013 cia Chinh phi quy dinh chi tiét thi hanh mét s6 diéu cita Ludt gid vé thim dinh gia sé 11/2012/QH13; ¥ Nghj dinh sé 177/2013/ND-CP ngay 14/11/2013 ciia Chinh phi Quy dinh chi tiét va hudng din thi hanh mot sé digu cua Lugt gid; ant in ™ aT ae G a Scanned with CamScannerCe ee a ee ee ee ee ee ee ee ee ee ee ee u Nghj dinh sé 149/2016/ND-CP ngay 11/11/2016 cia Chinh Phi vé vige sira déi, bd sung mot s6 digu cia nghi dinh s6 177/2013/ND-CP ngay 14/11/2013 ciia chinh phi quy dinh chi tiét va huéng din thi hinh mot s6 diéu cita lat gid; ‘Thong tur s6 158/2014/TT-BTC ngay 27 thang 10 nim 2014 cia BO truéng B6 Tai chinh vé viée ban hinh Tiéu chudn Tham dinh gia Viét Nam sé 01, 02, 03, 04; ‘Thong tu s6 28/201S/TT-BTC ngiy 06/3/2015 cia BO Tai chinh vé vige ban hanh Tiéu chudn ‘Tham dinh gid Vigt Nam s6 05, 06, 07; ‘Thong tir s6 126/2015/TT-BTC ngiy 20/8/2015 ciia BO Tai chinh v.v ban hanh tigu chudin thim inh gid Vigt Nam s6 08, 09 va 10; ‘Thong tur 145/2016/TT-BTC ngay 16 thang 10 nm 2016 cita BG Tai chinh vé vige ban hinh Tiéu chudn thim dinh gia Vigt Nam s6 11; Thong tur s6 122/2017/TT-BTC ngay 15/11/2017 cia BO trudng BO Tai chinh vé vige ban hanh tigu chudin dinh gia Vigt Nam s6 12; Thong tr 6 06/2014/TT-BTC ngay 07/01/2014 cia BG trudng B6 Tai chinh vé viée ban hanh tiéu chudn thdm djnh gia Vigt Nam sé 13. Cae viin bin Phap ly eda AAVC va tai ligu Phap ly khae: Ding ky kinh doanh s6 0102255180 do Sé Ké hoach & Diu tu Ha Noi edp, dang ky lan dau ngiy 17/05/2007 va dang ky thay d6i lan thir 9 ngay 26/04/2019; Gidy chimg nhdn di digu kign kinh doanh dich vy thm dinh gié s6 308/TDG cp ln dau ngay 31 thing 8 nim 2018. Hé so dit ligu do khach hang cung cap; Dac diém kinh té - ky thudt ciia Tai sin thim dinh gid; Trén co so khdo sat thyc té tai san cdn thdm dinh gid tai théi diém Théing 04 nam 2021 Co so dit ligu cia Cong ty TNHH Kiém toan va Tham dinh gia A Au; Cie van ban phip ly vé Thim dinh gia va céc ti ligu lién quan khéc; Ce van ban phép ly, quy dinh cia Phap luat va cdc tai ligu lién quan khac. Cor sé git tri: Gia tri thi trang, "Gité tri thi irwéng Ia mite gid wée tink ciia tai séin tai thé diém, dia diém thém dinh gid, gitta mét bén ld ngwéi mua sin sdng mua va mét bén ld ngudi ban sén sang ban, trong mst giao dich khdch quan, déc ldp, c6 dii thong tin, céc bén tham gia hank ding mét ccich ob hieu biét, thin trong va khéng bj ép bude.” "Gid tri hj tring thé hign mice gid hink think erén thi tretmg cing Khai va cank tranh, Thi inwing nay 06 thé 1a thi truéng trong medic hod thi tring quac té, c6 thé bao gam nhiéu ngudi mua, nguoi bén hodc bao gém mét sé lwong han ché ngudi mua, nguéi ban," Gié tj thi truémg lam co sé cho thim dinh gid tai sin theo Thong tr 158/2014/TT-BTC ngay 27/10/2014 ciia BO Tai chinh ban hinh. Tiéu chuan s6 02 (TDGVNO2). Gia thiét va gia thiét dic bigt: Khong cd. Nguyén tie sir dyng dé tham djnh gia: Nguyén tic sir dung tt nhat va cé higu qua nhat; a Nguyén te cung - cau; Nguyén tie thay thé; Nguyén tic dong gop; an Scanned with CamScanner~ Nguyén tie canh tranh = Nguyén tic dy tinh Igi ich tong lai, 9. Cach tiép ein, phwong phap thim djnh gid: Co sé lugn: ‘Sau khi nghién etru hd so, tai 1igu va théng tin vé tai san thim dinh do khach hang cung clip, cin ‘it vao cae phuong phép thim dinh gid theo quy dinh hign hinh (TCTDGVN s6 08,09,10 Ban hinh kém theo Théng tr sé 126/2015/TT-BTC ngay 20/08/2015 cha B Tai Chinh). T6 chuyén vién da can nhic sir dung 02 Phuong phap tham dinh gid la Phwong phdp