Inqolobane isikhwama

Ukuze eceleni Isikhwama kuhlanganisa izingxenye dolobha. Zingasetshenziswa esikhathini esizayo ukuze asule kuba nezindleko ezivela singalindele. Kumiswa Reserve Isikhwama esebenzisa real umholo ophelele futhi wahlonishwa lunikeza balance sheet lento - 82 "reserve inhlokodolobha". Ukulahlekelwa singenzeka nganoma isiphi isikhathi ngenxa yezizathu inhloso noma subjective.

Reserve Isikhwama - kuba dolobha esenzelwa akuvunyelwe ngesisekelo imibhalo abamelwe kwenhlangano kanye neziqondiso kuzo izimali, emelela ingxenye yenzuzo net. Ulwazi mayelana awusebenzelayo kube inkomba yokuthi nesimo esingokwezimali inkampani. Ngoba kumelwe zimiswe okuhlangene isitokwe inkampani Foundation ngokuvumelana inhlokodolobha share agcwaliswa ngonyaka njengoba ine okungenani amaphesenti angu-5 we inzuzo inetha. lingakanani kungase kushintshwe phezulu uma kukhona isinqumo ezifanele umhlangano bamasheya. Futhi, uma ushintsha inhlokodolobha ogunyaziwe, bese-ke kwandisa noma kuyancipha inani imithombo.

Limited Ugibe Company ayidingekile ngokomthetho ukuthi iskhwama reserve, ngokungafani kuya AD, kodwa ngokubona ukuthi injalo. Lezi zimali kungenziwa iqondiswe yentuthuko yezenhlalakahle ibhizinisi, ubuyise dolobha, futhi uma kudingeka, nokukhokhwa izinzuzo, kanye nezindleko ezincane, ehambisana ne-nokuqala kwezinkinga zokuwa komnotho.

Reserve oluzoxhasa AO ingasetshenziswa nezindleko:

- ukulahlekelwa ibhizinisi;

- isidingo ukukhokhela izinzuzo;

- ne ekuvalweni ibhizinisi (sekukhokhwe isikweletu);

- ezinye izimo, okuyinto livikeleke umthetho neziqondiso kwenhlangano.

esebenzisa kulahlwa kungumsebenzi lebhodi labaqondisi noma ibhodi lokuphatha. Uma kukhona ukulahleka, baqondiselwa ukubuyiswa kwemali yabo, iphelele noma ingxenye. Cash kumele igcinwe kufinyeleleke, kodwa ngesikhathi esifanayo amathuluzi okunokwethenjelwa zezimali. Ochwepheshe batusa ekudaleni inqolobane Isikhwama ezinkulu, ngenxa yokuthi kuthatha ingxenye enkulu inhloko-dolobha kwamabhizinisi kanye nokulahlekelwa inzuzo ekusebenziseni kwazo kungaba ngempela eliphezulu. Lezi zimali ayikwazi ukusetshenziswa ku sanje futhi engalethi imali esikhathini esizayo.

Isikhwama inqolobane ibhizinisi kusho dolobha olwengeziwe. Kuhlanganisa inani lokukhula impahla inhlangano ephakama ngenxa revaluation share premium futhi okungezona zamanje amafa wathola mahhala futhi isetshenziselwa ukumboza ukulahlekelwa engahlosiwe.

Lesi sitshalo futhi isebenzisa umcabango ilungiselelo izikweletu ngabazeka. Ukwakheka kwabo kungenxa kungenzeka ukulahlekelwa izikweletu ezivelele ezimbi noma kungabi ngokwahlulela ngezizindlo.

Isikhwama reserve

Reserve izimali kwakhiwa ngesisekelo amathuluzi legislatively fixed, ngakho kufanele acabangele khona letigaba letilandzelako:

• Okokuqala, kuzomele ichaze umgomo, owawuthi izimali izokwabiwa kamuva.
• Okwesibili, lezi zinhloso kudingeka kwenziwe ku-sisekelo ibhizinisi. Kubalulekile ukuba silungise ubukhulu ubuncane kokubili Isikhwama kanye nenani ezibanjwayo kuye.
• Okwesithathu, kubalulekile ubambela umhlangano wabasunguli, abezwa imibuzo mayelana noshintsho inani ezibanjwayo futhi inqubo izindleko. Assembly kuqoshwe futhi eqinisekisiwe, oda okuhambisanayo ikhishwa ngemiphumela yako.
• Okwesine, esikhathini ibhizinisi sika-balance sheet ibonisa inzuzo net futhi izimali ezibekelwe yesikhwama Reserve. Khona-ke ungenza imisebenzi efanele ezihlobene bachitha yimuphi ngemva kokuqedwa kwalo, enifeza wiring balance kahle.