Utyalo-mali Isifundo 4 - Ukuhlalutya ingxelo yeNgeniso
Kuxhomekeke kwipesenti yesikhundla sokuvota senkampani yeFederated.
Iindleko zendlela (Ukuba iFederated inomyinge wama-20% okanye ngaphantsi)
Inkampani ayinakukwazi ukubika isabelo sayo semali ye-Saks, ngaphandle kwezabelo ezifunyenwe kwisitokisi se-Saks. Ixabiso lexabiso le-mali liya kuthiwa liphantsi kweendleko okanye ixabiso lemarike kwibhalansi . Ithetha ntoni le nto?
Ukuba i-Federated ithenge i-share share ye-Saks kwisamba se-5 ngesabelo ngasinye ngeendleko ezipheleleyo ze-$ 50 yezigidi, iyakubhalela nayiphi na igalelo efunyenwe kwi-Saks kwisitatimende sayo sengeniso, kwaye ungeze i-$ 50 yezigidi kwi-balance sheet phantsi kotyalo-mali. Ukuba i-Saks iphakama kwi-10 yeesabelo ngasinye, izabelo eziyi-10 ziza kuxabisa i-$ 100 yezigidi (i-dollar 10 ngesabelo x x izabelo ezigidi ezili-10 = i-100 yezigidi). Isalathisi iya kuhlengahlengiswa ukubonakalisa i-$ 50 yezigidi kwiingeniso ezingabonakaliyo, ngaphantsi kwesibonelelo sentela esichasene nesibonelelo esiza kuhlawulwa xa izabelo zithengiswa .
Ngakolunye uhlangothi, ukuba isitokisi sehlile kwi-2.50 yeesabelo ngasinye, ngoko ke ukunciphisa utyalo-mali ukuya kwii-25 yezigidi, ixabiso lemali-mali liya kubhalwa ukubonisa ukulahlekelwa kwerhafu echaziweyo eyenziwe ukubonakalisa ukutsalwa okuya kufumaneka inkampani ukuba kwakufuneka kuthathe ilahleko ngokuthengisa izabelo.
Ingongoma, ingeniso ingenakuze ibonise iipesenti ezintlanu zenzakelo yonyaka ka-Saks eyayiyiFederated. Izahlulo kuphela ezihlawulwa kwizabelo ze-Saks ziya kuboniswa njengenzuzo yengeniso (okokuba, ngokwenene, yongezwa kwingeniso yonke okanye ukuthengisa kumaxesha amaninzi). Ngaphandle kokuba uhlolisise ubunzulu kwi- 10-K yenkampani, usenokungaqondi ukuba ingeniso ye-dividends ye-Saks ifakwe kwingxowa-mali epheleleyo njengoko iveliswe kwiintengiso ezitolo ze-Federated.
Indlela yokuBambisana (Ukuba iFederated inamalungu angama-21-49%)
Kwiimeko ezininzi, i-Federated iya kuquka umgca wokungena omnye kwi-statement yabo yengeniso ebika isabelo sabo semali ye-Saks. Umzekelo, ukuba i-Saks izuze i-$ 100 yezigidi kunye ne-Federated enee-30 zeepesenti, ziza kubandakanya umgca kwingxelo engenayo ye-$ 30 yezigidi kwingeniso (30% yeedola eziyi-100), nokuba le mivuzo ayizange ihlawulwe njengezabelo ngokwenene wabona iidola ezingama-30).
Indlela yokuhlanganiswa (Ukuba iFederated ine-50 +%)
Ngendlela edibeneyo, iFedated will be required to include all revenues, expenses, tax liabilities, and profits of Saks kwingxelo ye ngeniso . Kuya kubandakanywa ukungena okwehliselwa ipesenti yeshishini elingenalo. Ukuba iFederated ine-65% ye-Saks, iya kubika yonke i-$ 100 yezigidi kwinzuzo, kwaye ibandakanye ukungena okubhaliweyo inqaku elincinci elibanjwe i-$ 35 yezigidi (35%) yeenzuzo ezingenalo.