Kuferefeta kwakarongeka muNetherlands iongororo yakarongwa inoitiswa nemutengi, mudyari wemari kana muridzi wemari asati aita chibvumirano, kuitira kuti aone kuti bhizinesi rakakosha zvakadini uye kuti ndeapi anogona kufamba naro. Mutemo weDutch haupi purogiramu yakatarwa, asi unobatanidza mhedzisiro yakaoma kumhedzisiro yacho. Zvaifanira kunge zvaburitswa nemutengesi asi akanyarara zvinogona kuita kuti chibvumirano chisashande kana paine chikanganiso pasi pechinyorwa 6:228 cheDutch Civil Code (Burgerlijk Wetboek); izvo mutengi angadai akawana zvine musoro uye asina kuferefeta zvinowanzogara nemutengi. Kuferefeta kwakakodzera saka kunosarudza kwete mutengo chete, asiwo kuti ndeapi mawaranti aunogona kuramba uchikumbira gore rapera.
Kuferefeta kwakakodzera kunorevei chaizvo?
Kuongororwa kwenyaya dzeonderzoek inzira yekutsvaga chokwadi, kwete kuongorora. Muongorori anotarira kumashure osimbisa kuti nhamba dzenhoroondo dzakanyorwa zvichienderana nemitemo yekuverenga. Chikwata chekuongorora nyaya dzeodha chinobvunza mubvunzo wakasiyana, unotarisa mberi: tichifunga nezvese zvakasainwa nekambani iyi, zvakakweretwa, zvakavimbiswa, zvakashandiswa, zvakavakwa uye zvakatongwa, zvichadhura sei mutengi mushure mekupedza, uye chii chinofanira kuchinja mumutengo, muhurongwa hwenguva kana muchibvumirano.
Musiyano iwoyo unokosha pakushanda. Ongororo yekuongorora isina kuchena haitauri nezvechibvumirano chekugovera chinopera kana paine shanduko yekutonga, nezvechirongwa chepenjeni chave nemakore chisina mari yakakwana, kana nezvemvumo inopera mwedzi mitanhatu mushure mekunge chibvumirano chapera. Izvozvo ndizvo zvakawanikwa zvinochinja mutengo wekutenga, uye zvinongoonekwa chete kana mumwe munhu akaverenga magwaro aripo pane pfupiso yakarongwa nemutengesi.
Kuferefeta kunowanzoitwa nemutengi, nemari yemutengi, mushure mekunge tsamba yechinangwa nechibvumirano chekuchengetedza zvakavanzika zvasainwa. Vatengesi vanowanzotanga nekuongorora kwavo vega, kuitira kuti vagone kudzora nyaya yacho nekupfupisa maitiro emutengi. Chero nzira, chiitiko chacho chakafanana: tsvaga chokwadi, verenga huwandu hwezvinhu zviri kuburitswa, uye sarudza zvekuita nezvazvo.
Maitiro ekushanda uye zviri kutsvagwa nemumwe nemumwe
Mazhinji ekutengeserana anopatsanurwa kuita mabasa akafanana, rimwe nerimwe riine vashandi varo. Tafura iri pazasi inoratidza kupatsanurwa kwakajairika uye zvakawanikwa zvinowanzoita kuti pave nechikonzero chekugadziriswa kwemutengo kana kuti muripo chaiwo.
Workstream | Chinangwa chikuru | Zvakawanikwa zvinoshandura chibvumirano |
|---|---|---|
zvemari | Hunhu hwemari inowanikwa, mari yekushanda, chikwereti chese, zvibvumirano zvekunze kwemari yaunobhadhara. | Zvinhu zvisingadzokororwi zvinoratidzwa sepurofiti yekuvaka, vimbiso yakavanzwa, kutarisisa vatengi. |
zviri pamutemo | Muridzi wemasheya kana midziyo, zvinyorwa zvemakambani, makondirakiti, mapemiti, matare edzimhosva. | Zvikamu zvekuchinja-chinja, kuchinjisa migove zvisina kunaka, kutongwa kuri kumirira, marezenisi asipo. |
basa | Zvibvumirano, chibvumirano chevashandi pamwe chete, penjeni, kanzuru yemabasa, vashandi vakakosha. | Chibvumirano chevanhu vose chakashandiswa zvisizvo, zvikwereti zvepensheni zvisina mari, pasina mazano edare remabasa akawanikwa. |
mutero | Nhoroondo yekunyora, nzvimbo dzakavhurika, mitemo, kubatana kwemari, mitengo yekuchinjisa. | Zvinzvimbo zvakakakavadzana, mitongo yapera, kuratidzwa kwemhosva kunoramba kuripo mushure mekuendeswa kwemari. Enda nemupi wezano wemitero. |
Pfuma nenzvimbo zvakatikomberedza | Mazita ekuva muridzi uye ekurenda, kugadzwa kwenzvimbo, mamiriro evhu, mvumo dzezvakatipoteredza. | Kusvibiswa, kushandiswa kusingaenderane nehurongwa hwekugadzwa kwenzvimbo, zvibvumirano zvekurenda zvinopera kana paine shanduko yekutonga. |
Dziviriro yeIT nedata | Marezenisi, kuva muridzi wekodhi yekodhi, zviitiko zvekuchengetedza, kugadziriswa kweruzivo rwemunhu. | Software yakagadzirwa nevanoita mabasa vasina kodzero yekupihwa, kutyorwa kwedata kusina kutaurwa. |
