Đánh giá rủi ro trong thẩm định dự án đầu tư bất động sản tại ngân hàng tmcp đông nam á chi nhánh hai bà trưng giai đoạn 2007 2020

"* 11 TRUONG DAI HOC KINH TE QUOC DAN ■ ■ BosoOcaca DAI HOC KTQD TT THONG TIN THI/VIEN PHONG LUAN AN-TU LIEU NGUYEN THI PHUONG THAO * DANH GIA RUI*RO TRONG THAM DINH DU • • AN DAU TU BAT DONG SAN TAI NGAN HANG TMCP • • DONG NAM A - CHI NHANH HAI BA TRUNG GIAI DOAN 2007 - 2020 Chuyen nganh: Kinh te dau tu luAn van thac si kinh te • • Ngitdi hitdng dan khoa hoc: TS DINH DAO ANH THUY IIA XOI, AAM 2012 11 -4 LCD CAM DOAN Toi xin cam doan day la cong trinh nghien curu khoa hoc cua rieng toi Cac s6 lieu, ket qua dune neu de tai la trung thyc, co nguon goc va xuAt xur ro rang, khong trung lap hay chep bit cu cong trinh khoa hoc nao da cong bd Tac gia luan van Nguyen Thi Phuong Thao LCH CAM ON Trong qua trinh lam luan van tu mod bat dau hinh y tuong toi da dirge str giup d& rat nhieu cua cac thay co giao huong dan Toi xin chan cam on cac Thay giao, Co giao khoa Kinh te dau tu cung nhu Vien sau dai hoc Truong Dai hoc Kinh te Quoc dan da nhiet tilth giup da toi hoan luan van Dac biet toi xin bay to long biet on den co giao huong dan TS Dinh Dao Anh Thuy da nhiet tinh giup toi hoan luan van Toi xin cam on cac co quan, don vi lien quan da giup du phoi hop qua trinh nghien cuu de toi hoan luan van Ha Noi, thang 12 nam 2012 Tac gia luan van Nguyen Thi Phuong Thao MUC LUC • • LCH CAM DOAN LO’I CAM ON DANH MUC TU* VIET TAT DANH MUC SO DO, BANG BIEU, BIEU DO CHITON G 1: TONG QUAN VE DE TAI NGHIEN ClTU KHOA HOC 1.1 Tinh cap thiet cua de tai nghien ciru 1.2 Muc tieu nghien ciru 1.3 Doi tu*o*ng, pham vi nghien ciru 1.4 Phuong phap nghien ciru 1.5 Tong quan tinh ttnh nghien ciru va ngoai niro*c 1.6 Nhirng diem moi cua Juan van 1.7 Ket cau cua de tai CHlTONG 2: NHtTNG VAN DE LY LUAN CHUNG VE DANH GIA RUI RO VA THAM DINH DU* SAN TAI • • AN BAT DONG • • NGAN HANG THlTONG MAI 2.1 Ngan hang Thu’O’ng Mai (NHTM) va cac nghiep vu chu yeu 2.1.1 Khai niem ve NHTM 2.7.2 Hoat dong co ban cua NHTM 2.1.3 Chuc nang vai trd cua NHTM 2.2 Tham dinh du- an dau tir BDS tai ngan hang thirong mai 10 2.2.1 Cac khai niem' 10 2.2.2 Quy trinh cho vay theo du an tai NHTM 11 r a 2.2.3 Dae diem cua du an dau tu BDS cd anh hudng den cong tac danh gid rui ro tham dinh du an dau tu 13 2.3 Danh gia rui ro tham dinh du* an dau tu* BDS tai NHTM 15 yr 2.3.1 Su can thiet phai danh gid rui ro tham dinh du an dau tu du an BDS a tai Ngan hang thuong mai 15 2.3.2 Y nghia cua cong tac danh gid rui ro tham dinh du an dau tu BDS 18 2.3.3 Cac loai rui ro du an dau tu BDS tai NHTM 18 2.3.4 Quy trinh danh gid rui ro 24 2.3.5 Noi dung danh gid riiiro 25 2.3.6 Cac phuangphap danh gid rui ro 26 fi fi 2.4 Cac nhan to tac dong den cong tac danh gia rui ro tham dinh du an d3u tir BBS tai NHTM 28 2.4.1 Nhan to chu quart 29 2.4.2 Nhan to khach quart 31 CHVONG 3: THVC TRANG CONG TAC DANH GIA RUI RO TRONG THAM DINH DV SAN TAI • • AN DAU TV BAT DONG • • NGAN HANG TMCP DONG NAM A - CHI NHANH HAI BA TRVNG GIAI DOAN 2007 - 2011 32 3.1 Khai quat ve ngan hang TMCP Dong Nam A chi nhanh Hai Ba Trung 32 3.1.1 Qua trinh hinh va phdt trien cua ngan hang TMCP Dong Nam A — chi nhanh Hai Ba Trung 32 3.1.2 Cor cau to chicc 33 3.1.3 Cong tac tham dinh tai NHTMCP Dong Nam A chi