Yesahlulo - ntoni na? Accrual of izahlulo. Nezahlulo "Gazprom"

Ukuze siqonde imiqathango lwangoku ezinzima zoqoqosho ukuba wonke amandla. Nangona kunjalo, kukho isigama, esotha umphefumlo nkqu townsfolk ezininzi ze ngokwezimali. Umzekelo, izahlulo. Yintoni na le kota, yintoni na inkcazelo yayo, injongo kunye nemvelo - konke oku kuya kuxoxwa ngazo kweli nqaku.

Ziphi na izahlulo?

Ngokwamanani kwezoqoqosho, umvuzo - kuyinxalenye ngengeniso yenkampani ehlawulwa oosozabelo emva kokuba kuhlawulwe yonke imirhumo efunekayo kunye irhafu. Kwaye ngoko umbuzo othi: "Ngubani na zabelo?" Umntu okanye umbutho abaye imali yabo kwizabelo zenkampani ukuze bafumane ingeniso ezithile ukusuka ukukhula ngokwexabiso lemarike, oko kukuthi. E. zabelo kuphela ukubala imbuyekezo yotyalo mali kuphuhliso lweshishini.

Ukuthengwa kwizabelo - isiseko kwingeniso

Ngoku makhe ukujamelana kwizabelo. Qho kwaye bakhetha. Ngokuqhelekileyo, xa isixa esiqingqiweyo se-share (okanye equity) imali, nto leyo umthombo-mali zonke iindleko mbutho. Xa isixa-mali eyinkunzi inkampani ekhutshwe izabelo eziqhelekileyo ixabiso ethile eliyimali. Ixabiso lilonke kufuneka ilingane umdibaniso eyinkunzi ogunyazisiweyo. Ngoko ke, ukuba ukufumana inzuzo, kufuneka ube ngumnini zabelo, ngamanye amazwi, ukuba bathenge kubo.

Ilungelo sigqibo ngendlela yenzuzo

Kodwa akukho elula kakhulu ingcamango "tivi". Yintoni na isabelo ethile yomvuzo net tye isasazwe phakathi zabelo ngezahlulo sele ecacileyo. Nangona kunjalo, olu hlobo ingeniso ukuhlawula okanye ukuhlawula - intlangano isigqibo, okanye mandithi, intlanganiso jikelele yoosozabelo, kwakunye nentlawulo nezahlulo - hayi isibophelelo, kodwa ilungelo yoluntu. Ngokusemthethweni kusungulwa ukuba inkampani yonyaka banakho kananjalo ukuba bangabhengeza izahlulo kwizabelo, kodwa akanyanzelekanga enze njalo. Namhlanje, kuphela ikota yonke inkampani joint-stock Russian utsho iyifake izahlulo.

An ukulingana kahle kule ukwabiwa yenzuzo

Nayiphi na inkampani luphuhlisa kunye nemisebenzi ukuze afumane inzuzo. Ngoko sifuna ukuba utyalo kuphuhliso ngakumbi wafumana isabelo yengonyama kunyaka yengeniso. Noko ke, kangangexesha elide, akunakwenzeka ukuba ahlawule izahlulo kwi zimali: nokuhla amaxabiso ezabelo kusoloko kuwa utyalo nomtsalane nkampani. Oku kuya kukhokelela ekuncipheni inzuzo ngokubanzi. Ngoko ke, iinkampani ukhangela olinganise ezininzi kangangoko kwi ukwabiwa iingeniso ukuba utyale phambili kunye nezabelo.

kuye kwathi ulwalamano olunjalo kulo mkhuba ehlabathini iinkampani zikarhulumente: 8-15% ye ngeniso yabelwe kwintlawulo tivi, kwaye ezinye uhlala kwindawo yokulahla zombutho kwaye wachitha ngokungqinelana kunye nophuhliso: ukwandiswa kwemveliso, ukwakhiwa kwezakhiwo ezitsha okanye ukuphuculwa lobuchule kwezibonelelo ezikhoyo. Ndimele ndithi ukuba iinkampani Russian musa ngokufuthi ukukholisa zabelo ezo ntlawulo, kunye ipesenti tivi encinane.

