Izimalimboleko ezibambe iqhaza.Ziyini futhi yiziphi izinzuzo zazo?

Isihloko esilandelayo mayelana Imali mboleko ebambe iqhaza Ziyini futhi yiziphi izinzuzo zazo?Kuzosivumela ukuthi sifunde ngethuluzi lezezimali eliklanyelwe izinkampani ngokusekelwe emalimboleko yesikhathi eside kanye nezimali zomphakathi ukuze zizuze. Kodwa uma ufuna ukwazi okwengeziwe ngalesi sihloko, sikumema ukuthi uqhubeke ufunda lesi sihloko.

Izimali mboleko ezibambe iqhaza: Kuyini?

Izimali mboleko ezibambe iqhaza ziyithuluzi lezezimali elihloselwe izinkampani, ezibonakala ngeqhaza elimele umboleki ezinzuzweni ngayinye nokuvela kwenkampani, kanye nokuqoqwa kwenzalo egxilile. Ukwengeza, lolu hlobo lwemali mboleko lwakhiwe ngendlela emaphakathi nezimali mboleko zesikhathi eside kanye nezimali zomphakathi.

Iqiniso elibalulekile okufanele silicabangele elokuthi kwezezimali, imali ebolekiwe iyinkontileka esemthethweni lapho abathintekayo beletha isamba semali noma into ekhungathekayo, enombandela wokuthi inani elifanayo noma uhlobo olufanayo lubuyiselwa kumabolekisi. Ngaphezu kwalokho, imali ebolekiwe inikeza ithuba lokukhokha inzalo, ezoqoqwa ngokusekelwe enani eliyinhloko elinikeziwe.

Umehluko omkhulu phakathi kwemali mboleko namakhredithi ukuthi ibamba inani elinqunyiwe neliqondile. Ngaphezu kwalokho, imali mboleko inenani elikhulu lezinhlobo, lapho zitholakala khona: imali ebolekiwe yabathengi, imali mboleko yezentengiselwano, imali mboleko yebhuloho, phakathi kwabanye.

Ezinye izinhlobo zemali mboleko

• Imali mboleko yezentengiselwano: yilapho umfakisicelo ethola imali mboleko yesikhathi eside noma yesikhashana ukuze akwazi ukuxhasa ngezimali izidingo impahla yamanje engase ibe nazo.
• I-Bridge-loan: yinkontileka esemthethweni lapho izinhlangothi zisungula imingcele yemali mboleko, ezokhanselwa ngesikhathi esifushane futhi ihloselwe ukuncishiswa kwezikhala ezikhona phakathi kwezimali mboleko ezimbili zesikhathi eside, kuze kube yilapho imali edingekayo ingatholakala. etholiwe.
• Imalimboleko yomthengi: lo mkhiqizo wasebhange ukuvumela ukuthi uthole inani elikhulu lemali ngendlela yemali mboleko, inqobo nje uma inzalo etholiwe ikhokhwa ngezitolimende ezisungulwe kwinkontileka.

Lolu hlobo lokugcina lwemali mboleko lusetshenziselwa ukuxhasa izimoto, amaholide, izifundo, ukuthengwa kwezinto zasendlini, izinguquko noma izinguquko ekhaya, phakathi kwezinye izinhlobo zezindleko. Ukwengeza, iqiniso elibaluleke kakhulu mayelana nalesi sikweletu ukuthi akudingekile ukwethula isiqinisekiso sangempela sokubuyiselwa kwayo.

Izici zokubolekwa okubambe iqhaza

Okokuqala, kufanele sikhumbule ukuthi imali mboleko ebambe iqhaza ilawulwa yi-Royal Decree Law 7/1996, ku-athikili yayo yama-20 nalapho ibonisa khona isici sayo ngasinye esiyinhloko:

Umbolekisi uzothola inzuzo eguquguqukayo, enqunywa ngokusekelwe ekuthuthukisweni komsebenzi wenkampani ecela imali mboleko.

Lo mbandela wazalelwa ukuze ukwazi ukunquma ukuvela kwenkampani ecelayo, kungaba ngenani lebhizinisi, inzuzo yonke, inani lezimpahla nanoma iyiphi enye into esungulayo nombolekisi wesevisi, efinyeza izintshisekelo ngokuphawulekayo, kungakhathaliseki ukunyakaza noma ukuvela komsebenzi wayo.