nhanh Hai Ba Tnmg 34 3.2 Thye trang cong tac danh gia rui ro tham dinh du an dau tir BDS tai ngan hang TMCP Dong Nam A - chi nhanh Hai Ba Trirng giai doan 2007 -2011 38 •> X 3.2.1 Quy trinh danh gid rui ro dir an dau tic BDS tham dinh die an 39 X X 3.2.2 Noi dung danh gid rui ro ve chu dau tie du an 41 3.2.3 Noi dung danh gid rid ro co the xdy vdi du an dau tu BDS .48 3.3 Danh gia cong tac danh gia rui ro tham dinh dy an tai ngan hang Dong Nam A chi nhanh Hai Ba Trirng 64 3.3.1 Nhung kdt qua da dat duac 64 3.3.2 Nhimg han che va nguyen nhan 68 CHVONG 4: MOT SO GIAI PHAP NHAM HOAN THIEN CONG TAC DANH GIA RUI RO KHI THAM DINH DlT AN TAI NGAN HANG DONG NAM A - CHI NHANH HAI BA TRVNG T6l NAM 2020 74 4.1 Dinh hirung hoat dong tai ngan hang Dong Nam A - chi nhanh Hai Ba Trung toi nam 2020 74 4.1.1 Trien vongphdttrien cuanganhBDStrongnhungnam tai 74 4.1.2 Dinh hudng phdt trien cho cong tac danh gid rui ro tham dinh X du an dau tu BDS 75 ■> r 4.1.2 Quan diem cua ngan hang TMCP Dong Nam A - chi nhanh Hai Ba Trung ve viec cap tin dung cho du an dau tu BDS 78 4.2 Mot so giai phap doi vui cong tac danh gia rui ro tham dinh dy an dau tu BDS tai chi nhanh Chi nhanh Hai Ba Trung 80 4.2.1 Nang cao nang lye cua doi ngu can bo 80 r x 4.2.2 Hoan thien he thong thong tin khach hang va dy an dau tu 81 4.2.3 Tang cuong cong tac kiem tra, kiem soat noi bo 82 4.2.4 Hoan thien noi dung va phuongphap danh gia rui ro 82 4.2.5 Dam bao tinh doc lap cong tac danh gia rui ro dy an dau tu BDS 83 4.2.6 Hoan thien, hien dai hoa tang cong nghe 83 4.4 Mot so kien nghi 84 r 4.4.1 Kien nghi vai chinh phu va cac bo nganh co lien quan 884 4.4.2 Kien nghi vai ngan hang nha nuac Viet Nam 855 4.4.3 Kien nghi vai ngan hang TMCP Dong Nam A 85 4.4.4 Kien nghi vai chu dau tu 87 KET LUAN 88 PHU LUC DANH MUC TAI LIEU THAM KHAO DANH MUC TV VIET TAT ALCO Uy ban quan ly tai san no co BCTDCV Bao cao tham dinh cho vay CIC Trung tam thong tin tin dung CP Co phan DADT Du an dau tu DN Doanh nghiep HDQT Hoi dong quan tri HDXLRR Hoi dong xu ly rui ro IRR nr-i •> NHTM Ngan hang thuong mai NHTMCP Ngan hang thuong mai co phan NHTMQD Ngan hang thuong mai quOc doanh NPV Gia tri hien tai rong PASXKD Phuong an san xuat kinh doanh PN & XLRR PhOng ngua va xu ly rui ro QLDN Quan ly doanh nghiep BDS BDS HBT Hai Ba Trung TMDV Thuong mai Dich vu TNHH Trach nhiem huu han A r x r /v • I Ty suat hoan von noi bo ? A DANH MUC SO DO, BANG BIEU, BIEU DO SO DO: So' 2.1: Quy trinh cho vay theo du an 12 So 2.2: Cac noi dung tham dinh du an 12 So 2.3: Quy trinh danh gia rui ro tham dinh du an dau tu 25 So 3.1 Co cau to chuc cua ngan hang TMCP Dong Nam A chi nhanh Hai Ba Trung 33 So 3.2 - Quy trinh tham dinh du an dau tu tai chi nhanh Hai Ba Trung 35 So 3.3: Quy trinh danh gia rui ro tai chi nhanh Hai Ba Trung 39 BANG BIEU: Bang 3.1: Tinh hinh thuc hien cong tac tham dinh du an tai ngan hang Dong Nam A chi nhanh Hai Ba Trung 36 Bang 3.2: Co cau du no cho vay BDS 37 Bang 3.3: Bang tinh nhay du an so 01 .49 Bang 3.4 Cac loai rui ro thi trudng thudng gap 51 Bang 3.5 Bang co cau nguon von 53 Bang 3.6 Bang danh gia nhay cua du an 55 Bang 3.7: Vi du su dung He so tin cay danh gia rui ro 56 Bang 3.8 Noi dung dang gia rui ro ky thuat cua Du an so 01 58 Bang 3.9: Phan tich nhay cua Du an 63 Bang 3.10: Mot so du