Dividend - chii? Accrual kuti mibayiro. Mibayiro "Gazprom"

Kuti tinzwisise ano akaoma ezvoupfumi mashoko asina wose simba. Zvisinei, pane pfungwa, achidziya mweya kunyange zvemari unshod townsfolk. Somuenzaniso, imwe dividend. Chii ichi izwi, chii chacho tsananguro, chinangwa uye hunhu - izvi zvose ichakurukurwa munyaya ino.

vari kupi mibayiro?

Nemashoko zvoupfumi, mibayiro - ndiyo chikamu chekambani Purofiti inobhadharwa shareholders pashure pamuripo zvose zvaida mari nemitero. Zvino mubvunzo mutsva unomuka: "Ndiani mukutsirani?" The munhu kana sangano avo mari yavo nekambani anogoverana kuitira kuwana zvimwe mari kubva kukura kwavo musika mutengo, kuti ndiyo. E. chete mukutsirani anogona kuvimba kudzoka musi mari kukura zvavakanga vachida kuita.

Kutenga migove - hwaro kwemari

Zvino ngationei zvokuita mugove. Vane zvakafanana uye akasununguka. Kazhinji, kana munhu wakaiswa chitsama mugove (kana zvakarurama) guru, rinove ndiro tsime mari yose sangano mari. In chitsama guru kambani yakabudisa vanhuwo anogoverana imwe chezita ukoshi. Vose ukoshi inofanira kuva akaenzana Verengai guru mvumo. Saka, kugamuchira mibayiro, unofanira kuva muridzi migove, mune mamwe mazwi, kutenga kwavari.

Kodzero mutongo yakananga Purofiti

Asi kwete saka nyore mune pfungwa "dividend". Chii vamwe mugove mambure Mari itsvimbo akagoverwa pakati shareholders dzaro migove kare pachena. Zvisinei, ichi mhando mari kubhadhara kana haaripi - sangano anosarudza, kana kuti, kuti mukuru musangano shareholders, uyewo kubhadhara mibayiro - kwete sungiro, asi kodzero munzanga. Pamutemo kuti kambani nokuti gore ndizivise mibayiro ari oga migove, asi haina anosungirwa kuita kudaro. Nhasi, chete kota Russian vadyi wemari kambani zvose ndizvo uye inobhadhara mibayiro.

An Zvakanyanya Kunaka Panguva Yepamuviri zvakanakanaka kuparadzira Purofiti

Chero kambani hwapedyo uye mashandiro kuti maximize purofiti. Naizvozvo anoedza kushandisa zvimwe kukura vakagamuchira weshumba mugove kuti gore mari. Zvisinei, kwenguva yakareba, hazvibviri kwete kubhadhara mibayiro kune makambani ayo: pamwe akawira mugove mitengo nguva dzose kuwa mari Kukwezva wekambani. Izvi zvichaita kuti vasanyanye kunopindirana profitability. Naizvozvo, makambani uchitsvaka zvikuru Zvakanyanya Kunaka Panguva Yepamuviri kukura vari kuparadzira Purofiti kumwe reinvestment uye mibayiro.

It kwakasimbiswa ukama hwakadaro munyika muitiro paruzhinji makambani: 8-15% of mubereko dzinounzwa kuna dividend muripo, uye vamwe anoramba ari dzinoshandiswa sangano uye vakapedza maererano pakuzadzisa: pakuwedzera kugadzirwa, kuvaka zvivako zvitsva kana zvekushandisa upgrading zvivako yaivapo. Ndinofanira kutaura kuti makambani Russian regai kakawanda kufarirwa shareholders vachibhadhara akadaro, uye chikamu dividend duku.

Ndiani afunga pamusoro kuripwa mibayiro?

Kuti tidzivise kusawirirana pakati shareholders pamutemo mitemo kuona kukura uye dividend chinochemedza kuchengetwa nokungwarira zvikuru:

• Shareholders 'Musangano achapfuura chisarudzo pamusoro kuripwa mibayiro;

• weboard of directors, achiita zvido shareholders zvose, anosarudza kukura mibayiro pagore ano uye hwarinokurudzira kuna General Meeting;

• Shareholders hadzina kodzero kumisa akasiyana uye kukwezva kubva nemaonero avo, kukura vachibhadhara (vanokambira kupa kana bhodhi kana waive kuti dividend haanzi).

The dividend Huwandu yakaitika rubles Russian paminiti mugove, mambure achinyima mutero.

The zvinhu unonyanyokosha dividend chiziviso

The akazivisa dividend - chii? Zvaakanga kunotsanangurwa kukura, asi shareholders musangano anosarudza, mune mamwe mazwi, ndizvo mibayiro, paakaudza vatori pamusoro saizi dzavo, chimiro uye riini vachibhadhara.

Muchimiro muripo inowanzopiwa kuisa hwemari dzakabatana. Zvisinei, vamwe makambani anoita dzimwe pfungwa, akadai pfuma. Muchiitiko chino, chokwadi ichi anofanira kwakaitwa bumbiro kambani.

