Goverana capital

Goverana capital

Chii chinonzi share capital?

Share capital is equity yakakamurwa kuita zvikamu zvekambani. Ndiro capital inotsanangurwa muchibvumirano chekambani kana zvinyorwa zvemubatanidzwa. A company's share capital imari iyo kambani yakapa kana kuti inogona kupa mashares kune vane ma shareholders. Share capital zvakare chikamu chezvikwereti zvekambani. Zvikwereti zvikwereti nechaji.

Companies

Makambani akazvimirira ega ega (BV) uye makambani mashoma (NV) ndiwo anopa zvikamu. Sole proprietorships uye general kudyidzana (VOF) haigone. Zviitiko zveNotarial zvinosanganisira makambani akazvimirira mashoma uye makambani mashoma eruzhinji. Makambani aya ane hunhu hwepamutemo, zvichireva kuti ndivo vatakuri vekodzero nezvisungo. Izvi zvinobvumira kambani kusimbisa kodzero dzayo kune vechitatu mapato uye mabasa ayo anobatika. Kudzora mumakambani kwakakamurwa kuita zvikamu. Mune mamwe mazwi, nekubata migove, munhu ane migove yekutonga, uye mugovani anogona kugashira purofiti muchimiro chemigove. Ipo mukambani yakazvimiririra, migove yakanyoreswa (uye nekudaro inotamiswa), mukambani yeruzhinji ine mashoma, migove inogona kupihwa ese ari mutakuri fomu (chimiro chechikamu, apo munhu anogona kuratidza kuti ndeyake. anonziwo muridzi ane kodzero yemugove) uye mufomu yakanyoreswa. Izvi zvinobvumira kambani shoma kuti iende kuruzhinji, sezvo migove ichichinjika pachena. Kuendeswa kwemasheya mukambani ine chikwereti chakaderera kunogara kuchipfuura nemunyoreri.

Minimum capital

Iro rakanyoreswa uye rakapihwa capital rinofanira kunge riri mari shoma yemakambani everuzhinji mashoma. Iyi mari shoma ndeye €45,000. Kana iyo capital capital yakabvumidzwa yakakwira, inokwana chikamu chimwe muzvishanu chinofanira kupihwa (Art. 2:67 yeCivil Code). Mari shoma inofanirwa kubhadharwa muakaundi yebhangi yekambani pakubatanidzwa. Chirevo chebhangi chichapihwa nekuda kwechinangwa ichi. Iyo yakazvimiririra yakaganhurwa kambani ikozvino haichisiri pasi peiyo shoma capital.

Kukosha kwebhizinesi maringe neukoshi hweequity

Enterprise kukosha ndiko kukosha kwekambani pasina kufunga nezvechimiro chemari. Muchokwadi, iko kukosha kwekushanda kwekambani. Nokutendeka

ukoshi imari inotambirwa nemutengesi pakutengeswa kwezvikamu zvayo. Mune mamwe mazwi, kambani inokoshesa kubvisa chikwereti chine mubereko. Chikamu chega chega muBV kana NV chine kukosha kwezita, kana kukosha kweiyo mugove zvinoenderana nezvinyorwa zvemubatanidzwa. Iyo yakapihwa share capital yeBV kana NV ndiyo yakazara kukosha kwezita remasheya akapihwa nekambani iyoyo. Aya ndiwo ese mashares ekambani uye vagovani vari kunze kwekambani.

