Side loo Sakeeyaa Saamigga ama sheerka (share ka)? Q: 5aad
Qormaddii 5aad
Side loo Sakeeyaa Saamigga ama sheerka (share ka)?
Saami (share): Waa qayb ka mid ah raasal-maal Shirkaddeed.
Shirkaddu waxay ka kooban tahay Saamiyo isu taggay, marka laga haddlayo Sakayta Saamiyaddaa, waxaynu u baahan nahay inaynu kala ogaano laba mid:
· In Shirkaddu Saamiyadda Sakadda iyadu ka bixiso.
· In Shirkaddu Saamiyadda Sako aanay ka bixin.
Waa ta horee hadii Shirkadu saamigga ay Sakadda ka bixso; Adiga (shareholder) lagaagama baahna inaad wax sako ah ka bixiso Saamigaga (share), iyadoo laga digayo in ay timaado Hanti kaliya laba jeer laga Sakeeyo, taas oo uu Nabigeenu Muxamed (SCW) inooga diggay si aan qofka loogu xadd gudbin, isagoo yidhi.
متفق عليه. .((لاثنى في الصدقة
Ta labaad, Hadii aanay Shirkaddu Saamiyadda Sako ka bixin iyana laba ayaynu u kala qaadaynaa:
1. Qofka Saamigga leh hadduu ka Ganacsaddo Saamiyada.
2. Qofka Saamigga leh hadii aanu ka Ganacsan Samiga ee uu faa’iidada uun qaato.
Ok, haddaba aynu ku horayno ta kowaad.
1. Qofka Saamigga leh hadduu ka Ganacsaddo Saamiyada:
Saamiggana laba ayaa loo kala jeexayaa:
a) Saamiygga
b) Faa’idaddo sannadeed (Dividend)
Haddaba waxaa la Sakaynayaa Saamigga iyo Faa’iidada labaddaba si wadda jir ah.
Tusaale: Hadii aad Shirkadd ku leedahay Saami (share) xadigiisu yahay $15,000(shan iyo toban kun oo dollar), Sannadkana uu soo saaray faa’iido leeg 40% , sako maxaa lagugu leeyahay?
Ugu horayn waxaad soo saartaa xaddiga faa’iidada Saamiggu soo saaray, marka labaad isku dar Saamiggagii iyo faa’iido sanadeedki uu soo saaray, ka dibna si wada jir ah uga sakee adoo ka sakaynaya 2.577% ama 2.5% iyodoo faah faahsan hoos ka eeg:
Saamigu waa = $15,000
Faa’iido sanadeedku waa = 40% ($15,000 X 40% ) = $6,000 (Lix kun oo dollar) oo faa’iido ah.
Maalka Sakoobayaa waa = $15,000 + $6,000 = $21,000
= $21,000 X 2.577% = $541.17 (Gregorian calendar)
Ama = $21,000 X 2.5% = $525 (Hijri calendar).
2. Qofka Saamigga leh hadii aanu ka Ganacsan Samiga ee uu faa’iidada uun qaato:
Ok, Saamiga waxaynu u kala qaadnay laba:
· Saamigii
· Faa’iido sanadeedka Saamigga (dividend)
Marka la joogo Saamilayda aan ka ganacsan saamigooda, waxaa la ga sakaynayaa faa’iido sanadeedka oo kaliya iyadoo aan la sakaynayn lafaha Saamigga, waxaanu la xisaabinayaa in uu yahay Fixed Asset (Hanti Maguurto ah), fixed assetkan kuma waajibto sako, sidaynu hore usoo sheegnay.
Tusaale: tusaalihii hore inagoo sii raacayna.
Faa’iido sanadeedku waa = 40% ($15,000 X 40% ) = $6,000 (Lix kun oo dollar) oo faa’iido ah.
Maalka Sakoobayaa waa = $6,000
= $6,000 X 2.577% = $154.62.17 (Gregorian calendar). Ama = $6,000 X 2.5% = $150 (Hijri calendar).
FG: Haddi ay jiraan faa’iiddo sannadeed aan wali Shirkaddu u qaybin Saamilayda (Shareholders) iyaddana si toos ah ayaa loo sakaynayaa.
Qormadda xiggta waxaynu kusoo qaadan doonaa: Side loo Sakeeyaa Ganacsigga? Ganacsi shuraakadda ah ama ka gaarka loo leeyahay ba?
