{"id":21328,"date":"2023-12-06T02:38:52","date_gmt":"2023-12-06T02:38:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/net-asset-la-gi-tam-quan-trong-va-cong-thuc-tinh.html"},"modified":"2023-12-22T04:54:41","modified_gmt":"2023-12-21T21:54:41","slug":"net-asset-la-gi-tam-quan-trong-va-cong-thuc-tinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/net-asset-la-gi-tam-quan-trong-va-cong-thuc-tinh.html","title":{"rendered":"Net asset l\u00e0 g\u00ec? T\u1ea7m quan tr\u1ecdng v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh"},"content":{"rendered":"
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Cho d\u00f9 b\u1ea1n \u0111ang t\u00ecm vi\u1ec7c ho\u1eb7c \u0111ang l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u t\u00e0i s\u1ea3n r\u00f2ng \u2013 net asset l\u00e0 g\u00ec.<\/p>\n

T\u00e0i s\u1ea3n r\u00f2ng l\u00e0 m\u1ed9t ph\u00e9p t\u00ednh h\u1eefu \u00edch trong nhi\u1ec1u lo\u1ea1i t\u00ednh to\u00e1n v\u00e0 b\u00e1o c\u00e1o. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd th\u1ea3o lu\u1eadn v\u1ec1 t\u00e0i s\u1ea3n r\u00f2ng, t\u1ea1i sao ch\u00fang l\u1ea1i quan tr\u1ecdng, c\u00e1ch ch\u00fang \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 c\u00e1c v\u00ed d\u1ee5 tham kh\u1ea3o.<\/p>\n

Net asset l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Net asset hay t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u1ea1i di\u1ec7n cho t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb \u0111i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n

Con s\u1ed1 n\u00e0y \u0111\u00f4i khi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng. Tuy nhi\u00ean, tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, ch\u00fang th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu ri\u00eang l\u1ebb c\u1ee7a c\u00e1c qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 v\u00e0 qu\u1ef9 ho\u00e1n \u0111\u1ed5i.<\/p>\n

Trong c\u00f4ng ty t\u01b0 nh\u00e2n, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu gi\u1ed1ng nh\u01b0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n, n\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, n\u00f3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 tr\u1ecb r\u00f2ng.<\/p>\n

B\u1ea5t k\u1ef3 th\u1ef1c th\u1ec3 n\u00e0o c\u00f3 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ec1u c\u00f3 th\u1ec3 t\u00ednh to\u00e1n t\u00e0i s\u1ea3n r\u00f2ng. \u0110\u00f3 l\u00e0 m\u1ed9t ph\u00e9p t\u00ednh h\u1eefu \u00edch cho h\u1ea7u h\u1ebft c\u00e1c t\u1ed5 ch\u1ee9c v\u00ec n\u00f3 cung c\u1ea5p m\u1ed9t b\u1ed1i c\u1ea3nh quan tr\u1ecdng v\u1ec1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n

T\u00e0i s\u1ea3n r\u00f2ng c\u00e0ng cao th\u00ec t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00e0ng t\u1ed1t. M\u1eb7c d\u00f9 t\u00e0i s\u1ea3n r\u00f2ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn theo nhi\u1ec1u c\u00e1ch v\u00e0 b\u1ed1i c\u1ea3nh t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh v\u00e0 c\u00e1ch n\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, n\u00f3 v\u1eabn l\u00e0 gi\u00e1 tr\u1ecb c\u01a1 b\u1ea3n c\u1ee7a t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi m\u1ed9t th\u1ef1c th\u1ec3 sau khi c\u00e2n nh\u1eafc c\u00e1c kho\u1ea3n n\u1ee3.<\/p>\n

T\u1ea7m quan tr\u1ecdng c\u1ee7a t\u00e0i s\u1ea3n r\u00f2ng \u2013 net asset l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