Ukwehliswa kwesigatshana esijezisayo yinkampani enenkontileka yemali mboleko, uma kwenzeka ukukhokha ngaphambi kwesikhathi. Kulokhu, umfakisicelo wemalimboleko angase akhokhe imali ebolekiwe ngaphambi kwesikhathi, uma ukubuyisela kulungiswa ukukhuphuka kwezimali zomfakisicelo, inqobo nje uma lezi zimali zingaveli ezimpahleni ezintsha.

Ngakolunye uhlangothi, i-oda elibalulekile lamakhredithi izikweletu ezibambe iqhaza ezinawo, zizotholakala ngemuva kwabakweletwayo abavamile. Izimali mboleko ezibambe iqhaza zibhekwa njengokulingana okusekelwe ekuncishisweni kwezimali kanye nokuqedwa kwezinkampani ezisungulwe umthetho wezohwebo wezwe. Ungase futhi ube nentshisekelo ku ikhredithi ye-refactionary.

Izinhlobo zenzalo ezitholwe yimalimboleko ebambe iqhaza

Izintshisekelo ezibamba iqhaza noma eziguquguqukayo zinqunywa ngokusekelwe ekuziphendukeleni kwemvelo kanye nezinzuzo inkampani ecelayo noma exhaswe ngezimali ezizuzile. Lokhu kusungulwa ngokusekelwe ekuthuthukisweni kwenani lebhizinisi, inani lengqikithi, inzuzo yonke, phakathi kwezinye izici ezisungulwe ibhizinisi nomfakisicelo.

Ngaphezu kokunakekelwa okusekelwe kumkhawulo ophezulu kanye nobuncane benzalo ebambe iqhaza. Ngokungafani nalezi, izintshisekelo ezigxilile zithathwa ngokunganaki inguquko noma umnyakazo owethulwe umsebenzi wenkampani ecelayo.

Izici ezine ezihlukanisa imali mboleko yokubamba iqhaza kwezinye izinhlobo zemali mboleko

• Inoxhaso lwezimali lwangaphandle: okungukuthi, izithakazelo ziyahlukahluka kuye ngemisebenzi eyenziwa yinkampani, ukuvela kwayo kanye nezinzuzo.
• Abakhululekile ukuthi bakhokhelwe kusengaphambili: lokhu, ngokungangabazeki, esinye sezici ezibaluleke kakhulu umbolekisi okufanele abe nazo, ngoba uma bekunethuba lokukhansela imali ebolekiwe ngaphambi kwesikhathi esivunyelwe, kunganciphisa kakhulu impahla yemalimboleko. inkampani kanye nabakweletwayo bangangena esimeni esingesihle phambi kombolekisi obambe iqhaza.
• Ukufakwa ngaphansi kwezikweletu kanye nesiqinisekiso esengeziwe kwabanye abakweletwayo.
• Ukulingana emalini ebolekiwe ebambe iqhaza ne-accounting equity esekelwe emiphumeleni yokuncipha kwezimali kanye nokuqedwa kwenkampani.

Ukwelashwa kumphumela wokubalwa kwezimali: Kuyini?

Ngaphandle kwesici sayo esithakazelisayo nesikhethekile sembuyiselo noma inkokhelo yenzalo, ayinalo nhlobo uhlobo oluhlukile uma kuziwa ekubalweni kwezimali, ngokusho kwe-Institute of Accounting and Auditing of Accounts (ICAC).

Yingakho kubhalwe ukuthi kumele kulungiswe kube nalokho okukhonjiswe kumthetho wokulinganisa we-9. Kumakhredithi angewona awokuthengisa noma ngomthethonqubo 11ª. Izikweletu okungezona ezentengiso ezivela engxenyeni yesihlanu ye-General Chart of Accounts, ngokusekelwe ekutheni inkampani iyayithola noma iyayinikeza yini imali ebolekiwe.

I-Institute of Accounting and Auditing of Accounts (I-ICAC) ikhomba esinqumweni sangomhla zingama-20 kuZibandlela 1.996, imibandela ethile yokunquma umqondo wokulingana kokubalwa kwezimali, okusekelwe ekwehleni kwezimali kanye nokwehliswa kwezinkampani ezilawulwa ngumthetho wezohwebo.