Ngubani isigqibo malunga nentlawulo izahlulo?

Ukuze siphephe iingxabano kunokwenzeka phakathi zabelo esekwe ngokusemthethweni imithetho isigqibo ubungakanani kunye nomahlulwa Kwaxelwa bokugcinwa ngenyameko enkulu:

• Intlanganiso Shareholder 'uya kudlula isigqibo malunga nentlawulo nezahlulo;

• ebhodi yabalawuli, senze izinto zonke zabelo, kugqiba ubungakanani izahlulo kulo nyaka umiyo kwaye icebisa ukuba kwiNtlanganiso Jikelele;

• shareholders ongenalungelo ukumisela ezahlukeneyo nomtsalane ngakumbi nembono yabo, ubukhulu kweentlawulo (babanga ukuba banikele nokuba ebhodini okanye lirhoxise tivi uvakaliswa).

Isixa tivi bunikwa engange Russian isabelo nganye, umnatha yerhafu ukubanjwa lona.

Le miba ibalulekileyo isibhengezo tivi

Tivi wathi - ntoni na? Kokuba kuchaziwe ubukhulu, intlanganiso abanezabelo ukhetha, ngamanye amazwi, utsho izahlulo, ukwazisa nxaxheba yobukhulu bawo, imilo kunye nexesha kweentlawulo.

Ifom yentlawulo lidla ibekwe kwiiyunithi emali. Noko ke, ezinye iinkampani bazenzayo kunye nezinye iinketho, ezifana nempahla. Kulo mzekelo, oku kufuneka kunikwa maphepha yinkampani.

Ngokusemthethweni yasungulwa period ixesha apho kufuneka inkampani ukwenza ukutshintshwa nezahlulo-zabelo zayo. Phantsi komthetho ngoku, ixesha lokuhlawulwa tivi inokumiselwa Tshatha zenkampani okanye kwintlanganiso zabelo '. Ukuba ngenxa yezizathu ezithile oku kungenzeki, abanezabelo ngoko, ngokungqinelana nomthetho, zingaphelanga iintsuku ezingama-60 ukususela kumhla tivi uvakaliswa kufuneka afumane umvuzo ngenxa kubo.

ikhalenda zabelo ': Usuku X

Ngoko ke, ukuba ukufumana izahlulo kuphela zabelo abaye ezifunyenwe (ukuba abhale ukutshintshwa ubunini ukuya elinguvimba okanye irejistri) izabelo phambi komhla othile zokuqulunqa uluhlu lwabantu banelungelo lokufumana imali. Olu suku yiBhodi yabaLawuli simisela ukuba yenza isigqibo abize intlanganiso a zabelo '. Ukuze ufumane iinkcukacha ngale mhla inkampani inika zabelo kunye kwisithuba seentsuku ezi-5 ukususela kumhla esizabelweyo. Yena ziya kupapashwa kwi website esemthethweni yenkampani.

Wodliwa kwangaloo mhla, inkampani yaqulunqwa irejista abantu banelungelo inxaxheba kwiNtlanganiso Shareholder '. Olu ke luxwebhu eyahlukileyo. Stocks bakholisa ukuba isicelo, oko kukuthi, utshintsho ukusuka kumnini omnye komnye, yaye ngemini emisiweyo, ngokutsho ekuqulunqweni uluhlu, omnye zabelo ziya kuba nelungelo inxaxheba kwintlanganiso zabelo, yaye umntu - .. Ukuze ufumane izahlulo. Phezu intengiso izibambiso emva kokuba isaziso ngomhla wobhaliso kwirejista abantu banelungelo lokufumana izahlulo umthengisi, ukufezekisa ezi izibambiso, kodwa zifakiwe kuluhlu (ukusukela kwizabelo zaye abanini nguye ngexesha lokubhala) lugciniwe eli lungelo. Ukufunyanwa lwezabelo emva ukulungiselela uluhlu wathi ayiniki umnini omtsha ithuba lokufumana tivi ukwenzela odlulileyo unyaka-mali. Kwelinye icala, ukufunyanwa kwezabelo ukuya kutsho kumhla wobhaliso kuluhlu, umnini wayo ungena uluhlu lwabantu banelungelo lokufumana ingeniso tivi kuba ixesha lonke, nokuba ukuthengwa yagqitywa kwiintsuku nje ezimbalwa ngaphambi kokuba Uluhlu lokubhalisa. Ngako oko, izabelo lomthengisi kwada kwayimini ekwenzeni uluhlu akakwazi ukufumana umvuzo, nokuba nguye umnini Izabelo unyaka wonke yaye bathengisa iyure phambi ukubhaliswa lobhaliso. Kulo mzekelo, akukho into ixesha ubunini izibambiso, kubalulekile kuphela ubenza ngomhla elimisiweyo.