Pamutemo nguva panguva iyo boka kunodiwa kuti kuchinjwa mibayiro kune shareholders ayo. Under mutemo ano, ari dividend muripo nguva anogona pakutsvaga bumbiro wekambani kana shareholders 'musangano. Kana kuti zvimwe chikonzero ichi zvikasaitika, ipapo, maererano nomutemo, mukati memazuva 60 kubva musi wacho dividend haanzi shareholders vanofanira kugamuchira mari nokuda kwavari.

karenda Shareholders ': Day X

Saka, kuti mibayiro vanogona chete shareholders vanenge vawana (kunyora kuchinjwa varidzi kuna panodonedzerwa kana yokunyoresa) anogoverana vasati imwe musi rokunyora mazita vanhu kupiwa mari. nhasi Board Directors anosarudza kuti anoita sarudzo kuungana musangano shareholders '. Nokuti mashoko pamusoro musi uyu kambani inopa shareholders ane 5-zuva nguva kubva musi kwayo pakagadzwa. Iye achava yakabudiswa pamusoro nekambani pamutemo Website.

Pazuva iroro, kambani zvekunyora mazita vanhu kodzero ndiitewo Shareholders 'rokusangana. Izvi zvakasiyana gwaro. Mumatanda vanowanzotevedzera kushandisa, kureva, kuchinja kubva muridzi mumwe, uye panguva yakatarwa zuva, maererano muunganidzwa pamazita mumwe shareholders achaiswa kodzero ndiitewo shareholders 'musangano, uye mumwe - .. To vawane mibayiro. Pamusoro kutengeswa kuchengetedzeka pashure kuziviswa musi kunyoresa mazita vanhu vane kodzero yokugamuchira mibayiro kubva mutengesi, kuziva kuchengetedzeka izvi, asi kuiswawo pakati pemazita (sezvo migove akanga anazvo naye panguva yakanyorwa) iri rakaramba kodzero iyi. Pakuunganidza migove pashure kwegadziriro akati pamazita Haapi idzva muridzi mukana kugamuchira dividend kuti rapfuura gore zvemari. Ukuwo, kuunganidza migove kusvikira musi vanyorwa pamazita, muridzi wayo anopinda pamazita vanhu kupiwa dividend mari yose nguva, kunyange kana kutenga yakanga kunyorwa kwenyaya mumazuva mashomanana asati kunyoresa mazita. Saka migove ari mutengesi kusvikira pazuva richiswedera kukwira ndandanda haigoni kugamuchira mibayiro, kunyange aiva muridzi migove rose gore uye akavatengesa kweawa pamberi vanyorwa yokunyoresa. Muchiitiko chino, hapana basa ya vaiva kuchengetedzeka, ndiko chete zvakakosha vaneHupirisita navo panguva yakatarwa zuva.

familiarization chete mazita Moderator

Murayiro inopa nzira nokuda inodzokorora ndandanda mazita shareholders vari kupiwa mibayiro:

• ari mukutsirani anofanira kupa chikumbiro kuna kambani kuti tinyatsoziva gwaro iri, uyewo kodzero kopi nayo;

• Organization (mukati memazuva 5 kubva musi chikumbiro) iri vakasununguka hwaro anopa mukutsirani mukana tinyatsoziva ndandanda makambani munharaunda, uyewo chikumbiro ane mukutsirani anogona kushandisa kopi gwaro, mari kopi izvo havafaniri kupfuudza ayo mukugadzira mari.

Non-kubhadhara mibayiro: Zvinokonzera uye Consequences

Kubhadhara mibayiro kune shareholders vanogona chinoitwa mabha- kuti kana kuchinjirwa kune rokubhengi. Get navo dai pachedu kana kuburikidza mumwe munhu achishandisa simba gweta wakabudiswa imwe gweta.

Kutadza kutevedza kuzvipira kambani kuti shareholders ayo maererano mibayiro hazvibhadharwi zvakakwana kuti varangwe zvakaomarara. A mukutsirani anekodzero kufadza kudare kutaura nokuda pakupora kubva sangano nokuda kwaari uwandu mari uye mubereko pamusoro zvichiguma nguva kunonoka. Kufarira iyi vari paakavapa kwenguva mukupera mubhadharo, kubva musi rakatevera zuva rekupedzisira yakati muripo nguva.

Kana asiri kuripwa mibayiro kuti mukutsirani pachake mhosva (somuenzaniso, haana buritsa kubhengi mashoko nhoroondo dzakasvikwa kambani iri kuti kuchinjwa), inzwi zvekufamba hazvigoneki.

Ndingawane mashoko pamusoro mibayiro?

Nhasi, makambani ose paruzhinji vanotarisirwa kupa mari uye operative ruzivo pamusoro makirisito bhizimisi. Saka, musi sangano nehurumende Website, unogona nguva dzose kuwana zvizere mashoko ari kurehwa mibayiro pamusoro migove, saizi dzavo, chimiro uye riini vachibhadhara.

