Isibonelo Sombiko Wezezimali Wenkampani Yesevisi
I-Pendahuluan
Ezweni lebhizinisi, izitatimende zezimali zingenye yamathuluzi abaluleke kakhulu asetshenziswa abaphathi ukukala ukusebenza kwenkampani nokwenza izinqumo zamasu. Kulesi sihloko, sizoxoxa ngesibonelo sesitatimende sezimali esivela enkampanini yesevisi, sinikeze umbono jikelele wokuthi lezi zitatimende zilungiswa kanjani kanye nezici ezivame ukuqukethwa kuzo.
Izinhloso Zemibiko Yezezimali
Imibiko yezezimali inezinhloso eziningana eziyinhloko, okuhlanganisa:
1. Ukuhlinzeka Ngolwazi: Ukuhlinzeka ngolwazi olufanele kubabambiqhaza njengabatshalizimali, ababolekisi, uhulumeni, kanye nabanye abantu abanentshisekelo.
2. Ukuhlola Ukusebenza: Ukuhlola ukusebenza kwezezimali kwenkampani esikhathini esithile.
3. Ukwenza Izinqumo: Ukusiza abaphathi ekuhleleni, ekulawuleni, nasekuthatheni izinqumo ngamasu.
4. Ukuthobela imithetho: Kuhlangatshezwane nezidingo zomthetho nezokulawula ezifanele.
Izingxenye Eziyinhloko Zemibiko Yezezimali Yezinkampani Zezinsizakalo
1. Umbiko Wenzuzo Nokulahlekelwa
2. Ibhalansi Yebhalansi
3. Isitatimende Sokuhamba Kwemali
4. Isitatimende Sezinguquko Ekubikweni
5. Amanothi Ezitatimendeni Zezezimali
1. Umbiko Wenzuzo Nokulahlekelwa
Isitatimende semali engenayo sibonisa imali engenayo kanye nezindleko esikhathini esithile ukuze kunqunywe inzuzo noma ukulahlekelwa kwenkampani. Nasi isibonelo sesitatimende semali engenayo se-PT. Jasa Prima:
PT. Jasa Prima
Isitatimende semali engenayo
Konyaka Ophela mhla zingama-31 kuZibandlela 2023
Incazelo | 2023 |
|————————–|———————-|
| Imali Engenayo Yesevisi | Rp. 500,000,000|
| Izindleko Zesevisi | Rp. 200,000,000|
| Inzuzo Ephelele | Rp. 300,000,000|
| Izindleko Zokusebenza | Rp. 150,000,000|
| Izindleko Zokuphatha | Rp. 50,000,000 |
| Inzuzo Yokusebenza | Rp. 100,000,000|
| Umthwalo Wentela | Rp. 25,000,000 |
| Inzuzo Ephelele | Rp. 75,000,000 |
2. Ibhalansi Yebhalansi
Ibhalansi inikeza umbono jikelele wesimo sezimali senkampani ekupheleni kwesikhathi sokubalwa kwezimali, okubonisa izimpahla zenkampani, izikweletu, kanye namasheya. Nasi isibonelo sebhalansi ye-PT. Jasa Prima:
PT. Jasa Prima
Ibhalansi Yebhalansi
Kusukela ngomhlaka-31 Disemba 2023
Incazelo | 2023 |
|————————–|———————-|
| Izimpahla | |
| Izimpahla Zamanje | |
| Imali | Rp. 50,000,000 |
| Ama-akhawunti Angakhokhwa | Rp. 100,000,000 |
| Izimpahla Zamanje Eziphelele | Rp. 150,000,000 |
| Izimpahla Ezingaguquki | |
| Imishini Yehhovisi | Rp. 200,000,000 |
| Ukwehla Kwenani Okuqongelelekile | Rp. (50,000,000)|
| Impahla Engaguquki | Rp. 150,000,000 |
| Izimpahla Eziphelele | Rp. 300,000,000 |
| Izibopho | |
| Izikweletu Zamanje | |
| Ama-akhawunti Akhokhwayo | Rp. 50,000,000 |
| Isikweletu Sentela | Rp. 10,000,000 |
| Izikweletu Zamanje Eziphelele | Rp. 60,000,000 |
| Izikweletu Ezingezona Zamanje | |
| Isikweletu Sesikhathi Eside | Rp. 40,000,000 |
| Izikweletu Eziphelele | Rp. 100,000,000|
| Izabelo | |
| Inhloko-dolobha Yamasheya | Rp. 150,000,000 |
| Imali Eqoqiwe | Rp. 50,000,000 |
| Isamba Semali | Rp. 200,000,000|
| Izikweletu Eziphelele kanye Nezabelo | Rp. 300,000,000|
3. Isitatimende Sokuhamba Kwemali
Isitatimende sokuhamba kwemali sinikeza ulwazi mayelana nokwamukelwa kwemali kanye nokukhishwa kwemali ngesikhathi sokubalwa kwezimali, okuhlukaniswe imisebenzi emithathu eyinhloko: ukusebenza, ukutshala imali, kanye nokuxhasa ngezimali. Okulandelayo yisibonelo sesitatimende sokuhamba kwemali se-PT. Jasa Prima:
