Isabelo-premium

Abantu, by uhlobo umsebenzi wabo engakathenjiswa umshado accounting professional, ngezinye izikhathi kuphela anikwazi ukuzichaza eyodwa noma elinye ihlandla kwezomnotho. Kuyacaca uma kukhona isibonelo ukhonkolo kanye ebonakalayo.

Ngakho-ke, ukuze uqonde lokho isabelo-premium, ungase ucabangele ukulesi simo esilandelayo. Le nkampani ne-dolobha ogunyaziwe lemali ayizinkulungwane 100 amayunithi ezivamile likhipha eziyikhulu nokwabelana. Kulokhu, isitokwe ngamunye kuyoba kwenani eliyimali, okuyinto ilingana eziyinkulungwane amayunithi ezivamile. Nokho, imakethe yamasheya, zingase zinikeze amanani aphezulu ukuze nokwabelana. Ngokwesibonelo, amayunithi ayizinkulungwane eziyishumi ezivamile, uma abatshalizimali alindele izinkampani ukwandisa inzuzo yabo. Ngakho-ke, ukubaluleka isabelo ngasinye luyanda amayunithi eziyishumi ezivamile. Ngakho, isabelo premium eziyinkulungwane amayunithi ezivamile. wesifunda okunjalo ngendlela lula.

Emission libizwa Ukukhishwa izibambiso noma imali. Imali ngaleyo ndlela-etholwe kuziwa zokuthuthukisa umkhiqizo uchungechunge - imali - lezimpahla futhi ngenxa yalokho kuholela ukuthuthukiswa ibhizinisi noma emnothweni iyonke. Kodwa udaba kumele kwenziwe phakathi komkhawulo kuvunyelwe. Income kusukela izibambiso ingathola kuphela okuhlangene isitokwe ibhizinisi wahlanganyela udaba lamasheya. Le nkampani ithole isabelo-premium, ithumela yona le inqolobane noma kwandisa isamba yenzuzo yenkampani.

Dictionary of Economics ngakho uhumusha nomqondo share premium - umehluko ongagcini phakathi intengo lapho ukuthengisa izibambiso futhi par value abo. Ngaphansi izibambiso ngokuvamile sibhekisela isenzo. Ngo ezimali, esiqiwini share premium ziboniswa ngaphansi bofeleba netinhlavu debit akhawunti ye imali nezinye izimpahla ukuthi zidluliselwa ku Inkampani abhadalela nokwabelana.

Cishe seigniorage kuyinto inzuzo ngokweqile, okuyinto yavela ngemva kokubekwa inkampani joint isitokwe lamasheya yayo, ngemuva deducting izindleko ezihlobene ukudayiswa yabo. Ubonakala ngeka okwengeziwe lamasheya noma ngokwandisa inani okuzisholo; umehluko, okwenzeka lapho ukudayiswa izibambiso, ukubaluleka ukudayiswa ingaphezu kwe-bokuzisholo.

Ngokungafani yemali kusuka udaba kwamatayitela, inhlokodolobha eyengeziwe - iyona imali eyenziwe nge impahla revaluation, ukukhula kwalo, amagugu etholwe mahhala manje, kanye neminye imithombo. Isigaba "inhlokodolobha engeziwe" ibonisa ukunyakaza capital ezenzeka hhayi kuphela ukukhula enanini izinkampani impahla, kodwa futhi buyiselo ezikweletini e izimali zakwamanye amazwe iminikelo enhlokodolobha share. Ngokushesha kunakwe exchange rate umehluko.

izimali Bank zihlanganisa, ngaphezu enhlokodolobha eyengeziwe ehlanganisa inzuzo etholakale amafa yasebhange, imali kusukela udaba lamasheya futhi ukubaluleka impahla wathola gratuitously. Lokhu kuhlanganisa fund inqolobane zasebhange namanye izimali, okuyinto ibhange unelungelo, ngokuhambisana imibhalo yayo ephambili.

Izitatimende zezimali, inhloko-dolobha olwengeziwe wenza zonke izinguquko, njengezinga lokukhula (lisuselwa revaluation impahla), noma ukwehla. Ingxenye inzuzo esisele undistributed anawo inhlangano ngesikhathi, ukuthatha njengomuntu nokwehlisa ezikhokhelwayo enhlokodolobha.

Uma kufinyeta imibiko isifinyezo yonyaka wembula ukulahlekelwa ezidinga enamathela ke le njongo wathumela inzuzo etholwe Inkampani, kwavulwa isikhwama Reserve. Futhi ungasebenzisa dolobha olwengeziwe futhi inhloko-dolobha ogunyaziwe, futhi leyo mali kungase kushintshwe amafa net.

Kunoma iyiphi inhlangano wahlanganyela yokuhwebelana, ngaphandle engenayo, zikhona izinto ayimpoqo kwezindleko lapho intela edonswa eholweni wakhokha imiphumela yomsebenzi ezezimali nezomnotho. RF Tax Code ichaza njengoba into intela nzuzo kunoma yiziphi value abo emali, kuchazwa ngokuthi imali engenayo, net ukubaluleka izindleko. Ngaphansi izindleko befanele izindleko ezivelayo ekukhiqizeni yokuthengisa imikhiqizo kanye nezindleko ze-non-yokusebenza.