Mutemo uye kutevedzera mitemo | Marezenisi echikamu, kuongororwa kwezvirango, maitiro ekurwisa kubiwa kwemari, mutemo wemakwikwi. | Kusabvumidzwa kwekubatanidzwa kwemakambani, chiziviso chisina kunyorwa pasi pemitemo yekuongorora mari. |
ESG | Kuburitswa kwemhepo inobuda mumhepo nemarara, mamiriro ekutengesa zvinhu, hutongi uye mitemo yekurwisa huori. | Zvikwereti zvinoonekwa chete kana zvisungo zvemishumo yekuchengetedzwa kwezvakatipoteredza zvaoma. |
Hazvisi zvese zvinoitwa zvinoda nzira dzese dzekushanda dzakanyatsojeka. Kupinda mukambani yesoftware kunoratidza kuti vanhu vashoma vanoongorora pfuma yepfungwa, dziviriro yedata uye marongero evane migove, nepo nzvimbo yekugadzira ichida kuongororwa kwevhu uye mvumo. Kuongororwa kwenzvimbo chisarudzo, uye chinofanira kunge chakanyorwa: nzvimbo dzaunosiya nemaune ndidzo nzvimbo idzo waranti kana muripo unofanirwa kuita basa racho panzvimbo pezvo.
Mutemo weDutch unogovanisa sei njodzi pakati pemutengesi nemutengi
Chikonzero chepamutemo chekuferefeta muNetherlands ndechekuti mutemo weDutch unopatsanura mutoro wezvikanganiso pakati pemapato. Mutengesi ane basa rekuzivisa (mededelingsplicht) uye mutengi ane basa rekuongorora (onderzoeksplicht), uye nzira iyo dare rinoenzanisa nayo vaviri ava ndiyo inosarudza kuti ndiani ane zvikanganiso zvinozoonekwa chete mushure mekupedzwa.
Pokutangira ndekuti mapato ari kutaurirana anomira muhukama hunodzorwa nekutenda kwakanaka. Kubva pamutongo weDare Repamusorosoro weBaris/Riezenkamp wa1957, zvakagadzikwa kuti bato rega rega rinofanira kufunga nezvezvido zverimwe bato panguva yekutaurirana, zvinoreva kuzvizivisa uye, panguva imwe chete, kusabvumira rimwe divi kuti ribvumirane nepfungwa yenhema. Mumutemo wenyaya dzakazotevera, Dare Repamusorosoro ragara richiti kana mabasa ese ari maviri akabatana, basa remutengesi rekutaura rinowanzo pfuura basa remutengi rekutarisa. Mutengesi aiziva nezvechikanganiso haawanzo kupukunyuka mhosva nekutaura kuti mutengi aifanira kunge akachiwana.
Chinhu chakakosha ichocho hachisi chinhu chakakwana, uye chinoderedza simba rekutengeserana kwakawanda. Mutengi ane hunyanzvi, anorayirwa nemagweta nevanoona nezvemaakaunzi, ane mukana wekuwana data room uye maitiro emibvunzo nemhinduro, anotarisirwa kuashandisa. Kana ruzivo rwacho rwuri mu data room uye mutengi asina kurwuverenga, mutengi haazonzwiki mushure mezvo.
Maitiro ekugadzirisa kana mufananidzo wacho ukabuda usina kururama
Nzira nhatu dziripo pasi pemutemo weDutch kana mutengi angoona kuti kambani haisiriyo yayairatidzika kuva. Imwe neimwe ine muganho wayo uye mhedzisiro yayo.
Chikanganiso (dhiling), chinyorwa 6:228 BW. Chibvumirano chakaitwa pasi pesimba rekufungidzira kusina kururama chinogona kubviswa kana kufungidzira kwacho kwakakonzerwa neruzivo kubva kune rimwe bato, kana rimwe bato raifanira kunge rakaburitsa pachena maonero echokwadi, kana kana mapato ese ari maviri akaita chikanganiso chimwe chete. Chikamu 6:230 BW chinobvumira dare kugadzirisa mhedzisiro yechibvumirano pachinzvimbo chekuchibvisa, izvo zvinowanzoreva kudzikiswa kwemutengo.
Kubiridzira (bedrog), chinyorwa 3:44 BW. Mutengesi paakapa ruzivo rwenhema nemaune, akavanza chokwadi chekuti aifanira kuburitsa pachena, kana kushandisa chimwe chinhu chekunyengera kuti aite kuti chibvumirano chiitike, chibvumirano chacho hachina basa uye pane muripo wekukuvara uripo pamwe chete.
Kusatevedzera mitemo, chikamu 7:17 BW. Kutengesa kunogonawo kuva nechokuita nekodzero dzepfuma, kusanganisira migove, pasi pechikamu 7:47 BW, uye mutemo wekutevedzera mitemo unoshanda kusvika padanho rekuti izvi zvinoenderana nerudzi rwekodzero. Mukutengeserana kwemigove chinhu chinotengeswa migove, saka mutengi anoda kuti mamiriro ebhizinesi riri pasi apa ave emhando yechibvumirano anofanira kutaura kudaro muchibvumirano. Ndizvo chaizvo zvinoitwa newaranti.