an dau tu BDS da tien hanh danh gia rui ro va cho vay 65 Bang 3.11: Ket qua cho vay theo du an dau tu BDS cua chi nhanh Hai Ba Trung .66 Bang 3.12: Ty le no qua han cua cac du an dau tu BDS tai chi nhanh Hai BaTrung 66 Bang 3.13: Mot so du an da bi tir choi 67 — ~ TRUONG DAI HOC KINH TE QUOC DAN ■ ■ sobdOgscs NGUYEN THI PHUONG THAO DANH GIA RUI’RO TRONG THAM DINH DlT • • AN DAU TU BAT DONG SAN TAI • • NGAN HANG TMCP DONG NAM A - CHI NHANH HAI BA TRUNG GIAI DOAN 2007 - 2020 Chuyen nganh: Kinh te dau tu TOM TAT LUAN VAN THAC SY HA NOI, • NAM £012 — —a Luan van duoc chia chuons nhu sau: Chuong 1: Tong quan ve de tai nghien cuu khoa hoc Chuong 2: Nhtrng van de ly luan ve rui ro va danh gia rui ro tham dinh dtr an vay von tai cac ngan hang thuong mai Chuong 3: Thue trang cong tac danh gia rui ro tham dinh du an dau tu BDS tai ngan hang TMCP dong Nam A - Chi nhanh Hai Ba Trung giai doan 2007 - 2011 Chuong 4: Mot so giai phap nham nang cao chat luong cong tac danh gia rui ro tham dinh du an vay von tai Chi nhanh Hai Ba Trung giai doan 2012 - 2020 Chuong 1: Tong quan ve tinh hinh nghien cuu Trong chuong tac sna trinh bay tinh cap thiet cua de tai nghien curu muc tieu doi tuong va pham vi nghien cuu Ben canh tac gia cung trinh bay tong quan ve cac cong trinh nghien curu co lien quan nhu: -Sach: "Value at risk and Bank capital”, tac gia Francesco Saita da de cap den ky thuat phan tich xac dinh tong the gia tri cua rui ro tai ngan hang va dua cac bien phap dieu chinh doi vdi rui ro ngan hang; -Sach: "Understanding International Bank Risk", tac gia Andrew Fight, dua nhung dau hieu canh bao doi vdi cac dang rui ro ngan hang; -Sach: "Quan ly rui ro du an dau tu", tac gia Lun Truong Van - Dai hoc Md Ho Chi Minh, da trinh bay day du, kha chi tiet cac noi dung quan ly rui ro nhu nhan dang, udc luong tac hai va de xuat bien phap giam thieu doi vdi cac loai rui ro; -Sach: “ Mot so van de ve quan ly du an dau tu xay dung cong trinh”, tac gia TS Le Van Long - tai Vien kinh te xay dung, lai tap trung vao ky thuat nhan biet, danh gia luong rui ro dau tu xay dung tat ca cac giai doan vong doi cua dtr an -Hoi thao: “Vai tro cua cong tac quan ly rui ro du an tai trp tin dung” hoi thang 8/2009 tai Ha Noi Hiep Hoi Ngan hang Viet Nam to chirc; -Hoi thao: “Quan tri rui ro cho vay du an tai TP Ho Chi Minh” thang 4/ 2011 phdng Thuong mai va Cong nghiep Viet Nam VCCI to chuc; -Luan van Thac si “Danh gia rui ro tham dinh du an trung - dai han tai ngan hang Cong Thuong Viet Nam chi nhanh Hai Duong ” (2011) cua tac gia Le Thuy Trang; -Luan van Thac si "Rui ro va danh gia rui ro tham dinh dtr an dau tu vay DANH MUC TAI LIEU THAM KHAO • • Bao cao thucmg nien ngan hang TMCP Bao cao tong ket cua Tong giam doc SeAbank nam 2008 Cac quy dinh, quy che ap dung doi voi danh gia rui ro tai SeAbank Cam nang san pham va dich vu tin dung SeAbank nam 2008 Phan Thi Thu Ha va Nguyen Thi Thu Thao (2007), Ngan hang A2005, 2006, 2007 thuang mai, Giao trinh Dai hoc KTQD - NXB Dai hoc KTQD , ♦ , > Tran Mai Huong, Bai giang “Tham dinh du an dau tu" Nguyen Hong Minh, Bai giang “Quan tri rui ro dau tu"" Nguyen Bach Nguyet (2005), Lap du an dau tu, Giao trinh Dai hoc KTQD-NXB thOng ke Nguyen Bach Nguyet va Tu Quang Phuong (2007), Kinh te dau tu, Giao trinh Dai hoc KTQD - NXB Dai