YeNgxowa-mali

Ingxowa yesikhwama ibandakanya izixhobo zentengo. Zingasetyenziswa kwixesha elizayo ukuhlawula iindleko ezingalindelekanga. Ingxowa-mali ye-intlangano ibunjwe ngendleko yemali yangempela yenzuzo enenzuzo kwaye ibonakaliswe kwinqaku elihambelana ne-sheet sheet-82: "Inkunzi yemali". Ukulahleka kunokwenzeka nanini na ixesha ngenxa yezizathu ezifanelekileyo okanye ezizimeleyo.

Ingxowa-mali yesigxina ngumgaqo-siseko oqulunqwe ngokukodwa ngokusekelwe kumaphepha amaphepha entlangano kunye nezenzo zokulawula ngexabiso lemali emele inxalenye yentlawulo yenzuzo. Ulwazi malunga naye luphawu lwesimo semali soshishino. Kwinkampani yesigxina, i-fund kufuneka iqulunqwe ngokuxhomekeke kwipropati egunyazisiweyo, kwaye kufuneka izaliswe ngonyaka nge-5 ekhulwini yenani lemali. Ubungakanani balo bungatshintshwa phezulu, ukuba kukho isisombululo esifanelekileyo kwintlanganiso yabanini-zimali. Ukongezelela, ukuba igosa eligunyazisiweyo liyahluka , ngoko ke inani lemithombo liyancipha okanye landa.

Inkampani ejongene nokunyanzela imbopheleleko ayinyanzelekile ngokomthetho ukuba ibe nekhredithi yokugcina, ngokungafani nenkampani yokubambisana, kodwa ngokwengqiqo yayo ingayifumana. Le mali ingabhekiswa kuphuhliso loluntu lweshishini, ukuzalisa, ukuba kuyimfuneko, inkunzi, ukuhlawula iindleko, kunye neendleko ezingalindelekanga ezihambelana nokuqala kweengxaki.

Imali yokugcinwa kwemali yenkampani yokubambisana ingasetyenziselwa ukuhlawula iindleko ezihambelana ne:

- kunye nokulahlekelwa kweshishini;

- kunye nesidingo sokuhlawula izabelo;

- Ngokucinywa kwamashishini (ukuhlawula amatyala);

- ngezinye iimeko, ezimiselwe ngumthetho, kunye namaxwebhu okulawula yombutho.

Ukulahlwa kwemali kuluhlu loxanduva lwebhodi yabalawuli okanye ibhodi yokulawula. Ukuba kukho ilahleko, zithunyelwa kwintlawulo yabo, ngokupheleleyo okanye inxalenye. Iimali kufuneka zigcinwe zifikeleleke, kodwa ngexesha elifanayo izixhobo zemali ezinokuthenjwa. Iingcali azicebisi ukudala isikhwama esikhulu sokugcinwa kwemali, kuba ithatha inxalenye ebalulekileyo yenkampani enkulu kunye nenzuzo elahlekileyo ekusebenziseni kwayo ingaba phezulu. Le mali ayikwazi ukusetyenziswa ngexesha langoku kwaye ayiyi kuvelisa ingeniso kwikamva.

Ingxowa-mali yesigxina yoshishino ibonisa imali eyongezelelweyo. Iquka inani lilonke lentengiso yenzuzo yentlangano evela kuhlaziywa kwexabiso, i- premium ye-share kunye nezinto ezingekhoyo zangoku zifunyenwe ngaphandle kwentlawulo kwaye zisetyenziselwa ukuhlawula ilahleko eziphumayo.

Eli shishini liphinde lisebenzise ingcamango yolondolozo lwamatyala angathandabuzekiyo. Ukwakheka kwayo kulungelelwe ukuba kwenzeke ukulahleka kweentlawulo ezivela kumatyala angalunganga okanye angathandabuzekiyo.

Ukuqulunqwa kwengxowa-mali

Imali yokugcinwa kwemali yenziwe ngokusekelwe kwimiqulu echanekileyo ngokusemthethweni, ngoko ke amanyathelo alandelayo kufuneka athatyathwe:

• Okokuqala, kuyimfuneko ukuchaza iinjongo ngokubhekiselele kuyo imali eza kusasazwa emva koko.
• Okwesibini, ezi njongo mazifakwe kwi-charter yenkampani. Kwakhona kuyimfuneko ukulungisa ubuncinci ubuncinane bobabini i-fund ngokwayo kunye nemali yokuncitshiswa kuyo.
• Okwesithathu, kubalulekile ukubamba intlanganiso yabasunguli, apho kuthethwa khona imiba malunga nokutshintshwa kweemali zokunciphisa kunye nendlela abachithwa ngayo. Intlanganiso ibhalwa kwaye iqinisekisiwe, ngokwemiqathango yayo, umyalelo ofanelekileyo ukhutshwa.
• Okwesine, isalathisi ibonisa inzuzo enemali kunye neengxowa-mali ezijoliswe kwi-fund reserve. Emva koko unokwenza ukuthengiselana okufanelekileyo kuhambelana nokuchitha okanye ukuwuzalisa kwakhona, ukwenza ukuthunyelwa kwiphepha le-balance sheet ngokufanelekileyo.