Inzalo yemali - kuyini? Accrual of izinzuzo. Izinzuzo "Gazprom"

Ukuze uqonde imigomo yamanje ezinzima zomnotho hhayi amandla wonke umuntu. Nokho, kukhona imiqondo, ukufudumala umphefumulo ngisho townsfolk kakhulu ngokwezimali unshod. Ngokwesibonelo, nenzuzo. Kuyini lokhu eside, yini definition yalo, injongo kanye nemvelo - konke lokhu, kuzoxoxwa ngakho kulesi sihloko.

Baphi izinzuzo?

Ngamagama kwezomnotho, izinzuzo - kuyingxenye yenzuzo yenkampani ikhokhwe kubanikazi bamasheya ngemuva kokukhokha zonke letidzinga nezintela. Bese umbuzo omusha kuphakama: "Ngubani umninimasheya?" Umuntu noma inhlangano ngubani imali yabo ngamasheya yenkampani ukuze bathole imali ethile kusukela ekwandeni inani lemakethe zabo, okungukuthi. E. shareholder kuphela bangathembela nenzuzo yokutjala ekuthuthukiseni ibhizinisi.

Ukuthengwa amasheya - isisekelo yemali engenayo

Manje ake ukubhekana amasheya. Ziyakwazi ezivamile futhi ayethanda. Ngokuvamile, lapho inani elimisiwe share (noma ukulingana) inhlokodolobha, okuyinto umthombo ngezimali zonke izindleko inhlangano. Ngo inani capital inkampani ikhishwe wezabelo ezijwayelekile lwenani ezithile bokuzisholo. Inani kufanele kube ilingana nenani lezinombolo yenhloko-dolobha ogunyaziwe. Ngakho, ukuze sithole izinzuzo, kumelwe abe ngumnikazi sezabelo, ngamanye amazwi, ukuthenga kubo.

Ilungelo ngesinqumo bebheke inzuzo

Kodwa akunjalo lesilula welithi "idividendi". Kuyini isabelo esithile umholo ophelele ukulingana isakazwa phakathi masheya bayo nge ukwabelana ecacile kakade. Nokho, lolu hlobo imali ukukhokhela noma cha ukukhokha - inhlangano enquma, noma kunalokho, umhlangano jikelele bamasheya, kanye nokukhokhwa izinzuzo - hhayi isibopho, kodwa ilungelo emphakathini. Ngokomthetho ukuthi inkampani i-ngonyaka angase amemezele izinzuzo ku ukwabelana siqu, kodwa ayikho ngaphansi kwesibopho ukwenza kanjalo. Namuhla, kuphela ingxenye yesine yayo yonke inkampani okuhlangene isitokwe Russian uthi futhi uyakulalela izinzuzo.

Kuvele ibhalansi kahle kule ukusatshalaliswa inzuzo

Noma yimuphi inkampani eba nemisebenzi ukuze yenze inzuzo eningi. Ngakho-ke sifuna ukutshala ekuthuthukisweni iphindze yatfola share sengonyama yonyaka engenayo. Nokho, isikhathi eside, akunakwenzeka ukukhokhela izinzuzo zimali zayo: falling share amanani njalo iwe utshalomali ukukhanga inkampani. Lokhu kuyoholela ekuthuleni ukwehla nenzuzo jikelele. Ngakho-ke, izinkampani ufuna olinganise elilungile kakhulu ukusatshalaliswa inzuzo reinvestment eminye kanye izinzuzo.

Kuye nobuhlobo anjalo esikhathini umkhuba izwe izinkampani zomphakathi: 8-15% we inzuzo esabelwe idividendi lokukhokha, kanti bonke abanye uhlala anawo inhlangano ngesikhathi futhi wachitha ngokuhambisana ukuqhubeka: ukunwetshwa ukukhiqizwa, ekwakheni izakhiwo ezintsha noma ukwenziwa ngcono lobuchwepheshe izindawo ezivele zikhona. Mangisho ukuthi izinkampani Russian musa ngokuvamile bazitike bamasheya izinkokhelo ezinjalo, futhi iphesenti idividendi encane.

Ubani onquma ku ekukhokhweni izinzuzo?