hoc KTQD 10 So tay co so du lieu rui ro tin dung SeAbank nam 2008 11 Thdi bao Kinh te 12 Thdi bao ngan hang 13 Website: http:// www.dddn.com.vn 14 Website: http:// www.sbv.gov.vn 15 Website: http:// www.seabank.com.vn 16 Website: http:// www.vietnamnet.vn PHU LUC Phu luc 1.1: Bang can doi ke toan Cong ty TMDV tong hop HBT Tai san 12/31/2007 A TAI SAN LUU DONG VA DTNH 11,673,980,533 34,558,549,065 44,422,524,972 85,815,277 330,498,832 2,185,587,286 0 7,790,611,883 25,204,596,392 30,494,041,262 65,491,000 95,362,400 302,553,216 3,732,062,373 8,928,091,441 11,440,343,208 0 6,143,584,946 140,860,224,582 220,805,750,895 11,515,587,417 34,631,495,310 149,818,971,711 II Cac khoan dau tu tai chinh dai han 3,250,531,682 5,379,762,473 III Chi phi xay dung co ban dang 33,525,015,873 100,557,383,984 57,992,091,410 1,102,981,656 2,420,813,606 7,614,925,301 57,817,565,479 175,418,773,647 265,228,275,867 12/31/2007 12/31/2008 12/31/2009 40,703,622,721 94,140,188,661 154,488,830,248 6,965,633,300 1,764,950,892 27,141,776,107 3,100,000,000 0 0 1,786,291,150 1,800,560,000 1,704,503,661 11,135,446,245 60,447,231 70,326,629 2,065,073,300 14,149,712,083 33,737,989,421 92,375,237,769 127,347,054,141 0 B NGUON VON CHU SO HUU 17,113,942,758 81,278,584,986 110,739,445,619 I Nguon von - Quy 17,205,012,758 81,497,504,986 110,964,756,531 Nguon von kinh doanh 18,000,000,000 18,000,000,000 40,000,000,000 64,094,733,418 71,250,000,000 57,817,565,479 175,418,773,647 265,228,275,867 I Tien II Cac khoan dau tu tai chinh ngan han III cac khoan phai thu IV Hang ton kho V Tai san luu dong khac VI Chi su nghiep B TAI SAN CO DINH VA DAU TU DAI HAN I Tai san co dinh IV Cac khoan ky quy, ky cuoc dai han TONG tai san NGUON VON A NO PHAI TRA I No ngan han Vay ngan han Phai tra cho ngudi ban Nguoi mua tra tien trudc Thue va cac khoan phai nop nha nudc Cac khoan phai tra phai nop khac II No dai han III No khac Von khac cua Chu sd huu Tong nguon von 12/31/2008 12/31/2009 Phu luc 1.2: Mot so chi tieu tai chinh Cong ty TMDV HBT STT Chi tieu Nam 2009 Nam 2008 I Nhom chi tieu toan Kha nang toan ngan han (lan) 19.58 1.64 Kha nang toan hien hanh (lan) 19.53 1.63 Kha nang toan nhanh (lan) 0.19 0.08 I Nhom chi tieu hoat dong Vong quay hang ton kho (vong) 20.25 31.23 Chu ky hang ton kho (ngay) 18.07 11.69 Vong quay cac khoan phai thu (vong) 0.10 0.37 Chu ky cac khoan phai thu (ngay) 3,579.71 992.69 VOng quay von luu dong (vong) 0.07 0.26 Chu ky vdn luu dong (ngay) 5,015.85 1,407.64 III Muc tu' chu tai chinh He so no (%) 53.67 58.25 Ty suat tu tai tro (%) 46.33 41.75 Ty suat dau tu (%) 80.30 83.25 Von luu dong thuong xuyen (VND) 32,793,598,173 17,280,748,865 IV Nhom chi tieu sinh loi Doanh loi doanh thu % (ROS) 11.7 3.0 Doanh loi tong tai san % (ROA) 0.1 0.1 Doanh loi von chu so huu % (ROE) 0.2 0.3 Phu luc 1.3: Tong muc dau to cua du an (sau dieu chinh) Cong ty TMDV HBT So TT Hang muc Gia tri trade thue Thue VAT Chi phi lan Gia tri sau thue trai A Xap lap 157,094,812,794 15,709,481,279 1,600,278,644 174,404,572,718 B Thiet bi 71,836,029,797 7,183,602,980 - 79,019,632,777 *51,265,912,178 3,119,920,910 - 54,385,833,088 Chi phi khac (CP quan ly du an, CP tu van dau tu XD- c khao sat, dac, le phi tham dinh, quan trac, quyet toan ) Chi phi lai vay D thdi gian thi 16,564,040,000 