Non-yokusebenza engenayo kanye nokusungulwa

Lolu cwaningo yomsebenzi wezomnotho, ngaphandle ukuhlaziywa Imiphumela yezimali, ukusebenza nemali imiphumela kusukela umsebenzi zokukhiqiza lezimpahla, ukutadisha isimo izimpahla fixed kanye nezinye izimpahla, kubaluleke kakhulu iyona ukuhlaziya amagugu inzuzo futhi ukulahlekelwa, okuyinto eyatholakala kusukela manje-non-ukudayiswa ukuthengiselana. Lezi zindleko phakathi labo afakiwe izindleko ze-computer ezingenhla, futhi ikakhulukazi:

- non-yokusebenza imali ethathwe nokulingana noma wabelane iqhaza zemininingwane yezinye izinkampani noma izinkampani, kuhlanganise ngesimo izinzuzo ku izibambiso okuqondene ibhizinisi. Lezi izimali kuvame elakhiwe esimweni inzuzo ngendlela ingxenye inzuzo nezinqubo zemininingwane yezinye izinkampani. I idividendi kuyisabelo inzuzo ebalwa e elula eyodwa noma PREF. Bond - a security ukuthi ukuba khona lapho kuqinisekiswa kwesibopho angabuyisela value ngokulinganisa of umnikazi walo kwempahla.

- izimali ukuthi inkampani noma inhlangano ungathola kusukela ukuqasha impahla, kodwa kuphela uma kwenzeka ukuthi lolu hlobo umsebenzi akuyona umsebenzi oyinhloko kubhizinisi ibhizinisi. Ngakho, imali-non-yokusebenza kuhlanganisa nezintela, njengoba inani layo kungafakwa ukubaluleka izinto wamnikela kukuhlola yabo.

- labetibambile neyaziwayo izinhlawulo okweletayo nezinye izijeziso, okuyinto kukhokhelwe ukuhlukumeza of izimo zomnotho. Isijeziso kubhekwa ukucacisa semthethweni lemali okumele ukhokhwe okweletayo uma kwenzeka kwesivumelwano abasenza noma ukusebenza okungafanele.

- inzuzo, eyasungulwa phakathi nonyaka, kodwa wathola eminyakeni edlule. Lapha tibalo, esahlanganisa akhawunti yenkampani yezimpahla kukhiqizwa futhi ithengiswe ngaphambili. Kulokhu, ikhumbula non-yokusebenza imali kufanele zixhunywe ikhumbula engenile.

- umehluko okuyinto akhiwa ngesikhathi amabhizinisi noma izinhlangano nge izimali zakwamanye amazwe ukuthengiselana. Ezivukayo exchange rate umehluko kusuka translation ngenxa yezinguquko exchange rate, kulesi simo, ngeke ukhokhiswe kuya-balance sheet ezinkathini zesikhathi esizayo.

- uzuza noma ukulahlekelwa ezenziwe inkampani noma inhlangano ngokuthenga / ukudayiswa izimali zakwamanye amazwe.

- kokuthola izikweletu, okuyinto ngokuhambisana nomthetho zilotshwé off inhlangano uncollectible;

- isivuno sisiningi kakhulu khona impahla, okuyinto Kwamiswa ngokuhamba ezikhona eziqhubekayo nokuthi ngokheshi okuyokwenziwa ngenxa yebhizinisi noma inhlangano;

- Izinkokhelo ngenxa esidlule akhawunti ubudala depositor.

- Okunye-non-yokusebenza engenayo kanye nezindleko ezingenziwanga kuhlobane ngokuqondile imisebenzi yokukhiqiza. Lezi zihlanganisa inani etholwe Bank for ukusetshenziswa kwezimali zebhizinisi etshaliwe noma inhlangano, kanye naletinye tindlela tekuphila ukuthi ahlelwe ukuze nomnikazi oyedwa kuphela.

- izindleko kuzona mayelana impahla sokuqasha: ukwehla, izindleko ukubuyiselwa kwabo futhi ukulungisa.

- izindleko Ukuphumula ngenxa yezizathu zangaphandle.

- Ukulahlekelwa ku revaluation kokuba emafektri ibhizinisi noma inhlangano, ezikhona kanye nemikhiqizo salable.

- ukulahlekelwa kuzona evela kokwenziwe nge esitsheni.

- izindleko zomthetho.

- inani izikweletu kanye nezikweletu neyaziwayo engabazekayo kuncike omisiwe inqubo Reserve.

- ukulahlekelwa kusukela bhala-off izikweletu ngomhlangano waqaphela njengoba yayenza ngokungacabangi.

- yokusebenza engenayo kanye nezindleko for the eminyakeni edlule. Kubalulekile ukuthi umsuka zonke lezi engenayo nephumayo iye bodokotela.

- ukulahlekelwa uncompensated okubangelwa umthelela yezinhlekelele zemvelo noma izindleko ezihlobene ekuvalweni nemiphumela yabo.

- izindleko oda eziye kukhanselwe noma sihoxiswe, futhi ngaphezu kwalokho, izindleko zokukhiqiza engatheli.

- ukulahlekelwa ekulimaleni kwempahla, ukulahlekelwa zayo zemvelo okweqa kwezinkambiso kusungulwa.

- izintela ezikhokhelwa ngokuhambisana nomthetho wamanje.

Comprehensive-non-yokusebenza imali inikezwe Art. 250 we Tax Code.