Share premium

Abantu, ngemvelo umsebenzi wabo engaganwanga e accounting umsebenzi, maxa wambi yedwa ukuyitolika omnye okanye omnye koqoqosho. Kucacile xa kukho ngumzekelo ophathekayo ebonakalayo.

Ngoko ke, ukuze baqonde oko ipremiyamu share, usenokucinga le meko zilandelayo. Le nkampani kunye capital eligunyazisiweyo isixa kweeyunithi eqhelekileyo 100 lamawaka okhupha izabelo anekhulu. Kulo mzekelo, isitokhwe nganye iza kuba lixabiso ngegama, nto leyo ilingana eliwaka iiyunithi eziqhelekileyo. Imarike stock, kunjalo, banokwenza ixabiso eliphezulu ukuba izabelo. Umzekelo, iiyunithi amawaka alishumi eqhelekileyo, ukuba abatyali ukuba iinkampani ukwandisa iingeniso zabo. Ngoko ke, ixabiso isabelo ngamnye linyuke iiyunithi ezilishumi eqhelekileyo. Ngoko ke, isabelo premium ziliwaka kweeyunithi eziqhelekileyo. wesekethe olunjalo ngendlela lula.

Mhlobo ibizwa kunikezelo izibambiso okanye imali. Ingeniso ngaloo-ifunyenwe uza ikhonkco yophuhliso lwemveliso - imali - yorhwebo yaye ngenxa yoko kukhokelela kuphuhliso lweshishini okanye uqoqosho ngokubanzi. Kodwa lo mba kufuneka wenziwe kwimida yokwakha. Ingeniso evela izibambiso angafumana kuphela lweshishini joint-stock benza umba kwizabelo. Le nkampani ufumene ngokomrhumo share, ayithumele egciniweyo okanye kwandisa isixa ngengeniso yenkampani.

Dictionary of Economics ukuze alichaze ingqikelelo share imali - umahluko oluba phakathi ixabiso apho ukuthengisa izibambiso kunye nexabiso lazo par. Phantsi izibambiso ngokufuthi libhekisela intshukumo. Xa accounting, isabelo premium reserve ziboniswa phantsi eyinkunzi kunye debit accounts of imali nezinye izinto zexabiso ukuba zigqithiselwe yiNkampani kwintlawulo izabelo.

Phantse seigniorage na inzuzo kwemfuneko, owayebonakele emva nokubekwa yenkampani imfuyo odibeneyo izabelo zayo, emva kokuphungula iindleko ezinxulumene ixabiso labo. Yena livela kunye nomba olongezelelweyo yezabelo okanye ngokwandisa ixabiso eliyimali; umahluko, olwenzeka xa intengiso izibambiso, ixabiso ukuthengiswa ingaphezulu wesiqhelo.

Mu kuya kwa nshita ingeniso ukusuka umba izibambiso, imali eyongezelelweyo - yeyona Izimali ezizuzwe ngenxa wohlelo ngokutsha kwepropati, ukukhula ixabiso layo, amaxabiso afunyenwe free ngoku, kunye neminye imithombo. Icandelo "capital ezongezelelweyo" ibonisa intshukumo of capital ukuthatha indawo kungekuphela ukukhula kwixabiso kwiinkampani kwepropati, kodwa lokuhlawula ityala iminikelo amazwe ukuya capital nesabelo kulo. Ngoko nangoko ithathelwe umahluko ngerandi akhawunti.

imali Bank zibandakanya, ukongeza kwikomkhulu eyongezelelweyo eyenziwa iinzuzo ezinkulu asethi zebhanki, ingeniso evela umba izabelo kunye nexabiso yepropati efunyenwe gratuitously. Oku kuquka-mali eza kugcinwa lebhanki kunye nezinye iimali, apho ibhanki unelungelo, ngokungqinelana amaxwebhu alo.

Iingxelo zemali eyinkunzi olongezelelweyo wenza zonke utshintsho, ezifana ukukhula (ezivela nokuvavanywa ngokutsha ipropati), okanye ukuncipha. Inxalenye ingeniso eseleyo abangabelwanga ziyisebenzise yombutho, ethatha njengoko ekuncitshisweni ezongezelelweyo ihlawulwe imali.

Ukuba ushwankathela Iingxelo ezisisishwankathelo yonyaka lwabonisa ilahleko ezifuna ukutyabeka, ngoko ngenxa yale njongo wathumela iingeniso ezifunyenwe yiNkampani,-mali eza kugcinwa. Kananjalo ungasebenzisa likomkhulu ezongezelelweyo kunye capital egunyazisiweyo, imali leyo zilungiswe kumnatha-asethi.

Xa nawuphi na umbutho ozibandakanye kwimisebenzi yorhwebo, ngaphandle kwengeniso, kukho izinto ezinyanzelekileyo yenkcitho apho irhafu yengeniso wahlawula kwiziphumo umsebenzi zemali kunye nezoqoqosho. RF Tax Code ichaza nje into yombutho irhafu inzuzo nangayiphi na nexabiso lemali, ichazwa njenge ngeniso, umnatha yexabiso amaxabiso. Phantsi inkcitho ithetha iindleko ekungenwe kuzo kwimveliso kunye nokuthengiswa kwemveliso kwakunye neendleko non-zokusebenza.