Solvency isilinganiso. formula for ngempumelelo

Solvency lenkampani - isici eyinhloko obhekene nokubambisana zimali, amabhange, ababolekisi. Ngoba lesi sibalo kusivumela ukukhuluma mayelana nokwenzeka ukuze ngikhokhe izikweleti zayo.

Solvency Coefficient (ifomula zazo has ezahlukeneyo eziningi), kuye ngokuthi uhlobo inhlangano, kubalwa ngezindlela eziningana. Ngakho, ekubaleni lokhu isilinganiso kukhona enye indlela, kodwa inzuzo ukukhiqizwa luhlobo at - kwenye.

solvency isilinganiso (ifomula inkampani ukukhiqizwa)

Lokhu kubalwa zingenziwa, kokuba izitatimende zezimali yenkampani (balance sheet). Ifomula ulula futhi ibalwa njengoba isilinganiso nokulingana ukuze izikweletu kwi-balance sheet.

Equity bazabela - okuhlanzekile izimali zabo, kuhileleke nezinye izinkinga okuyinto ebhizinisini, net akhawunti ekhokhwayo, yesikhathi esifushane neyezinto ukubolekisa eside.

I Coefficient solvency ibhizinisi, formula okuyinto eboniswe ngenhla, luphinde sibalo izimpahla zamanje kanye zamanje. The main focus amanga izimpahla zamanje, ngoba ngabo uma kunesidingo, ungakwazi akhokhe isikweleti noma ukukhokhela lutho.

Isibonelo ekubalweni Coefficient

Ukuba ibhalansi ibhizinisi, singa ngokushesha ukubala isilinganiso solvency. Ifomula ukusetshenziswa wukuthi kuboniswe esihlokweni. Lezi ibe naloku lokulandzelako:

Impahla izibalo ezilandelayo: inkampani ihhovisi elihlala imali - ruble 1000 esele ku-akhawunti wamanje - 10 000, izimpahla in isitokwe isamba esingama-ruble angu-10 000, imishini yezimboni - ruble 100 000. esitolo izakhiwo - ruble 100 000. Ngenxa yalokho, siba impahla yenani ruble 221.000.

Ubhale izinkinga ezihilelekile ibhalansi: dolobha ogunyaziwe - ruble 100 000, elithi nezikweletu (ezifana ekubalweni isabelomali amaholo) - ruble 40 000, yesikhathi esifushane izikweletu (imali-mboleko yendlu enyakeni owodwa) - ruble 60 000, yesikhathi eside izikweletu - ruble 21 000. Balance sheet Imininingwane - ruble 221 000.

Qhubekisa ngokuthwebula wokubalisisa: kusukela balance sheet nezikweletu libonisa ukuthi kuwufanele net ruble 100 000, bonke abanye - lena isibopho esiphathelene ne-ibhizinisi. Kulokhu, ukubala kungaba: 100 000/40 000 + 60 000 + 21 000 = 0,82. Lokhu kusikisela ukuthi ngemali yakhe, singaphetha ukumboza abangamaphesenti angu-82 izibopho zethu.

In practice, lokhu indlela into sina. Abahlaziyi ingagxili isakhiwo kwempahla, ngoba kokusebenza kuba lula ukuwenza asebenze kuka ezingenakuxegiswa.

Kukhona ukulahleka solvency Coefficient kabani ifomula ubalwa kusetshenziswa lobu izinguquko ashukumisayo solvency izikhathi eziningana. Lokhu kwenza kube nokwenzeka ukukhuluma mayelana nokuthuthukiswa le nkomba kule nkampani ngesikhathi sombiko.

Amanani normative ka okuza

Kafushane kucatshangelwe amanani isici ukunikeza Coefficient solvency. Ifomula sinquma ukubaluleka ejwayelekile njengoba amaphesenti. Izinga ngenxa yebhizinisi umkhiqizo 0.5-0.8. Uma lingaphansi, nibolekisa kokungenela enjalo iyingozi, kukhona ingozi loan yokungakhokhi.

Ukuze izinkampani yokuhweba nge high izinkampani zezimali (travel ejensi, izinkampani ezinikeza izinsizakalo, izinkampani zokwakha) ngokuqondene izici ibhizinisi le isici kungaba kuyinsakavukela ngaphakathi 0.1-0.5.