Uma sikhuluma ngokusobala ezweni lebhizinisi, ukuzibophezela akuyona nje indaba yokuziphatha okuhle, kodwa kuyinsika eyisisekelo. Kulabo abatshale imali yabo enkampanini, ukuthola ulwazi olunembile nolunemininingwane kubalulekile ekwenzeni izinqumo ezinolwazi mayelana nekusasa lokutshalwa kwezimali kwabo.
Namuhla, le nqubo isibe yobuchwepheshe kakhulu futhi iqine kakhulu, ihlanganisa izidingo zomthetho eziqinile zaseYurophu naseSpain nesidingo sokuxhumana ngombono wesu wenkampani. Akukhona nje ukulahla izinombolo, kodwa ukuxoxa indaba eqondakalayo mayelana nokuthi ibhizinisi liyaphi.
Izinhlaka Zokulawula kanye Nezindlela Zokwethula
Esimweni saseSpain, izinkampani ezithengiswa esidlangalaleni kumele zilandele imithetho ecacile kakhulu. Isibonelo, izinhlangano ezifana ne-Aena kumele zithumele ulwazi lomphakathi ngezikhathi ezithile kwi- National Securities Market Commission (CNMV) , kungaba njalo ngekota noma kabili ngonyaka, ukuqinisekisa ukuthi noma yiliphi iqembu elinentshisekelo lingabheka le mibhalo kumarekhodi asemthethweni.
Ezingeni laseYurophu, i-Directive 2004/109/EC kanye ne-Delegated Regulation (EU) 2019/815 zigunyaze ukusetshenziswa kwe- Single European Electronic Format (SEEF) . Lokhu kusho ukuthi imibiko yezezimali yonyaka, yomuntu ngamunye kanye nehlanganisiwe, kumele ithunyelwe ngefomethi ye-XHTML. Ngaphezu kwalokho, ukuqinisekisa ukufundwa kwedatha okuzenzakalelayo nokujwayelekile, i- XBRL (uLimi Lokubika Ibhizinisi le-eXtensible) isetshenziswa kumanothi ezitatimendeni zezimali kanye nezitatimende zezimali eziyinhloko, yize i-PDF isatholakala kulabo abakhetha ifomethi yendabuko kakhulu.
Ukulwa Nokukhokha Sekwephuzile kanye Nokukhokha Kubahlinzeki
Esinye isici esithole ukubaluleka okukhulu ukucaca ezinkokhelweni. Ngokusho koMthetho 18/2022 (ovuselela imithetho yangaphambilini kusukela ngo-2004), izinkampani ezisohlwini kudingeka zidalule isikhathi sokukhokha esimaphakathi kubaphakeli kuwebhusayithi yabo kanye nasezitatimendeni zabo zezimali . Lokhu akuyona imininingwane emincane, njengoba kubonisa impilo yezezimali yenkampani kanye nokuziphatha kokusebenza .
Ukuze kuhlangatshezwane nalokhu, izinkampani kumele zishicilele inani lemali kanye nenani lama-invoyisi eziwakhokhile ngaphakathi kwesikhathi esisemthethweni. Ake sithathe umkhakha wamabhange njengesibonelo, lapho izinhlangano ezifana neBanco Sabadell zibika ukuthi iningi lama-invoyisi azo likhokhwa ngesikhathi , ngokuvamile lihlala ngaphansi komkhawulo ophezulu osemthethweni, omelela iphesenti eliphezulu kakhulu lenani lawo lonke lokukhokha.
Isakhiwo Esiningiliziwe Sombiko Wonyaka
Idokhumenti ethunyelwa kubanikazi bamasheya minyaka yonke akuyona nje i-balance sheet. Iwumbiko ophelele okumele uhlanganise, okungenani, ukuhlaziywa kwabaphathi kokusebenza kwenkampani kanye namaphrojekthi aqhubekayo njengamanje. Kubalulekile futhi ukucacisa izinqubomgomo zokubala ezisetshenziswayo ukuze umfundi aqonde ukuthi izibalo zibalwa kanjani.