Goverana nyaya

Nyaya yeshare inyaya yemashares. Makambani anopa migove nechikonzero. Vanodaro kuti vakwidze equity capital. Chinangwa ndechekuita mari kana kukura kambani. Paunotanga kambani, unogona kusarudza kuti mashare mangani ekupa uye kuti akakosha chii. Kazhinji vatengesi vanosarudza nhamba yakakura, saka unogona kuvatengesa mune ramangwana kana zvichidiwa. Munguva yakapfuura, pakanga pane mari shoma yekukosha kwemugove, asi mutemo iwoyo ikozvino wakabviswa. Zvakadaro, zvine hungwaru kuisa huremu hwakakwana pazviri, sezvo mamwe makambani angada kuona kukwereta kwako. Migove chishandiso chaunogona kushandisa kupa mari bhizinesi rako. Nenzira iyi, iwe unokwezva mari yaunoda pakuita kwako uye kuwedzera kukura kwekambani. Mari yaunokwidza nekupa mashares inowanikwa kwauri nekusingaperi uye inonzi equity. Kana iwe uine chikamu mukambani, ichi zvakare chitupa chemuridzi wechikamu chekambani iyoyo. Semugovanisi, zvinokupawo kodzero yekuwana chikamu chakaenzanirana chepurofiti. Kune kambani, zvinobatsira kuve neiyo share capital mukambani yekushandisa kune inoenderera bhizinesi nekudyara. Chete kana purofiti yaitwa ndipo vanogona kukumbira vagovani. Kana kambani ikaita purofiti, haisi nguva dzose chokwadi chekuti iwe, semugovani, uchawana mubhadharo wemugove. Pamusangano wepagore wevaridzi vemugove, vagovani vanosarudza kuti chii chinoitika nepurofiti: yakazara, chidimbu, kana kusagovera.

Zvikamu zveshare capital

Share capital ine zvikamu zvakati wandei. Kujekesa, tsananguro pfupi yezvikamu izvi inotevera kutanga:

  • Yakapihwa share capital

Aya ndiwo masheya akapihwa nekambani kune vanogovana vayo. Iyo yakapihwa share capital inowedzera kana migove mitsva kana stock dividends inopihwa. Stock dividend ndeye kupa migove mitsva kune vanogovana semubairo wekupa kwavo kukambani. Migove inogona kuiswa nenzira nhatu, dzinoti par (pamutengo wakataurwa pagove), pamusoro par (ipapo mari yacho yakakwira kupfuura kukosha kwegove), uye pazasi par (yakaderera pane kukosha kwemugove).

Paid-up share capital (zvakazara) yakabhadharwa-yakagoverwa capital chikamu chemari yakapihwa iyo kambani yakawana mari kana, mune dzimwe nguva, zvinhu. Kana iyo capital isati yabhadharwa 100%, kambani ine kodzero yekufonera iyo yasara kubva kune vanogovana. Pfungwa yakakodzera ndiyo 'yakadanwa-kumusoro chikamu cheguta guru .'Iri ndiro mari yakapihwa kusvika padanho rekuti harisati rabhadharwa, asi kambani yakafunga kuti inofanira kubhadharwa. Muchiitiko ichi, kambani ine chirevo chakananga kune vagovani.

  • Nominal share capital

Nominal share capital inosungirirwa zviri pamutemo kune shares uye yakaenzana neiyo yakapihwa share capital. Migove yakawanda pamusika wemari ine mutengo wakakwira zvakanyanya kudarika kukosha kwavo kwezita. Semuyenzaniso, kukosha kwemusika wemugove kunogona kunge kuri maeuro akati wandei mumazita ezita. Kana kambani ikaburitsa migove mitsva pamusoro pemutengo wezita, inonzi share premium reserve inogadzirwa mutsauko. Iyo share premium reserve inguva kubva kunyika yekudyara. Inotsanangura kuchengetwa kwemari yePublic Limited Company kana Private Limited Company yakagadzirwa nekupa migove pamusoro pemutengo.