familiarization kunye noluhlu kwishishini

Lo mthetho ubonelela ngenkqubo echaza uluhlu lwamagama zabelo abanelungelo lokufumana izahlulo:

• i zabelo nimele nisondeze isicelo nkampani ukuba simazi kolu xwebhu, kwakunye ilungelo lokufuna ukuba ikopi yale nto;

• Umbutho (zingadlulanga iintsuku ezi-5 ukususela kumhla isicelo) qho free unika zabelo ithuba aqhelane uluhlu lweenkampani kwintsimi, kananjalo ngokucelwa zabelo itshintshele ikopi yoxwebhu, iindleko ikopi leyo mayingagqithi iindleko zalo lemveliso.

-Non intlawulo nezahlulo: Oonobangela kunye neziphumo

Ukuhlawulwa nezahlulo zabelo lwamanqaku lufanele kwenziwa yi oda yeposi okanye zigqithiselwe akhawunti yebhanki. Get ngokwethu okanye omnye umntu ngamandla egqwetha ekhutshwe izivumelwano.

Ukungaphumeleli ukuthobela le nkampani ukuzinikela zabelo wayo ngokwemiqathango izahlulo ezingahlawulwanga ngokwaneleyo ukuze bohlwaywe ngokuqatha. Somnini wezabelo unelungelo lokufaka isibheno enkundleni ibango kwakhona ukusuka umbutho ngenxa kuye imali yengeniso kunye nenzala kwixesha kweziphumo kokulibazisa. Inzala kulo mzekelo, yaye zinikwa okwethuba intlawulo kade, ukususela ngomhla olandelayo ngomhla wokugqibela ixesha sentlawulo elithile.

Ukuba ukungahlawulwa nezahlulo ukuya zabelo ngokwakhe unetyala (umzekelo, abayityhilela iinkcukacha zebhanki akhawunti apho nkampani kukuba ukwenza i transfer), azikwazi ukuba ilizwi yeengxoxo.

Ndilufumana njani inkcazelo malunga nezahlulo?

Namhlanje, zonke iinkampani karhulumente kufuneka ukuba zinike ingcaciso zemali kunye nokusebenza ishishini engundoqo. Ngoko, kwi website esemthethweni yombutho, ungasoloko ufumana iinkcukacha ezipheleleyo kwiinzala ngo izabelo, ubungakanani, imilo kunye nexesha kweentlawulo.

Tivi isivuno iinkampani Russian

Isalathisi engundoqo ukusebenza kombono phambi kwethu nguye isivuno tivi, nto leyo zibalwe ngepesenti, njengoko umlinganiselo ingeniso isabelo nganye nexabiso layo emarikeni. Kufuneka kuqatshelwe ukuba Russian indlela inkampani ukuhlawula izahlulo ezincinane kwizabelo, nangona wavela kutshanje benkampani malunga onke amaqela abo inakekele zabelo - abambalwa (ezincinci) kwaye uninzi (enkulu).

Tivi isivuno iinkampani Russian kwi-avareji ngeenxa 5-8%. Ukukhokela isikhundla kwesi salathisi-2013 yi nezabelo ezinabantu "Bashneft"; phezu kwizabelo eziqhelekileyo ukuba 17,82% kwizabelo ekhethekileyo - 12,93%. Inzuzo izibambiso ngo-2013, ngaphezu kwama-10%, babe iinkampani beenqila balandelayo: OJSC MGTS, JSC "yaseAkron", JSC "E.ON Russia". Nezahlulo "Bashneft", ifikelele kwinqanaba lehlabathi inzuzo, bayakwazi ukwandisa utyalo nomtsalane nkampani kunye nokwandisa kakhulu ixabiso layo zabelo. Ziziphi ezinye izinto Obst SA?