Izinto ezilandelayo kumele zifakwe kule phakheji yolwazi:
- Isitatimende sesimo sezimali ekupheleni konyaka wezimali.
- Isitatimende esinemininingwane nesihlukanisiwe salokhu imiphumela yonyaka wezenhlalo.
- Isitatimende sezinguquko esimweni sezezimali kanye nokuguquka kwezabelo.
- Amanothi achazayo ahambisana nolwazi oluvela ezivivinyweni zangaphambilini.
Konke lokhu kuvame ukuqala ngencwadi kamongameli . Lo mbhalo, osayinwe yi-CEO, awusiwo umbiko obandayo wezinombolo, kodwa kunalokho uyithuluzi lokufaka uphawu kanye nokuxhumana . Usebenza ukuchaza ubuwena benhlangano futhi udlulise amanani inkampani efuna ukuwaveza ngaphakathi nangaphandle.
Amaphuzu Abalulekile Okubika Emhlanganweni Wabanikazi Bamasheya
Ukwethula lolu lwazi emhlanganweni wabalingani kungaba yinselele. Okungcono kakhulu, ababekhona kufanele sebejwayelene namaphuzu ayinhloko ngaphambi kokungena egumbini ukuze bagweme ukuchitha isikhathi. Ngesikhathi somhlangano, izindaba zokuphatha kufanele zixazululwe ngokushesha ukuze kuvulwe ithuba lalokho okubaluleke ngempela: ukwazisa nje akwanele; ingxoxo ibalulekile.
Umbiko womhlangano olungiselelwe kahle kumele ube neqiniso mayelana nezinsuku, isikhathi esihlanganisiwe, kanye nokuqinisekiswa kokuthi ummeli uwutholile umbhalo. Ukuze umyalezo uzwakale kahle, kufanele ulinganise isikhathi esidlule, samanje, kanye nesesikhathi esizayo , usebenzisa ithoni, nakuba inolwazi, engafaka iziphakamiso noma izincomo ezikholisayo ukuze ziqondise ivoti noma ukuvumelana kwabalingani.
Amathuluzi Okuthuthukisa Nokuphatha Idatha
Ukuze lonke lolu lwazi lwezezimali lwenzeke, izinkampani zanamuhla zithembele kumathuluzi e-Business Intelligence (BI) kanye ne-CRM . Lobu buchwepheshe buzivumela ukuthi ziguqule idatha eluhlaza ibe amadeshibhodi angenziwa ngezifiso, okwenza kube lula ukudalwa kwemibiko yokuthengisa yonyaka kanye nokuhlaziywa kwezindleko zokuthengwa kwamakhasimende (i-CAC).
Ngaphezu kwalokho, ukuthobela imithetho efana ne-KYC (Yazi Ikhasimende Lakho) kubalulekile ukuqinisekisa ukuthi inkampani isebenza ngokusobala nangokuphepha, igwema izingozi zomthetho ezingathinta kabi umbono wabanikazi bamasheya kanye nenani lesitoko emakethe.
Ukuphatha ulwazi lwezezimali lwamalungu kuyinqubo eyinkimbinkimbi ehlanganisa ukuhambisana nemithetho yaseYurophu neyezwe, ukusetshenziswa kwamafomethi edijithali athuthukile njenge-XBRL, kanye nesu lokuxhumana kwabantu nelisobala. Kusukela ekuqapheni ngokucophelela izinsuku zokugcina zokukhokha kuya kubaphakeli kuya ekwakhiweni kwencwadi ekhuthazayo eya kumongameli, yonke imininingwane ibalulekile ekuboniseni amandla nokwethenjwa, okusekelwa amathuluzi obuchwepheshe aguqula idatha ibe yinzuzo yangempela yokuncintisana.
