Iyini imali yamasheya?
I-share capital iyinani elilinganayo elihlukaniswe ngamasheya enkampani. Kuyimali eshiwo esivumelwaneni senkampani noma ezindabeni zenhlangano. Isabelomali senkampani yinani inkampani ekhiphe ngalo noma engakhipha amasheya kubaninimasheya. Imali yokwabelana nayo iyingxenye yezikweletu zenkampani. Izikweletu ziyizikweletu nezindleko.
Izinkampani
Izinkampani ezizimele ezikhawulelwe kuphela (i-BV) kanye nezinkampani ezilinganiselwe zikahulumeni (NV) ezikhipha amasheya. I-Sole proprietorships and general partnerships (VOF) ayikwazi. Amatayitela e-Notarial ahlanganisa izinkampani ezizimele ezinomkhawulo kanye nezinkampani ezikhawulelwe zomphakathi. Lezi zinkampani zinabantu abasemthethweni, okusho ukuthi bangabaphathi bamalungelo nezibopho. Lokhu kuvumela inkampani ukuthi isebenzise amalungelo ayo kubantu besithathu futhi imisebenzi yayo iyaphoqeleka. Ukulawula ezinkampanini kuhlukaniswe ngamasheya. Ngamanye amazwi, ngokubamba amasheya, umuntu unezabelo zokulawula, futhi umninimasheya angathola ukusatshalaliswa kwenzuzo ngendlela yezabelo. Nakuba enkampanini yangasese elinganiselwe, amasheya abhalisiwe (ngakho-ke angadluliswa anomkhawulo), enkampanini elinganiselwe yomphakathi, amasheya angakhishwa womabili ngendlela yenkampani (uhlobo lwesheya, lapho umuntu ongabonisa ukuthi umnikazi walo. futhi uthathwa njengomnikazi ofanele wesheya) futhi esefomini elibhalisiwe. Lokhu kuvumela inkampani enomkhawulo ukuthi ibe sesidlangalaleni, njengoba amasheya edluliswa ngokukhululekile. Ukudluliswa kwamasheya enkampanini yesikweletu esinqunyelwe njalo kuhamba nge-notary.
Imali encane
Ikhephithali ebhalisiwe nekhishiwe kufanele okungenani ibe imali encane ezinkampanini ezilinganiselwe zomphakathi. Le mali encane ingu-€45,000. Uma imali eyinhloko egunyaziwe iphakeme, okungenani ingxenye eyodwa kwezinhlanu kufanele ikhishwe (I-Art. 2:67 ye-Civil Code). Imali encane kufanele ikhokhwe ku-akhawunti yasebhange yenkampani lapho yakhiwe. Isitatimende sasebhange sizokhishwa ngokwale njongo. Inkampani yangasese enomkhawulo manje ayisakhonjelwe emalini encane.
Inani lebhizinisi liqhathaniswa nevelu yokulingana
Enterprise inani liyinani lenkampani ngaphandle kokucabangela ukwakheka kwezimali. Eqinisweni, inani lokusebenza lenkampani. Ukulingana
Inani yimali umthengisi ayitholayo ngokudayiswa kwamasheya akhe. Ngamanye amazwi, inani lenkampani lisusa isamba sesikweletu esinenzalo. Isheya ngalinye ku-BV noma i-NV linenani elivamile, noma inani lesheya ngokuvumelana nezindatshana zenhlangano. I-share capital ekhishiwe ye-BV noma i-NV iyisamba senani lesilinganiso samasheya akhishwe yileyo nkampani. Lokhu kokubili amasheya enkampani kanye nabanikazi bamasheya ngaphandle kwenkampani.