T\u00e0i s\u1ea3n r\u00f2ng r\u1ea5t quan tr\u1ecdng v\u00ec ch\u00fang th\u1ec3 hi\u1ec7n s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa nh\u1eefng g\u00ec m\u1ed9t c\u00f4ng ty s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00f4ng ty \u0111\u00f3. C\u00e1c c\u00f4ng ty c\u00f3 t\u00e0i s\u1ea3n r\u00f2ng d\u01b0\u01a1ng c\u00f3 th\u1ec3 c\u00f3 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kh\u1ecfe m\u1ea1nh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a m\u1ed9t c\u00f4ng ty \u1edf m\u1ee9c \u00e2m th\u00ec g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn h\u1ecd \u0111ang g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00e0i ch\u00ednh.<\/p>\n

M\u1ed9t c\u00f4ng ty c\u00f3 nhi\u1ec1u n\u1ee3 v\u00e0 c\u0169ng c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n, c\u00f3 th\u1ec3 b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 gi\u1ea3i t\u1ecfa to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n g\u00e1nh n\u1eb7ng n\u1ee3 c\u1ee7a h\u1ecd. Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh d\u00e0nh ngu\u1ed3n l\u1ef1c \u0111\u1ec3 \u0111\u00e0m ph\u00e1n n\u1ee3, gi\u1ea3m l\u00e3i su\u1ea5t v\u00e0 h\u01a1n th\u1ebf n\u1eefa \u0111\u1ec3 l\u00e0m cho n\u1ee3 c\u1ee7a c\u00f4ng ty d\u1ec5 qu\u1ea3n l\u00fd h\u01a1n.<\/p>\n

Cu\u1ed1i c\u00f9ng, t\u00e0i s\u1ea3n r\u00f2ng \u00e2m c\u00f3 th\u1ec3 cho c\u00f4ng ty bi\u1ebft li\u1ec7u c\u00f4ng ty c\u00f3 n\u00ean l\u1eadp k\u1ebf ho\u1ea1ch ph\u00e1 s\u1ea3n hay kh\u00f4ng. \u0110\u00e2y s\u1ebd l\u00e0 t\u00ecnh hu\u1ed1ng x\u1ea5u nh\u1ea5t n\u1ebfu c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c \u1edf tr\u00ean kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh t\u00e0i s\u1ea3n r\u00f2ng \u2013 net asset<\/p>\n

T\u1eeb c\u00e1ch hi\u1ec3u net asset l\u00e0 g\u00ec, ch\u00fang ta c\u00f3 th\u1ec3 suy ra c\u00e1ch t\u00ednh t\u00e0i s\u1ea3n r\u00f2ng net asset nh\u01b0 sau:<\/p>\n

T\u00e0i s\u1ea3n r\u00f2ng = t\u1ed5ng t\u00e0i s\u1ea3n \u2013 t\u1ed5ng n\u1ee3<\/p>\n

V\u00ed d\u1ee5: N\u1ebfu m\u1ed9t c\u00f4ng ty c\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n l\u00e0 11 t\u1ef7 \u0111\u1ed3ng v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 6 t\u1ef7 \u0111\u1ed3ng tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, t\u00e0i s\u1ea3n r\u00f2ng s\u1ebd l\u00e0 11 t\u1ef7 \u2013 6 t\u1ef7 = 5 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Trong khi th\u1ef1c h\u00e0nh t\u00ednh to\u00e1n t\u00e0i s\u1ea3n r\u00f2ng, h\u00e3y c\u00e2n nh\u1eafc r\u1eb1ng b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 xu h\u01b0\u1edbng li\u1ec7t k\u00ea gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch h\u01a1n gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd, do \u0111\u00f3, t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u00f3 th\u1ec3 kh\u00f4ng b\u1eb1ng nhau khi quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t.<\/p>\n