so sdnh (thuge céch cn tir thi truéng) vi Phong phap chi phi thay thé (thude cach tiép cin tir chi phi) 4 hanh viée thim dinh gid tri tai sin, Tuy nhién, 6 thé nhjin thay tai sin cin thim djnh 1a tai sin méi 100%, 6 kha nang tim duge cée nha cung cp sin sing ban trén thi truéng cling nhu digu kign théng tin giao djch tai san tong déng kha phé bién nén vige Iya chon cach tigp cn thi tng véi phuong phip chinh durge Iya chon la Phirong phdp so sdnh gid bin sé cho két qua tin cay hon. Trong khi dé Phuong phdp chi phi thay thé thudc cach tigp cn tir chi phi sé cho két qua tin c@y hon d6i véi nhiing tai san d& qua str dung do c6 xéc dinh ti yéu t6 hao mon cla tai san trong qué trinh tham dinh gid. Chinh vi vay, sau khi cin nhic gitta cae phwong phép, t chuyén vién quyét dinh sir dung Phwong php so sinh thude cach tiép can tir thj trong Lim Phuong php chinh dé xac djnh gia trj ciia tai sin can thdm dinh gid. Ngoai ra do yéu cau cdp bach (ciia khach hing), thei gian han ché, vige thu th§p thém thong tin ae 6 thé sit dung thém phuong phap khae dé uc tinh gid trj tai sin la rt khé khan. Do vay, két qua ude tinh theo Phuong phap trén, sau khi durge kiém chimg mét ciich phi hgp, chink 18 gid trj cua tai san tai thoi diém thm dinh gid. a. Cach tiép cin Ciich tigp can thi trudng a cach thite xéc dinh gid tri cha tai sin thim dinh gid théng qua vige so ‘anh tai san thim dinh gid véi cae tai sin gidng hét hoge trong duong da ¢6 cdc thong tin vé gid trén thi trong. b. Phuong phap tham djnh gid Phuong phép so sénh la phuong phap thim dinh gid, xac dinh gid tr] ciia tai sin thim dinh gid dua trén cor s6 phan tich mite gia ciia céc tai sin so sinh dé ude tinh, xac dinh gid tri cba tdi sin thim dinh gia. Phuong phap so sanh thudc céch tiép cn tir thi trudng. 10, Két qua thim djnh gia. ‘Trén co s6 cdc hé so, tai ligu do Ban quan ly dy an dau tw xdy dymg huygn Thiy Nguyén cung cp, qua khio sat thye t8, vi cde phong phap thim dinh gid duge 4p dung trong tinh toan. (Céng ty TNHH Kiém toan va Thm dinh gia A Au thong bio két qua thm dinh tai sin la: Vat tu xy dng Dy dn dau tw xy dung duéng bao phia nam xa Thiy Son do Ban quan ly dy an du te xy dug huyén Thy Nguyén dé nghi thim dinh gid tai thoi diém Thang 04 nim 2021 nhu sau: stT NQI DUNG KET QUA THAM DIN Ghi eit 1 |Gid tri tai sin thim dinh gid 81.536.201 PHY LUC SO 01 TONG CONG: 1.536.201 | VND sm Scanned with CamScanner1 a a a a ci lll) lll! n | 4 ee ee = Ghi chit: - Gia trj tai san thdm dinh néu trén chua bao gdm thué GTGT va cdc chi phi phat sinh lién quan, + Sin phim ban ra dim béo mdi 100%, day dii chimg nhan CO, CQ (néu 66) theo quy dinh; bio hanh, bao tri theo tigu chudn ca nha san xuat. (Két qué tham dink gid diege whe tinh vé trinh bay theo PHU LUC SO 01. dinh kém Ching thie thim dink gié nay) KET LUAN: Gia tr tai sin cin thém djnh gid la: 81,536,201 ddng Bing chit: Tam mwoi mat trigu nam tram ba mucoi sdu ngan hai tram lé mot ding/. 11. Nhiing digu khoain logi trir va han ché ctia Chieng thy va két qua thiim djnh git, = Céng ty TNHH Kiém toan va Thdm dinh gia A Au (sau day viét tit 14 AAVC) chi chju trich nhigm vé gid déi véi s6 lngng tai san, vat tr duge thim dinh gia (khéng ap dung cho sé hrgng lin hon), © de diém phap ly, kinh té- ky thug va hign trang durge m6 ta chi tiét trong Chung thir va vin bin (bin chinh va ban sao) do AVC phat hanh, Céc bin sao khOng c6 xe nbjin cla AAVC hode ctia co quan céng chimg Nha nude déu khong cé gid tri. = Tai san thiim dinh gid di duge thé chp