PT. Jasa Prima
Isitatimende Sokuhamba Kwemali
Konyaka Ophela mhla zingama-31 kuZibandlela 2023
Incazelo | 2023 |
|————————————|——————|
| Ukuhamba Kwemali Okuvela Emisebenzini Yokusebenza | |
| Amarisidi Emali Avela Kumakhasimende | Rp. 480,000,000 |
| Izinkokhelo Zemali Zezindleko Zokusebenza | Rp. (330,000,000) |
| Inkokhelo Yemali Yezindleko Zokuphatha | Rp. (40,000,000) |
| Imali Ephelele Evela Emisebenzini Yokusebenza | Rp. 110,000,000|
| Imali Evela Emisebenzini Yokutshala Imali | |
| Ukuthengwa Kwemishini Yehhovisi | Rp. (50,000,000) |
| Imali Ephelele Evela Emisebenzini Yokutshala Imali| I-Rp. (50,000,000)|
| Imali Evela Emisebenzini Yezimali | |
| Inkokhelo Yesikweletu Sesikhathi Eside | Rp. (20,000,000) |
| Izabelo Ezikhokhiwe | I-Rp. (20,000,000) |
| Imali Ephelele Evela Emisebenzini Yezimali | Rp. (40,000,000)|
| Ukwenyuka/Ukwehla Kwemali Ephelele | Rp. 20,000,000 |
| Imali Yokuqala | Rp. 30,000,000 |
| Imali Yokuphela Kwesikhathi | Rp. 50,000,000 |
4. Isitatimende Sezinguquko Ekubikweni
Isitatimende sezinguquko kumasheya sibonisa izinguquko kumasheya omnikazi ngesikhathi sokubalwa kwezimali, okuhlanganisa imali eyengeziwe, imali engenayo egciniwe, kanye nokusatshalaliswa kwabanikazi. Okulandelayo yisibonelo sesitatimende sezinguquko kumasheya e-PT. Jasa Prima:
PT. Jasa Prima
Isitatimende Sezinguquko Ezabelweni
Konyaka Ophela mhla zingama-31 kuZibandlela 2023
| Incazelo | Isabelo Semali | Imali Etholiwe | Isamba Semali Ephelele |
|——————————|——————–|——————|—————— |
| Ibhalansi Yokuqala kusukela ngoJanuwari 1, 2023 | Rp. 150,000,000 | Rp. 10,000,000 | Rp. 160,000,000 |
| Inzuzo Ephelele | | Rp. 75,000,000 | Rp. 75,000,000 |
| Inzuzo | | I-Rp. (20,000,000) | I-Rp. (20,000,000) |
| Ibhalansi Yokuphela kusukela ngomhlaka-31 Disemba 2023 | Rp. 150,000,000 | Rp. 65,000,000 | Rp. 215,000,000 |
5. Amanothi Ezitatimendeni Zezezimali
Amanothi ezitatimendeni zezimali anikeza ulwazi olwengeziwe kanye nezincazelo ezidingekayo ukuze kuqondwe izitatimende zezimali. Lawa manothi afaka phakathi izinqubomgomo zokubalwa kwezimali ezisetshenzisiwe, imininingwane yezimpahla ezizinzile, imininingwane yemali etholwayo, kanye nolunye ulwazi.
Isibonelo Samanothi Ezitatimendeni Zezezimali:
Inothi 1: Izinqubomgomo Zokubalwa Kwezimali
– Imali Engenayo Yesevisi: Imali engenayo yesevisi iyaqashelwa lapho isevisi inikezwa ikhasimende.
– Izindleko: Izindleko ziyaqashelwa uma zenzeka.
Inothi 2: Imishini Yehhovisi
- Ibhalansi Yokuqala: Rp. 150,000,000
– Ukuthengwa Okusha: Rp. 50,000,000
– Ukwehla Kwenani Okuqongelelekile: Rp 50,000,000
Inothi 3: Isikweletu Sesikhathi Eside
- Ibhalansi Yokuqala: Rp. 60,000,000
– Inkokhelo: Rp. 20,000,000
- Ibhalansi Yokuphela: Rp. 40,000,000
Isiphetho
Izitatimende zezimali zenkampani yesevisi zihilela izingxenye eziningana ezibalulekile, okuhlanganisa isitatimende semali engenayo, ibhalansi, isitatimende sokugeleza kwemali, isitatimende sezinguquko kumasheya, kanye namanothi ezitatimendeni zezimali. Ingxenye ngayinye yalezi zibalulekile ekuhlinzekeni isithombe esiphelele sokusebenza kwenkampani kanye nesimo sezimali. Ngakho-ke, ukulungiselela izitatimende zezimali ezinembile neziphelele kubalulekile ekuqinisekiseni ukuthi inkampani ingenza izinqumo ezinolwazi ngokusekelwe kudatha yezezimali etholakalayo.
