Ibango ogwetyelweyo xa ukuvalwa - isampula. Umyalelo impahla, uluhlu abatyalwayo '

Xa iziko elisemthethweni iphantsi yimali, kufuneka ahlawule amatyala abo. Kwiimeko ezinjalo, Kakade ke, abaqali iphupho lokuyigxotha le lweshishini. Noko ke, kukho inkqubo ethile nkqubo, esinika zoluhlu izenzo. Enye yazo kokupapashwa ukuvalwa kunye isaziso babatyalayo. Nevuthisayo ngexesha ke, akakwazi diki. Faka ibango sokweletwayo kwi yimali, eyabangumzekelo eza kuxoxwa ngezantsi.

Ukutshona lweshishini neentlobo zayo

Esi sigqibo kufika xa inkampani ayikho inzuzo, kwaye ubukho kwayo ingamampunge. Le nkampani kufuneka uyathinjwa ngokuzithandela, ngokomyalelo wenkundla okanye ngenxa ingqalelo ungonakala yayo.

Le ukhetho lokuqala liphunyezwa xa amalungu ngokwabo ufuna ukuvala ibitheni. Le ndlela yesibini luqala ngokwesiko. Umzekelo, kumaxwebhu constitutive ngeempazamo angakhange alunakupheliswa.

Wokuphelelwa inokuba nokuqhubekeka ukumiswa xa kuthe ukuba inkqubo yayo kuye kwacaca ukuba banelise yonke lobhaliso zamabango amatyala 'umbutho awukwazi ukuba. Cinga ukwenza njani le misebenzi.

ukumiswa

Le nkqubo iqala kunye nesigqibo kwintlanganiso jikelele. Ukuba ngexesha thaca umbuzo kwi Lokupheliswa vo kakuhle, kuko okwadala ukuba kuyilwe komthengisi okanye ikhomishini impahla (kwiinkampani ezinkulu), yaye oku kuya kubhalwa kwimizuzu. Okulandelayo, umyalelo yimali. Ukongeza izizathu zeso sigqibo, ukuze ziboniswe ingcaciso malunga nokuqulunqwa kwenqaku loVAVANYO ikhomishini impahla. Ekubeni kokupapashwa xwebhu, abameli balo uxanduva ethile. abasebenzi zenkampani wabeka off uyesabeka.

Eyona umyalelo impahla

izenzo Ezinye zezi wesaziso igunya werhafu. Kuyimfuneko ukuba athumele isigqibo yimali, iinkqubo zalo, kunye nokusekwa ikhomishini. Ukusabela uluhlu sikhutshwe zingaphelanga iintsuku ezintlanu zokusebenza ukususela ingxelo ukuba inkampani phantsi kwempahla. Emva kwale utshintsho nangayiphi na indlela amaxwebhu abasemthethweni asisakwazi. A isibheno esibhaliweyo sesigqibo ndithengise iqumrhu kufuneka ithunyelwe kwi irhafu iintsuku ezi-3, okanye umbutho kuya kufuneka uhlawule isohlwayo.

Shicilelo isaziso abatyalwayo

Emva kokuba irhafu sele kuhlolwa, kwaye umbutho ifumene uxwebhu echaza ukuba inxalenye igunya irhafu akukho mabango, ikhomishini Ukumiswa liya kupapasha isigqibo malunga Ukuphelisa i "Bulletin ubhaliso karhulumente". Ulwazi kufuneka zibonise ixesha amabango ukusuka amatyala, i data kwi komthengisi okanye ikhomishini impahla kunye nezinye iinkcukacha zeli tyala.

Sifake kuluhlu Iwabantu abatyalwayo, yaye ngamnye kubo iya kwaziswa ukuba inkampani iyayeka ukusebenza. Emva koko ke nababolekisi kuba inxenye yabo ungasifaka isikhalazo ukuya entlanganweni. Ngelo xesha kuqhutywa uvavanyo asethi kunye novavanyo. Lamkele isicelo esibhaliweyo amtyalayo yimali. iintlawulo ezisafanele kwenziwa isampulu ngazo, ngoko wagqiba ukuhlawula kwimfuno okanye ukuzilahla.

ukumiswa balance sheet seThutyana nelokugqibela

sheet Interim balance yenziwe kuphela xa ixesha ukwamkela amabango ukusuka amatyala siphelelwe lixesha. Olu xwebhu kufuneka siqulathe ulwazi malunga ipropati emva kokuvalwa kunye nokuhlawulwa kwamatyala. Intsalela ithunyelwa igunya ukubhaliswa kunye ikopi yolwazi yentlawulo yapapashwa kwi-Bulletin of ukuvalwa, kwakunye neengxelo protocol of balance kunye noluhlu amabango amatyala '.