16,564,040,000 16,218,703,417 16,218,703,417 5,000,000,000 5,000,000,000 cong E Chi phi du phong G Von luu dong Tons muc dau tu H (A+B+C+D+E+Gt 317.979.498.186 26.013.005.169 1.600.278.644 345.592.782.000 Phu luc 1.4: Cac thong so gia thiet de tinh toan doanh thu Cong ty TMDV HBT STT Noi dung Don vi/nam Gia tri Can ho cho thue phdng 1,056 Phong khach san phdng 19.800 Trung tam hoi nghi, hoi thao m2 9,187 PENTHOUSE (12th floor) m2 15,345 Nha hang, quay bar khach 82,500 Dich vu du lich + vui choi giai tri khach 55,000 Nha dich vu da nang khach 165,000 Dich vu gftr xe 300 Dich vu cho dat bien quang cao 300 10 Cong suat khai thac thiet ke 2011-2012 % 80 2013-2014 % 85 2015 tra di % 90 11 Gia cho thue can ho TrVND/thang/phong 27.75 12 Gia phdng khach san cho thue TrVND/thang/phong 0.8325 13 Gia trung tam hoi nghi, hoi thao TrVND/m2/thang 1.0175 14 Gia nha PENTHOUSE (12th floor) TrVND/m2/thang 1.0175 15 Gia nha hang, quay bar TrVND/luot khach 0.3 16 Gia dich vu du lich + vui choi giai tri TrVND/luot khach 0.3 17 Gia nha dich vu da nang TrVND/luot khach 0.2 18 Gia dich vu giu xe TrVND/ngay 19 Gia dich vu dat bien quang cao TrVND/ngay 10 A A (Nguon tham khao : Die an dau tu cong trinh Trung tam thuong mai, van phdng, khach san va can ho cho thue tai 287+301 Doi Can - P.Lieu Giai - Q.Hai r Ba Trung - TP Ha Noi khach hang cung cap) Phu luc 1.5: Bang doanh thu du* kien cua du* an Cdng ty TMDV HBT STT Noi dung Cong suat khai thac thiet ke 24 25 80% 80% 85% 90% 90% Gia cho thue can ho 23,443 23,443 24,908 26,374 26,374 Gia phdng khach san cho thue 13,187 13,187 14,011 14,835 14,835 Gia trung tam hoi nghi, hoi thao 7,478 7,478 7,946 8,413 8,413 Gia PENTHOUSE 12,491 12,491 13,272 14,052 14.052 Gia nha hang, quay bar 19,800 19,800 21,038 22,275 22,275 13,200 13,200 14,025 14,850 14,850 Gia dich vu du lich + vui choi giai tri Gia nha djch vu da nang 26,400 26,400 28,050 29,700 29,700 Gia dich vu giu xe 720 720 765 810 810 10 Gia dich vu dat bien quang cao 2,400 2,400 2,550 2,700 2,700 119,119.05 119,119.05 126,563.99 134,008.93 134,008.93 1.00 1.00 1.10 1.50 1.50 119,119.05 119,119.05 139,220.39 201,013.39 201,013.39 Tong doanh thu (chua tinh 11 tang trudng) Ty le tang trudng gia dinh (Ian) Tong doanh thu (da tinh tang 12 truong) Ghi chu : Ty le tang trudng gia dinh duac Chi nhanh tham dinh lai cao nhat la 1,5 \ r r Ian (so vdi du kien cua khach hang cao nhat la 2,2 Ian) (Nguon tham khao : Du an a a dau tu cdng trinh Trung tarn thuang mai, van phdng, khach san va can ho cho thue tai 287+301 Doi Can - P.Lieu Giai - Q.Hai Ba Trung - TP Ha Noi khach hang cung cap) Phu luc 1.6: Bang tong hop doanh thu - chi phi - loi nhuan cua du an Cong ty TMDV HBT STT Noi dung 1 Tong doanh thu 119,119.05 119,119.05 139,220.39 201,013.39 201,013.39 Doanh thu thuan 108,290.04 108,290.04 126,563.99 182,739.45 182,739.45 Tong chi phi hoat dong 33,889.42 33,889.42 36,716.89 42,492.36 42,492.36 Nguyen vat lieu 11,482.15 11,482.15 12,199.78 12,917.42 12,917.42 982.42 982.42 1,043.82 1,105.22 1,105.22 10,499.73 10,499.73 11,155.97 11,812.20 11,812.20 4,482.33 4,482.33 4,762.47 5,042.62 5,042.62 982.42 982.42 1,043.82 1,105.22 1,105.22 hang,, giai tri 3,499.91 3,499.91 3,718.66 3,937.40 3,937.40 Nhan cong 7,982.24 7,982.24 8,481.13 8,980.02 8,980.02 982.42 