Chimwe chezvinhu zvakasara zvinenge zvichitora nguva dzose mumigumisiro inowanikwa, iyo inobatsira yekuwedzera kwevashandi vemari. Chimwe chezvinhu zvakasara zvinobva pane zvimwe zvinhu, zvakadai sokuwedzera kukosha kwezvinhu zvakasarudzwa zvinowanikwa mubhadharo, kutengeswa kwematengesi ekutanga, kana kuderedza kukosha kwehuwandu pane imwe chete. Aya "mamwe" mabhuku anowanzotumidzwa kuti "Capital Surplus" uye akaiswa pachiyero chezeri.
Mune mamwe mazwi, Capital Surplus inokuudza kuti yakawanda yevashandi vemakambani emakambani haafaniri kubhadhara mari .
Reserves uye Proprietorship Reserves
"Reserves" pachiyero chemashizha ishoko rimwe nguva rinoshandiswa kureva kune chikamu chevashandi vemari yebhadharo, iyo inowanikwa chete inowanikwa chikamu chikuru chikamu. Reserves inomiririra imwe yenzvimbo idzi dzekutsvaga tsanho rekuongorora iyo vanhu vakawanda vanoyambuka pasina kumbofunga zvakawanda. Zvichienderana nechinzvimbo kana chikwata chinoshandiswa nebhizimisi, icho chinogona kuva chikanganiso.
Ichokwadi, kuchengetedzwa kunofanirwa kunyatsotariswa kana kuongorora kambani. Kunyangwe tisingazovi kukurukura navo zvakadzama panguva ino, ini ndichatsanangura muchidimbu mienzaniso mishomanana yezviwanikwa zvaunogona kuuya nazvo, saka iwe unonzwisisa zvakananga zvechinangwa chavo pachiyero chemashizha.
Reserves pachiyero chemashizha chinosanganisira zvinhu zvinotevera:
- Capital Reserves, iyo inowanzosimuka semugumisiro wekutengesa chikafu muhuwandu hwehuwandu hunokosha.
- Kuchengetedzwa kwemari , iyo inomuka semugumisiro wemabasa ekubatsiro akapfuura. Mumashoko akareruka, kubhadharwa mari yekuwana zvikwereti hazvibatsiri kune zvikwereti sezvikamu.
- Fair Value Reserves, iyo inogona kusanganisira kugadziriswa kwezvivako zvekutengesa-zvekutsvaga uye zvinhu, izvo zvinonyanya kukosha kune mabhizimusi sepfuma uye kuurawa kwekambani yveshuwarenzi inobata zvikwereti zvakanyanya zvakasara zvekutsvaga .
- Hedging Reserves, iyo inogona kubuda semugumisiro wehukomba kambani yakatorwa kuti itadzivirire padziviriri mune zvimwe zvinhu mari yekushandisa.
- Asset Revaluation Reserves, iyo inomuka apo kambani inofanira kugadzirisa kukosha kwezvinhu zvinoshandiswa mune chikamu chesaiti chebhadhiro racho uye inoda kushandiswa kwekutengesa.
- Kune dzimwe nyika Currency Converervation Reserves, iyo inomuka kubva kuchinje muhuwandu hwehuwandu hwemari iyo bhaari rebazi inoshushwa uye mari iyo bhaari yemari pfuma inobatwa.
- Statutory Reserves, iyo inoshandiswa iyo kambani inotarisirwa nemutemo kana mutemo wekugadza uye iyo isingakwanisi kubhadharwa sezvikamu.
Nguva Inotarisirwa "Inotora" Kazhinji Inoratidza Kune Imwe Chirevo
Apo iwe unonzwa vatengesi, vatungamiri, vanyori venyaya, kana vaongorori vachitaura nezve "matura," vangasave vachitaura pamusoro pezvirongwa zvakaratidzwa muchikamu chechikwereti chikamu chemari.
Pane kudaro, mamwe maitiro ekutengeserana mabhuku anotarisira kuisa zvigadziriswa zvinotarisirwa kuchengetedza zvinyorwa zvekusvika sezviri pedyo nehupfumi chaihwo sezvinobvira (asi, chaizvoizvo, zvishoma-kupfuura-zvetsika kana kunyange nechinangwa-asi-zvakare-vane tariro vanogona kuzvishandisa iyo inobatsira, inopfutidzira muridzi wemari inowanikwa mu "cookie jar" kuverenga).
Semuenzaniso, nzvimbo dziri mumamiriro ezvinhu aya dzinogona kuitika mumamiriro ezvinhu anotevera: Kambani ine yehuwandu hwehuwandu hwayo huri mumari inowanikwa mari . Iyo kambani inodhura chikamu chemari yose iyo inofunga haingabhadharwi kubva pane zvakaitika kare uye kuongororwa kwemakero emarenda anowanikwa zvino. Izvi zvinyorwa zvinyorwa zvinoderedza zvinhu zvemazuva ano uye inozivikanwa semugove wezvokusava nechokwadi nezvakaipa.
Icho chinyorwa che-contra-assets chiri kukanganisa maakaunti anogamuchirwa. Kana hutungamiri hukava hunove husina tariro, nzvimbo dzekuchengetedza dzinogona kuchinjwa munguva yemberi uye kubatsirwa kuchaonekwa kuwedzera.