Ubulungisa be-Stockholders kwiSahluko seBhalansi

Utyalo-mali Isifundo 3 - Ukuhlalutya iShidi lokuBhalisa

Sifike kwicandelo lokulingana kwezabanini-mali. Ubulungisa babanikazi bamasheya bamele ibango lebangozibambiso kwiimpahla zoshishino emva kokuba bonke ababolekiweyo, amatyala kunye namatyala ahlawulwe. Kwimiqathango yabalimi, ibonisa ukufaneleka. Ubulungisa bamasheya nabo bubhekiswa njengabalingani bamalungelo okanye ubulungisa bempahla.

Kukho inkcazelo ebalulekileyo ebandakanyekayo kwicandelo lolingana-mali yabanini-mali, ukuze ufune ukuhlawula ingqalelo ekhethekileyo njengoko kunokukunceda uqonde umgangatho we-injini yezoqoqosho yequmrhu xa isetyenziselwa namanye amanani, ingakumbi leyo evela kwingeniso isitatimenti kunye nokubonelela ngeengcamango ezithile kwifom kunye nesimo sesakhiwo sayo semali .

Indlela Abakwa-Abanini-mali Abanini-nxaxheba abavela kwiSahluko seBhalansi

Xa ukhangela umgca-mali, abalingene nabanini-nxaxheba bavela kwimithombo emibini.

1. Iimali okanye ezinye izinto ezihlawulwa ngabasomali-mali xa inkampani iphakamisa inkunzi ngokutshintshiselwa ukukhupha izabelo zesitokhwe esifanayo okanye impahla ekhethiweyo
2. Ukugcinwa kwemivuzo , okuyiyo inzuzo eqokelelwayo ishishini liye laqhubeka kwaye lingahlawulwanga kubanikazi abanini-zimali njengezabelo okanye ezisetyenziselwa ukuthengwa kwesitokhwe , nokuba zizabelo ezazisetyenziselwa umhlala phantsi okanye ezo zigcinwe kwicandelo elikhethekileyo lobungakanani bamasheya abizwa ngokuba ngumgcinimafa isitokisi , esinempembelelo yokunciphisa ukufumana imali.

Ulwabiwo-mali lwabaxhamli luye lwahlengahlengiswa inani lezinto ezongezelelweyo. Ngokomzekelo, kukho icandelo elibizwa ngokuthi "enye iNgeniso eNgqalileyo", equka izinto ezifana nezibonelelo zokulinganisela ukutshintshwa kwexabiso lemarike yeemali ezithile okanye utyalo-mali olugcinwe kwiindlela ezithile ezikhethiweyo kunye neendleko zokuguqulela kwiimali zangaphandle njengoko zibhekiselele kwiimpahla kunye namatyala.

Ngokuxhomekeke kwishishini elithile, nokuba kungenjalo, kwaye njani, kubalulekile ukuba ezi zinto zizahluka kakhulu kangangokuba akukho nendawo yokungena kwi- ingxelo yonyaka kunye neFom 10-K ukufaka iifayile zokufunda ukuchazwa kunye nokuchazwa, ukulinganisa kunye nokuqonda indlela i-accounting ibonisa ukungokoqobo kwezoqoqosho.

Ukubonelela ngomzekeliso omnye, cingela ukhangele kwicandelo lokulingana nesabelo sabanini-propati kunye nenkampani ye-inshorensi yokubulala. Ngeemali zamabhanki amaninzi phambi kwakho, ukubuyela kwiminyaka, mhlawumbi uya kufuneka ukuba unake ingqalelo kwiintengo kunye nokulahleka okungabonakaliyo kwezoqoqosho ezibonisa apha kunye nendlela abachaphazelwa ngayo imigaqo -mboleko yemigangatho yemithwalo- mali, ngokukodwa indlela yeendleko , indlela yokulingana, kunye nendlela yokudibanisa .

Abatyalomali baye batshintsha indlela abajonga ngayo Abanikazi Bamasheya kwixesha elide

Kwiminyaka elidlulileyo, kwakuqhelekileyo ukuba abatyala-mali babekholelwa ukuba abalingani abaninzi abanamalungelo kwi-balance sheet, bhetele. Enyanisweni, abatyali-mali bathengise ingqalelo kubungakanani bemali yabanini-mali abafumanayo kwisabelo ngasinye, ukucacisa iinkampani ngaphandle kwezinto ezininzi ezibonakalayo kumfanekiso "njengamanzi".

Namhlanje, siyazi kakuhle kakhulu. Ukuba utyalo-mali kwiibhanki zebhanki , ngokuqinisekileyo, ukulingana kwamanini aphezulu kubaluleke kakhulu kuba nangona kunganciphisa ubuyisele kwi-equity , ithetha umgama okhuselekileyo wokhuseleko kwilahleko yomcimbi ekuvelweni kwincwadi yemboleko; ukulingana ngakumbi ukufumana amatyala angalunganga angabhawulwa ngenxa yokubhalwa phantsi kwezinto ezingekho phantsi okanye ukunciphisa ngokwezomnotho okanye uxinzelelo.

Kuba amashishini amaninzi, nangona kunjalo, ukulingana kwabanini-mali abangaphantsi, ngcono. Kwezinye iimeko, ukulingana kwabanini-nxaxheba akukho nto inengqiqo kuyo yonke into ngenxa yokuba ayithathi imali enkulu ukuvelisa idoli nganye ye-surplus yokuphuma kwemali, ngoko ke ishishini lingakwazi ukulinganisa nokukhupha ubutyebi kubanini ngokulula. Khawucinge nje ngomenzi wefowuni okanye i-tablet eyaziwayo; iqela labaphuhlisi abancinci abakha inkampani ejongene nokunyaniseka nokusebenza ukusuka ekhaya.

Emva kokuba i-software yokuqala iqulunqwe, into encinci efuna ukulingana kwabanini-zimali njengoko bekuyeyona nto ikhutshwe kubasunguli kunye nabaphuhlisi bafaka ixesha labo, alithathi nantoni na ukuvelisa imali engenayo. Umdlalo useplani ezahlukeneyo apho abadlali bangayithengela khona okanye benze inkqubo yokuthengwa kwemidlalo kumdlalo kwaye phantse yonke ingeniso ingavinjelwe ukuhamba kwemali ngaphandle kwenkunkuma xa ishishini liqhuba kakuhle kwaye lichanekileyo ngokufanelekileyo.

Ukuba iya kuba yintsikelelo, kuya kwenzeka ukuba izigidi zeerandi zifumaneke ngenzuzo ukuba ziveliswe ukususela ngokungekho nxaxheba kubanini-mali. Into ehluke kakhulu kunento efana nomzila wesitimela, ofuna iindleko ezinkulu ezifana nomzila womzila womzila kunye nomzila womzila.