Lo mthetho usungula ukuthi izimali mboleko ezivela ku-balance sheet yenkampani noma yenkampani eqenjini labakweletwayo, inani le-accounting equity lizocatshangelwa ngokusekelwe ekuncishisweni kwezimali noma ukuchithwa kwenkampani.

Ngenxa yalokhu, impatho ngesikhathi sokucaphuna lolu hlobo lwemali mboleko iyafana nanoma iyiphi enye imalimboleko evamile. Kodwa-ke, lapho ulungiselela ama-akhawunti wonyaka, kuyadingeka ukuwahlehlisa ngokucophelela encwadini ekhonjiwe yesikweletu sesikhathi eside.

Ngakolunye uhlangothi, uzokwenza ukuthengiselana kusuka enkampanini eyodwa kuya kwenye yeqembu elifanayo, ngenhloso yokukwazi ukuhlinzeka ngedatha nolwazi lwezinkampani zangaphandle, kanye nokubalwa kokulingana kokubala okusekelwe ekuhlakazweni. kanye nokwehliswa kwezinkampani.

Izimalimboleko ezibambe iqhaza zingacelwa kuphi?

Ngokuvamile, le mali ebolekiwe inikezwa izinhlangano zomphakathi, ikakhulukazi lezo ezisekela ukuhweba kwabantu ngabanye noma izinkampani ezintsha ngendlela ethile, kodwa futhi zingacelwa ezinkampanini ezizimele ezihlinzeka ngale sevisi. Okusho ukuthi, le malimboleko ingacelwa ku:

• Izinkampani ezizimele zezezimali.
• Imalimboleko ebambe iqhaza iNational Innovation Company, SA
• Izikhungo zamabhizinisi ezifunda noma zezifundazwe.
• Izimalimboleko ezibambe iqhaza ezivela ku-European Regional Development Fund.

Izidingo zesicelo semalimboleko yokubamba iqhaza

Iphuzu elivuna lolu hlobo lwemali mboleko iqiniso lokuthi awudingi imali ebolekwayo noma iziqinisekiso zomuntu siqu ngesicelo sakho, njengoba sixhumene nokusebenza kwenkampani. Ngenxa yalokhu, imfuneko yayo eyinhloko umbiko wemodeli yebhizinisi ekhangayo futhi esebenzayo, kanye nazo zonke izibikezelo ezingase zethulwe esikhathini esizayo.

Kubalulekile futhi ukuthi, njengenkampani noma ibhizinisi elisha, babe ne-akhawunti yasebhange enesikhungo sezimali esifanayo esicelwayo noma kuleso abasithembayo, kanye nokubhaliswa kwenkampani yabo.

Isicelo semali mboleko yokubamba iqhaza: Ubani ongafaka isicelo?

Lezi zinhlobo zemali mboleko ziqondiswe ngqo ezinkampanini ezintsha, osomabhizinisi kanye nabaqalayo abafuna ukutshalwa kwezimali kokuqala ukuze baqale ibhizinisi labo. Nokho, iqiniso elibalulekile ngale mali ebolekiwe ukuthi ingacelwa noma nini empilweni yenkampani.

Izinzuzo kanye Nobubi obunikezwa yimalimboleko ebambe iqhaza

Inzuzo yalolu hlobo lwemali mboleko:

• Endabeni yentela, sithola ukuthi inzalo namakhomishini kungasuswa kusisekelo esiyisibopho se-Corporation Tax.
• Inikeza isikhathi eside noma eside kakhulu sokukhokha uma siqhathaniswa nezinye izinhlobo zemalimboleko.
• Inesiqinisekiso esengeziwe ngaphambi kwabanye abakweletwayo, njengoba umbolekisi utholakala ngemva kwabakweletwayo bendabuko, ngokokubaluleka nokubalulekile kwezinkokhelo abazenzayo.
• Ngayinye yezintshisekelo ingashintshwa ukuze ihambisane nesimo somnotho senkampani.
• Awudingi iziqinisekiso noma izincomo.
• Inesikhathi somusa eside kunezinye izikweletu.