Emva kokuhlola irhafu abasemagunyeni baqalisa ukwenza iintlawulo amatyala. I-odolo yenziwe, xa kukho imfuneko. Ukuba nemali yokuhlawula yayingekho ngokwaneleyo, ngoko athengise impahla. I Iphepha ukumiswa zokugqibela Baya kuma emva ngokwanelisa amabango onke amatyala 'kunye neembambano Lungisa. asethi esele isasazwe phakathi nxaxheba, yaye ngoko kuzotywa kunye zombini iisiginitsha ikomiti impahla kunye nxaxheba abafumana ipropati.

Isigaba sokugcina

Emva koko, igunya yobhaliso iya kuthumela amaxwebhu ukumisa umsebenzi. Ezi ziquka:

• Ikhadi yokubhalisa;
• isiqinisekiso sobhaliso;
• Amaxwebhu abamelwe lo;
• sheet ukumiswa zokugqibela;
• isiqinisekiso esivela kwi Pension Fund ka yokuba umbutho akanalo naliphi na ityala;
• Ingxelo yomphicothi-phezu eseleyo ngokunyaniseka;
• usayino kubameli amalungu ikhomishini xa ukutshona lweshishini.

Ukuba akukho zamabango iphakheji kwamaxwebhu igunya irhafu ayikho, i USRLE ungeno malunga ukupheliswa iqumrhu elisemthethweni. amaxwebhu abasemthethweni sicinezelwe ingxelo 'esebenzayo ngokunxulumene ukuvalwa "kunye nommeli obalaseleyo khomishini impahla. INdlu Companies yakhupha isatifiketi impahla, ikopi yayo ithunyelwe imizimba irhafu kunye nezinye zikarhulumente kwishishini isusiwe ngokupheleleyo kwirejista.

ungonakala

Le nkqubo njengelinge lokugqibela, xa inkampani uyathinjwa ngenxa yokuba amatyala zayo lubuyiswe. Wasungula inkqubo kunokukhokelela ukubuyiselwa yokuhlawula amatyala, kwakunye lomqhubi. lweshishini yimali ithathwa njengokuba enjalo xa akayifezi imisebenzi yakhe kwisithuba seenyanga ezi-3.

Zomthetho nezobudlelwane kulawulwa ngumthetho "Kwi abaLawula". Ngokutsho kuyo onetyala, ogwetyelweyo imilinganiselo okanye iqumrhu eligunyazisiweyo isibhengezo imilinganiselo ye onetyala zithunyelwa kulamlo. Oku kuquka ulwazi malunga umbutho, uluhlu abatyalwayo kunye isixa liabilities.

Idatha kwi kwetyala kufuneka ziboniswe kwi abasebenzi, imbopheleleko imbuyiselo ngenxa ngomonakalo yokuziphatha, zonke iintlawulo zabasebenzi.

Ngokwahlukeneyo ekhethwa iintlawulo amagunya karhulumente. Ukuthatha isicelo, inkundla uya kumisela umlawuli yethutyana. Last usebenza phantsi kolawulo egwebayo, ngokuzimeleyo okanye ngokudibeneyo kunye nentloko mbutho. Le yimali lwenziwa emva kokuba zingekho. zavuleka. Ngoku yenza eyodwa i kuluhlu Iwabantu abatyalwayo. Malunga umphathi umsebenzi ngamathuba athile ingxelo amatyala. Ngexesha awile abavumelekanga imicimbi impahla, nemihla uphumezo iya kuthathwa yenzekile.

iindlela ezizezinye

Phambi kokuba kupheliswe LLC okanye olunye uhlobo umbutho, kubalulekile ukucinga kakuhle. Kwezinye iimeko, iinkampani ukunceda kwezinye iindlela, umzekelo, lo kuhlela. Isenzo esinjalo ithetha ukuba ukudluliselwa ezingamatyala nkampani ukuba yoMsayini. Isenokuba enokulungiswa ngokohlobo fusion wokujoyina okanye ukuguqulwa.

