??ࡱ?>?? pr????mno????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????[? ????bjbj  >?pa!\pa!\? ???????JJ?W?W?W?W?W?????W?W?W?W??Y??Wrd?ZZh\h\h\h\C]f?^?U_X1c3c3c3c3c3c3c$ TV: B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 28/2021/TT-BTCH? N?i, ng?y 27 th?ng 4 nm 2021TH?NG T?BAN H?NH TI?U CHU?N TH?M ?NH GI? VI?T NAM S? 12Cn c? Lu?t gi? s? 11/2012/QH13 ng?y 20 th?ng 6 nm 2012;Cn c? Ngh? ?nh s? 89/2013/N-CP ng?y 06 th?ng 8 nm 2013 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t gi? v? th?m ?nh gi?;Cn c? Ngh? ?nh s? 12/2021/N-CP ng?y 24 th?ng 2 nm 2021 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 89/2013/N-CP ng?y 06 th?ng 8 nm 2013 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t gi? v? th?m ?nh gi?;Cn c? Ngh? ?nh s? 150/2020/N-CP ng?y 25 th?ng 12 nm 2020 c?a Ch?nh ph? v? chuy?n ?n v? s? nghi?p c?ng l?p th?nh c?ng ty c? ph?n;Cn c? Ngh? ?nh s? 87/2017/N-CP ng?y 26 th?ng 07 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a C?c tr??ng C?c Qu?n l? gi?,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? ban h?nh Ti?u chu?n th?m ?nh gi? Vi?t Nam s? 12:i?u 1. Ban h?nh k?m theo Th?ng t? n?y Ti?u chu?n th?m ?nh gi? Vi?t Nam s? 12 - Ti?u chu?n th?m ?nh gi? doanh nghi?p.i?u 2. X?c ?nh gi? tr? th??ng hi?u c?a ?n v? s? nghi?p c?ng l?pKhi ?p d?ng ph??ng ph?p t?i s?n theo quy ?nh t?i i?u 23 c?a Ngh? ?nh s? 150/2020/N-CP ng?y 25 th?ng 12 nm 2020 c?a Ch?nh ph? v? chuy?n ?n v? s? nghi?p c?ng l?p th?nh c?ng ty c? ph?n, gi? tr? th??ng hi?u c?a ?n v? s? nghi?p c?ng l?p ??c x?c ?nh theo ph??ng ph?p x?c ?nh gi? tr? t?i s?n v? h?nh kh?ng x?c ?nh ??c n?u t?i ti?t a i?m 5.5 m?c 5 Ph?n II c?a Ti?u chu?n th?m ?nh gi? Vi?t Nam s? 12 k?m theo.Ch? ti?u v? thu nh?p c?a ?n v? s? nghi?p c?ng l?p ??c x?c ?nh theo ph?p lu?t v? c? ch? t? ch? t?i ch?nh c?a ?n v? s? nghi?p c?ng l?p.i?u 3. T? ch?c th?c hi?n1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 01 th?ng 7 nm 2021.2. Th?ng t? s? 122/2017/TT-BTC ng?y 15/11/2017 c?a B? T?i ch?nh ban h?nh Ti?u chu?n th?m ?nh gi? Vi?t Nam s? 12 h?t hi?u l?c k? t? ng?y Th?ng t? n?y c? hi?u l?c thi h?nh.3. C?c Qu?n l? gi? ch? tr?, ph?i h?p v?i c?c c? quan c? li?n quan ch? ?o, h??ng d?n, ki?m tra vi?c th?c hi?n c?c quy ?nh t?i Ti?u chu?n th?m ?nh gi? ban h?nh k?m theo Th?ng t? n?y v? c?c vn b?n ph?p lu?t c? li?n quan.4. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c, ? ngh? c?c ?n v? ph?n ?nh v? B? T?i ch?nh ? h??ng d?n gi?i quy?t v? s?a ?i, b? sung cho ph? h?p./. N?i nh?n: - Th? t??ng, c?c Ph? Ph? t??ng Ch?nh ph?; - Vn ph?ng Ch?nh ph?; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng Qu?c h?i; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - To? ?n nh?n d?n t?i cao; - Vi?n Ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - UBND c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; - C?ng b?o; - C?c Ki?m tra vn b?n - B? T? ph?p; - Ph?ng Th??ng m?i v? C?ng nghi?p Vi?t Nam; - H?i Th?m ?nh gi? Vi?t Nam; c?c doanh nghi?p th?m ?nh gi?; - Website Ch?nh ph?; - Website B? T?i ch?nh; - L?u: VT; QLG (VT,TG)KT. B? TR??NG TH? TR??NG T? Anh Tu?nH? TH?NG TI?U CHU?N TH?M ?NH GI? VI?T NAMTI?U CHU?N TH?M ?NH GI? VI?T NAM S? 12 TH?M ?NH GI? DOANH NGHI?P(K? hi?u: TGVN 12) (Ban h?nh k?m theo Th?ng t? s? 28/2021/TT-BTC ng?y 27 th?ng 4 nm 2021 c?a B? tr??ng B? T?i ch?nh)I. QUY ?NH CHUNG1. Ph?m vi i?u ch?nh: Ti?u chu?n n?y quy ?nh v? h??ng d?n th?c hi?n th?m ?nh gi? doanh nghi?p.2. ?i t??ng ?p d?ng: Th?m ?nh vi?n v? gi?, doanh nghi?p th?m ?nh gi?, c?c t? ch?c v? c? nh?n kh?c th?c hi?n ho?t ?ng th?m ?nh gi? theo quy ?nh c?a Lu?t gi? v? c?c quy ?nh kh?c c?a ph?p lu?t c? li?n quan. C?c t? ch?c, c? nh?n tr?n ??c g?i chung l? th?m ?nh vi?n trong Ti?u chu?n n?y.3. Kh?ch h?ng th?m ?nh gi? v? b?n th? ba s? d?ng k?t qu? th?m ?nh gi? (n?u c?) theo h?p ?ng th?m ?nh gi? ? k? k?t c?n nghi?n c?u ? c? hi?u bi?t v? c?c quy ?nh trong ti?u chu?n n?y nh?m h?p t?c v?i doanh nghi?p th?m ?nh gi? trong qu? tr?nh th?m ?nh gi?.4. Gi?i th?ch t? ng?T?i s?n ho?t ?ng l? nh?ng t?i s?n s? d?ng trong qu? tr?nh ho?t ?ng s?n xu?t, kinh doanh c?a doanh nghi?p v? g?p ph?n t?o ra doanh thu b?n h?ng v? cung c?p d?ch v? ho?c