Pane musungo wakabatana nenzira yechitatu. Pasi pechinyorwa 7:23 BW mutengi anofanira kuzivisa mutengesi mukati menguva yakakodzera mushure mekuona chikanganiso, kana mushure menguva iyo chikanganiso chaifanira kunge chakawanikwa, uye chikumbiro chinopera makore maviri mushure mekuzivisa ikoko. Vatengi vanopedza gore vachigadzira faira vasati vanyora tsamba yavo yekutanga vanowanzorasikirwa nechikumbiro pane iyi chete. Zvikumbiro zvechibvumirano zvese zvinotarisirwa chero nguva yenguva yemuganho wemakore mashanu wechinyorwa 3:307 BW.
Chibvumirano chekugovana kana chibvumirano chemidziyo: chimiro chinochinja kuferefeta
Sarudzo imwe chete inonyanya kukanganisa huwandu hwekuferefeta kwekuongorora kwakakodzera ndeyekuti mutengi anowana migove mukambani here kana kuti seti yakatarwa yemidziyo nezvikwereti. Masangano maviri aya anopa njodzi dzekare munzira dzakasiyana.
Muchibvumirano chemasheya, mutengi anopinda mukambani iripo ine zvese zvayakaita kare. Chibvumirano chega chega, mvumo, chinzvimbo chemutero, hukama hwebasa uye chikumbiro chisina kusimba zvinoramba zviripo, nekuti sangano repamutemo harichinji. Hapana chinofanira kuendeswa chimwe nechimwe, zviri nyore mukutonga, asi zvinoreva kuti kuferefeta kunofanira kunge kwakafara: chero chausingawane, unotenga. Kutamiswa kwemasheya mukambani yeDutch private limited (besloten vennootschap) kunoda kuti gwaro remutemo riitwe pamberi pegweta remutemo wehurumende muNetherlands pasi pechinyorwa 2:196 BW, uye gwaro remutemo richada kuona cheni yekodzero isina kupwanyika, ndosaka mipata iri murejista yemasheya iri nyaya yechibvumirano chaicho kwete yepamutemo.
Muchibvumirano chemidziyo, mutengi anosarudza zvaanoda. Zvikwereti zvisingafungidzirwe zvinogara nemutengesi, izvo zvinoderedza kusvibiswa, asi chinhu chimwe nechimwe chinofanira kupfuudzwa nenzira yacho. Zvibvumirano hazvingotevedzere otomatiki: kuchinjirwa kwechibvumirano pasi pechinyorwa 6:159 BW kunoda gwaro remutemo uye kushandira pamwe kwemutengesi, saka mutengesi kana muridzi wemba anovimbisa kusabvumirana uye anogona kuishandisa kutauriranazve. Mvumo dzinowanzo kuve dzemunhu ane muridzi uye dzinofanira kukumbirwa zvakare kana kupfuudzwa nemvumo yechiremera chine hunyanzvi.
Vashandi ndivo vanosarudzika vanobata vatengi. Kana chibvumirano chemidziyo chikaita sekunge kuchinjirwa kwebhizinesi mukati mezvinoreva 7:662 uye zvichitevera Mutemo weHurumende, vashandi vari kushanda muchirongwa ichocho vanochinjirwa kumutengi otomatiki, nemitemo yavo iripo, zvisinei nekuti mapato acho aida izvozvo here kana kuti kwete. Mushandirwi wekare anoramba aine mutoro wegore rose wezvisungo zvakamuka pamberi pekuchinjirwa. Haugone kusarudza vashandi, uye kuongorora basa kunobata vashandi sechirongwa chinofanira kutaurirana kuri kutarisa dambudziko risiri iro. Nyaya yedu pamusoro pekuramba kuchinjirwa kwebasa inoratidza kuti izvi zvinoshanda sei kubva kudivi remushandi.
Mafaira epamutemo anosarudza mutengo
Kuongorora zviri pamutemo ndiko kunowanwa kana kurasika kukosha kwakawanda, nekuti zvinowanikwa zvacho zvinowanzova zvechipiri: mutengi achava muridzi wepfuma yepfungwa mushure mekupedzwa kana kuti haazovi muridzi, kungava kuti chibvumirano chinopona kana kuti hachipo. Nzvimbo ina dzinoburitsa ruzhinji rwezvakawanikwa zvakakomba mukutengeserana kweDutch.
