Off-ibhalansi-ishidi akhawunti

Umgomo we the balance sheet kuyinto ukubhalisa umcimbi kabili, okuyinto ziyabonakala e ukukopishwa we namakhadi emali akhawunti. Uma kudingekile, futhi wasebenzisa off-balance sheet akhawunti, zona kepha ezingangeni esilinganisweni, ngoba akubonakali , kabili entry. Ngenxa yezizathu ezihlukahlukene, abaningi izinto ezilotshwe ngu okurekhodiwe olulodwa, kuleso simo score iba lesikweletu noma lasebhange.

Nokho, Off-balance sheet akhawunti asetshenziselwa yokubhalisa reflection lezinto ukuthi ezakho inkampani ngakwesokudla sobunikazi, esikhathini yokusetshenziswa kwawo. Leli qembu kuhlanganisa izimali main yaqashiswa, ngempahla kanye zezinto ezibonakalayo ezenziwa ngokungakhathali, okuyinto zithathwa esitokisini, ayiswe ikhomishana, kanye eyamukelwayo imishini ukufakwa, izimpahla fixed yaqashiswa.

amafa okunjalo abazenzi at umdvwebo lomelula ku-akhawunti eyodwa. Nakanjani kuyoholela accounting kohlaziyo for off-balance sheet akhawunti.

Off-balance sheet akhawunti zisetshenziselwa fingqa idatha ukunyakaza nokutholakala isikhathi anawo inhlangano amagugu, nezikweletu lamalungelo. Ngaphezu kwalokho, asetshenziselwa ukulawula ukuthengiselana ezithile zebhizinisi.

Uhlelo accounting ama-akhawunti ezimali kuhlanganisa e isibalo samalungu alo-akhawunti alandelayo (off-ibhalansi).

izimali Main yaqashiswa ivele ku-akhawunti 001, esiklanyelwe ezibonisa ukuhamba kwedatha futhi ukutholakala kwezimali ezimpahleni ezingasuki phansi eziqashiselwa manje. Analytical ezimali wenziwa ngoba into ngayinye (ngoba ukubusa izinombolo) we umqashisi. izimali Main yaqashiswa ukuthi kukhona ngaphandle kwezwe, ezibhekwa ngokwehlukile.

Iqembu "off-balance sheet" iwukuba 002, okuthiwa "Lezimpahla futhi impahla amagugu, okuyinto zithathwa ukuze alondeke." Ngenxa yalokhu amakhasimende (amabhizinisi) akhawunti amagugu ukuthi siyayamukela yokugcina uma umphakeli wathola ukubaluleka lezimpahla, kodwa inkampani ukukhokha izicelo inkokhelo, kanye ukulungiswa value-umhlinzeki ngaphandle kokukhokha, okuyinto zivinjelwe kokuchitha phezu imigomo yenkontileka, futhi izinto zithathwa ukuze alondeke.

Abanikezeli ngiyoqhubeka amarekhodi we-akhawunti we izimpahla, kukhokhelwe umthengi, kodwa washiya ukuze alondeke noma nevyvezennymi ngezizathu akuxhomekile umphakeli. Analytical ezimali endaweni wesitoreji, izinhlobo, izinhlobo kanye nenkampani-abanikazi.

Off-balance sheet akhawunti zihlanganisa "Izinto ukuthi siyayamukela ukucutshungulwa" (003). Lapha afingqe ulwazi mayelana ukunyakaza nokutholakala izinto zokusetshenziswa kanye namakhasimende, okuyinto bamukeleke ngokucubungula izinto zokusetshenziswa noma etolls isisekelo. Lezi zimpahla siyayamukela ukucutshungulwa, zilotshwe ezimali ngamanani kubekiwe inkontileka.

On isibalo 004 imikhiqizo waqaphela ukuthi kukhona ngokuhambisana nezivumelwano ezamukelwe ngu Commission. Amanani ye-akhawunti eziqukethwe izenzo ukwamukelwa abanye. I ezimali kohlaziyo Kwenziwa uthishomkhulu ikhomishini futhi izinhlobo zezimpahla.

Off-balance sheet akhawunti kubonise imishini ukuthi wenza ziphi (005). I-akhawunti ecacisiwe esetshenziswa osonkontileka ukuba alandise ngala ukuhamba yonke imishini, okuyinto etholwe ikhasimende ukufakwa. Amanani kukhonjisiwe imibhalo elihambisana nalesi sihloko, ukuhlaziywa olwenziwa amayunithi futhi izinto ngabanye.

amafomu okubika okuqinile (006) ikhumbule umbiko okhishwe futhi zigcinwe kuleso izitifiketi esitokisini amafomu, irisidi izincwadi, amathikithi ahlukahlukene, izitifiketi, amathikithi, amakhuphoni, yokusungula nezinye nemibhalo eyesekayo. ezimali Analytical endaweni wesitoreji nezinhlobo amafomu.

Valiwe ibhalansi ye-akhawunti ishidi ngoba Receivables ukwesulwa ekulahlekeni abanamacala ezikweletini, ukwehla kwentengo ezimpahleni ezingasuki phansi, ilungiselelo kwenkokhelo kanye ukuzibophezela.