gi?p ti?t gi?m chi ph? ho?t ?ng s?n xu?t, kinh doanh c?a doanh nghi?p.T?i s?n phi ho?t ?ng l? nh?ng t?i s?n kh?ng tham gia v?o ho?t ?ng s?n xu?t, kinh doanh c?a doanh nghi?p, bao g?m: kho?n ?u t? v?o c?ng ty kh?c (tr? tr??ng h?p c?c doanh nghi?p c?n th?m ?nh gi? l? c?c c?ng ty ?u t? t?i ch?nh); c?c kho?n ?u t? t?i ch?nh ng?n h?n; ti?n m?t v? c?c kho?n t??ng ??ng ti?n; t?i s?n thu?c quy?n s? h?u, s? d?ng c?a doanh nghi?p kh?ng ?ng g?p v?o vi?c t?o ra thu nh?p cho doanh nghi?p nh?ng v?n c? gi? tr? (t?i s?n ch?a khai th?c, b?ng s?ng ch? ch?a s? d?ng, quy?n s? d?ng ?t, quy?n thu? ?t ch?a khai th?c theo k? ho?ch kinh doanh c?a doanh nghi?p, ho?c d? ki?n chuy?n nh??ng/b?n do kh?ng c? nhu c?u s? d?ng...); t?i s?n thu?c quy?n s? h?u, s? d?ng c?a doanh nghi?p c? t?o ra thu nh?p cho doanh nghi?p nh?ng kh?ng g?p ph?n t?o ra doanh thu b?n h?ng v? cung c?p d?ch v? ho?c kh?ng gi?p ti?t gi?m chi ph? ho?t ?ng s?n xu?t, kinh doanh c?a doanh nghi?p c?n th?m ?nh gi? (quy?n s? d?ng ?t, quy?n thu? ?t khai th?c kh?ng ?ng v?i ng?nh ngh? kinh doanh c?a doanh nghi?p,..) v? t?i s?n phi ho?t ?ng kh?c.Gi? tr? doanh nghi?p ho?t ?ng li?n t?c l? gi? tr? doanh nghi?p ang ho?t ?ng v?i gi? thi?t doanh nghi?p s? ti?p t?c ho?t ?ng sau th?i i?m th?m ?nh gi?.Gi? tr? doanh nghi?p ho?t ?ng c? th?i h?n l? gi? tr? doanh nghi?p ang ho?t ?ng v?i gi? thi?t tu?i ?i c?a doanh nghi?p l? h?u h?n do doanh nghi?p bu?c ph?i ch?m d?t ho?t ?ng sau m?t th?i i?m ??c x?c ?nh trong t??ng lai.Gi? tr? doanh nghi?p thanh l? l? gi? tr? doanh nghi?p v?i gi? thi?t c?c t?i s?n c?a doanh nghi?p s? ??c b?n ri?ng l? v? doanh nghi?p s? s?m ch?m d?t ho?t ?ng sau th?i i?m th?m ?nh gi?.II. N?I DUNG TI?U CHU?N1. L?a ch?n c? s? gi? tr? v? s? d?ng b?o c?o t?i ch?nh trong th?m ?nh gi? doanh nghi?p1.1. C? s? gi? tr? c?a th?m ?nh gi? doanh nghi?pC? s? gi? tr? doanh nghi?p l? gi? tr? th? tr??ng ho?c gi? tr? phi th? tr??ng. C? s? gi? tr? doanh nghi?p ??c x?c ?nh tr?n c? s? m?c ?ch th?m ?nh gi?, ?c i?m ph?p l?, ?c i?m kinh t? - k? thu?t v? ?c i?m th? tr??ng c?a doanh nghi?p c?n th?m ?nh gi?, y?u c?u c?a kh?ch h?ng th?m ?nh gi? t?i h?p ?ng th?m ?nh gi? (n?u ph? h?p v?i m?c ?ch th?m ?nh gi?) v? quy ?nh c?a ph?p lu?t c? li?n quan. C?c n?i dung kh?c th?c hi?n theo quy ?nh t?i Ti?u chu?n th?m ?nh gi? Vi?t Nam s? 2 v? s? 3.Cn c? v?o tri?n v?ng th?c t? c?a doanh nghi?p, th? tr??ng kinh doanh c?a doanh nghi?p, m?c ?ch th?m ?nh gi? v? quy ?nh c?a ph?p lu?t, th?m ?nh vi?n ?a ra nh?n ?nh v? t?nh tr?ng ho?t ?ng, t?nh tr?ng giao d?ch (th?c t? ho?c gi? thi?t) c?a doanh nghi?p c?n th?m ?nh gi? sau th?i i?m th?m ?nh gi?. Th?ng th??ng gi? tr? c?a doanh nghi?p l? gi? tr? doanh nghi?p ho?t ?ng li?n t?c. Trong tr??ng h?p th?m ?nh vi?n nh?n ?nh r?ng doanh nghi?p s? ch?m d?t ho?t ?ng sau th?i i?m th?m ?nh gi? th? gi? tr? c?a doanh nghi?p s? l? gi? tr? doanh nghi?p ho?t ?ng c? th?i h?n ho?c gi? tr? thanh l?.Vi?c ?p d?ng c?c ph??ng ph?p th?m ?nh gi? doanh nghi?p c?n ph? h?p v?i c? s? gi? tr? doanh nghi?p v? nh?n ?nh c?a th?m ?nh vi?n v? tr?ng th?i ho?t ?ng c?a doanh nghi?p t?i v? sau th?i i?m th?m ?nh gi?.1.2. S? d?ng b?o c?o t?i ch?nh trong th?m ?nh gi? doanh nghi?pCn c? v?o c?ch ti?p c?n, ph??ng ph?p th?m ?nh gi? doanh nghi?p ??c l?a ch?n, th?i i?m th?m ?nh gi? v? ?c i?m c?a doanh nghi?p c?n th?m ?nh gi?, th?m ?nh vi?n ph?n t?ch, ?nh gi? ? s? d?ng B?o c?o t?i ch?nh c?a doanh nghi?p cho ph? h?p v? ?u ti?n s? d?ng B?o c?o t?i ch?nh ? ??c ki?m to?n, so?t x?t b?i ?n v? ki?m to?n ?c l?p.M?t s? l?u ? khi s? d?ng b?o c?o t?i ch?nh trong th?m ?nh gi? doanh nghi?p bao g?m:- Th?m ?nh vi?n ?i chi?u, ki?m tra t?nh h?p l? c?a b?o c?o t?i ch?nh ? b?o ?m ? tin c?y, tr??ng h?p c?n thi?t, th?m ?nh vi?n ? ngh? doanh nghi?p ??c th?m ?nh gi? i?u ch?nh l?i b?o c?o t?i ch?nh v? s? s?ch k? to?n tr??c khi ?a v?o ph?n t?ch th?ng tin, ?p d?ng c?c c?ch ti?p c?n v? ph??ng ph?p th?m ?nh gi?. Tr??ng h?p doanh nghi?p c?n th?m ?nh gi? kh?ng i?u ch?nh th? th?m ?nh vi?n x?c ?nh ch?nh l?ch v? c? ph?n t?ch r? n?i dung, cn c? i?u ch?nh v? ghi r? trong B?o c?o k?t qu? th?m ?nh gi?.