Ukuze ugweme izingxabano kungenzeka phakathi kwabanikazi bamasheya ngokomthetho imithetho sokunquma ubukhulu kanye idividendi kuthiwa kufanele kugujwe ngokucophelela:

• Umhlangano masheya 'Kuyakudlula izwi lesinqumo phezu nokukhokhwa izinzuzo;

• ibhodi yabaqondisi, ejamele wabo bonke abanikazi bamasheya, inquma usayizi izinzuzo ngo nyaka futhi uncoma ku-Umhlangano Omkhulu;

• masheya akuvunyelwe ukusungula ezahlukene futhi kukhanga ngokwengeziwe kusuka umbono wabo, usayizi izinkokhelo (bathi ukunikela noma ibhodi noma udlulisa dividend kuthiwa).

Inani idividendi lihlelwe ruble Russian isabelo ngasinye, net intela ezibanjiwe.

I ebaluleke kakhulu lapho isimemezelo idividendi

I idividendi wamemezela - kuyini? Njengoba kuchazwe ubukhulu, umhlangano bamasheya enquma, ngamanye amazwi, uthi izinzuzo, ukwazisa abahlanganyeli yobukhulu bawo, ukuma isikhathi izinkokhelo.

Ifomu yokukhokha ijwayele ukusethwa amayunithi yemali. Nokho, ezinye izinkampani ukuzijayeza kanye nezinye izinketho, ezifana impahla. Kulokhu, leli qiniso kufanele kwenziwe ngabantu usomqulu inkampani.

Ngokomthetho inkathi yokuvumela inkampani iyadingeka ukushaya ukudluliselwa izinzuzo kubanikazi bamasheya bayo. Ngaphansi komthetho wamanje, lenkathi yokukhokha idividendi linganquma usomqulu lenkampani noma umhlangano bamasheya. Uma ngasizathu simbe lokhu akwenzeki, abanikazi bamasheya ke, ngokuhambisana nomthetho, zingakapheli izinsuku ezingu-60 kusukela ngosuku dividend kuthiwa kufanele uthole mali ngenxa kubo.

ikhalenda masheya ': Usuku X

Ngakho, ukuze uthole izinzuzo kungenzeka kuphela bamasheya ngubani ngiye ngazuza (ukubhala ekudluliselweni kobunikazi ku-Depository noma ebhukwini) ukwabelana phambi ngosuku oluthile wokubhala uhlu abantu unelungelo lokuthola imali. Lolu suku eBhodini Labaqondisi enquma ukuthi wenza isinqumo sokuba abize umhlangano masheya. Ukuze uthole ulwazi mayelana lolu suku inkampani inikeza bamasheya nge izinsuku ezingu-5 kusukela osukwini ukusungulwa yayo. Yena izoshicilelwa ku website yenkampani esemthethweni.

Ngosuku olufanayo, inkampani benza lwabantu inelungelo iqhaza Umhlangano masheya '. Lena idokhumenti ezahlukene. Izitoke bavame ukusebenzisa, okungukuthi, aphuma nomnikazi oyedwa kwesinye, futhi ngezinye Ngosuku lwalo mhlangano, ngokuvumelana iyiqoqo ohlwini, omunye bamasheya ngeke alufanelekele iqhaza emhlanganweni bamasheya ', futhi othile - .. Ukwamukela izinzuzo. Lapho ukudayiswa izibambiso emva isimemezelo usuku yokubhaliswa lwabantu ngubani unelungelo lokuthola izinzuzo kusukela umthengisi, ukuqaphela lezi izibambiso, kodwa afakwe ohlwini (kusukela ukwabelana abangu okungewakho kuye ngesikhathi lokubhala) agcinwe kule kwesokudla. Ukuthola ukwabelana usuku lokulungisela ohlwini wathi akukuniki umnikazi omusha kungenzeka ukuthola idividendi kule minyaka nyaka wezimali. Ngakolunye uhlangothi, ukuthola ukwabelana kuze kube usuku lokubhalisa ohlwini, umnini wayo uthola njengoba engene ohlwini lwabangu abantu unelungelo lokuthola idividendi engenayo phakathi naso sonke isikhathi, ngisho noma ukuthengwa yasayinwa ezinsukwini ezimbalwa ngaphambi ohlwini lokubhalisa. Ngakho, amasheya umdayisi kwaze kwaba usuku ezilandelwayo uhlu ayikwazi ukuthola izinzuzo, ngisho noma umnikazi wamasheya wawo wonke lo nyaka futhi wathengisa ngabo ihora ngaphambi kokuthi ukubhaliswa ebhukwini. Kulokhu, akukho ababaluleke isikhathi kobunikazi izibambiso, kubalulekile kuphela ubenza at Ngosuku lwalo mhlangano.