982.42 1,043.82 1,105.22 1,105.22 6,999.82 6,999.82 7,437.31 7,874.80 7,874.80 1,596.45 1,596.45 1,696.23 1,796.00 1,796.00 2,382.38 2,382.38 2,784.41 4,020.27 4,020.27 lon+nang cap TSCD) 3,573.57 3,573.57 4,176.61 6,030.40 6,030.40 Quang cao, tiep thi, moi gioi 1,191.19 1,191.19 1,392.20 2,010.13 2,010.13 CP thue dat (du tinh) 300.00 300.00 300.00 746.50 746.50 CP quan ly khac bang tien 399.11 399.11 424.06 449.00 449.00 500 500 500 500 500 74,400.63 74,400.63 89,847.10 140,247.09 140,247.09 Thue phdng 24 25 Dich vu hoi nghi an uong, nha hang, giai tri Nang luong (dien, nuoc ) Thue phdng * Dich vu hoi nghi an uong, nha Thue phdng Dich vu hoi nghi an uong, nha hang,, giai tri BHXH, BHYT, BHTN, KPCD (20% luong) Chi phi sua chua thuong xuyen Trich truoc CP sua chua CP QLDN Loi nhuan truoc lai vay va KH Khau hao 16,201 16,201 16,201 9,233 9,233 Loi nhuan truOc lai vay 58,200 58,200 73,646 131,014 131,014 35,781 30,416 25,051 240 240 35,541 30,176 24,811 0 240 240 240 240 240 22,419 27,784 48,595 130,774 130,774 5,605 6,946 12,149 32,694 32,694 16,814 20,838 36,446 98,081 98,081 Lai vay phai tra, bao gom Lai vay von co dinh 16,69%/nam) Lai vay von luu dong Loi nhuan truoc thue Thue TNDN Loi nhuan sau thue (i= (Nguon: khach hang cung cap) Phu luc 1.7: Cac chi tieu tham dinh hieu qua du an Cong ty TMDV HBT Noi dung 24 25 Tong doanh thu 119,119.05 119,119.05 139,220.39 201,013.39 201,013.39 Doanh thu thuan 108,290.04 108,290.04 126,563.99 182,739.45 182,739.45 Tong chi phi hoat dong 33,889.42 33,889.42 36,716.89 42,492.36 42,492.36 Nguyen vat lieu 11,482.15 11,482.15 12,199.78 12,917.42 12,917.42 Nftng luong (dien, nuoc ) 4,482.33 4,482.33 4,762.47 5,042.62 5,042.62 Nhan cong 7,982.24 7,982.24 8,481.13 8,980.02 8,980.02 1,596.45 1,596.45 1,696.23 1,796.00 1,796.00 2,382.38 2,382.38 2,784.41 4,020.27 4,020.27 3,573.57 3,573.57 4,176.61 6,030.40 6,030.40 1,191.19 1,191.19 1,392.20 2,010.13 2,010.13 300.00 300.00 300.00 746.50 746.50 399.11 399.11 424.06 449.00 449.00 500 500 500 500 500 74,400.63 74,400.63 89,847.10 Khau hao 16,201 16,201 16,201 9,233 9,233 Loi nhuan truoc lai vay 58,200 58,200 73,646 131,014 131,014 Lai vay phai tra, bao g6m 35,781 30,416 25,051 240 240 Lai vay von co dinh 35,541 30,176 24,811 0 240 240 240 240 240 22,419 27,784 48,595 130,774 130,774 5,605 6,946 12,149 32,694 32,694 16,814 20,838 36,446 98,081 98,081 33,015 37,039 52,647 107,314 107,314 BHXH, BHYT, BHTN, KPCD (20% luong) Chi phi sua chua thuong xuyen (2%DT) ► Tri'ch truoc CP sua chua lon+ nang cap TSCD (3%DT) Quang cao, tiep thi, moi gioi (1%DT) CP thue dat (du tinh) CP quan ly khac bang tien (5% nhan cong) CP QLDN Loi nhuan truoc lai vay va KH Lai vay von luu dong Loi nhuan truoc thue Thue TNDN Loi nhuan sau thue Luu chuyen tien te (345,592.8) 140,247.09 140,247.09 (Nguon: Dy an dau tu cong trinh Trung tam thuong mai, van phdng, khach san va can ho cho thue tai 287+301 Doi Can — P.Lieu Giai — Q.Hai Ba Trung khach hang cung cap) Phu luc 1.8: Danh gia ddng tien cua du an Cong ty TMDV HBT Noi dung 24 25 Tong doanh thu 119,119.05 119,119.05 139,220.39 201,013.39 201,013.39 Doanh thu thuan 108,290.04 108,290.04 126,563.99 182,739.45 182,739.45 Tong chi phi hoat dong 33,889.42 33,889.42 36,716.89 42,492.36 42,492.36 Loi nhuan truoc lai vay va KH 