Ukuhoxa Securities

Isivuno ingenye imiqondo esemqoka ngemcondvo utshalomali. Isimiso jikelele zokukala ukusebenza kwanoma yimuphi utshalomali kukwazi ukwakhiwa kanje: ". Le nengozi isuke inkulu, ayanda isivuno" Zimali sifuna ukukhilisa ukuvuma izibambiso iphothifoliyo okungukuthi esesandleni sakhe, ngesikhathi kuncishiswa izingozi ezihlobene nobunikazi. Ngakho, ukuze ukwazi ukusebenzisa lesi simangalo ku umkhuba, zimali kumele babe amathuluzi ngempumelelo ukuhlolwa zezinombolo kokubili imigomo - futhi izingozi futhi inzuzo ukutshalwa kwezimali. Futhi uma ingozi, njengoba isigaba eliphezulu, kanzima kakhulu bona bahlele kuhle nokukala, ukubuya, kuhlanganise ezithela izibambiso ezahlukene, kungaba kulinganiselwa ngisho umuntu akanawo okuningi umthwalo ngobuchule.

Ukuvuma izibambiso empeleni yayo limelela amaphesenti ushintsho ukubaluleka izibambiso ngokuhamba kwesikhathi. Njengomthetho, inkathi zokuhlala ngenxa ukuzimisela ukubuya esithathwayo unyaka owodwa ikhalenda, ngisho noma isikhathi esisele ngaphambi kokuphela ekwelapheni iphepha, ngaphansana nje konyaka kuphelé.

ithiyori utshalomali lukhombisa izinhlobo ezimbalwa ukubuya. Ngaphambili kabanzi into ezifana wamanje isivuno izibambiso. It lichazwa ngokuthi isilinganiso yesamba zonke izinkokhelo wathola ngumnikazi phakathi nonyaka ngenxa ubunikazi izibambiso iphothifoliyo nenani emakethe kwempahla. Ngokusobala, le ndlela angase asetshenziswe kuphela ukwabelana okuyiwona kungenzeka idividendi lokukhokha (isb, ngokuyinhloko isitokwe ayethanda) futhi izibopho isithakazelo, lokusho isigqebhezana yokukhokha. Nakuba ezibonakala zilula, le ndlela has ethile abalulekile: awusebenzi akhawunti cash flow, okuyinto elakhiwe (noma kungenzeka) ngenxa ukuqaliswa emakethe yesibili noma ukuvuthwa eyisisekelo kwempahla wezitifiketi. Kusobala ukuthi, njengoba umthetho, ngisho eside izibopho okuzisholo okungaphezu Inani lawo wonke ukukhokhelwa isigqebhezana esenziwe ke kuze kuphele isikhathi imithi yakhe. Ngaphezu kwalokho, le ndlela yokukhuluma ayikwazi ozofakwa zomculo ezifana ethandwa zezimali ezifana Isaphulelo izibopho.

Zonke lezi kwamaphutha bancishwa enye inkomba inzuzo - isivuno ekuvuthweni. By the way, mangisho ukuthi leli nani liphindeke ilungiswe IAS 39 ukubala ngenani elifanele ezikweletini izibambiso. Ukulandela namazinga omhlaba, indlela efanayo wathatha phezu iningi ezimali izinhlelo yamazwe asethuthukile.

Lokhu kulinganisela muhle ngoba uyakucabangela hhayi kuphela imali yonyaka kusukela iholo kubunikazi yefa, kodwa futhi isivuno izibambiso, okuyinto zimali uthola noma ulahlekelwa ngenxa isaphulelo okuholela noma premium esikhokhelwayo yokufuna ifa zezimali. Futhi, uma kuziwa isikhathi eside kodwa ezuzisayo, isaphulelo noma premium ezifana ngekuhamba phezu eside esisele ukuvuthwa yesibambiso. Le ndlela ewusizo uma ufuna ukubala, isibonelo, ukuvuma izibopho kahulumeni, okuyinto ezimweni eziningi kukhona eside.

Ekubaleni isivuno ekuvuthweni zimali kumele angazinqumela ezifana uhlala ezibalulekile njengoba izinga edingekayo ukubuya. Izinga Edingekayo ukubuya - Bangaki abantu abafa ngenxa emnothweni, okuyinto, kusukela umbono wemali, kuba ziyakwazi ukuzivumelanisa nalolu izingozi ezihambisana ukutshala imali izimpahla ezifana. Ngakho, kuba le nkomba enquma ukuthi yayivamile inzalo yemali-isibopho lwamasheya luzokwenziwa emakethe ngenani ngenhla noma ngezansi par. Ngokwesibonelo, uma izinga edingekayo ukubuya ngaphezu yonyaka isigqebhezana izinga ke lo mehluko zimali uzofuna isinxephezeliso bangakunaki isaphulelo on ukubaluleka ngokulinganisa of izibopho. Ngakolunye uhlangothi, uma izinga edingekayo ukubuya aphansi ukwedlula yonyaka isigqebhezana izinga, zimali kungaba ukulikhokhela umdayisi noma umkhiphi izibopho lemali kokweqa Inani okuzisholo izibambiso.