ukujwayelaniswa nge uhlu Izivumelwano

Umthetho ihlinzeka inqubo kokuhlaziya uhlu lwamagama bamasheya abenza unelungelo lokuthola izinzuzo:

• umninimasheya kumelwe alethe isicelo inkampani ngijwayele le dokhumenti, kanye ilungelo ledzinga ikhophi yalo;

• Inhlangano (zingakapheli izinsuku 5 kusukela ngosuku lokufakwa kwesicelo) nsuku khulula kunikeza umninimasheya ithuba bajwayelane uhlu izinkampani endaweni, futhi ngesicelo umnikazi wamasheya ingadlulisela ikhophi idokhumenti, izindleko ikhophi okuyinto kumele singeqi yokukhiqiza yayo izindleko.

Non-nokukhokhwa izinzuzo: Izimbangela Nemiphumela

Ukukhokhwa izinzuzo kubanikazi bamasheya singenziwa nge-postal order noma ngokudluliswa ku-akhawunti yasebhange. Thola kubo kungathi yena uqobo noma ngamanxusa komunye umuntu amandla ommeli esikhishwe ummeli olungisa izivumelwano.

Ukwahluleka okuthobela nanoma ukuzinikela inkampani kubanikazi bamasheya bayo ngokuya izinzuzo abakhokhelwa ngokwanele ukuze bajeziswe kanzima. Umninimasheya unelungelo ukuba ngilidlulisele enkantolo anezimangalo ngokuba yokutakula nenhlangano ngenxa kuye lemali engenayo, futhi inzalo kwesikhathi okuholela kokulibala. Isithakazelo kulokhu anikezwa isikhathi yokukhokha sekwedlule isikhathi, kusukela ngosuku olulandela usuku lokugcina esikhathini yokukhokha ecacisiwe.

Uma yokungakhokhi of izinzuzo ukuze umninimasheya yena icala (isibonelo, akazange ukudalula imininingwane yasebhange ye-akhawunti lapho inkampani ukwenza ukudluliswa), izwi kokuqhutshwa akukwazi.

Ngiyithola kanjani ulwazi mayelana izinzuzo?

Namuhla, kuzo zonke izinkampani zikaHulumeni kudingeka unikeze ulwazi yezimali nokusebenza ku ibhizinisi core. Ngakho-ke, ku-website inhlangano esemthethweni, njalo ungathola imininingwane egcwele ku izinzuzo kuvezwe ukwabelana, ubungako bawo, ukuma isikhathi izinkokhelo.

I idividendi isivuno izinkampani Russian

Inkomba eyinhloko ukuphumelela umqondo phambi kwethu isivuno idividendi, okuyinto libalwa, njengoba isilinganiso nomholo isabelo ngasinye nenani emakethe yayo. Kufanele kuqashelwe ukuthi Russian inkampani umkhuba ukukhokha izinzuzo ezincane ku ukwabelana, nakuba muva uvele issuers ezinakekelayo wonke amaqembu abanini-masheya bayo - esizweni esincane (ezincane) kanye iningi (elikhulu).

Isivuno idividendi izinkampani Russian ngokwesilinganiso nxazonke 5-8%. Oholela isikhundla kule inkomba 2013 izinzuzo ehlasela "Bashneft": phezu wezabelo ezijwayelekile kwaba 17,82% ngamasheya encomekayo - 12,93%. Inzuzo kwamatayitela ngo-2013, abangaphezu kuka-10%, babe izinkampani elandelayo wendawo: OJSC MGTS, JSC "Akron", JSC "E.ON Russia". Izinzuzo "Bashneft", azifinyelelanga ezingeni emhlabeni inzuzo, bayakwazi ukwandisa ukukhanga utshalomali inkampani kanye ukwandisa yabanikazi bamasheya zalo. Yiziphi ezinye izinto kufanele Obst SA?