S\u1ef1 kh\u00e1c nhau gi\u1eefa gi\u00e1 tr\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a doanh nghi\u1ec7p l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 hi\u1ec3u. N\u1ebfu b\u1ea1n c\u1ed9ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty v\u00e0 chia n\u00f3 cho s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a c\u00f4ng ty tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu.<\/p>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p hi\u1ebfm hoi, c\u00f3 th\u1ec3 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed1 \u0111\u1ecbnh cho m\u1ed9t t\u00e0i s\u1ea3n c\u1ee5 th\u1ec3 m\u00e0 c\u00f4ng ty n\u1eafm gi\u1eef, nh\u01b0ng nh\u00ecn chung, vi\u1ec7c x\u00e1c \u0111\u1ecbnh NAV c\u1ee7a doanh nghi\u1ec7p l\u00e0 m\u1ed9t b\u00e0i t\u1eadp nh\u1ecf m\u00e0 c\u00e1c nh\u00e0 giao d\u1ecbch chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n li\u00ean t\u1ee5c trong su\u1ed1t ng\u00e0y giao d\u1ecbch.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi c\u00e1c nh\u00e0 giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh. Th\u00f4ng th\u01b0\u1eddng, nh\u1eefng ng\u01b0\u1eddi tham gia th\u1ecb tr\u01b0\u1eddng l\u1ea5y t\u00edn hi\u1ec7u c\u1ee7a h\u1ecd t\u1eeb gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady b\u1ea1n s\u1ebd kh\u00f4ng t\u00ecm th\u1ea5y s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn gi\u1eefa NAV v\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/p>\n

H\u01a1n n\u1eefa, v\u1edbi vi\u1ec7c h\u1ea7u h\u1ebft c\u00e1c qu\u1ef9 ETF cho ph\u00e9p c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c mua ho\u1eb7c b\u00e1n c\u00e1c kh\u1ed1i l\u1edbn c\u1ed5 phi\u1ebfu ETF b\u1eb1ng ho\u1eb7c g\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng, s\u1ebd c\u00f3 r\u1ea5t nhi\u1ec1u c\u01a1 h\u1ed9i cho ch\u00eanh l\u1ec7ch gi\u00e1 n\u1ebfu gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng ch\u00eanh l\u1ec7ch qu\u00e1 xa so v\u1edbi NAV.<\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (Net asset value per share \u2013 NAVPS) l\u00e0 m\u1ed9t s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb c\u1ee7a qu\u1ef9 t\u00edn th\u00e1c \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (REIT) v\u00e0 n\u00f3 cho bi\u1ebft gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t c\u1ed5 phi\u1ebfu c\u1ee7a qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 ho\u1eb7c qu\u1ef9 trao \u0111\u1ed5i. NAVPS thu \u0111\u01b0\u1ee3c b\u1eb1ng c\u00e1ch chia gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 cho s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh.<\/p>\n

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\u201cNAV \u2013 Net asset value th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu ri\u00eang l\u1ebb c\u1ee7a qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 v\u00e0 qu\u1ef9 ho\u00e1n \u0111\u1ed5i, ho\u1eb7c ETF.\u201d<\/em><\/strong><\/p>\n<\/blockquote>\n

C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu<\/strong><\/span><\/h2>\n

Ng\u01b0\u1eddi qu\u1ea3n l\u00fd qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu trong m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n. H\u1ecd ph\u1ea3i cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng nh\u01b0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a qu\u1ef9 t\u01b0\u01a1ng h\u1ed7, c\u0169ng nh\u01b0 chi ph\u00ed ph\u00e1t sinh c\u1ee7a qu\u1ef9. C\u00e1c b\u01b0\u1edbc \u0111\u1ec3 t\u00ednh NAVPS nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 1: T\u00ednh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 m\u1ee9c l\u00e3i ho\u1eb7c l\u1ed7, t\u00f9y thu\u1ed9c v\u00e0o t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u1ed5 bi\u1ebfn v\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng.<\/p>\n

B\u01b0\u1edbc 2: T\u00ednh t\u1ed5ng gi\u00e1 tr\u1ecb n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a qu\u1ef9 (ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n), c\u0169ng nh\u01b0 l\u00e3i v\u00e0 chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a qu\u1ef9.<\/p>\n