- Khi s? d?ng s? li?u t? b?o c?o t?i ch?nh ch?a ??c ki?m to?n, so?t x?t, ho?c b?o c?o t?i ch?nh ??c ki?m to?n, so?t x?t nh?ng c? ? ki?n kh?ng ph?i l? ? ki?n ch?p nh?n to?n ph?n th? th?m ?nh vi?n ph?i n?u r? h?n ch? n?y trong ph?n h?n ch? c?a Ch?ng th? v? B?o c?o k?t qu? th?m ?nh gi? ? kh?ch h?ng th?m ?nh gi? v? ng??i s? d?ng k?t qu? th?m ?nh gi? ??c bi?t.- ?i v?i ph??ng ph?p trong c?ch ti?p c?n t? th? tr??ng: khi s? d?ng s? li?u t? b?o c?o t?i ch?nh c?a doanh nghi?p c?n th?m ?nh gi?, doanh nghi?p so s?nh ? t?nh to?n c?c ch? ti?u: thu nh?p tr?n m?t c? phi?u (EPS), l?i nhu?n tr??c thu?, l?i vay v? kh?u hao (EBITDA) trong t?nh to?n c?c t? s? th? tr??ng nh?m m?c ?ch th?m ?nh gi?, th?m ?nh vi?n c?n i?u ch?nh ? lo?i tr? thu nh?p v? chi ph? c?a c?c t?i s?n phi ho?t ?ng, c?c kho?n chi ph?, thu nh?p b?t th??ng, kh?ng mang t?nh th??ng xuy?n.- ?i v?i ph??ng ph?p trong c?ch ti?p c?n t? thu nh?p: khi s? d?ng s? li?u v? l?i nhu?n t? b?o c?o t?i ch?nh trong c?c nm g?n nh?t c?a doanh nghi?p c?n th?m ?nh gi? nh?m m?c ?ch d? b?o d?ng thu nh?p h?ng nm trong t??ng lai c?a doanh nghi?p c?n th?m ?nh gi?, th?m ?nh vi?n c?n lo?i tr? c?c kho?n chi ph?, thu nh?p b?t th??ng, kh?ng mang t?nh th??ng xuy?n; lo?i tr? thu nh?p v? chi ph? c?a c?c t?i s?n phi ho?t ?ng.- C?c kho?n chi ph?, l?i nhu?n kh?ng mang t?nh th??ng xuy?n bao g?m: c?c kho?n chi ph? li?n quan ?n vi?c t?i c?u tr?c doanh nghi?p; c?c kho?n tng, gi?m ghi nh?n khi b?n t?i s?n; thay ?i c?c nguy?n t?c h?ch to?n k? to?n; ghi nh?n gi?m gi? h?ng t?n kho; suy gi?m l?i th? th??ng m?i; x?a s? n?; t?n th?t ho?c l?i ?ch t? c?c quy?t ?nh c?a t?a ?n v? c?c kho?n l?i nhu?n, chi ph? kh?ng th??ng xuy?n kh?c. C?c kho?n m?c n?y khi i?u ch?nh ph?i xem x?t ?n t?c ?ng c?a thu? thu nh?p doanh nghi?p (n?u c?).2. C?c c?ch ti?p c?n v? ph??ng ph?p th?m ?nh gi? doanh nghi?pC?c c?ch ti?p c?n ?p d?ng trong th?m ?nh gi? doanh nghi?p bao g?m: c?ch ti?p c?n t? th? tr??ng, c?ch ti?p c?n t? chi ph? v? c?ch ti?p c?n t? thu nh?p. Doanh nghi?p th?m ?nh gi? c?n l?a ch?n c?c c?ch ti?p c?n, ph??ng ph?p th?m ?nh gi? tr?n c? s? h? s?, t?i li?u ??c cung c?p v? th?ng tin t? thu th?p ? th?m ?nh gi? doanh nghi?p.- Trong c?ch ti?p c?n t? th? tr??ng, gi? tr? doanh nghi?p ??c x?c ?nh th?ng qua gi? tr? c?a doanh nghi?p so s?nh v?i doanh nghi?p c?n th?m ?nh gi? v? c?c y?u t?: quy m?; ng?nh ngh? kinh doanh ch?nh; r?i ro kinh doanh, r?i ro t?i ch?nh; c?c ch? s? t?i ch?nh ho?c gi? giao d?ch ? th?nh c?ng c?a ch?nh doanh nghi?p c?n th?m ?nh gi?. Ph??ng ph?p ??c s? d?ng trong c?ch ti?p c?n t? th? tr??ng ? x?c ?nh gi? tr? doanh nghi?p l? ph??ng ph?p t? s? b?nh qu?n v? ph??ng ph?p gi? giao d?ch.- Trong c?ch ti?p c?n t? chi ph?, gi? tr? doanh nghi?p ??c x?c ?nh th?ng qua gi? tr? c?c t?i s?n c?a doanh nghi?p. Ph??ng ph?p ??c s? d?ng trong c?ch ti?p c?n t? chi ph? ? x?c ?nh gi? tr? doanh nghi?p l? ph??ng ph?p t?i s?n.- Trong c?ch ti?p c?n t? thu nh?p, gi? tr? doanh nghi?p ??c x?c ?nh th?ng qua vi?c quy ?i d?ng ti?n thu?n trong t??ng lai c? th? d? b?o ??c v? th?i i?m th?m ?nh gi?. Ph??ng ph?p ??c s? d?ng trong c?ch ti?p c?n t? thu nh?p ? x?c ?nh gi? tr? doanh nghi?p l? ph??ng ph?p chi?t kh?u d?ng ti?n t? do c?a doanh nghi?p, ph??ng ph?p chi?t kh?u d?ng c? t?c v? ph??ng ph?p chi?t kh?u d?ng ti?n t? do v?n ch? s? h?u.Khi x?c ?nh gi? tr? doanh nghi?p b?ng c?ch ti?p c?n t? thu nh?p c?n c?ng gi? tr? c?a c?c t?i s?n phi ho?t ?ng t?i th?i i?m th?m ?nh gi? v?i gi? tr? chi?t kh?u d?ng ti?n c? th? d? b?o ??c c?a c?c t?i s?n ho?t ?ng t?i th?i i?m th?m ?nh gi?. Trong tr??ng h?p kh?ng d? b?o ??c m?t c?ch ?ng tin c?y d?ng ti?n c?a m?t s? t?i s?n ho?t ?ng th? th?m ?nh vi?n c? th? kh?ng d? b?o d?ng ti?n c?a t?i s?n ho?t ?ng n?y v? x?c ?nh ri?ng gi? tr? c?a t?i s?n ho?t ?ng n?y ? c?ng v?o gi? tr? doanh nghi?p. Ri?ng ph??ng ph?p chi?t kh?u c? t?c th? kh?ng c?ng th?m ph?n t?i s?n phi ho?t ?ng l? ti?n m?t v? t??ng ??ng ti?n.3. Ph??ng ph?p t? s? b?nh qu?n3.1. Ph??ng ph?p t? s? b?nh qu?n ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? th?ng qua t? s? th? tr??ng trung b?nh c?a c?c doanh nghi?p so s?nh.Doanh nghi?p so s?nh l? doanh nghi?p th?a m?n c?c i?u ki?n sau:- T??ng t? v?i doanh nghi?p c?n th?m ?nh gi? v? c?c y?u t?: ng?nh ngh? kinh doanh ch?nh; r?i ro kinh doanh, r?i ro t?i ch?nh; c?c ch? s? t?i ch?nh.