Zvinyorwa zvekambani uye zita rekambani
Basa rekutanga nderekuona kuti mutengesi anogona kutengesa zvaari kupa. Izvi zvinoreva kuverenga zvinyorwa zvesangano pane kuverenga zvakatorwa kubva kurejista yekutengeserana, kutarisa rejista yemasheya evagovani vachienzanisa nemagwaro ekuburitswa uye kuchinjirwa, uye kusimbisa kuti sarudzo yega yega yapfuura yaida mvumo yemugovani kana bhodhi rekutarisira yakatorwa. Zvinyorwa zveDutch zvinowanzova nemutemo wekuchinjisa, chisungo chekupa kana chibvumirano chekudhonza uye tag-along, uye chibvumirano chevagovani chinogona kuwedzera kodzero dzekubvumirana dzinopona kutengeswa. Kana kambani ine vagovani vemasheya vashoma, chinzvimbo chavo chepamutemo chakasimba kupfuura zvinotarisirwa nevatengi vazhinji vekune dzimwe nyika, sezvinotsanangurwa negwara redu kune vagovani vemasheya vashoma muNetherlands.
Zvibvumirano nekuchinja kwekutonga
Zvibvumirano zvekutengeserana zvinoongororwa zvinhu zvitatu: izvo kambani yakavimbisa, kwenguva yakareba sei, uye chii chinoitika kana muridzi achichinja. Zvikamu zvekuchinja-chinja kwekutonga zvinopa mumwe munhu kodzero yekugumisa kana kutauriranazve, uye mubhizinesi rakavakirwa pazvibvumirano zvishoma zvevatengi kana zvekugovera chikamu chimwe chete chakadaro chinogona kubvisa chikamu chikuru chemutengo uri kubhadharwa nemutengi. Izvi zvinoshandawo kuzvivakwa zvebhangi, marendi, marongero efranchise uye marezenisi. Kana chikamu chakakosha chikawanikwa, mhinduro inoshanda inowanzova mamiriro ekutanga: hapana kupedzisa kusvika mumwe munhu asimbisa nekunyora kuti haazoshandisi kodzero yacho.
Mabasa, kanzuru yemabasa uye penjeni
Zvakawanikwa pabasa hazviwanzoitika zvakasiyana-siyana uye zvinowanzova zvakakosha pamwe chete. Mibvunzo inoramba ichibvunzwa ndeyekuti chibvumirano chevashandi pamwe chete chinoshanda here uye chakashandiswa nemazvo here, kana chirongwa chepenjeni chakabhadharwa mari nemazvo uye chakanyorwa, kana cheni dzenguva yakatarwa dzakava zvibvumirano zvechigarire netsaona, uye kana vashandi vakakosha vakasungwa nezvikamu zvisingabvumidzwe zvemakwikwi. Sezvo mutemo weDutch uchiisa zvinodiwa zvakanyorwa pazvikamu zvisingabvumidzwe zvemakwikwi, chikamu chinoita sechinodzivirira papepa kazhinji hachigone kusimbiswa mukuita.
Panyaya dzemutemo, chikamu 25 cheMutemo weWorks Councils Act (Wet op de ondernemingsraden) chinopa dare remabasa kodzero yekupa mazano pamusoro pekuchinjirwa kwekutonga pamusoro pebasa iri, uye zano iroro rinofanira kutsvakwa panguva iyo richiri kukanganisa sarudzo. Kukumbira mushure mekusaina hakusi kukumbira. Pamusoro pezvo, SER Merger Code inomanikidza mapato kuzivisa masangano evashandi akakodzera vasati vasvika pachibvumirano. Hapana danho rinodzivisa kutengeserana, asi kusvetuka kunogadzira sarudzo inonetsa uye kutanga kwakaipa nevashandi.
Mvumo, pfuma, data uye mvumo
Kumabhizinesi ane pfuma yakawanda, faira rezvakatipoteredza neremvumo ndiro dambudziko. Kuferefeta ivhu, kusvibiswa kwenhoroondo, kushandiswa chaiko kwenzvimbo ichipesana nemazita ayo ekugadzwa uye mazuva ekupera kwemvumo dzezvakatipoteredza zvese zviri mumushumo, nekuti zvisungo zvekugadzirisa zvinobatanidzwa panzvimbo yacho nemushandisi kwete kune chero ani zvake akakonzera dambudziko.
Zvibvumirano zviviri zvinofanira kutariswa zvakanyanya muzvibvumirano zveDutch. Kana kuchinjana kwemakambani kunopfuura mwero weCompetition Act (Mededingingswet), huwandu hwemakambani hunofanira kuziviswa kuNetherlands Authority for Consumers and Markets (ACM) uye haugone kushandiswa usati wabvumidzwa; ACM inoburitsa mwero uri kushanda. Pamwe chete, Mutemo weInvestments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames), wakashanda kubva 1 Chikumi 2023, unoda kuti kutonga mumakambani akakosha uye mumakambani ane tekinoroji yakavanzika kuziviswe kuBureau Toetsing Investeringen, uye kutengeserana hakugone kuitwa kusvika ongororo iyoyo yapera. Kushaikwa kwechiziviso chimwe nechimwe hachisi chinhu chehunyanzvi: kunoisa mapato munjodzi yekubhadhariswa faindi uye, kana zvakaipisisa, kubvisa kutengeserana.
Chekupedzisira, kuferefeta pachako kunoshandisa ruzivo rwemunhu. Mafaira ebasa, zvinyorwa zvevatengi uye kuongororwa kwemanejimendi zvinowira pasi peGeneral Data Protection Regulation, saka tsika yakajairika ndeyekusazivisa kana kuunganidza ruzivo rwevashandi, kuburitsa mafaira ega ega eboka diki revashandi vakakosha, uye kushandisa timu yakachena uko kune ruzivo rwakakosha rwemakwikwi.
