Leaseback

Leaseback, njengoko kuthelekiswa yengqeshiso yemali Classic, kuquka ukuthatha inxaxheba itransekshini hayi ezintathu amaqela (umthengisi, umqeshi kunye oqeshe), kodwa ababini. Yile hlobo weSauwu, apho umthengisi into layo kunye umqeshiswa bangumntu omnye. Kuyinto sisixhobo esiphumelelayo wemvula ukusebenza eyinkunzi okanye mboleko-mali eyinkunzi. Kusilungele, ngaphezu isicelo mboleko ebhankini okanye uthenga ngenxa kwiimalizabo ye -asethi ezintsha.

Yintoni indlela imisebenzi enjalo? ntoni leaseback njani? Le nkampani athengise impahla yalo inkampani tar kwaye kwangoko uba umqeshiswa (ubuhluthayo out). Oko kukuthi, umxhasi ifumana-100% yexabiso lwepropati, yaye ngoxa kusahleli ukusetyenziswa kwayo ( "wabuyela"). Le ndlela ungafumana capital besebenza ngaphandle mali eyongezelelweyo.

Ngelo xesha elifanayo izivumelwano ezimbini (ukuthenga nokuthengisa nokubeka of weSauwu). Loo deal kusikhumbuza ngetyala kokumnika ibheyili, kuphela kubiza kuya kuba ngaphantsi uhlawula inzala. Ukongeza, yoqeshiso-umva ivumela inkampani ukunciphisa iindleko kweerhafu ukususela iintlawulo zengqeshiso zifakiwe ngokupheleleyo leendleko zokuzivelisa. Kukuthenga berhafu kunokwenzeka ngokusetyenziswa wamaxabiso okukhawulezileyo ukuba avunyelwe kule meko. Ekupheleni kwesivumelwano kwepropati ngeendleko ixabiso (phantse ngokulinganayo ukuya zero) ehamba ukuya kwibhalansi lweshishini. Ngoko ke, esebenzisa kokuqeshisa umva, kungancitshiswa ukuya irhafu yepropati ngokwamacala yokomfuziselo.

Lo mhlaba lombutho (lweshishini) , kule meko enyanisweni ayitshintshi indawo kwaye kusengenziwa kusetyenziswa inkqubo yemveliso.

Nangona kunjalo, kukho bokuqonda ezithile imicimbi enjalo. Ngoko ke, ukuba ukuhlola iingozi into engaba oqeshe phambi kokuba angene kwimvumelwano kufuneka abale iziphumo irhafu ukuya kuthenga nga engeluncedo lwanto. Oku kuyinyaniso ngakumbi xa kufuneka ukuba uthathe izixhobo, oomatshini okanye izithuthi ngeenjongo zengqesho, ziboniswe kwi balance sheet nomamkeli amaxabiso aphantsi le, kuba irhafu kubalwa ngokususela amanani uqobo.

abasemagunyeni Irhafu iliso dili ngqongqo ngokwaneleyo leaseback (suspecting ithuba ubuqhetseba kunye nentlawulo), ukuhlawula ingqalelo kwabo amashishini abanengxaki ezinokuthengiswa zokugcinwa kwerekodi kwaye accounting irhafu. Leaseback isetyenziselwa ukuphucula balance sheet ukusebenza ngokuthengiswa kweempahla na ixabiso, kodwa ixabiso lemarike, ngesiqhelo kakhulu ngaphezu kwakhe. Kodwa ke umthetho akakwaleli umqeshisi tar ukuthenga ipropati kumnikazi. Ngoko ke, isivumelwano leaseback sihambelana ngokupheleleyo kunye neemfuno zomthetho.

Noko ke, ayikhuthazwa tu into yokuba ukungena intengiselwano ezinjalo amashishini abaselula kakhulu ukuba okwangoku ukuvuthwa ngokoqoqosho. Leasing onesizathu amaxesha uphuculo enkulu bamashishini ezizinzileyo okwangoku awunayo imali okanye aswele amandla (ixesha) ukukhangela iinketho mali efanelekileyo.