  • Authorised share capital

Mari yakatenderwa ndiyo yakawanda mari inotsanangurwa muzvinyorwa zvemubatanidzwa panogona kupihwa migove. Kune BV, mari yakatenderwa isarudzo. Kune NV muNetherlands, inokwana mari shoma kana chikamu chimwe chete pazvishanu, kana yakakwirira kudarika mari shoma, yeguta rine mvumo inofanira kupihwa. Iyi ndiyo capital capital iyo kambani inogona kuwana nekuisa mashares. Iyo yakatenderwa share capital yakakamurwa kuita mashare mune portfolio uye yakapihwa share capital. Pakati pezviviri, kambani inogona kuchinja uye kuita shanduko. Portfolio shares ndiwo mashare aunokwanisa kuburitsa sekambani. Ngatiti iwe unoda kupa kambani yako mari zvakare kana kuita mainvestimenti, unogona kusarudza kuburitsa mashares. Kuita izvi kunobvumira vagovanisi kuti vazvitenge, uye huwandu hwemasheya mupotfolio hunodzikira; Ukuwo, kana kambani ikatengazve migove yayo kubva kune vanogovana, migove mupotfolio yayo inowedzera.

Exchange value

Makambani anogonawo kusarudza kutengesa masheya kune veruzhinji. Vanogona kuita izvi nekuenda kuruzhinji pane stock exchange. Pamusika wemasheya, kugovera uye kudiwa kunotarisisa kukosha kwechikamu chimwe nechimwe. Kambani inobva yawana imwe kukosha kwemusika wemari. Sezvineiwo, maNV chete ndiwo anogona kuita izvi nekuti zvikamu zvakanyoreswa mune imwe kambani yakazvimiririra.

Kuvharira kuronga

Iyo blocking gadziriro igadziriro inodzikamisa mukana wekuendesa muridzi wemasheya ekambani.

Ichi chirongwa chinoganhurira rusununguko rwevanemasheya rekuendesa migove yavo kune mumwe munhu. Izvi ndezvekudzivirira ma-co-shareholders kuti asangane nemugovani asinganzwisisike saizvozvo. Kune marudzi maviri ekuvharira marongero:

  • Chirongwa chekupa 

Muridzi wemugove anofanira kutanga apa migove yake kune vanogovana navo. Chete kana zvikazoitika kuti ma-shareholders haadi kutora migove anogona kuendesa muridzi wemasheya kune asiri-shareholder.

  • Chirongwa chemvumo

Iwo ma-shareholders anofanirwa kutanga abvumidza iyo yakarongwa kuendesa migove. Ipapo ndipo chete anogona kutamisa migove yake.

Ipo kare, migove yekambani yakazvimiririra yaisakwanisa kungoendeswa kune wechitatu bato (kuvharisa kuronga), mutemo - mushure kuunzwa kweFlex BV Act - inopa hurongwa hwekupa, hunogona kutsauswa kubva muzvinyorwa zvekubatana (Art. 2: 195 yeDutch Civil Code). Urongwa hwemutemo hunoshanda kana pasina chinopihwa muzvinyorwa zvemubatanidzwa chemupiro unotsauka kana chirongwa chekubvumidza.

Iko hakuna kuvharidzira kurongeka kwemasheya akanyoreswa mukambani yeruzhinji limited. Mashare mazhinji anozove nema bearer shares mu public limited company inoonekwa, zvichiita kuti vatengeswe pachena.

Nokutendeka

Saka share capital inowira pasi peequity. Iri temu reakaunzi rinomiririra kukosha kwezvinhu zvese zvekambani kubvisa chikwereti chemari. Equity chiratidzo chakakosha chemaitiro auri kuita sekambani, asi zvakasiyana nemutengo wemusika wekambani yako. Muchokwadi, equity inomiririra kukosha kwemari vagovani vaizogamuchira mukuvharwa kwekambani. Kuenzana kwakakosha nekuti kazhinji kunoonekwa sechivharo kutora zvimhingamupinyi zvemari.

Mushure mekuverenga iyi blog, iwe uchine mibvunzo here, kana iwe uri muzvinabhizimusi anoda zano uye nhungamiro pakugadzira kambani? Ipapo kuchenjera kubatanidzwa nyanzvi yemutemo wekambani. Wobva wabata Law & More. Magweta edu emakambani achafara kukubatsira.

 

Law & More