IRetirement - ngumbutho kwiinkampani, kwaye ke kukho nyathelo litsha. Ukujoyina kubandakanya ukuthenga inkampani uyathinjwa ngomnye mbutho. Ke yokugqibela izuza emhandzini isininzi. A ukuguqulwa kuthetha zenguqu ukusuka uhlobo olunye ukuya kolunye. Umzekelo, sokubambisana imveliso ibe yinkampani joint-stock. Ke zonke izibophelelo, Kakade ke, iya kugqithiselwa iziko elitsha. Xa ethandwayo yaba ukuphelisa intengiso yenkampani ngokusebenzisa abantu dummy. Noko ke, kuba izenzo ezinjalo kufuneka izaphuli. Namhlanje, intengiso nkampani singavuselelwa engadliwanga ngokusebenzisa umbutho kude nonxweme. Le nkampani ke ziya kupheza imisebenzi ngenxa utshintsho-nxaxheba bayo. Okokuqala, inkampani non-umhlali kungene inani labathathi-nxaxheba, ngoko umnini livela kumalungu ombutho ngokusemthethweni ngenxa yokuhlukana yesabelo yayo. CEO of yokuvala i-akhawunti yangoku, kwaye umnini ngoku umtyali amazwe. Ekupheleni yomlawuli ngomlilo kwakunye nokwenza naluphi na utshintsho oluyimfuneko ukuze Articles of Association.

Amalungelo ogwetyelweyo

Ngoku kukwacaca, ibango otyalwayo kaThixo ukuvalwa, umzekelo apho ubona ngezantsi, kufuneka zingeniswe kwi-komthengisi okanye ikhomishini impahla, kuxhomekeke owayeqeshwe. Siyazi ukuba i-Bulletin phezu Ukuphelisa lolwazi kufuneka ipapashwe ubuncinane iinyanga ezimbini. Ukongeza, iziko liya kwazisa amatyala aziwayo. Nangona kunjalo, le yokugqibela akusoloko, njengokuba ezinye iingcali zikholelwa ukuba le ncwadi seenyanga ezimbini, oko lixelelwe. Ngoko ke, ukuze akhusele mfani sabo sokunene, kufuneka sihlale siphaphile kwaye uqaphele ukuba iincwadi.

Xa kuye kwafunyaniswa ukuba le nkampani uyathinjwa, umboleki uya uchaze amabango zabo ezibhaliweyo kule nkampani. Ukuba kuyacaca ukuba yokugqibela ayisebenzisi ingqalelo zamabango okanye uyala ukuthobela, umboleki uvumelekile ukuba phambi kokuba ukumiswa balance sheet evunyiweyo, ukumangalela malunga yequmrhu elisemthethweni. Imali ehlawulwa abatyalwayo luqale mzuzu xa balance sheet ukumiswa yethutyana ezivunyiweyo. Yaziwa into efana emgceni zamabango amatyala '(kule kuxoxwa ngezantsi). Iintlawulo abatyalwayo kweqonga yesine uqalisa ukuvelisa kwenyanga kuphela emva kokuba kufunyenwe imvume eseleyo.

Ukuba ziye zenziwa emva kwexesha elibekiweyo ezimiselwe oku mafa, baya ukwanelisa yempahla uhlala emva kokufezekisa amabango eziye zangeniswa ngexesha elifanelekileyo.

Kubonakala ukuba ebekiweyo kule umba obalulekileyo kakhulu, xa kungenjalo, ukuba umntu owenza intengiso iyakulikhaba ibango. Ukuba amabango enengqondo, kodwa imisebenzi umthengisi zabaleka ndibase kwirejista Iwabantu abatyalwayo, usoloko unelungelo lokuya enkundleni.

Priority amabango

Phezu ukutshona amabango Iwabantu abatyalwayo bonelisekile ngendlela ethile. Ulandelelwano is generated ngokungqinelana neSiqendu 134 yomthetho "Kwi wokuphelelwa". Ngokutsho kwakhe, kukho izigaba ezine.