- C? th?ng tin v? gi? c? ph?n ??c giao d?ch th?nh c?ng tr?n th? tr??ng t?i th?i i?m th?m ?nh gi? ho?c g?n th?i i?m th?m ?nh gi? nh?ng kh?ng qu? 01 nm t?nh ?n th?i i?m th?m ?nh gi?.C?c t? s? th? tr??ng xem x?t ? s? d?ng trong ph??ng ph?p t? s? b?nh qu?n bao g?m: t? s? gi? tr?n thu nh?p b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr?n doanh thu b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr?n gi? tr? s? s?ch c?a v?n ch? s? h?u b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr? doanh nghi?p tr?n l?i nhu?n tr??c thu?, l?i vay v? kh?u hao b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr? doanh nghi?p tr?n doanh thu ( EMBED Equation.3 ).3.2. Tr??ng h?p ?p d?ng ph??ng ph?p t? s? b?nh qu?nC? ?t nh?t 03 doanh nghi?p so s?nh. ?u ti?n c?c doanh nghi?p so s?nh l? c?c doanh nghi?p ? ni?m y?t tr?n s?n ch?ng kho?n ho?c ng k? giao d?ch tr?n UPCoM.3.3. Nguy?n t?c th?c hi?n- C?ch th?c x?c ?nh c?c ch? s? t?i ch?nh, t? s? th? tr??ng ph?i nh?t qu?n ?i v?i t?t c? c?c doanh nghi?p so s?nh v? doanh nghi?p c?n th?m ?nh gi?.- C?c ch? s? t?i ch?nh, t? s? th? tr??ng c?a c?c doanh nghi?p so s?nh ??c thu th?p t? c?c ngu?n kh?c nhau ph?i ??c r? so?t, i?u ch?nh ? b?o ?m t?nh nh?t qu?n v? c?ch th?c x?c ?nh tr??c khi ?a v?o s? d?ng trong th?m ?nh gi?.3.4. C?c b??c x?c ?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p- B??c 1: ?nh gi?, l?a ch?n c?c doanh nghi?p so s?nh.- B??c 2: X?c ?nh c?c t? s? th? tr??ng ??c s? d?ng ? ??c t?nh gi? tr? doanh nghi?p c?n th?m ?nh gi?.- B??c 3: ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? tr?n c? s? c?c t? s? th? tr??ng ph? h?p ? s? d?ng v? th?c hi?n c?c i?u ch?nh kh?c bi?t.3.5. ?nh gi?, l?a ch?n c?c doanh nghi?p so s?nhTi?u ch? ?nh gi?, l?a ch?n c?c doanh nghi?p so s?nh bao g?m:(i) Doanh nghi?p so s?nh t??ng t? v?i doanh nghi?p c?n th?m ?nh gi? v? y?u t? ng?nh ngh? kinh doanh ch?nh. Trong nhi?u tr??ng h?p, c?c doanh nghi?p t??ng t? v?i doanh nghi?p c?n th?m ?nh gi? v? c?c y?u t? n?y c? th? ??c l?a ch?n t? c?c ?i th? c?nh tranh c?a doanh nghi?p c?n th?m ?nh gi?.(ii) Doanh nghi?p so s?nh t??ng t? v?i doanh nghi?p c?n th?m ?nh gi? v? a s? c?c ch? s? t?i ch?nh, bao g?m:- Ch? s? ph?n ?nh quy m? c?a doanh nghi?p: gi? tr? s? s?ch v?n ch? s? h?u, doanh thu thu?n, l?i nhu?n g?p v? b?n h?ng v? cung c?p d?ch v?.- Ch? s? ph?n ?nh kh? nng tng tr??ng c?a doanh nghi?p: t?c ? tng tr??ng l?i nhu?n sau thu? thu nh?p doanh nghi?p trung b?nh trong 03 nm g?n nh?t.- Ch? s? ph?n ?nh hi?u qu? ho?t ?ng c?a doanh nghi?p: t? su?t l?i nhu?n tr?n v?n ch? s? h?u (ROE), t? su?t l?i nhu?n tr?n t?i s?n (ROA).Th?m ?nh vi?n ti?n h?nh ?nh gi? theo c?c ti?u ch? tr?n ? l?a ch?n ??c ?t nh?t 03 doanh nghi?p so s?nh. T? s? th? tr??ng c?a c?c doanh nghi?p so s?nh n?y ??c s? d?ng ? ??c t?nh gi? tr? v?n ch? s? h?u v? gi? tr? doanh nghi?p c?n th?m ?nh gi?.3.6. X?c ?nh t? s? th? tr??ng ??c s? d?ng ? ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?:a) Th?m ?nh vi?n t?nh to?n c?c t? s? th? tr??ng c?a doanh nghi?p so s?nh, sau ? s? d?ng t?i thi?u 03 trong s? c?c t? s? th? tr??ng sau: t? s? gi? tr?n thu nh?p b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr?n doanh thu b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr?n gi? tr? s? s?ch c?a v?n ch? s? h?u b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr? doanh nghi?p tr?n l?i nhu?n tr??c thu?, l?i vay v? kh?u hao b?nh qu?n ( EMBED Equation.3 ), t? s? gi? tr? doanh nghi?p tr?n doanh thu thu?n ( EMBED Equation.3 ).b) Th?m ?nh vi?n l?a ch?n t? s? th? tr??ng s? d?ng ? ??c t?nh gi? tr? v?n ch? s? h?u, gi? tr? c?a doanh nghi?p c?n th?m ?nh gi? tr?n c? s? xem x?t s? ph? h?p c?a c?c t? s? th? tr??ng tr?n c? s? quy m?, ?c i?m c?a doanh nghi?p, ng?nh ngh? kinh doanh, th? tr??ng, t?nh t??ng ?ng. Th?m ?nh vi?n ?nh gi?, xem x?t vi?c i?u ch?nh c?c t? s? th? tr??ng c?a c?c doanh nghi?p so s?nh tr??c khi ?p d?ng v?o t?nh to?n gi? tr?. Trong tr??ng h?p i?u ch?nh t? s? th? tr??ng, c?c i?u ch?nh n?y ??c d?a tr?n s? li?u (n?u c?), kinh nghi?m v? kh?o s?t th? tr??ng hay c?c nghi?n c?u th? tr??ng.c) L?u ? khi x?c ?nh c?c t? s? th? tr??ng:- Thu nh?p tr?n m?i c? phi?u (EPS) ??c x?c ?nh tr?n c? s? thu nh?p c?a 01 nm g?n nh?t v?i th?i i?m th?m ?nh gi?, c?n xem x?t i?u ch?nh cho t?i s?n phi ho?t ?ng c?a c?c doanh nghi?p so s?nh.