Yabelana ngodaba
Udaba lwamasheya udaba lwamasheya. Izinkampani zikhipha amasheya ngesizathu. Benza kanjalo ukukhulisa imali yokulingana. Inhloso wukutshala imali noma ukukhulisa inkampani. Uma uqala inkampani, unganquma ukuthi mangaki amasheya ozowakhipha nokuthi abaluleke ngani. Ngokuvamile osomabhizinisi bakhetha inombolo enkulu, ukuze ukwazi ukuzithengisa esikhathini esizayo uma kunesidingo. Esikhathini esidlule, bekunenani elincane lenani lesheya, kodwa lowo mthetho usuchithiwe. Nokho, kuwukuhlakanipha ukubeka isisindo esanele kukho, njengoba ezinye izinkampani zingathanda ukubona ukufaneleka kwakho ngesikweletu. Amasheya ithuluzi ongalisebenzisa ukuxhasa ibhizinisi lakho. Ngale ndlela, uheha imali oyidingayo ekusebenzeni kwakho nokuthuthuka kwenkampani. Imali oyinyusayo ngokukhipha amasheya itholakala kuwena unomphela futhi ibizwa nge-equity. Uma unesabelo enkampanini, kuphinde kube yisitifiketi sobunikazi bengxenye yaleyo nkampani. Njengomnikazi wamasheya, kuphinde kukunike igunya lokuthola isabelo esilinganayo senzuzo. Enkampanini, kuyazuzisa ukuba nale mali yamasheya enkampanini ezoyisebenzisela ibhizinisi eliqhubekayo nokutshalwa kwezimali. Kuphela uma kwenziwa inzuzo lapho abanikazi bamasheya bangacela ukwabiwa kwesabelo. Uma inkampani yenza inzuzo, ayiqiniseki ngaso sonke isikhathi ukuthi wena, njengomnikazi wamasheya, uzoyithola yini inkokhelo ye-dividend. Emhlanganweni waminyaka yonke wabaninimasheya, abaninimasheya banquma ukuthi kwenzekani ngenzuzo: inani, ingxenye, noma ukusabalalisa.
Izingxenye ze-share capital
Isabelomali sokwabelana siqukethe izingxenye ezimbalwa. Ukucacisa, incazelo emfushane yalezi zingxenye ilandela kuqala:
- Isabelomali esikhishiwe
Lawa ngamasheya akhishwe inkampani kubanikazi bamasheya bayo. Isabelomali esikhishiwe siyakhuphuka lapho amasheya amasha noma izabelo zesitoko zikhishwa. Izabelo zesitoko zimayelana nokunikeza amasheya amasha kubanikazi bamasheya njengomvuzo womnikelo wabo enkampanini. Amasheya angabekwa ngezindlela ezintathu, okuyi-par (ngenani elishiwo esabelweni), ngaphezu kwe-(khona-ke inani lingaphezulu kwenani lesheya), futhi lingaphansi kwe-par (eliphansi kunevelu yesabelo).
Imali yesheya ekhokhelwe (ngokugcwele) isabelomali esikhokhelwe siyingxenye yemali ekhishiwe inkampani ethole kuyo izimali noma, kwezinye izimo, izimpahla. Uma inhlokodolobha ingakakhokhwa u-100%, inkampani inelungelo lokubiza okusele kubanikazi bamasheya. Umqondo ofanele 'ingxenye ebizwayo yemali enkulu .'Lena yimali ekhishiwe ngendlela engakakhokhelwa ngayo, kodwa inkampani inqume ukuthi ikhokhelwe. Kulokhu, inkampani inesimangalo esiqondile ngokumelene nabanikazi bamasheya.
- Isabelomali esincane
Isabelomali esinqunyiwe sinamathiselwe ngokomthetho kumasheya futhi silingana nenani lesheya elikhishiwe. Amasheya amaningi esitokofeleni anenani eliphakeme kakhulu kunevelu yawo elinganiselwe. Isibonelo, inani lemakethe lesheya lingase libe ama-euro ambalwa ngokwemigomo yegama. Uma inkampani ikhipha amasheya amasha ngaphezu kwevelu evamile, lokho okubizwa ngokuthi i-share premium reserve kwakheka umehluko. I-share premium reserve yitemu elivela emhlabeni wokutshalwa kwezimali. Ichaza inqolobane yezezimali ye-Public Limited Company noma i-Private Limited Company edalwe ngokukhipha amasheya angaphezu kwevelu.