The dividend goho makambani Russian

The chikuru chokukomborerwa kubudirira pfungwa pamberi pedu ndiye dividend goho, iro rinowanikwa kuva chikamu, sezvo nhamba mari por mugove wayo musika ukoshi. Zvinofanira kucherechedzwa kuti Russian kambani tsika yokubhadhara mibayiro duku migove, kunyange munguva ichangopfuura akazviratidza issuers vane hanya zvose mapoka shareholders ayo - vashoma (diki) uye ruzhinji (guru).

The dividend goho makambani Russian paavhareji iri kumativi 5-8%. Mukusarudza nezvetsika chakarurama iyi 2013 inogarwa mibayiro "Bashneft": iri vanhuwo migove yakanga 17,82% mune nzvimbo migove - 12,93%. Mari kuchengetedzeka muna 2013, vanopfuura 10%, vane zvinotevera vemo nemakambani: OJSC MGTS, JSC "Akron", JSC "E.ON Russia". Mibayiro "Bashneft", kusvika nyika nenhanho profitability, vanokwanisa kuwedzera mari Kukwezva wekambani uye yekudyidzana kuwedzera ayo mukutsirani ukoshi. Ndezvipi zvimwe zvinhu zvine Obst SA?

"Gazprom" dividend muna 2013 zviri kudzika - goho ravo raiva 5.2%. Kunyange zvakadaro, gore kambani negore inobhadhara mari nokuda shareholders. The musika Kukosha kuchengetedzeka riri kukura zvishoma nezvishoma, munyaya dzemari JSC kupfuura yakatsiga. Maererano Zvaifungidzirwa kuti zvakarurama vaongorori, "Gazprom" dividend mugore ano uchawedzera kusvika pachiyero 2011.

Mibayiro uye mutero

Sezvinongoita namarudzi mari, dividend vakagamuchirazve imwe mukutsirani iri boka, pasi mutero. Mutero unodiwa, sezvakatenderanwa Tax Code, akatsunga roga chikamu mitero voga.

Nokuti vagari uye zviri pamutemo zvechigarire vaigara munyika uye mutero nevagari, mutero unodiwa pamusoro dividend mari iri pa 9%. Vagari vasina ichangobva kutaurwa chinzvimbo, mutero pamusoro mari yakadaro inofanira dzaona pa mwero 30%. For pamutemo vanhu vasina mamiriro mutero mugari yeRussian Federation, mutero unodiwa - 15%.

Kazhinji, kuRussia ruzhinji nemakambani zviri pamutemo sezvo mutero nevasori uye kubhadhara mibayiro kuti shareholders uye muumbi, nechekare kuvimba mutengo ukaramba uye tama nayo bhajeti, saka hapana chimwe chinodiwa kuti vaite rimwe mukutsirani.

Nekurangarira kuti dividend kwema

The kuitika chati nenhoroondo inopa zvakajeka chizvidavirire hurongwa yakadaro tsime, somunhu dividend. Nhoroondo 75 "misha ne shareholders" kuunganidza mashoko ose pamusoro kukarukureta uye kuripwa mari yakadaro. Kubva kuramba zvakaoma, mari, Payroll, pachake mari mutero uye mumwe nhoroondo anoendera- nomwero. Pano mairi uye kufungawo mibayiro. Postings vanoratidza accrual, simba rinomutsa uye kuripwa mari yakadaro, sezvinotevera:

• DT 84 KT 75/2 - yaipedzerwa purofiti dzinounzwa nokuda kwokuripirwa mibayiro.

• DT 75/2 KT 70 - unoratidza uwandu dzakava mari shareholders, vashandi chekambani.

• DT 75/2 KT 68 - munhu mari mutero kundinyima pamusoro mibayiro kubva shareholders vasina basa ne kambani.

• DT 75/2 K-50 t 51 - kubhadhara mari mari kana mari kuchinjirwa kubva pari (kugarwa) yezvinotaurwa.

• DT 75/2 KT 91 - zvinoratidza chiso kukosha bhiri, kana muripo chinoitwa naBill zvokutsinhanisa pedyo Company.

• DT 91 KT 58/2 - chaiwo mari kutenga wevimbiso manotsi yakaratidza pamusoro nhoroondo 58/2.

• DT 91 (99) KT 99 (91) - mari mugumisiro (purofiti kana kurasikirwa) kubva Kuraswa wevimbiso manotsi.

• DT 75/2 KT 90 (91) - akaratidza kutengesa mutengo kwenhumbi kana zvimwe pfuma kuti mari akakwereta mari, kutoti bumbiro rinopa proprietary Masvomhu dividend.

Saka, tiri yakati akajekesa musimboti hupfumi pfungwa "dividend" (ndiko, chii Zvinobatsirei kuzvigamuchira), uye tinovimba kuti nyaya ino ichakubatsira kunzwisisa "remake" basa Russian.