74,400.63 74,400.63 89,847.10 140,247.09 140,247.09 Khau hao 16,201 16,201 16,201 9,233 9,233 Loi nhuan truoc lai vay 58,200 58,200 73,646 131,014 131,014 Lai vay phai tra, bao gom 35,781 30,416 25,051 240 240 35,541 30,176 24,811 0 240 240 240 240 240 22,419 27,784 48,595 130,774 130,774 5,605 6,946 12,149 32,694 32,694 16,814 20,838 36,446 98,081 98,081 33,015 37,039 52,647 107,314 107,314 Lai vay von co dinh * Lai vay von luu dong Loi nhuan truoc thue Thue TNDN Loi nhuan sau thue Ddng tien (345,592.8) Phu luc 1.9: Ke hoach tra no von vay Cong ty TMDV HBT Dan vi tinh : Tr d Phu luc 1.10: Bang can doi tra no’ Cong ty TMDV HBT Dem vi tinh : Tr d I N3m -1 Khoan muc TT Nguon tra no Nam NSm Nam N3m NSm N3m N3m 68,171 62,671 57,492 57,458 66,858 66,858 73,258 16.201 16.201 16.201 16,201 16,201 16,201 16.201 43,469.9 43.469.9 41,291.1 41,257.3 50,657.1 50.657.1 57,057.6 8.500 3,000 0 0 Khdu hao ca ban - (100%) Loi nhuan sau thug - de tra no Ngu6n khac (Trich - du phong) Du- kien tra no’ 67,684 62,319 56,954 51,590 46,225 40,860 35,496 Can doi tra no' 487 352 537 5,868 20,633 25,997 37,763 Phu luc 1.11: Tong hop doanh thu dung de tra Lai chi nhanh Hai Ba Trung thdi gian an han Goc Cong ty TMDV HBT Dich vu T Khach hang T TSng Thanh tien (Trong giu- Quang cao to, xe may theo thang) APOLLO UNIVERSITY LIMITED COMPANY HANOI (BRITISH 1,2,3,4 UNIVERSITY UK) Khu A, B T 10,744,800,000 Khu D, C SACOMBANK 5,219,775,000 Tl,2,3 Cty cho thue Tai Chinh NHDT&PT Viet Nam (BIDV) Khu A,B,C,D T8 5,080,581,000 Cong ty CP BDS MEGASTAR Khu A, B T5 2,713,081,536 Cong ty TNHH ARCHETYPE ( VN) Khu A, B T9 2,173,331,160 Cong ty co phan DAEHYEVINA KhuAT5 2,344,320,000 Khu AT6 586,080,000 Khu D T7 1,377,434,520 Cong ty TNHH van tai quoc tS (ADVANCE VIET NAM) Cong ty CP kien true FRANCE) HIGHEND ( 488,400,000 600,000,000 10 Cong ty cd phan chung khoan Thanh Cong Khu C-T10 1,228,814,400 Khu A-T10 708,180,000 Khu C T9 708,180,000 Khu DI-T9 399,633,300 Cty CP thuong mai va d£u tu LUX GLOBAL( USA) 12 3,494,502,000 Cty CP thuong mai va dau tu LUX GLOBAL( USA) 11 KhuB-Tl Cty TNHH Thidt Kd Chau A KUME ( JAPAN) Van phdng dai dien BENLINE AGENCIES 13 LIMITED (ANH) 14 Cdng ty TNHH NOTHSTAR MOTORS Khu A-T 11 432,234,000 15 Cdng ty CP Hang Hai Lien Kit Viet Nam D2-T9 378,852,368 12B 1,887,000,000 11C 293,040,000 12B 388,500,000 12B 310,800,000 16 Cty TNHH Xay dung va phat trien thi (CDC) 17 Hiep hoi an toan thong tin Viet Nam (VNISA) 18 Cty CP Tu van Thiet Kd va Phat Trien Do Thi (CDDC) 19 Cty Trang Thiet Bi Y Te 20 Cty TNHH XD DT&PT Do Thi (CIDC) KhuD-Tl 346,320,000 21 Cty TNHH Thien Viet Tang ham 73,260,000 sanh truoc 88,800,000 Khu A-T12A 457,875,000 Khu C- 12 975,823,200 22 Australia and New Banking Group Limited (Ngan hang ANZ) 23 Ban Quan Ly CBRE (USA) 24 Nha hang ALEX Cdng ty Mat Trdi Vang - Gold Sun (Quang 25 cao) 42,735,000 26 Cdng ty Sao Bac 27 Cdng ty VIVIANVU - LLC (USA) 28 Cdng ty TNHH Phuong Lien 29 Cdng ty CEO Thang Long 28 Tong cdng ty vien thong quan doi (Viettel) 200,000,000 29 Frame media ( Quang cao hang Tivi LG ) 198,000,000 30 Trong giu o to (80$ x 40 Chide X 12 thang) 432,966,600 2,747,250,000 KhuA-T12A 449,550,000 Khu A - T7 732,600,000 518,000,000 710,400,000 31 Trong gift xe may (6$ x 400 ChiSc x 12 thang) 32 Cong ty TNHH ung dung va phat trien 