- Imali yokwabelana egunyaziwe
Ikhephithali egunyaziwe yinani eliphakeme elicaciswe ezindabeni zenhlangano lapho amasheya angakhishwa khona. Ku-BV, imali eyinhloko egunyaziwe ingokuzithandela. Ku-NV yaseNetherlands, okungenani imali encane noma okungenani ingxenye yesihlanu, uma iphakeme kunemali encane, yemali egunyaziwe kufanele ikhishwe. Lena yisamba semali inkampani engayithola ngokubeka amasheya. I-share capital egunyaziwe ihlukaniswa ngamasheya kuphothifoliyo futhi ikhishwe imali yesabelo. Phakathi kwalokhu okubili, inkampani ingashintsha futhi yenze izinguquko. Amasheya ephothifoliyo angamasheya osengawakhipha njengenkampani. Ake sithi ufuna ukuqhubekisela phambili ngezimali inkampani yakho noma ukutshala imali, unganquma ukukhipha amasheya. Ukwenza kanjalo kuvumela abaninimasheya ukuthi bazithenge, futhi inani lamasheya kuphothifoliyo liyehla; ngakolunye uhlangothi, uma inkampani ithenga amasheya ayo kubanikazi bamasheya, amasheya ephothifoliyo yawo ayanda.
Inani lokushintshisana
Izinkampani zinganquma futhi ukudayisela umphakathi amasheya. Lokhu bangakwenza ngokuphumela obala ezimakethe zesitoko. Ku-stock exchange, ukunikezwa kanye nokufunwa kunquma inani lesheya ngalinye. Inkampani ibe isithola inani elithile lemakethe yamasheya. Phela, ama-NV kuphela angenza lokhu ngoba amasheya abhalisiwe esimweni senkampani yangasese elinganiselwe.
Ukuhlelwa kokuvimbela
Ukuhlelwa kokuvimba kuwuhlelo olukhawulela amathuba okudlulisa ubunikazi bamasheya enkampani.
Lolu hlelo lukhawulela inkululeko yabanikazi bamasheya yokudlulisela amasheya abo komunye umuntu. Lokhu kwenzelwa ukuvimbela abanikazi bamasheya ukuba babhekane nabanikazi bamasheya abangajwayelekile kanjalo. Kunezinhlobo ezimbili zezinhlelo zokuvimba:
- Uhlelo lokunikezwayo
Umnikazi wamasheya kufanele aqale anikeze amasheya akhe kubanini-masheya. Kuphela uma kuvela ukuthi abanikazi bamasheya abafuni ukuthatha amasheya lapho umninimasheya angase adlulisele ubunikazi bamasheya kumuntu ongeyena umnikazi wamasheya.
- Uhlelo lokugunyaza
Abaninimasheya kufanele baqale bagunyaze ukudluliswa kwezabelo okuhlongozwayo. Kungaleso sikhathi kuphela lapho umninimasheya engadlulisela khona amasheya akhe.
Nakuba ngaphambilini, amasheya enkampani yangasese elinganiselwe ayengeke avele adluliselwe komunye umuntu (uhlelo lokuvimbela), umthetho - ngemva ukwethulwa kwe-Flex BV Act – ihlinzeka ngohlelo lomnikelo, olungaphambuka ezihlokweni zenhlangano (Art. 2:195 of the Dutch Civil Code). Uhlelo olusemthethweni lusebenza uma kungekho ukuhlinzekwa kuma-athikili okuhlotshaniswa komnikelo ophambukayo noma uhlelo lokugunyaza.
Alukho uhlelo lokuvimba amasheya abhalisiwe enkampanini elinganiselwe yomphakathi. Amasheya amaningi azoqukatha amasheya enkampani elinganiselwe yomphakathi kubonakala, okuwenza adayiswe ngokukhululeka.
Ukulingana
Ngakho-ke imali yokwabelana iwela ngaphansi kokulingana. Leli gama lokubala limelela inani lazo zonke izimpahla zenkampani kukhishwe imali yesikweletu. I-Equity iyinkomba ebalulekile yokuthi wenza kanjani njengenkampani, kodwa yehlukile enanini lemakethe lenkampani yakho. Eqinisweni, ukulingana kumelela inani lezezimali abanikazi bamasheya abangalithola ekuqedeni inkampani. Ukulingana kubalulekile ngoba kuvame ukubonwa njengesivimbeli sokumunca izinkinga zezimali.
Ngemva kokufunda le bhulogi, ingabe usenemibuzo, noma ingabe ungusomabhizinisi odinga iseluleko nesiqondiso ekusunguleni inkampani? Khona-ke kuwukuhlakanipha ukuhlanganyela uchwepheshe wezomthetho webhizinisi. Bese uthintana Law & More. Abameli bethu bezinkampani bazokujabulela ukukusiza.