B\u01b0\u1edbc 3: T\u00ecm chi ph\u00ed tr\u00edch l\u1eadp qu\u1ef9 v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n (\u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed cho c\u00e1c k\u1ef3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng kh\u00e1c nhau). C\u00e1c chi ph\u00ed c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed ki\u1ec3m to\u00e1n, ph\u00ed qu\u1ea3n tr\u1ecb vi\u00ean, thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n

B\u01b0\u1edbc 4: T\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu. C\u00f4ng th\u1ee9c t\u00ednh NAVPS \u0111\u01b0\u1ee3c \u0111\u01b0a ra nh\u01b0 sau:<\/p>\n

NAVPS = NAV\/S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh<\/p>\n

V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 NAVPS<\/strong><\/span><\/h2>\n

C\u00f4ng ty A l\u00e0 m\u1ed9t qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 v\u1edbi n\u0103m tri\u1ec7u c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u00f4 la. T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty bao g\u1ed3m 10 tri\u1ec7u \u0111\u00f4 la ti\u1ec1n m\u1eb7t, 1,5 tri\u1ec7u \u0111\u00f4 la c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 500.000 \u0111\u00f4 la thu nh\u1eadp d\u1ef1 thu.<\/p>\n

Ngo\u00e0i ra A c\u00f2n c\u00f3 30 tri\u1ec7u \u0111\u00f4 n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 10 tri\u1ec7u \u0111\u00f4 n\u1ee3 d\u00e0i h\u1ea1n. C\u00f3 1,5 tri\u1ec7u \u0111\u00f4 la \u0111\u01b0\u1ee3c t\u00edch l\u0169y t\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean. S\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00e3 cho, ch\u00fang ta c\u00f3 th\u1ec3 t\u00ednh NAVPS nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 1: T\u00e0i s\u1ea3n r\u00f2ng = 100.000.000 + 10.000.000 + 1.500.000 + 500.000 = 112.000.000 \u0111\u00f4 la<\/p>\n

B\u01b0\u1edbc 2: N\u1ee3 ph\u1ea3i tr\u1ea3 = 30.000.000 + 10.000.000 + 1.500.000 = 41.500.000 \u0111\u00f4 la<\/p>\n

B\u01b0\u1edbc 3: NAVPS = (112.000.000 \u2013 41.500.000) \/ 5.000.000 = 70.500.000 \/ 5.000.000 = 14,10 \u0111\u00f4 la<\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 t\u01b0\u01a1ng h\u1ed7 thay \u0111\u1ed5i h\u00e0ng ng\u00e0y, b\u1edfi v\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 thay \u0111\u1ed5i h\u00e0ng ng\u00e0y. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh c\u0169ng thay \u0111\u1ed5i li\u00ean t\u1ee5c, khi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 mua l\u1ea1i c\u1ed5 phi\u1ebfu c\u1ee7a h\u1ecd v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi mua c\u1ed5 phi\u1ebfu m\u1edbi.<\/p>\n

\u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 NAVPS c\u1ee7a t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 c\u00f3 th\u1ec3 l\u00e0 14,10 \u0111\u00f4 la ng\u00e0y h\u00f4m nay v\u00e0 chuy\u1ec3n sang 12 \u0111\u00f4 la ho\u1eb7c 16 \u0111\u00f4 la v\u00e0o ng\u00e0y h\u00f4m sau.<\/p>\n

Hi v\u1ecdng v\u1edbi nh\u1eefng chia s\u1ebb tr\u00ean v\u1ec1 net asset l\u00e0 g\u00ec c\u00f9ng c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan, b\u1ea1n s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin h\u1eefu \u00edch tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o th\u1ebf gi\u1edbi \u0111\u1ea7u t\u01b0.<\/p>\n

Hu\u1ef3nh Tr\u00e2m<\/strong><\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Cho d\u00f9 b\u1ea1n \u0111ang t\u00ecm vi\u1ec7c ho\u1eb7c \u0111ang l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i hi\u1ec3u t\u00e0i s\u1ea3n r\u00f2ng \u2013 net asset l\u00e0 g\u00ec.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21328"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21328"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21328\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}