532,800,000 Khu D, C Qu6c tS T4,5 4,395,600,000 33 Cong ty TNHH Hoa Binh T7 2,857,140,000 34 DAVILA - VU ENTERPRISES INC T8 1,831,500,000 Tong Cong 55,695,764,084 277,500,000 1,731,600,000 1,998,295,000 Dien tich mat bang: 1.100m2 (Gom 16 san: 14 Tang, tang ham) Phu luc 1.12: Can (loi nguon tra lai cho nam dau tien vay von Du- an van chua van hanh Cong ty TMDV HBT STT Chi tieu Gia tri (VND) Tdns doanh thu 59,425,659,084 I (khong tinh du an 287+301 Doi Can) II Chi phi phai tra nam 25,121,906,721 Tra ngan hang 18,437,714,780 a Goc vay ngan hang INDOVINA (Hop dong tin dung so 2013/IVBHDDH/2007 10/01/2007 b Lai vay ngan hang INDOVINA nam 2010 (tai 30/12/2009 lai suat la 0.90316092%/thang) 10,732,000,000 Tien thue dat Tien thue dat tai CT 25 Le Dai Hanh Tien thue dat tai CT 287 & 301 Doi Can 7,705,714,780 741,626,032 72,000,000 669,626,032 Chi phi van hanh toa nha HL Tich !uv 34,303,752,364 Tra lai SeABank (vay 225 ty dong, lai suat 16,69%/nam) 31,293,750,000 iv Can ddi sau tra lai SeABank 5,942,565,908 3,010,002,364 Phu luc 2.1: Bang tinh dong tien va hieu qua cua dy an Thuy dien Thai An Stt Khoan muc 278,395 278,395 278,395 47,238 47,238 62,984 320,065 325,633 341,379 10 20 30 35 40 Ddng tien vao - - Doanh thu - Hoan thue VAT - Tong ngan lu u vao 293,047 293,047 293,047 293,047 293,047 293,047 29^047 293,047 293,047 293,047 - - - 10 Dong tien 1,939,398 - Chi phi dau tu 17,972 17,972 17,972 18,265 18,265 18,265 18,265 18,265 - - - 8,768 53,152 68,696 68,696 68,696 1,939,398 14,828 17,972 17,972 27,033 71,417 86,960 86,965 86,970 (1,939,398) 305,237 307,661 323,407 266,014 221,631 206,087 206,082 206,077 - Chi phi hoat dong - Thue TNDN Tong ngan liru Ngan luu rong NPV-TIP IRR-TIP 15.1% Thdi gian thu hoi von dau tu : 10.3 Nam Thdi gian thu hoi von vay : 8.9 Nam 233,534 Phu luc 2.2 Bang ke hoach tra no’ - du an Thuy dien Thai An Dffn vi tinh: Trieu ddng NAM HOAT HONG KHOAN MUC 1,400,000 1,325,777 1,238,362 1,135,210 1,002*575 847,889 668,712 467,032 233,208 No’ goc tra ky 74,223 87,414 103,152 132,635 154,686 179,176 201,680 233,824 233,208 - Luy ke nguon tra no 74,223 161,638 264,790 397,425 552,111 731,288 932,968 1,166,792 1,400,000 - So tien goc tra ky 70,000 90,000 115,000 125,000 145,000 165,000 185,000 225,000 280,000 1,325,777 1,238,362 1,135,210 1,002,575 847,889 668,712 467,032 233,208 - - Lai vay phai tra ky 186,200 173,009 157,271 141,429 120,060 95,604 67,720 33,884 (6,551) - Luy ke lai vay phai tra 186,200 359,209 516,479 657,909 777,969 873,574 941,293 975,178 968,627 Du1 no’ dau ky Du no’ cuoi ky Phu luc 2.3 Bang can doi nguon tra no1 - Dir an Thuy dien Thai An NAM HOAT DONG KHOAN MUC 119,875 131,215 160,818 128,075 150,63^ 176,882 208,302 240,149 282,577 99,417 99,417 99,417 99,417 99,417 99,417 99,417 99,417 99,417 (26,780) (15,440) (1,583) 28,658 51,222 77,465 108,885 140,733 183,160 Hoan thue VAT 47,238 47,238 62,984 No’ goc phai tra (tam tinh) 70,000 90,000 115,000 125,000 145,000 165,000 185,000 225,000 280,000 Can doi tra no’ 49,875 41,215 45,818 3,075 5,639 11,882 23,302 15,149 2,577 Luy ke can doi tra no’ 49,875 91,090 136,907 139,982 145,622 157,504 180,805 195,955 198,532 1.71 1.46 1.40 1.02 1.04 1.07 1.13 1.07 1.01 Tong nguon thu hoi von Khau hao co ban Loi nhuan sau thue de tra no He so tra no’