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 vanhu vari pamutemo, 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
Kukosha kwebhizinesi ndiko kukosha kwekambani pasina kufunga nezvemarongerwo emari. Kutaura zvazviri, ndiko kukosha kwekushanda kwekambani.
kukosha imari inogashirwa nemutengesi pakutengesa masheya ake. Nemamwe mashoko, kukosha kwekambani kunobva pachikwereti chine mubereko. Chikamu chega chega muBV kana NV chine kukosha kwechikamu, kana kukosha kwechikamu zvichienderana nezvinyorwa zvesangano. Mari yechikamu chakapihwa cheBV kana NV ihuwandu hwese hwehuwandu hwemasheya anoburitswa nekambani iyoyo. Aya ndiwo masheya ekambani nemasheya ari kunze kwekambani.
Goverana nyaya
A share issue inyaya yemashares. Makambani anopa migove nechikonzero. Vanodaro kuti vakwidze equity capital. Chinangwa ndechekuita mari kana kukura kambani. Paunotanga kambani, unogona kusarudza kuti ingani migove yekuburitsa uye kuti yakakosha sei. 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).
Mari yemugove yakabhadharwa (yakazara) chikamu chemari yakaburitswa iyo kambani yakagamuchira mari kubva mairi kana, mune dzimwe nguva, zvinhu. Kana mari yacho isati yabhadharwa 100%, kambani ine kodzero yekudana yasara kubva kune vane migove. Pfungwa yakakodzera ndeye 'chikamu chakadanwa chemari.' Iyi ndiyo mari yakaburitswa kusvika pakuti haisati yabhadharwa, asi kambani yakasarudza kuti inofanira kubhadharwa. Muchiitiko ichi, kambani ine chikumbiro chakananga kune vane migove.
- 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 masheya 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 hwemashare mupotfolio hunodzikira; Ukuwo, kana kambani ikatengazve migove yayo kubva kune vagovani, migove mune yayo portfolio 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.
Kunyange zvazvo kare, migove yekambani yakazvimirira yaisagona kungoendeswa kune mumwe munhu wechitatu (chirongwa chekuvharira), mutemo - mushure mekuunzwa kweFlex BV Act - unopa gadziriro yekupa, iyo inogona kutsauswa kubva muzvinyorwa zvesangano (Art. 2:195 yeDutch Civil Code). Chirongwa chepamutemo chinoshanda kana pasina gadziriro muzvinyorwa zvesangano yechirongwa chekupa kana kubvumidza chinotsauswa.
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.