Kuongororwa kwevatengi pasi peWwft ibasa rakasiyana repamutemo
Izwi rekuti due diligence rinoshandiswa muDutch tsika pazvinhu zviviri zvakasiyana zvachose, uye kuzvivhiringidza kunodhura. Transactional due diligence inyaya yekuzvipira uye yekutengeserana. Customer due diligence pasi peAnti-Money Laundering and Anti-Terrorist Financing Act (Wet ter voorkoming van witwassen en financieren van terroriste, Wwft) inosungirwa, inoenderera mberi uye inomanikidzwa nevatongi.
Wwft inosarudza mabhangi, mainishuwarenzi, masangano ekubhadhara, makambani ekudyara mari, mahofisi etrust, maakaunzi, vapi vemazano emitero, vanyori vemutemo wehurumende, vamiririri vezvivakwa, vatengesi vezvinhu uye, mumamiriro ezvinhu akatsanangurwa, magweta semasangano ane mabasa ekuchengetedza. Chinyorwa 3 Wwft inoda kuti vaite ongororo yemutengi vasati vapinda muhukama hwebhizinesi kana kuita kutengeserana: kusimbisa nekusimbisa hunhu hwemutengi, kuziva muridzi wepamusoro anobatsira uye kutora matanho akakodzera ekusimbisa hunhu ihwohwo, kusimbisa chinangwa uye hunhu hwehukama hwacho, uye kuhuchengetedza nguva dzose. Kudzika kwekuferefeta kwakavakirwa panjodzi, uye matanho akawedzerwa anoshanda kune vanhu vanoratidzwa mune zvematongerwo enyika uye kune hukama hunosanganisira masimba ane njodzi huru.
Chinyorwa 16 Wwft chinowedzera basa rekuzivisa: kutengeserana kusingawanzoitika kunofanira kuziviswa kuFinancial Intelligence Unit Nederland nekukurumidza mushure mekunge kwazivikanwa. Muganho wacho wakaderera nemaune, nekuti kusawanzoitika hakuna kufanana nekufungira, uye sangano haribvumidzwe kuzivisa mutengi kuti mushumo waitwa. Kutarisirwa kwakakamurwa pakati peDe Nederlandsche Bank, Netherlands Authority for the Financial Markets, Financial Supervision Office neWwft supervision bureau yeTax Administration, nesangano remagweta remunharaunda richitarisira magweta. Kutevedzwa kwemutemo kunobva pamirairo yepamutemo kusvika kumari huru dzekutonga uye, muzviitiko zvakakomba, kupomerwa mhosva, uye matanho akaiswa pamasangano emari nemahofisi etrust anoburitswa.
Zvinhu zviviri zvinoshanda zvinodzokororwa. Chekutanga, rejista yevaridzi inobatsira inochengetwa murejista yekutengeserana haisisina kuvhurirwa veruzhinji: mushure mekunge Dare reJustice reEuropean Union rabvisa mukana wekupinda muhurumende mukutongwa kwaro kwa22 Mbudzi 2022, mukana muNetherlands unongogumira kune vane masimba, Financial Intelligence Unit uye, pasi pemamiriro ezvinhu, masangano anoita ongororo yevatengi pasi peWwft. Saka masangano haagone kuvimba nekutsvaga rejista chete uye anofanira kunyora humbowo hwawo. Chechipiri, kuongorora zvirango pasi peSanctions Act 1977 kunoenderana neWwft uye chisungo chakasiyana chine mitsara yaro yekuzivisa. Gwaro redu remitemo yekuchenesa mari muNetherlands rinotsanangura hurongwa hwakazara.
Kuongororwa kwekuchengetedza nguva: zvinodiwa neCSDDD
Zvakawanikwa zvakatipoteredza, zvemagariro evanhu uye zvehutongi zvachinja kubva pakuwedzerwa mukurumbira kuenda kuchinhu chekukoshesa, uye mutemo weEurope ndiwo wakonzera. Mutemo weCorporate Sustainability Reporting Directive watove unomanikidza makambani makuru kuti ataure nezvenyaya dzekuchengetedza, zvichireva kuti mutengi anogona kuwedzera kuyedza zvichemo achipesana nedata rakabudiswa pane vimbiso dzemanejimendi.
Mutemo weCorporate Sustainability Due Diligence Directive unoenderera mberi uye unoita kuti kuferefeta pachako kuve kwekumanikidzwa. Wakagadziriswa zvakanyanya neDirective (EU) 2026/470, yakaburitswa muOfficial Journal musi wa26 Kukadzi 2026. Muchimiro chayo chakagadziriswa, murairo uyu unoshanda kumakambani eEU ane vashandi vanopfuura 5,000 uye mhedzisiro yepasi rose iri pamusoro pe1.5 bhiriyoni euros, uye kumakambani asiri eEU anogadzira mhedzisiro iri pamusoro peiyo nhamba mukati meEuropean Union. Nyika dziri Nhengo dzinofanirwa kuuchinja musi wa26 Chikunguru 2028, uye zvisungo zvinoshanda kumakambani kubva musi wa26 Chikunguru 2029. Rugwaro rwakagadziriswa runoshanda mumatanho maviri: ongororo yekuongorora zvichibva paruzivo rwuripo, rwunoteverwa nekuongorora kwakadzama chete apo migumisiro yakaipa ingangoitika uye yakanyanya kuipa. Hurongwa hwemhosva dzechivanhu hweEurope hwakabviswa, saka mutoro uchatevera mutemo wenyika, nechikamu chekuongorora chinodzokorora pfungwa iyi muna 2031.
