Solvency karo-karolelano. moralo bakeng sa katleho

Solvency oa k'hamphani e - e bath ka sehloohong tseo ka tsona ke tsona tse ikarabellang bakeng sa tšebelisano-'moho le batsetedi, mekgatlo banka, Bakalimane. Bakeng sa eona ke palo ena ho etsa hore re bue ka monyetla oa ho ho lefa likoloto tsa lona.

Solvency coefficient (the moralo ea eona e na le variants 'maloa), ho itšetlehile ka mofuta oa mokhatlo o hlophisitsoeng, balwa ka litsela tse ngata. Kahoo, ka le manolotsoeng tsa karo-karolelano ena ho na le wa katamelo e mong, empa ka ho hlahisa setsing khoebo ka - e 'ngoe.

solvency karo-karolelano (tsela eo k'hamphani tlhahiso)

manolotsoeng Sena se ka etsoa, ho ba le khampani lipolelo tse lichelete (balansesiting). moralo e bonolo haholo le e balwa ka karo-karolelano ea tekano ho melato ka lakane ho leka-lekana.

Tekano le eena - e hloekileng bona chelete, tse amehang khoebo, letlooa la litlaleho tse lokelwang ho leshwa, nako e khutsoanyane le ho dikadimo nako e telele.

The coefficient tsa solvency tsa kgwebo ho, le moralo ea eona e bontšitsoeng ka holimo, le eena o nka ho manolotsoeng ha thepa jwale le hona joale. E bua haholo ka ka sehloohong larileng ka thepa jwale, hobane ke ka tsona haeba ho hlokahala, u ka lefa sekoloto kapa lefella letho.

Mohlala oa manolotsoeng tsa coefficient ho

Ho ba le ho leka-lekana ba kgwebo ho, re ka hang-hang a bale solvency karo-karolelano. Tsela eo o ile a sebelisa ke hore ho bontšitsoe sehloohong sena. Li na le tsena tse latelang:

thepa ya ke lipalo tse latelang: khampani chelete ofisi - 1000 li-ruble ka morao-rao ho leka-lekana akhaonteng - 10 000, thepa ka setokong bakeng sa chelete ea 10 000 li-ruble, le thepa ea liindasteri - 100 000 li-ruble. lebenkele le mafelo a - 100 000 li-ruble. Ka lebaka leo, re na le matlotlo a bohlokoa ho 221.000 li-ruble.

The melato ho leka-lekana: matla a motse-moholo - 100 000 li-ruble, melato poleloana e reng (tse kang manolotsoeng ya tekanyetsokabo ya meputso) - 40 000 li-ruble, melato nakoana (dikadimo ho fihlela ho selemo se le seng) - 60 000 li-ruble, melato nako e telele - tse 21 000 li-ruble. Balansesiting palo yohle - 221 000 li-ruble.

Tsoela pele ho dipalelo: ho tswa ho melato ho leka-lekana lakane e bontša hore ba bohlokoa letlooa la 100 000 li-ruble, ba bang kaofela - ena ke mosebetsi oa kgwebo ya. Tabeng ena, manolotsoeng e ne e tla ba e reng: 100 000/40 000 + 60 000 + 21 000 = 0,82. Sena se bontša hore chelete ea hae, re ka feela koahela ba etsang liphesente tse 82 tsa ho itlama ka rona.

Ka liketso, mokhoa ona ho Ntlha e tebileng. Bahlahlobisisi ba tsepamisitse maikutlo haholo-holo ke letlotlo sebopeho, hobane ho sebetsa motse-moholo e bonolo haholo ho kenya ho feta bao e seng negotiable.

Ho na le boetse ho na le tahlehelo ea solvency coefficient eo moralo e balwa sebedisa liphetoho matla solvency ka linako tse 'maloa. Sena se etsa hore ho ka khoneha ho bua ka tsoelo-pele ea pontshi ee khamphani ya nako ea mo tlalehelang.

Normative melemo ya coefficients

Ka bokhutšoanyane bua ka melao ea boitšoaro e khethollang hore fa ya coefficient tsa solvency. moralo wa calculates boleng tekanyetso e le karolo e itseng. Sekhahla ho etsa thepa kgwebo ke 0.5-0.8. Haeba ho ke ke ka tlaase, ho alima jwalo khoebo e kotsi, ho na le ke kotsi ya kadimo-tjhelete bao e seng tefo.

Lik'hamphani khoebo le lik'hamphani phahameng tsa kontane (mekhatlo maeto, lik'hamphani tse fanang ka litšebeletso, lik'hamphani kaho) mabapi le peculiarities ea khoebo le palokatiso ena e ka ba ntho e tloaelehileng ka hare ho 0.1-0.5.