vay vén hoic cm cé hay chua khéng thuée pham vi cia chimg thu thim dinh gid nay. = Chimg thu va két qui Thim dinh gid do AVC phat han chi c6 higu lye khi ce bén tham gia Hop déng dich vu thim dinh gid hoan tat cdc thi tue vé Hop déng theo luat dinh. Chimg thu cd higu lye trong thoi han 90 ngay (gdm ca ngay nghi, ngay 18) ké tir ngay ky ban hanh. Trung hop, Khach hang khéng thye hign diy dii cdc nghia vy bao gom va khéng gidi han nghia vu thanh todn a ghi trong Hyp déng dich vy thdm dinh gid thi m&c nhién coi la Hop déng vé higu va khong con wi tri php Ly. ~ Két qua thm dinh gia durge tu vn cho khach hing trong diéu kign gigi han boi cac thong tin thi truémg ma AAVC thu thap tai thoi diém thim dinh gid. Cac ché 49 khuyén mai, gidm gid hay bat ky hoat déng mang tinh ky thugt thong mai tong ty nao khée khong thude tréch nhigm xem xét cla AAVC. Chit tai sin c6 quyén quyét dinh mite gid tai sin trong giao dich cy thé dam bao higu gute cao nha shes guy stink hid inh ~ Chimng thu va két qua Thim dinh gia nay chi duge sit dung gidi han boi Co quan duge ghi trong chimg thu, Ngoai Co quan néu trén, khong c6 bat cit di tugng nao duge tham khio hay sit dung tai ligu nay ma khéng duge phép cla AAVC. AAVC khéng chju trich nhiém phap ly déi voi bat cir t6n that néo phat sinh tir vige tham khéo hay sit dung tai ligu nay néu don vj dé khong duge AAVC cho phép sir dung chimg thu. - AAVC dat sy tin tuég tuyét déi vao nhitng thong tin ma Co quan cung cdp bing vin ban, tur, email, ghi chép, 10i ndi, ghi 4m, phong van.... khi khao sat hign trang, thu thaip théng tin vé tai san thm dinh gié. Theo 46, Khéch hang va cdc bén lién quan chju tréch nhigm vé tinh chinh xéc cua danh myc, s6 lugng va cac théng tin khde lién quan dén tai san duge thim djnh gid di cung cip cho AAVC trong qué trinh thim djnh gid tai sin. AAVC khdng c6 trach nhigm kiém tra tinh xac thye cua ban sao nhimg vin bin php IY c6 lién quan dén tai san thim dinh gié do Khich hing va céc bén lign quan cung cap so véi ban géc, 12. Théi han cé6 higu lye cia Ching thw thm djnh gia. ~ Tho han c6 higu lye eta Chimg thu thim dinh gid trong vong 90 ngay lam vige ké ti ngiy ky ban hiinh Chimng thir Thim dinh gia. ot Scanned with CamScanner ~~ warae ee =_ = z= fi 13. Cie tai ligu kém theo. = PHYLUCSO01 kém theo; = Hé so phap ly 1ién quan dén tai sin. Chimg thy thim dinh gid durge lap thinh 04 ban tiéng Vigt cé gia tri phap IY nhu nhau, Ban quan ly dy an déu tw xy dyng huygn Thy Nguyén git 03 bin, Céng ty TNHH Kiém toan va Thim dinh gié A Au gitt 01 ban. ‘Moi hinh thite sao chép Chimg thu Thim dinh gid khéng cd sy déng ¥ bing van bin cua Cong ty ‘TNHH Kiém toan va Tham dinh gid A Au déu la hanb vi vi pham Phap lugt. CONG TY TNHH KIEM TOAN VA THAM. BINH GIA A AU ‘Thim djnh vien Nguyén Thi Nguyét Va Khanh Linh ‘$6 Thé thim dinh vién vé gid: VIII13.892 86 Thé thiim djnh vién vé gid: IX14.1143 ™ Scanned with CamScannerRB foor’sr loor6r I w 6 J000'0SL Jo00'0SL I oq I 1000's looo's 1 uw an 63] LI 1000 00¢ 1000'00¢ 1 Ag ‘Wig*|=>089 nary yowo uEYd rep BugLL :uax ov] 1d ABD} 9T loooses's —_fooorses'e 1 |» wyd gor 3u99] St }000'000's }000°000°s 1 Ago WOT I-O1 M3 WE"| Twp rut Yow 998 yUrY Fuonp “we ovd :ovu Buoy] ALD) pL looo'00z loo0'00z 1 | «I looo'ozz loooozz 1 | co 1180] wep ep toud deo] cr Jo00'e1r Jo00'ey % cu Buea WO] IT Jooo'ent fooo'ert 1 | wep ugu | OF looorese looo'ese 1 fw OTS II U ED] 6 loov'oze's looo'oze's 1 100 woi-> dom uap reo] gs. 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