Hapana chimwe chezvizvi chiri kushanda mumutemo weDutch, uye hapana mutengi anofanira kuudzwa zvakasiyana. Zvinoreva kuti chinangwa chichawira mukati mebasa, kana chinopa mutengi anochipa, chinofanira kukwanisa kuratidza kwachinobva zvinhu zvacho uye kuti chinotarisisa sei mamiriro ezvinhu ari muketani yacho. Kana pasina humbowo ihwohwo, mutengo wekuvaka unofanira kunge uri muhurongwa hwebhizinesi.
Maitiro acho anofamba sei uye zvinotora nguva yakareba sei
Kuferefeta kwakanyatsojeka kunotevera kurongeka kwakatarwa, uye chirango cherondedzero iyoyo ndicho chinoita kuti isave ongororo yemagwaro isina magumo. Matanho ari pazasi anotsanangura kuti maitiro anoitwa zvakanaka anochinja sei kubva pakunyora tsamba yechinangwa kuenda kumushumo unogona kusarudzwa nebhodhi.
Zvinotanga nepfungwa huru. Mutengi asati akumbirwa gwaro rimwe chete, anosarudza kuti kutengeserana kwacho kwaifanirwa kuzadzisa chii uye kuti ndedzipi njodzi dzaizochinja sarudzo yacho. Kutenga kwakazara kweboka rekugadzira kunoruramisa nzira yega yega yebasa; mari shoma mukambani yesoftware inogona kungoruramisa pfuma yepfungwa, dziviriro yedata, zvibvumirano zvakakosha uye marongero evane migove. Pfungwa huru ndiyo inosarudza mutengo, uye kuferefeta kusina tsananguro ndiyo nzira yakavimbika yekushandisa bhajeti hombe pane zvakawanikwa pasina anozviita.
Chinotevera chinouya chikwata nemapepa anochichengetedza. Chibvumirano chekuvanzika chinosainwa, tsamba yechinangwa inorekodha nzira yemutengo, nguva yekusarudzika uye kana mapato acho akabatana nechimwe chinhu, uye mutengi anounganidza nyanzvi dzemutemo, dzemari, uye, pazvinenge zvakakodzera, dzehunyanzvi nedzezvakatipoteredza. Pasi pemutemo weDutch, tsamba yechinangwa haingozvibati: kana hurukuro dzasvika padanho apo rimwe bato ringatarisira kuti chibvumirano chitevere, kusiya chibvumirano kunogona kukonzera mhosva, saka zvinotaurwa negwaro nezvekubviswa kwechikwereti zvine basa.
Rondedzero yezvikumbiro inotevera, yakarongwa nenzira yebasa, uye mutengesi anoisa magwaro acho mukamuri reruzivo rwepaindaneti. Kubva ipapo maitiro acho anoenderera mberi nerogi remibvunzo nemhinduro. Chikumbiro chega chega, mhinduro yega yega uye gwaro rega rega risipo zvinonyorwa, nekuti irogi iroro humbowo hwezvakaudzwa mutengi uye nguva yaakaudzwa. Ndiwo zvakare maturusi etsamba yekuzivisa, iyo inosarudza chaizvo kuti mutengesi anokodzera vimbiso ipi.
Kuongorora ndiko kunofanira kuita kuti mabasa ataurirane. Kodzero yekugumisa basa inoonekwa nechikwata chezvemitemo inongozova nyaya yekuyera kana chikwata chezvemari chaisa mari yachinowana pachibvumirano chacho. Ndosaka zvidzidzo zvevhiki nevhiki zvinoitwa nevapi vemazano zvichiburitsa mhedzisiro iri nani pane mishumo yakafanana inopiwa pakupedzisira.
Mushumo unopedzisa maitiro acho. Mushumo wekuongorora kwakakodzera upfupi pamberi uye wakatsanangurwa kumashure: muchidimbu chezvakawanikwa zvinogona kuchinja sarudzo, chimwe nechimwe chine fungidziro yekuonekwa, mukana uye mhinduro yakarongwa, zvichiteverwa neongororo iri pasi. Zvakawanikwa zvisina mhinduro yakarongwa hazvishandi kumunhu anofanira kusaina.
Panyaya yenguva, hapana mutemo wakatarwa. Ongororo yakatarisana yekambani diki yekuDutch inowanzotora mavhiki mashoma. Kutengeserana kwemakambani akasiyana-siyana, magwaro emutemo uye portfolio yezvivakwa kunogara kwemwedzi yakati wandei. Chinhu chinonyanya kukosha pane nguva yacho hachisi chevanopa mazano kumutengi: ndechekuti mutengesi anozadza sei dhata nekukurumidza uye zvakakwana sei.
