Ixabiso lempahla ebalulekileyo yoshishino

Ubume bemali yenkampani nganye ihlolwe ngumbonakaliso we-solvency kunye ne-liquidity. Baxelela ezoqoqosho zengcali nokuba ngaba kwixesha elifutshane inkampani iya kuba nakho ukuhlawula zonke iimfanelo kunye namatyala.

Ubutyebi beempahla bubunakho bentlangano yokuhlawula ngokukhawuleza amatyala ngexabiso leemali eziboleweyo kunye neyakhe. Esi sibonakaliso sihlobo soqinisekiso sokuzinza kwemali. Ibonakaliswe kwinqanaba lokukhusela okanye, ngokuchasene noko, ukungabi nokhuseleko lwezinto eziyimithombo yexesha elide. Isici esichukumisayo kakhulu sokuthengiswa kwamashishini kukugqitha kwexabiso leempahla phezu kweemfanelo ngexesha elifutshane. Ngaphezulu lo mmahluko, isigxina ngakumbi isikhundla sezimali senkampani.

Iimpahla ezininzi zexabiso zibonakaliswe ngenyuka ephezulu yokuguqula ibe yimali. Kwizoqoqosho, baqeshwe njengeA1. Ezi zibandakanya utyalo-mali olufutshane, iimali zemali zemibutho kunye nemali kwi-akhawunti.

Eliqela elilandelayo li-A2. Iquka i-akhawunti efunyenweyo.

I-A3 - yaqonda ngokukhawuleza. Kwiphepha lesalathisi babonakaliswa njenge "Utyalo-mali lwangexesha elide", kwakunye ne "Iimpahla zangoku".

I-A4 - iyenziwa nzima. Ezi ziquka "ii-asethi zangoku-zangoku".

Amatyala ahlukeneyo kwiintlobo ezine, ngokuxhomekeka kokukhawuleza kokubuya.

I-P1 - ityala elifutshane kakhulu elifutshane. Ziquka iinkcukacha ezihlawulwayo kunye neemali ezifutshane zexesha elifutshane.

Iqela le-P2 liquka "iimali ezibolekelelwe" kunye nenxalenye yecandelo elithi "Iimfanelo zesikhashana".

Ixesha elide lokubuyela kwiP3. Ezi matyala ziquka iimali-mboleko zexesha elide, kunye nezinye iimali ezibolekwe.

Kwiphepha lesibini kukho inqaku elithi "I-Capital and Reserves". Ufakwe kwiqela "Amatyala angapheliyo" - P4.

Uhlalutyo lokuthengiswa kwempahla kunye nokuhlengahlengiswa kubandakanya ukuthelekiswa kweempahla kunye namatyala. Ukuba ishishini linendawo ezinzileyo yezemali, ihambelana nemimiselo elandelayo: А4≤П4; A3≥П3; A2≥P2; A1≥1. Kwimeko apho ixabiso lempahla yamanzi ephezulu kakhulu kuneemfanelo zeP1, inkampani inokuhlawula ngokukhawuleza amatyala amatyala afutshane. Xa iimeko zeA3≥P3 zanelisekile; A2≥P2, umbutho unokuzinza kwezezimali. Ukungalingani А4≤П4 ibonisa ukuba ishishini linempahla enkulu yokujikeleza. Ukuba zonke ezi meko zineenjongo ezichaseneyo, ngoko uhlalutyo lomlinganiselo luhluke kakhulu kumntu oyedwa.

Kungenzeka ukuba ezinye iintlobo zeempahla zihlawulela ukungabikho kwabanye ngokugqithiseleyo, kodwa kuyimfuneko ukuba ingqalelo ukuba ixesha lokuguqulwa kwawo kwimali lithatha ixesha elide. Ngokomzekelo, i-assets ephezulu kakhulu ayikwazi ukutshintshwa ngabanye, kuba iyona ndlela ekhawulezayo yokuhlawula izibophelelo kunye nama-counterparties.

Ngexesha lokuhlaziywa kwimeko yenkampani, ezinye iinkolelo zibalwa. Ezi zilandelayo zilandelayo:

1) Umyinge wamanzi okhoyo. Ukubalwa njengempahla ekhoyo yangasese kunye namatyala exeshana.

2) Umlinganiselo wokuthengiswa kwemali uqobo. Lo ngumlinganiselo wemali kwiimfanelo ezikhoyo.

3) Umlinganiselo wokuthengiswa kwemali ungxamisekileyo. Ezi zizinto eziphathekayo kwizinto eziphathekayo ezidibeneyo nezixanduva zexesha elifutshane.

Isilinganisi sokuzinza kwezemali, oko kukuthi, ukulungiswa kwezinto kunye nokuthengwa kweefayili, kuyakunceda ukwazi malunga nazo zonke ii-counterparties. Ngokomzekelo, ibhanki ayiyi kunika umboleko ngemboleko kuze kube yilapho isifunde ngokupheleleyo i-balance sheet kunye namanye amaxwebhu e-accounting. Ukuba umqeshwa wezezimali uyaqiniseka ukuba inhlangano enikezelweyo isesikweni sokungabuyiselanga ngokupheleleyo imali ehlawulwayo, kodwa ihlawule nayo yonke inzala kuyo, iya kufumana imali efunekayo.

Ukongezelela, uqoqosho okanye umphathi wequmrhu kufuneka alandele utshintsho kwi-solvency kunye ne-liquidity, kwaye abike iziphumo kubaphathi.