Ububi balolu hlobo lwemali mboleko:

• Esimeni lapho inkampani inemiphumela ephawulekayo ekuthengisweni kwemikhiqizo yayo, inzalo okufanele ikhokhwe ngokuvamile inenani elikhulu uma iqhathaniswa nemalimboleko evamile.
• Awunayo inkululeko yokukhansela imali ebolekiwe.
• Ibhizinisi noma umuntu oba umbolekisi uthola ukubaluleka okuthile phezu kwebhodi yenkampani, enelungelo lokuhambela imikhandlu yokuphatha noma imihlangano.
• Kufanele uthole isifinyezo noma umbiko wemisebenzi yebhizinisi eyenziwe nenkampani, kanye nezinzuzo ezizuzile, njengoba imele isiqinisekiso esithile sokutholwa komboleki.
• Imali encane egciniwe yezomnotho kufanele idalwe minyaka yonke njengengxenye ebalulekile yenzuzo nezinzuzo inkampani ekwazile ukuzithola ngokukhansela imali ebolekiwe ngosuku “lokuphela kwenkontileka” ngalo.

Ingabe imalimboleko ebambe iqhaza ingakhanselwa?

Ukukhanselwa okuphelele kwemali mboleko ebambe iqhaza kungenziwa, inqobo nje uma izinhlangothi zivumelene nale nketho kwinkontileka, ngaphezu kokusho ikhomishana noma inhlawulo yokukhansela ngaphambi kwesikhathi kwesikweletu.

Kodwa-ke, imithethonqubo yezomthetho yemali mboleko yokubamba iqhaza ikhombisa ukuthi ukukhokhwa okuphelele okufanayo ngaphambi kosuku, kungenzeka, uma ukuncishiswa kunxeshezelwa ngokukhuphuka noma ukulingana kwenani lemali umfakisicelo anayo, inqobo nje uma le mali. ayiveli ezimpahleni zamanje.

Izimali mboleko ezibambe iqhaza zibhekwa njengezimali noma imali eyakho, ngakho-ke lapho ukhansela, izimpahla zababolekisi kanye nenkampani zizokwehla, zibashiye esimweni esingesihle neze. Lokhu kwenzeka ngenxa yokungabi namali kwenkampani noma ibhizinisi, elizosetshenziselwa ukukhokha imali ebolekiwe hhayi izikweletu zabaphakeli.

Ungakwazi yini ukuthola ukushoda ngemalimboleko yokubamba iqhaza?

Okokuqala, kufanele siqonde ukuthi ukushoda yisikhathi lapho inkokhiso ingakhokhiswa imali noma izithakazelo zikhanselwa, kunciphisa kakhulu izitolimende, kangangokuthi ngezinye izikhathi kungaqedwa ngokuphelele.

Ngakho-ke, imali mboleko ebambe iqhaza ikuvumela ukuthi usungule izikhathi ezithile zomusa, ezingashintsha ngokusekelwe esikhungweni sezimali esingaboleka. Lolu hlobo lwenkathi ngokuvamile lunwetshwa, kwezinye izimo lufinyelela eminyakeni eyisikhombisa.

Ukushiyeka kwesinye isikhathi kunqunywa imigqa yezimali, izici zephrojekthi, inhloso kanye nokunemba kokungena nokuphuma kwemali.

Kwenzekani uma imalimboleko ebambe iqhaza ingakhanselwa?

Kubalulekile ukukhumbula ukuthi isikhungo sezimali ngasinye sinemithetho nezinqubo zaso kukho konke ukusebenza esikunikezayo, njengoba kunjalo ngezimali mboleko ezibambe iqhaza, ngakho imiphumela yokungakhokhi le mali mboleko iboshelwe yisikhungo lapho sicelwa khona.

Nokho, kungase kube isimo lapho umebolekisi eshintsha ilungelo lakhe lokuqoqwa kwendima yenkampani, abe nguzakwethu oyedwa futhi athole amalungelo afanayo ekuthathweni kwezinqumo nokusabalalisa, njengabanye ozakwethu benkampani.

Uma ufuna ukwazi ulwazi olwengeziwe mayelana nezinye izinhlobo zemali mboleko, sikumema ukuthi uvakashele i-athikili yethu ethi Imalimboleko yabangasebenzi: Ungawacela kanjani eSpain?