Kushandura zvakawanikwa kuita dziviriro yezvibvumirano
Zvakawanikwa zvinongobatsira chete kana zvashandurwa kuita chimwe chinhu chinogona kutevedzwa. Zvibvumirano zvekutenga masheya zveDutch zvinoshandisa chishandiso chakajairwa, uye sarudzo pakati pezvishandiso zvinoenderana nekuti njodzi yacho haizivikanwe, inozivikanwa, kana kuti inozivikanwa uye inoyerwa here.
Mawaranti (garanti) zvirevo zvechibvumirano pamusoro pemamiriro ekambani iyo mutengi ane kodzero yekuvimba nayo. Zvinofukidza zvisingazivikanwi: mutengi haana kuwana dambudziko, uye kana rikabuda mutengesi anobhadhara. Kusvika kwavo kunotsanangurwa netsamba yekuzivisa uye nzvimbo yedata, nekuti chero chataurwa zvakanaka chinowanzo bviswa. Apa ndipo panotanga log yemibvunzo nemhinduro, uye ndosaka mutengi achifanira kusimbisa kuti zvinhu zvakaziviswa chete ndizvo zvinokodzera garandi, kwete zvese zviri mukamuri yedata.
Rubatsiro (vrijwaring) runobata nechinhu chinozivikanwa. Kana kuferefeta kwacho kwaratidza kuti pane dambudziko rakati, senge gakava remutero riripo, chisungo chekuchenesa nharaunda kana chikumbiro chebasa, mutengesi anovimbisa kubhadhara mari yacho yese, pasina mutengi aratidza kurasikirwa kana kutyora mutemo. Rubatsiro haruwanzoenderana nemiganhu inoganhurira zvikumbiro zvewarandi.
Kana kuratidzwa kwechikwereti kuchizivikanwa uye kuchigona kuverengwa, mhinduro yakachena ndiyo inowanzo kuve nyore: kuderedza mutengo. Dzimwe nzira dzinosanganisira account ye escrow ine chikamu chemari yawakabvumirana, muripo wakanonoka, kana mari yawakawana inobatanidza chikamu chemutengo nekushanda kweramangwana. Kana mapato achida kuvhara mukaha pasina kutaurirana kwenguva refu, inishuwarenzi yewarandi neinishuwarenzi inoendesa njodzi yewarandi kune kambani yeinishuwarenzi, uye mubatsiri weinishuwarenzi achada kuona mishumo yekuongorora usati wanyora mutemo. Saka kuferefeta kudiki kunoderedza mari inowanikwa, inova imwe chikonzero chekusashandisa mari yakawanda.
Chekupedzisira, magadzirirwo emiganhu anofanira kutariswa zvakanyanya semawaranti pachawo. Zvibvumirano zvekutenga zvinogadzira mahwindo azvo ekuzivisa, zvibvumirano zveminimis, mabhasikiti nezvikamu, uye nguva idzodzo dzechibvumirano dzinowanzova pfupi pane makore mashanu emutemo. Zvinyore padhiraivha pazuva rekupedzwa. Mutengi anowana kutyorwa kwemutemo mumwedzi gumi nematatu yenguva yewarandi yemwedzi gumi nemiviri, haafanire kupihwa chikumbiro.
Zvikanganiso zvinodhura mari yevatengi
Zvikanganiso zvakafanana zvinodzokororwa muNetherlands muzvikamu zvakasiyana-siyana uye muhukuru hwezvibvumirano, uye hapana chimwe chazvo chakanyatsojeka.
Chinonyanya kutaurwa ndechekuti kutanga kwava kunonoka. Kuongorora kwakanyatsojeka kunotanga mushure mekunge mutengo wabvumiranwa mutsamba yekuda kutenga kunenge kuri kutaurirana uri panzvimbo isina kusimba, nekuti zvese zvinoonekwa sekuyedza kutauriranazve kwete sechokwadi chaigara chiripo.
Chechipiri kugamuchira pfupiso. Vatengesi vanoburitsa pfupiso dzezvibvumirano, uye pfupiso idzodzo dzinowanzova dzakarurama nezvenguva uye mutengo uye hadzina kutaura nezvekodzero dzekugumisa chibvumirano. Verenga zvibvumirano zvakakosha.
Chechitatu ndechekuona matanho ekuita semutemo. Zano remakurukota emabasa, zviziviso zvemasangano evashandi, kubvumidzwa kwekubatanidzwa kwemakambani pamwe nekuongorora mari yekudyara chimwe nechimwe chine nguva yacho, uye chimwe nechimwe chazvo chinogona kunonotsa kupedzwa kwemabasa nemavhiki kana zvikatorwa kunonoka. Zvinofanira kuverengerwa muhurongwa hwemazuva ekutanga, kwete muhurongwa hwekupedzisira.
Chechina ndechekutadza kuvhara denderedzwa. Zvakawanikwa zvakanyorwa mumushumo asi zvisingaratidzike mumutengo, muwarandi, muchikwereti kana mumamiriro ezvinhu zvakatora mari kuti zviwanikwe uye hazvidziviriri munhu. Mureza wese unofanirwa kuteverwa nemutsetse uri muchibvumirano.