"Gazprom" tivi ngo-2013 kakhulu ephantsi - isivuno lwabo 5.2%. Sekunjalo, lo unyaka inkampani emva konyaka ahlawule sonke eso sixa ngenxa zabelo. Ixabiso lentengiso izibambiso likhula ngokuthe ngcembe, imeko yemali JSC ngaphezu izinzile. Ngokutsho iingqikelelo labahlalutyi equity, "Gazprom" tivi kulo nyaka umiyo aya kunyuka, ukuya kwinqanaba ka-2011.

Iintlawulo zezabelo kunye zazikhona

Njengalo naluphi uhlobo ingeniso, tivi efunyenwe ngumnini zabelo kwi nkampani, ngokuxhomekeka kwirhafu. Izinga werhafu, ngokungqinelana ne-Code Tax, uzimisele kudidi ngalunye berhafu ngokwahlukeneyo.

Kuba abemi kunye nabahlali abasemthethweni abasisigxina kweli lizwe kunye nerhafu abahlali, izinga irhafu yengeniso tivi olubekwe kwi-9%. Abemi abo bangenalo isimo ikhankanywe ngasentla, irhafu yengeniso ezinjalo ziya kubalwa ngomlinganiselo we-30%. Kuba abantu zomthetho ungabinayo ubume irhafu umhlali Russian Federation, izinga lerhafu - 15%.

Njengoko umthetho, iinkampani zikarhulumente Russian ilungelo elisemthethweni njengoko arhente irhafu uze uhlawule nezahlulo kwi zabelo kunye umnyibilikisi, esele sithembele ixabiso lokugcina kanye nokudlulisela kwi-mali, ngoko akukho nyathelo kuyimfuneko ukwenza i zabelo.

Accounting okunye isahlulo

Le tshati yangoku akhawunti inika inkqubo ingxelo ecacileyo komthombo enjalo, njengoko izahlulo. Akhawunti 75 "zokuhlala kunye zabelo" yande yonke ingcaciso malunga ukubala kunye nokuhlawula imali efana. Ukususela njengengeniso egcinelwe, imali, yemivuzo, irhafu yengeniso kunye nezinye akhawunti sihambisana eseleyo. Apha uze uthabathe zibe nezahlulo ingqalelo. Ezithunyelwe zibonisa accrual, iimfuno kunye nentlawulo imali efana, ngolu hlobo lulandelayo:

• Hlaz 84 KT 75/2 - isixa yenzuzo yabelwe kwintlawulo izahlulo.

• Hlaz 75/2 KT 70 - ibonisa isixa ingeniso ethe zabelo, abasebenzi zenkampani.

• Hlaz 75/2 KT 68 - zobuqu yerhafu yengeniso fumiwa kwiinzala yoosozabelo abo na oqeshwe yile nkampani.

• Hlaz 75/2 K-50 t-51 - ukuhlawula ngemali eziinkozo okanye imali sokutshintshela kwesinye isikolo ngoku (ityala) ye-akhawunti.

• Hlaz 75/2 KT 91 - ibonisa ixabiso ubuso oyilwayo, xa intlawulo yenziwe yi Bill of exchange yiNkampani.

• Hlaz 91 KT 58/2 - kwezi ndleko sezibhaliwe yentengo nowuthsi promissory kubonisiwe kwi-akhawunti 58/2.

• Hlaz 91 (99) KT 99 (91) - japan zemali (inzuzo okanye ilahleko) kwinkunkuma nowuthsi promissory.

• Hlaz 75/2 KT 90 (91) - ibonisa ixabiso lentengiso yeempahla okanye enye impahla kuba imali etyalwa ingeniso, ngaphandle kokuba lo mqulu ubonelela izibalo wezindlu tivi.

Ngoko ke, siye ngandlel icaciswe kakuhle eli gama zoqoqosho "tivi" (oko kukuthi, yintoni iingenelo ukukwamkela oko), yaye sinethemba lokuba eli nqaku liza kukunceda uqonde "endle" loshishino Russian.