- Gi? c? ph?n c?a doanh nghi?p so s?nh ??c l?y l? m?c gi? ?ng c?a trong ng?y giao d?ch g?n nh?t c?a c?c c? ph?n n?y tr?n th? tr??ng ch?ng kho?n t?i th?i i?m th?m ?nh gi? v? c?c c? ph?n n?y ph?i c? giao d?ch trong v?ng 30 ng?y k? t? th?i i?m th?m ?nh gi? v? tr??c. Trong tr??ng h?p c? ph?n c?a doanh nghi?p so s?nh ch?a ni?m y?t tr?n s?n ch?ng kho?n ho?c ch?a ng k? giao d?ch tr?n UPCoM, gi? c? ph?n c?a doanh nghi?p so s?nh l? gi? c? ph?n c?a doanh nghi?p n?y ??c giao d?ch th?nh c?ng tr?n th? tr??ng g?n nh?t v?i th?i i?m th?m ?nh gi? nh?ng kh?ng qu? 01 nm t?nh ?n th?i i?m th?m ?nh gi?.- Gi? tr? s? s?ch c?a c? ph?n trong ch? s?  EMBED Equation.3  c?n l?u ? tr? ph?n gi? tr? s? s?ch c?a t?i s?n c? ?nh v? h?nh (c?c t?i s?n c? ?nh v? h?nh n?y kh?ng bao g?m quy?n s? d?ng ?t, quy?n khai th?c t?i s?n tr?n ?t) ? h?n ch? t?c ?ng c?a quy ?nh v? h?ch to?n k? to?n ?i v?i t?i s?n c? ?nh v? h?nh c? th? l?m sai l?ch k?t qu? th?m ?nh gi? trong tr??ng h?p c?c doanh nghi?p so s?nh, doanh nghi?p c?n th?m ?nh gi? c? t?i s?n c? ?nh v? h?nh trong b?ng c?n ?i k? to?n. Trong tr??ng h?p kh?ng tr? ph?n gi? tr? s? s?ch c?a t?i s?n c? ?nh v? h?nh ph?i n?u r? l? do.- Tham s? gi? tr? c?a c?c doanh nghi?p so s?nh (EV) trong t? s? th? tr??ng  EMBED Equation.3  v?  EMBED Equation.3  ??c t?nh theo c?ng th?c sau:Gi? tr? c?a doanh nghi?p=V?n h?a th? tr??ng c?a c? ph?n th??ng+Gi? tr? c?c kho?n n? c? chi ph? s? d?ng v?n+Gi? tr? c? ph?n ?u ?i (n?u c?)+L?i ?ch c?a c? ?ng kh?ng n?m quy?n ki?m so?t (n?u c?)-Gi? tr? ti?n v? c?c kho?n t??ng ??ng ti?n, gi? tr? c?a c?c t?i s?n phi ho?t ?ng kh?cTrong ?:+ Gi? tr? c?c kho?n n? c? chi ph? s? d?ng v?n, gi? tr? c? ph?n ?u ?i, l?i ?ch c?a c? ?ng kh?ng ki?m so?t, gi? tr? ti?n v? c?c kho?n t??ng ??ng ti?n ??c x?c ?nh theo gi? tr? s? s?ch k? to?n. Trong tr??ng h?p kh?ng c? ? th?ng tin ? x?c ?nh gi? tr? c?c kho?n n? c? chi ph? s? d?ng v?n th? ??c l?y theo gi? tr? c?c kho?n vay v? n? thu? t?i ch?nh.+ Tr??ng h?p doanh nghi?p c? ph?t h?nh ch?ng kho?n chuy?n ?i, ch?ng kho?n quy?n ch?n, th?m ?nh vi?n ?nh gi?, xem x?t vi?c chuy?n ?i c?c ch?ng kho?n n?y sang c? ph?n th??ng n?u ph? h?p khi x?c ?nh v?n h?a th? tr??ng c?a doanh nghi?p.- EBITDA c?a doanh nghi?p so s?nh kh?ng bao g?m c?c kho?n thu nh?p t? ti?n v? c?c kho?n t??ng ??ng ti?n v? kh?ng bao g?m c?c kho?n thu nh?p, chi ph? ph?t sinh t? t?i s?n phi ho?t ?ng.3.7. ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?a) X?c ?nh t? s? th? tr??ng b?nh qu?n cho t?ng t? s? th? tr??ng:T? s? th? tr??ng b?nh qu?n ??c x?c ?nh b?ng trung b?nh c?ng t? s? th? tr??ng c?a c?c doanh nghi?p so s?nh, ho?c x?c ?nh b?ng vi?c t?nh b?nh qu?n c? tr?ng s? t? s? th? tr??ng c?a c?c doanh nghi?p so s?nh.Vi?c x?c ?nh tr?ng s? t? s? th? tr??ng cho t?ng doanh nghi?p so s?nh d?a tr?n ph?n t?ch v? t?nh t??ng ?ng c?a doanh nghi?p so s?nh so v?i doanh nghi?p c?n th?m ?nh gi?.b) X?c ?nh gi? tr? doanh nghi?p c?n th?m ?nh gi?, gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo t?ng t? s? th? tr??ng b?nh qu?n:- X?c ?nh gi? tr? doanh nghi?p c?n th?m ?nh gi?, gi? tr? th? tr??ng v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo t? s? gi? tr? doanh nghi?p tr?n l?i nhu?n tr??c thu?, l?i vay v? kh?u hao b?nh qu?n c?a c?c doanh nghi?p so s?nh v? t? s? gi? tr? doanh nghi?p tr?n doanh thu thu?n:Gi? tr? doanh nghi?p c?n th?m ?nh gi?=EBITDA c?a doanh nghi?p c?n th?m ?nh gi?x EMBED Equation.3 b?nh qu?n c?a c?c doanh nghi?p so s?nhGi? tr? doanh nghi?p c?n th?m ?nh gi?=Doanh thu thu?n c?a doanh nghi?p c?n th?m ?nh gi?x EMBED Equation.3  b?nh qu?n c?a c?c doanh nghi?p so s?nhTrong ? EBITDA c?a doanh nghi?p c?n th?m ?nh gi? kh?ng bao g?m c?c kho?n thu nh?p t? ti?n v? c?c kho?n t??ng ??ng ti?n.Gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?=Gi? tr? doanh nghi?p c?n th?m ?nh gi?-N? c? chi ph? s? d?ng v?n-L?i ?ch c? ?ng kh?ng ki?m so?t (n?u c?)-Gi? tr? c?a c? ph?n ?u ?i (n?u c?)+Gi? tr? ti?n v? c?c kho?n t??ng ??ng ti?n; Gi? tr? t?i s?n phi ho?t ?ng thu?n kh?c- X?c ?