• Intlawulo yokuqala abantu lowo kukho uxanduva ingozi kwimpilo okanye ebomini. Kwakhona zibandakanya iindleko ezenziweyo ukulungiselela iprogram umonakalo imbuyekezo yokuziphatha kuba izenzo eziyingozi njalo njalo. Umzekelo, eli qela zibandakanya woniweyo kwingozi yemoto, apho umsunguli liye waqaphela umbutho itsalela yimali okanye imilinganiselo badlula kuyo.
• Kwindawo yesibini iya kuhlawulwa izibonelelo, imivuzo yabasebenzi kunye nezivumelwano yoluntu, umvuzo phantsi kwezivumelwano copyright. Xa inkqubo Ukumiswa inokuba lokuphelisa isivumelwano, okanye abasebenzi awayekiswa. Ngoko ke, ngeli nqanaba imbuyekezo kunye nezibonelelo ekufuneka zihlawulwe ngokupheleleyo.
• Isigaba sesithathu liyavuzwa lwabiwo-mali kunye stock kwamatyala off-mali, Ndowuseza uhluthe uxanduva olubekwe yi collateral kwi imida imali efunyanwa ekuthengisweni kwempahla.
• Isigaba sesine kwamanye amatyala ngokulinganayo.

Art. 64 of the Code Civil

Ngokutsho kweli nqaku, amabango abatyalwayo ziqaliswa enye kwenye. Kubonakala ukuba intlawulo yesibini ibakala kungenziwa kuphela emva kokuba mali iya kuhlawulwa amatyala, ngubani na kuqala. Nangona kunjalo, kukho ukuxolelwa. Umzekelo (kwiSiqendu 64 of Code Civil), nto ezo mibutho ziphantsi kwisigaba sesithathu yaye imali olubekwe yi propati. Ukuba intlawulo epheleleyo inkampani ayikho imali ngokwaneleyo, ngoko ke ityala zingahlawulwa ipropati ngendlela Isigaba sesine.

Ilungelo ezingundoqo nababolekisi izibambiso kuqala lokuqala nolo lukwizinga lesibini, kuba nelungelo labo lokuba kuvela phambi kokugqitywa mvumelwano. Ukuba akukho imali okanye impahla ufunge akwanelanga ukuhlawula ityala, ityala eliseleyo ithunyelelwa zonke iintlangano ukuba nangayiphi na indlela ndiyinike ngetyala. Lo mgaqo usebenza xa omnye akakho.

Makhe sijonge bango otyalwayo phezu kwempahla. Uxwebhu sampuli thaca ngezantsi.

amtyalayo ungonakala

Ukuba inkqubo yimali ufumanise ukuba inkampani engenako ukuhlawula amatyala alo onke amatyala, kucingwa ukuba inkampani - yimali. Le nkampani unyanzelekile ukuba afake isicelo. Kodwa ke aphephe le mbopheleleko. Ngoko kuyimfuneko ukuba awuthwale kwiimeko engqondweni apho otyalwayo angafaka isicelo enkundleni bankruptcy. iziseko zezi:

• ulwazi malunga amatyala oluzinzileyo onetyala;
• Ukungaphumeleli ukuthobela ukunyanzeliswa kwisithuba seenyanga ezintathu, ukuba kuvela ukuba onetyala ayinawo asethi ezifunekayo ukumelana neemfuno lowu.

Kunye nesicelo umbolekisi unyanzelekile ukuba aqhoboshela inombolo lwamaxwebhu ukuxhasa xa umntu onetyala. Umzekelo, ukuba isenzo igosa lezomthetho eziqokelela imali akunakwenzeka, amaxwebhu wabuya ebhankini ezingahlawulwanga, isatifiketi esichaza ukuba imali kwi-akhawunti onetyala azifumaneki, imbalelwano umbolekisi malunga imfuneko inzaliseko nezibophelelo phantsi kwemvumelwano kunye namanye amaphepha.

isiphelo

Ngenxa yoko kukho impahla kunye namabango amatyala. Kuyaphawuleka ukuba phambi ndithengise LLC, JSC, kunye nezinye iintlobo, kufuneka ifundwe, kunye nezinye iindlela. Mhlawumbi baya kuba 'kwegazi' kuncede ukuba aphume lweshishini ngendlela yokuba abaseki, kunye ngemali kuya kuba nenzuzo kakhulu ngakumbi.