"Gazprom" idividendi ngo-2013 kakhulu ephansi - isivuno sabo kwaba 5.2%. Noma kunjalo, unyaka inkampani nonyaka okhokhela lemali ngenxa bamasheya. Inani emakethe izibambiso ukhula kancane kancane, isimo sezimali JSC ezingaphezu kuka esitebeleni. Ngokusho izibikezelo ukulingana abahlaziyi, "Gazprom" idividendi ngo nyaka iyokwanda ekufinyeleleni ezingeni 2011.

Izinzuzo kanye intela

Njenganoma iyiphi uhlobo engenayo, idividendi etholwe enamasheya enkampanini, intela. Isilinganiso sentela, ngokuhambisana Tax Code, uzimisele esigabeni ngasinye bentela ngokwehlukile.

Ukuze izakhamuzi kanye nabahlali abasemthethweni unomphela kuleli zwe futhi intela abahlali, isilinganiso sentela ku idividendi engenayo isethwe ngo-9%. Izakhamizi abangenayo isimo esishiwo ngenhla, intela yemali engenayo abanjalo bayakuba izobalwa ngesilinganiso 30%. Ukuze abantu zomthetho ngingabazi isimo intela umhlali Russian Federation, isilinganiso sentela - 15%.

Njengomthetho, izinkampani zomphakathi Russian ngokomthetho njengoba intela ejenti bese ukhokha izinzuzo kubanikazi bamasheya kanye umsunguli, sithembele kuwufanele esaziwa kanye nokudlulisela ukuba isabelomali kakade, ngakho akukho senzo kuyadingeka ukwenza benkampani.

Izimali idividendi ukuthengiselana

Ishadi samanje akhawunti ihlinzeka ecacile ezimali simiso emthonjeni onjalo, njengoba nenzuzo. I-akhawunti 75 "kwaBantu nge bamasheya" buthelela lonke ulwazi mayelana ukubala nokukhokhwa engenayo ezinjalo. Kusukela yemali lengenako enzuzweni lenkhulu, imali, kwabasebenzi, kwentela yengeniso futhi enye i-akhawunti oluhambisana ibhalansi. Lapha kulo futhi acabangele izinzuzo. Athunyelwe libonise accrual, Dynamics kanye nokukhokhwa engenayo ezinjalo, njengoba kulandela:

• Dut 84 KT 75/2 - isamba inzuzo abelwe nokukhokhwa izinzuzo.

• Dut 75/2 KT 70 - zibonisa inani imali enqwabelene kubanikazi bamasheya, abasebenzi yenkampani.

• Dut 75/2 KT 68 - siqu imali yentela ligodliwe ku izinzuzo bamasheya abangaqashiwe yinkampani.

• Dut 75/2 K-50 t 51 - nokukhokhwa inzuzo yemali noma imali ukudluliswa kusuka wamanje (settlement) ama-akhawunti.

• Dut 75/2 KT 91 - ibonisa ukubaluleka ubuso umthethosivivinywa, uma inkokhelo eyenziwe bill zokwenana yiNkampani.

• Dut 91 KT 58/2 - izindleko langempela ukuthengwa promissory amanothi kuboniswe ku-akhawunti 58/2.

• Dut 91 (99) KT 99 (91) - yi zezimali (inzuzo noma ukulahlekelwa) kusukela nokulahla promissory amanothi.

• Dut 75/2 KT 90 (91) - kubonakala intengo nokudayisa izimpahla noma impahla kwamanye ngenani ukweletwa imali, ngaphandle uma umthetho-sisekelo unikeza izibalo nokuphathelene nenzuzo.

Ngakho, sibhekene kancane elicwengwé okushiwo umqondo kwezomnotho we "idividendi" (okungukuthi, yiziphi izinzuzo ukuyithola), futhi sethemba ukuthi lesi sihloko kuzokusiza uqonde "wilds" ibhizinisi Russian.