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo t? s? th? tr??ng  EMBED Equation.3 ,  EMBED Equation.3 ,  EMBED Equation.3 :+ X?c ?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo t? s? gi? tr?n thu nh?p b?nh qu?n c?a c?c doanh nghi?p so s?nh:Gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?=L?i nhu?n sau thu? thu nh?p doanh nghi?p 01 nm g?n nh?t c?a doanh nghi?p c?n th?m ?nh gi?x EMBED Equation.3  b?nh qu?n c?a c?c doanh nghi?p so s?nh+ X?c ?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo t? s? gi? tr?n gi? tr? s? s?ch c?a v?n ch? s? h?u b?nh qu?n c?a c?c doanh nghi?p so s?nh:Gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?=Gi? tr? s? s?ch c?a v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? g?n nh?t th?i i?m th?m ?nh gi?x EMBED Equation.3  b?nh qu?n c?a c?c doanh nghi?p so s?nh+ X?c ?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo t? s? gi? tr?n doanh thu b?nh qu?n c?a c?c doanh nghi?p so s?nh:Gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?=Doanh thu thu?n 01 nm g?n nh?t c?a doanh nghi?p c?n th?m ?nh th?m ?nh gi?x  EMBED Equation.3  b?nh qu?n c?a c?c doanh nghi?p so s?nhc) ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo ph??ng ph?p t? s? b?nh qu?n:Gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? theo ph??ng ph?p t? s? b?nh qu?n ??c x?c ?nh b?ng trung b?nh c?ng c?c k?t qu? gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? ??c x?c ?nh theo t?ng t? s? th? tr??ng b?nh qu?n ??c l?a ch?n ho?c x?c ?nh b?ng vi?c t?nh b?nh qu?n c? tr?ng s? c?a c?c k?t qu?. Vi?c x?c ?nh tr?ng s? cho t?ng k?t qu? gi? tr? c? th? d?a tr?n ?nh gi? m?c ? t??ng ?ng gi?a c?c doanh nghi?p so s?nh ?i v?i t?ng lo?i t? s? th? tr??ng ??c s? d?ng ? t?nh to?n k?t qu? gi? tr? ? theo nguy?n t?c: t? s? th? tr??ng n?o c? m?c ? t??ng ?ng c?ng cao gi?a c?c doanh nghi?p so s?nh th? k?t qu? gi? tr? s? d?ng t? s? th? tr??ng ? c? tr?ng s? c?ng l?n.4. Ph??ng ph?p gi? giao d?ch4.1. Ph??ng ph?p gi? giao d?ch ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? th?ng qua gi? giao d?ch chuy?n nh??ng ph?n v?n g?p ho?c chuy?n nh??ng c? ph?n th?nh c?ng tr?n th? tr??ng c?a ch?nh doanh nghi?p c?n th?m ?nh gi?.4.2. Tr??ng h?p ?p d?ng ph??ng ph?p gi? giao d?chDoanh nghi?p c?n th?m ?nh gi? c? ?t nh?t 03 giao d?ch chuy?n nh??ng ph?n v?n g?p ho?c chuy?n nh??ng c? ph?n th?nh c?ng tr?n th? tr??ng; ?ng th?i, th?i i?m di?n ra giao d?ch kh?ng qu? 01 nm t?nh ?n th?i i?m th?m ?nh gi?.4.3. Nguy?n t?c ?p d?ngTh?m ?nh vi?n c?n ?nh gi?, xem x?t vi?c i?u ch?nh gi? c?c giao d?ch th?nh c?ng cho ph? h?p v?i th?i i?m th?m ?nh gi? n?u c?n thi?t.4.4. ??c t?nh gi? tr? v?n ch? s? h?u:Gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi? ??c t?nh theo gi? b?nh qu?n theo kh?i l??ng giao d?ch c?a ?t nh?t 03 giao d?ch th?nh c?ng c?a vi?c chuy?n nh??ng ph?n v?n g?p ho?c c? ph?n g?n nh?t tr??c v?i th?i i?m th?m ?nh gi?.Tr??ng h?p doanh nghi?p c?n th?m ?nh gi? l? doanh nghi?p ? ni?m y?t c? ph?n tr?n s?n ch?ng kho?n ho?c ? ng k? giao d?ch tr?n UPCoM, gi? c? ph?n ? t?nh gi? th? tr??ng v?n ch? s? h?u l? gi? giao d?ch, ho?c gi? ?ng c?a c?a c? ph?n c?a doanh nghi?p c?n th?m ?nh gi? t?i ho?c g?n nh?t v?i th?i i?m th?m ?nh gi? v? ph?i c? giao d?ch c?a c? ph?n n?y trong v?ng 30 ng?y k? t? th?i i?m th?m ?nh gi? v? tr??c.5. Ph??ng ph?p t?i s?n5.1. Ph??ng ph?p t?i s?n l? ph??ng ph?p ??c t?nh gi? tr? c?a doanh nghi?p c?n th?m ?nh gi? th?ng qua t?nh t?ng gi? tr? c?a c?c t?i s?n thu?c quy?n s? h?u v? s? d?ng c?a doanh nghi?p c?n th?m ?nh gi?.Vi?c x?c ?nh gi? tr? doanh nghi?p nh? n??c v? c?ng ty tr?ch nhi?m h?u h?n m?t th?nh vi?n do doanh nghi?p nh? n??c ?u t? 100% v?n i?u l? ? chuy?n th?nh c?ng ty c? ph?n b?ng ph??ng ph?p t?i s?n ??c ?p d?ng theo quy ?nh c?a ph?p lu?t v? c? ph?n h?a.5.2. Nguy?n t?c th?c hi?n:- T?i s?n ??c xem x?t trong qu? tr?nh th?m ?nh gi? l? t?t c? c?c t?i s?n c?a doanh nghi?p, bao g?m c? t?i s?n ho?t ?ng v? t?i s?n phi ho?t ?ng.