Ukuba ukhangele eli candelo labalinganiseli kwi-balance sheet, ngokuqhelekileyo uza kubona ukungena kwizinto ezifana nesitokisi esifanayo kunye nesitokhwe esikhethiweyo . Oku akubhekiseli kwixabiso lemarike langoku lezabelo ezikhoyo ngaphandle koko, ezi zifaki zibonisa ixabiso lexabiso leenkampani. Kwiimeko apho kungekho xabiso elinikeziweyo kwisitokisi, limela inani labatyalali abahlawulwa kwiqumrhu xa inkampani ikhupha izabelo.
Inkcazo yePar Value
Iyintoni ixabiso lentengo? Kwixesha elide elidlulileyo, emva kokuba iinkampani zanamhlanje kunye nezinye izibambiso zomthetho zisezincinaneni zabo kunye nolwazi oluphezulu njengenkampani engathethekiyo yayingabonakali kwinqanaba le- capitalist , ixabiso lentengo yenziwe ekuqaleni njengendlela yokukhusela ababolekisi kunye nabanini-nxaxheba ngokubonelela ngempahla yezinto ezingenakonakaliswa okanye ezingaphumeleli. Ekuhambeni kwexesha, ayizange iphumelele ngokupheleleyo ekukhuseleni iqela. Oku kubalulekile kuba iinkampani ziza kuthatha izabelo ezipheleleyo, ziphindise ngokubaluleka kwexabiso, kwaye zibeke kwi-balance sheet njengoko "zihlawulwa ngentlawulo".
Ekugqibeleni, oorhulumente baseburhulumenteni abangeke bafune iinkampani ukuba zenze ixabiso elixabisekileyo kwi-stock yabo. Kwiimeko apho kungekho nhlobo ikhona, iqumrhu kufuneka libeke inani eliphakanyisiweyo xa inkampani inikezele isistim. Ukuba ibhizinisi elifanayo lalingamawaka angama-100 000 kwaye ayikho enye, kodwa okokuqala kuthengisa i-stock kwi-25 yeesabelo ngasinye, yayiza kufaka i-$ 2,500,000 ngaphantsi kwecandelo lesitokhwe sokwabelana ngokulinganayo kwi-balance sheet.
Ukuba inkampani iseka ixabiso lentengo kwisitoksi sayo, ngokuqhelekileyo isibonakaliso okanye imali ekhethiweyo, kunye nexabiso lentengo ekukhutshweni liphezulu kunexabiso elixabisekileyo, elisoloko lihamba kunye nantoni na ngaphandle kwexesha langoku, i-surplus over par kufakwe kwisigaba esibizwa ngokuba "sihlawulwa kwixabiso elikhulu ngaphezu kwexabiso elithile".
Okokuthi, ukubonelela ngomzekeliso olula, ukuba inkampani ikhuphe i-stock ye-$ 10 kwaye ibe ne-$ 1 kwixabiso elilinganiselwe, i-$ 1 iya kuhamba ngexabiso lexabiso lexabiso kunye ne-$ 9 iya kuhamba kwixabiso elihlawuliweyo ngaphezu kwexabiso lexabiso lexabiso ukuze i-$ 10 ibe zagqitywa ngokulingana kwamashishini. Ukuthengiselana kwakuza kuhlaziywa nge-$ 10 ephakanyisiwe ukuba ihlawulwe.
Kwimiqulu emabhalane amaninzi, kukho uluhlu lwamagama afakwe apha. Ziquka zonke iinjongo ezinkulu ezihlawulelwe ngabanikazi abanini-mali abathengileyo isitokhwe esifanelekileyo, isitokhethi esikhethiweyo, iziqinisekiso kunye nezinye iziqinisekiso. Izinto ziyinkimbinkimbi xa zijongene nokufumana iiyunithi zobulungu okanye iiyunithi zentsebenziswano yezinto ezidlulileyo ezifana nokusebenzisana okulinganiselwe , okudala zonke iintlobo zeentloko zentlawulo ngaphandle kokuba kukho izivumelwano zokwabiwa ukuhlangabezana nazo.
Imbali yePar Value kwiSahluko seBhalance
Njengomdla ongathandekiyo kubo abo batyala imali okanye bathanda imbali yezoshishino, kukho enye ingcamango yokuba, ngaphandle kwehlabathi lobucala, liye lawa phantsi. Xa uthenge isitofu esifanayo kule mihla, uya kuba soloko ufumana izabelo "ezihlawulwa ngokupheleleyo kwaye ezingabonakaliyo". Oko kuthetha ukuba awukwazi ukulahlekelwa ngaphezu kwexabiso olityalomaliyo nje ngokuba awukho budenge ngokwaneleyo ukuthenga kwimida okanye uthengise mfutshane ngaphandle kohlobo oluthile lokukhutshwa komsebenzi-into yokugqibela ofuna ukuyiphelela njengolu indoda ehlwempuzekileyo.
Ukuba iqumrhu liyahamba kwaye i-stock yakho iya kwi-zero, kunjalo. Umdlalo udlulile.
Kwixesha elidlulileyo, isitokethi esilinganisiweyo yindlela yokukhusela ishishini kunye nokuqinisekisa umthombo ozinzileyo wemali. Oko kwakuthetha ukuba ibhodi yabaqondisi inokufuna ukuba abanini-nxaxheba babe negalelo elongezelelweyo , ukuya kwisixa esithile, emva kokuvota. Oku kungasindisa iqumrhu elivela kwi-bankruptcy, vumela ukuba lixhamle ngamathuba athile, okanye ukwakha iindawo zokulondoloza xa kwenzeka uhlobo lwentlekele. Uya kufumana isaziso kwaye kufuneka ubhale isheke, mhlawumbi nokuba ukhangelelwano olukhulu olubeka ubunzima kuwe.