Yechishanu iri kurasikirwa nefaira. Kana zvapera, nzvimbo yedata, log yemibvunzo nemhinduro uye tsamba yekuzivisa zvirimo ndizvo zvinoumba humbowo hwechero chikumbiro. Zvinofanira kuchengetwa mufomu rinogona kuvhurwa uye kuvimbwa naro makore anotevera, pamwe chete netsamba inoratidza kuti nguva yega yega yechibvumirano inopera riini.
Pakutengeserana muchikamu chetekinoroji, uko pfuma yepfungwa nedata zviri izvo zvinonyanya kukosha muchibvumirano, chinyorwa chedu pamusoro pekubatanidzwa nekutenga muchikamu chetekinoroji chinopinda mumatambudziko chaiwo. Ongororo yakafara yemunda uyu inounganidzwa mumagwaro edu emitemo yemakambani ekuDutch , uye maitiro edu akakura mumutemo webhizinesi wekuDutch anotsanangurwa pawebhusaiti yedu.
Mibvunzo inowanzo bvunzwa nezvekuongorora kwakakodzera
Mibvunzo mitatu inouya mumusangano wega wega wekutanga pamusoro pekuferefeta kwekuongorora kwakakodzera. Mhinduro pfupi dziri pazasi.
Kuferefeta kwakajairika kunotora nguva yakareba sei?
Hapana chaizvo mhinduro yekuti "saizi imwe inokodzera-zvose" pano. Nguva yakatarwa inoenderana zvachose nekuoma kwechibvumirano, saizi yekambani inotarirwa, uye kudzika kwaunoda kuchera.
Ongororo yakatwasuka yebhizinesi diki inogona kuitwa uye guruva mumavhiki mashoma. Kune rumwe rutivi, kubatanidzwa kukuru, kuyambuka-muganhu uye kutora kunogona kutambanudza nyore nyore kwemwedzi yakati wandei. Kutendeseka, chinhu chikuru chinotenderedza mutsara wenguva ndechekuti kushandira pamwe kwemutengesi - sei nekukurumidza uye zvakakwana vanovhura iyo data data neruzivo rwese rwunodiwa.
Ndeupi musiyano uripo pakati peDue diligence ne audit?
Nepo ese ari maviri achisanganisira kuongorora marekodhi ekambani, zvinangwa zvavo zvakakosha nyika dzakaparadzana. Zvinobatsira kufunga nezvazvo semusiyano pakati pemunyori wenhoroondo anotarisa zvakapfuura uye nyanzvi yekuronga ramangwana.
Ongororo inenge iri yekudzokera shure zvachose . Basa rayo guru nderekuona kuti zvirevo zvemari zvekambani ndezvechokwadi uye zvinoenderana nemitemo yekuverenga mari inogamuchirwa. Zvese ndezvekusimbisa zvakatoitika.
Zvisinei, ongororo yakadzama inotarisa mberi . Iongororo yakakura yakagadzirirwa kutsvaga nekuyera njodzi nemikana yeramangwana yakabatana nechibvumirano chebhizinesi chakati. Inopfuura nhamba iyi kuti ifukidze nzvimbo dzemutemo, dzekushanda, uye dzehurongwa kuti uwane pfungwa chaiyo yekushanda kweramangwana.
Ndiani ane basa rekuita Due diligence?
Mutoro wekutanga nekutarisira maitiro ekuongorora zvinodiwa uri weboka rinotora kana kuisa mari . Pakupedzisira, ndivo vanotora njodzi.
Asi kutozviita here? Ikoko kunogara kuri kuedza kwechikwata. Chikwata chekuferefeta chinowanzo musanganiswa wenyanzvi dzemumba kubva kumadhipatimendi emari, emutemo, uye ezvekushanda.
Basa guru remutengesi nderekushandira pamwe zvizere nekupa ruzivo rwakarurama uye nenguva. Kudyidzana uku kwakakosha pakuita kwakapfava uye kunoshanda nekuda kwekuita kushingaira.
Kuvhara mabhesi ese, iyi yakakosha timu inogara ichitsigirwa nenyanzvi dzekunze. Tiri kutaura nezve magweta, nyanzvi dzeakaunzi, vanopa mazano ezvemamiriro ekunze, uye nyanzvi dzeIT dzinounza hunyanzvi hwakadzama, hwakatarisana netafura. Mutengesi anoita kuti izvi zvigoneke nekuronga zvese zvakakumbirwa magwaro mune yakachengeteka chaiyo data data.
Law & More inopa mazano kune vatengi, vatengesi, vanoisa mari nemapoka evatungamiriri nezvekunyatsoongorora muNetherlands, kubva pakuongorora kuferefeta uye kufambisa data room kusvika pakushandura zvakawanikwa kuita mawaranti, muripo uye mutengo unoratidza zvauri kuwana. Isu tinobatsirawo masangano emari nemakambani ehunyanzvi nemabasa avo ekuferefeta nekubika vatengi pasi peWwft. Kana uri kugadzirira kutengeserana kana kuti wakagamuchira zvakawanikwa zvausingazive kuti woita sei nazvo, ndapota taura nemagweta edu.