- Gi?m ?c (T?ng gi?m ?c) doanh nghi?p c?n th?m ?nh gi? c?n ph?i h?p ti?n h?nh t? ch?c ki?m k?, ph?n lo?i t?i s?n ang s? h?u, qu?n l?, s? d?ng (bao g?m c? quy?n t?i s?n) k?m theo t?i li?u ch?ng minh quy?n s? h?u, s? d?ng t?i s?n ? ph?c v? cho vi?c th?m ?nh gi?; ?ng th?i, h? tr? th?m ?nh vi?n kh?o s?t hi?n tr?ng t?i s?n c?a doanh nghi?p. Tr??ng h?p th?m ?nh vi?n kh?ng ??c cung c?p ?y ? th?ng tin, t?i li?u n?u tr?n, kh?ng ??c h? tr? ? kh?o s?t hi?n tr?ng t?i s?n th? th?m ?nh vi?n ?nh gi?, xem x?t vi?c ?a ra c?c gi? thi?t (n?u c?n); ?ng th?i, ?a h?n ch? n?y v?o ph?n lo?i tr? v? h?n ch? c?a ch?ng th? v? b?o c?o c?o k?t qu? th?m ?nh gi?.- Khi th?m ?nh gi? doanh nghi?p theo c? s? gi? tr? th? tr??ng th? gi? tr? c?c t?i s?n c?a doanh nghi?p l? gi? tr? th? tr??ng c?a t?i s?n ? t?i th?i i?m th?m ?nh gi?. T?i s?n trong s? s?ch k? to?n c?n ??c th?m ?nh gi? ?ng v?i gi? tr? th? tr??ng, m?t s? tr??ng h?p c? bi?t ??c th?c hi?n theo h??ng d?n t?i i?m 5.4.- T?i s?n v? h?nh kh?ng th?a m?n c?c i?u ki?n ? ??c ghi nh?n tr?n s? s?ch k? to?n (t?n th??ng m?i, nh?n hi?u, s?ng ch?, ki?u d?ng c?ng nghi?p...) v? c?c t?i s?n kh?c kh?ng ??c ghi nh?n tr?n s? s?ch k? to?n c?n ??c ?p d?ng ph??ng ph?p th?m ?nh gi? ph? h?p ? x?c ?nh.- ?i v?i t?i s?n ??c h?ch to?n b?ng ngo?i t?: T? gi? ngo?i t? ?p d?ng theo h??ng d?n c?a Chu?n m?c k? to?n Vi?t Nam khi l?p v? tr?nh b?y b?o c?o t?i ch?nh.5.3. C?c b??c ti?n h?nh- B??c 1: ??c t?nh t?ng gi? tr? c?c t?i s?n h?u h?nh v? t?i s?n t?i ch?nh c?a doanh nghi?p c?n th?m ?nh gi?.- B??c 2: ??c t?nh t?ng gi? tr? c?c t?i s?n v? h?nh c?a doanh nghi?p c?n th?m ?nh gi?.- B??c 3: ??c t?nh gi? tr? v?n ch? s? h?u c?a doanh nghi?p c?n th?m ?nh gi?.5.4. ??c t?nh t?ng gi? tr? c?c t?i s?n h?u h?nh v? t?i s?n t?i ch?nh c?a doanh nghi?p c?n th?m ?nh gi?Vi?c ??c t?nh gi? th? tr??ng c?c t?i s?n h?u h?nh v? t?i s?n t?i ch?nh c?a doanh nghi?p ??c th?c hi?n theo c?c ti?u chu?n th?m ?nh gi? Vi?t Nam v? c?ch ti?p c?n t? th? tr??ng, c?ch ti?p c?n t? chi ph?, c?ch ti?p c?n t? thu nh?p v? c?c ti?u chu?n th?m ?nh gi? Vi?t Nam kh?c c? li?n quan.Ngo?i ra, th?m ?nh vi?n th?c hi?n theo h??ng d?n sau:a) X?c ?nh gi? tr? t?i s?n b?ng ti?n:- Ti?n m?t ??c x?c ?nh theo bi?n b?n ki?m qu? c?a doanh nghi?p c?n th?m ?nh gi?.- Ti?n g?i ??c x?c ?nh theo s? d? ? ?i chi?u x?c nh?n ho?c s? ph? v?i ng?n h?ng n?i doanh nghi?p c?n th?m ?nh gi? m? t?i kho?n t?i th?i i?m th?m ?nh gi? tr? doanh nghi?p.- Ti?n m?t v? ti?n g?i l? ngo?i t? ??c x?c ?nh theo nguy?n t?c t?i i?m 5,2 Ti?u chu?n n?y.b) X?c ?nh gi? tr? kho?n ?u t?:C?c kho?n ?u t? c?a doanh nghi?p c?n ??c x?c ?nh gi? tr? t?i th?i i?m th?m ?nh gi? nh? sau:- Tr??ng h?p doanh nghi?p (m? doanh nghi?p c?n th?m ?nh gi? ?u t? g?p v?n, mua c? ph?n) c? c?c giao d?ch chuy?n nh??ng v?n ho?c c? ph?n th?nh c?ng tr?n th? tr??ng, gi? tr? c?c kho?n ?u t? g?p v?n, mua c? ph?n ??c x?c ?nh theo gi? tr? th? tr??ng v?n ch? s? h?u c?a doanh nghi?p m? doanh nghi?p c?n th?m ?nh gi? ? ?u t?. Trong ? gi? tr? th? tr??ng v?n ch? s? h?u c?a doanh nghi?p m? doanh nghi?p c?n th?m ?nh gi? ? ?u t? ??c x?c ?nh theo c?c ph??ng ph?p n?u t?i M?c 2 Ph?n II c?a Ti?u chu?n n?y ho?c ??c x?c ?nh nh? sau:+ Tr??ng h?p c? ph?n c?a c?c doanh nghi?p ch?a ni?m y?t tr?n s?n ch?ng kho?n ho?c ch?a ng k? giao d?ch tr?n UPCoM, ?ng th?i c?c giao d?ch chuy?n nh??ng v?n ho?c c? ph?n th?nh c?ng tr?n th? tr??ng th?a m?n c? 2 i?u ki?n: (i) tr?n 50% s? v?n ch? s? h?u c?a doanh nghi?p ??c chuy?n nh??ng trong t?ng c?c giao d?ch; (ii) th?i i?m c?c giao d?ch kh?ng qu? 01 nm t?nh ?n th?i i?m th?m ?nh gi?; th? gi? tr? c?c kho?n ?u t? c?a doanh nghi?p c?n th?m ?nh gi? ??c x?c ?nh theo gi? chuy?n nh??ng b?nh qu?n theo kh?i l??ng c?a c?c giao d?ch g?n nh?t tr??c th?i i?m th?m ?nh gi?.+ Tr??ng h?p kho?n ?u t? l? c? ph?n c?a c?c doanh nghi?p ? ni?m y?t tr?n s?n ch?ng kho?n ho?c ? ng k? giao d?ch tr?n UPCoM th? gi? tr? c?c kho?n ?u t? ??c x?c ?nh theo gi? c? ph?n l? gi? ?ng c?a c?a c? ph?n c?a doanh nghi?p c?n th?m ?nh gi? t?i th?i i?m th?m ?nh gi? v? ph?i c? giao d?ch c?a c? ph?n n?y trong v?ng 30 ng?y tr??c th?i i?m th?m ?nh gi? ho?c t?i th?i i?m th?m ?nh gi?.- Tr??ng h?p doanh nghi?p (m? doanh nghi?p c?n th?m ?nh gi? ?u t? g?p v?n, mua c? ph?n) kh?ng c? c?c giao d?ch chuy?n nh??ng v?n ho?c c? ph?n th?nh c?ng tr?n th? tr??ng, gi? tr? c?c kho?n ?u t? g?p v?n, mua c? ph?n ??c x?c ?nh nh? sau:+ Tr??ng h?p doanh nghi?p c?n th?m ?nh gi? n?m gi? 100% ph?n v?n c?a c?c doanh nghi?p ??c ?u t?, g?p v?n: gi? tr? kho?n ?u t? ??c x?c ?nh theo gi? tr? c?a doanh nghi?p ??c ?u t?, g?p v?n v? ??c x?c ?nh theo c?c ph??ng ph?p n?u t?i m?c 2 Ph?n II c?a Ti?u chu?n n?y.+ Tr??ng h?p doanh nghi?p c?n th?m ?nh gi? n?m gi? t? 50% ?n d??i 100% ph?n v?n c?a c?c doanh nghi?p ??c ?u t?, g?p v?n: Gi? tr? c?c kho?n ?u t? ??c x?c ?nh theo gi? tr? v?n ch? s? h?u c?a c?c doanh nghi?p m? doanh nghi?p c?n th?m ?nh gi? ? ?u t?. Trong ? gi? tr? v?n ch? s? h?u c?a c?c doanh nghi?p m? doanh nghi?p c?n th?m ?nh gi? ? ?u t? ??c x?c ?nh theo c?c ph??ng ph?p n?u t?i m?c 2 Ph?n II c?a Ti?u chu?n n?y, tr??ng h?p kh?ng ?p d?ng ??c theo m?c 2 Ph?n II c?a Ti?u chu?n n?y th? ??c x?c ?nh theo h??ng sau:(i) ?i v?i ph??ng ph?p chi?t kh?u d?ng ti?n v?n ch? s? h?u: chi ph? s? d?ng v?n ch? s? h?u ??c ??c t?nh tr?n c? s? t? su?t l?i nhu?n tr?n v?n ch? s? h?u b?nh qu?n 5 nm g?n nh?t, d?ng ti?n v?n ch? s? h?u c? th? ??c d? b?o tr?n c? s? s? li?u l?i nhu?n d?nh cho ch? s? h?u, t?c ? tng t? su?t l?i nhu?n tr?n v?n ch? s? h?u 5 nm g?n nh?t.(ii) ?i v?i ph??ng ph?p t? s? b?nh qu?n: th?m ?nh vi?n ch? c?n ??c t?nh t? s?  EMBED Equation.3 ,  EMBED Equation.3  v? c?c c?c t? s?  EMBED Equation.3 ,  EMBED Equation.3  b?nh qu?n c? th? ??c ??c t?nh tr?n c? s? t? s?  EMBED Equation.3 ,  EMBED Equation.3  c?a ?t nh?t 03 doanh nghi?p c? c?ng ng?nh s?n xu?t, kinh doanh.(iii) Gi? tr? kho?n ?u t? ??c x?c ?nh tr?n c? s?: t? l? v?n ?u t? c?a doanh nghi?p c?n th?m ?nh gi? tr?n t?ng s? v?n th?c g?p t?i c?c doanh nghi?p kh?c v? gi? tr? v?n ch? s? h?u t?i c?c doanh nghi?p kh?c theo b?o c?o t?i ch?nh ? ??c ki?m to?n. Tr??ng h?p ch?a ki?m to?n th? cn c? v?o gi? tr? v?n ch? s? h?u theo b?o c?o t?i ch?nh t?i th?i i?m g?n nh?t c?a doanh nghi?p ? ? x?c ?nh. Tr??ng h?p th?c hi?n theo h??ng d?n t?i i?m (iii) ph?i n?u r? trong ph?n h?n ch? c?a Ch?ng th? th?m ?nh gi? v? B?o c?o k?t qu? th?m ?nh gi?,+ Tr??ng h?p doanh nghi?p c?n th?m ?nh gi? n?m gi? d??i 50% ph?n v?n c?a c?c doanh nghi?p ??c ?u t?, g?p v?n: gi? tr? c?c kho?n ?u t? ??c x?c ?nh theo c?c ph??ng ph?p n?u t?i M?c 2 Ph?n II c?a Ti?u chu?n n?y ho?c theo h??ng d?n t?i i?m (i), (ii), (iii); tr??ng h?p th?c hi?n theo h??ng d?n t?i i?m (iii) ph?i n?u r? trong ph?n h?n ch? c?a Ch?ng th? th?m ?nh gi? v? B?o c?o k?t qu? th?m ?nh gi?.c) X?c ?nh gi? tr? c?c kho?n ph?i thu, ph?i tr?:- Th?m ?nh vi?n ?i chi?u c?c kho?n ph?i thu, ph?i tr? ??c ghi nh?n tr?n s? k? to?n v?i c?c t?i li?u, b?ng ch?ng li?n quan ??c cung c?p v? thu th?p trong th?i gian th?c hi?n th?m ?nh gi?; tr??ng h?p c?n thi?t y?u c?u doanh nghi?p c?n th?m ?nh gi? x?c minh, x?c nh?n l?i s? li?u.- Gi? tr? c?c kho?n ph?i thu ??c x?c ?nh theo s? d? th?c t? tr?n c? s? c?c b?ng ch?ng li?n quan ??c cung c?p, tr??ng h?p kh?ng c? ? b?ng ch?ng th? x?c ?nh theo s? li?u tr?n s? k? to?n. ?i v?i c?c kho?n ph?i thu kh?ng c? kh? nng thu h?i ??c, c?c kho?n n? ph?i thu ? tr?ch l?p d? ph?ng, n? ph?i thu kh? ?i, th?m ?nh vi?n ph?i cn c? v?o h? s?, th?ng tin ??c cung c?p ? ??c t?nh gi? tr? thu h?i v? n?u r? trong ph?n h?n ch? c?a Ch?ng th? th?m ?nh gi? v? B?o c?o k?t qu? th?m ?nh gi?.- Tr??ng h?p kh?ng ??c cung c?p h? s?, t?i li?u li?n quan nh? Bi?n b?n ?i chi?u, x?c nh?n c?c kho?n ph?i thu, ph?i tr? ho?c h? s? v? c?c kho?n ? thu, ? tr? ph?t sinh sau th?i i?m kh?a s? l?p b?o c?o t?i ch?nh th? ph?i n?u r? trong ph?n h?n ch? c?a Ch?ng th? th?m ?nh gi?, B?o c?o k?t qu? th?m ?nh gi? ? ?i t??ng s? d?ng k?t qu? th?m ?nh gi? ?nh gi?, xem x?t khi s? d?ng k?t qu? th?m ?nh gi?.d) X?c ?nh gi? tr? ?i v?i h?ng t?n kho:- Chi ph? s?n xu?t kinh doanh d? dang ??c x?c ?nh theo chi ph? th?c t? ph?t sinh ang h?ch to?n tr?n s? k? to?n. Tr??ng h?p doanh nghi?p c?n th?m ?nh gi? l? ch? ?u t? d? ?n c? chi ph? s?n xu?t kinh doanh d? dang trong x?y d?ng c? b?n g?n li?n v?i vi?c t?o ra c?c b?t ?ng s?n h?nh th?nh trong t??ng lai th? c?n x?c ?nh l?i gi? tr? quy?n s? d?ng ?t c?a doanh nghi?p c?n th?m ?nh gi? (n?u c? bao g?m trong t?i s?n h?nh th?nh trong t??ng lai) theo c?c ti?u chu?n th?m ?nh gi? 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