INkampani yaseCyprus kunye nokuNcitshiswa koMdla ngokusesikweni (NID)
Ukususela ngomhla woku-1 kuJanuwari ka-2015, iinkampani ezihlala irhafu eCyprus kunye ne-Cyprus ezimiswe ngokusisigxina (PEs) zeenkampani ezingeyiyo e-Cyprus ezihlala irhafu zinelungelo lokuNcitshiswa kweNzala yeNdlela (NID) ngegalelo leNew Equity eqeshwe kwimveliso yengeniso erhafiswayo. I-equity entsha inokwaziswa ngohlobo lwemali yesabelo esihlawulweyo okanye iprimiyamu yesabelo.
I-NID yaziswa ikakhulu ukungqamanisa i-equity finance finance treatment yerhafu kunye nokuphathwa kwerhafu yenkxaso-mali yetyala kunye nokukhuthaza utyalo-mali lwenkuthazo enkulu eSipro. I-NID itsalwa ngendlela efanayo neyeyona nkcitho yenzala, kodwa ayibangeli naluphi na ungeniso kubalo njengoko ilutsalo “lokucingelwa”.
Uxhuzulo lubalwa njengepesenti (ireferensi yereferensi) kwi-equity entsha. Ireyithi yereferensi efanelekileyo sisivuno sebhondi karhulumente yeminyaka eli-10 (ukusukela nge-31 kaDisemba wonyaka werhafu odlulileyo) welizwe apho imali (i-equity entsha) ityalwe kwishishini lenkampani, kunye ne-5% yeprimiyamu. .
Ukuba ilizwe apho i-equity entsha iqeshwe khona ayinayo ibhondi karhulumente ye-10 ekhutshwe ngoDisemba 31 wonyaka ochaphazelekayo, ireferensi yereferensi iya kuba ngurhulumente waseCyprus 10-year bond rate kunye ne-5% yeprimiyamu.
I-NID itsalwa kwingeniso erhafiswayo yenkampani okoko nje inkxaso-mali entsha ye-equity isetyenziswa kwimisebenzi yayo kwaye ivelisa ingeniso erhafiswayo. Ukuxhuzulwa imali kuxhomekeke kwinani lemiqathango, kubandakanywa umnyinyiva wengeniso eyi-80%.
Ngomhla wesi-7 kuMatshi ka-2024, iSebe leRhafu laseCyprus lapapasha amaxabiso emveliso yebhondi ukusuka nge-31 kaDisemba 2023, kumazwe aliqela. Ezi ntlawulo ziza kusetyenziselwa ukuNcitshiswa kweNzala yeNotional (NID) esebenzayo kwi-equity efakwe kwiinkampani zaseCyprus ngo-2024.
| 31/12/2023 | Inzala yeNID yeNzala ka-2024 | |
| Sayiprasi | 3.25% | 8.25% |
Imithetho yokuphepha
Inani lamalungiselelo okuthintela ukuphepha abandakanyiweyo kuwiso-mthetho, ukuze kuqinisekiswe ukuba akukho kusetyenziswa kakubi kwenzuzo entsha enikezelweyo, esifana nathi ''sinxibisa'' inkunzi endala sibe yinkunzi entsha, sibanga inzala yengeniso kabini kwingxowa-mali enye. ngokusetyenziswa kweenkampani ezininzi okanye apho amalungiselelo azisa ukunqongophala kwezizathu zoqoqosho okanye zorhwebo.
UMkomishinala akanakho ukugunyazisa ukunikezelwa kwaso nasiphi na isibonelelo phantsi kwamagatya e-NID, ukuba ucinga ukuba izenzo okanye iitransekshini zenziwe ngaphandle kwenjongo yezoqoqosho okanye yorhwebo.
umzekelo
Inkampani yangaphandle engumzali yazisa ulingano kwi-subsidiary yaseCyprus kwaye inkampani yaseCyprus yasebenzisa i-equity ukuxhasa ngezimali ezinye iinkampani zangaphandle ezinxulumeneyo.
I-equity entsha yaziswa: € 10m
Imali ebolekiwe phambili: €10m
Inzala ehlawuliswayo: 10.00%
I-Cyprus ye-10 yeminyaka ye-bond ye-bond karhulumente: 3.25%
Irhafu yeNgeniso kwiNqanaba laseCyprus
Inzala / ingeniso erhafiswayo: €10m*10% = €1.000.000
Ukutsalwa kwenzala ngokwengqiqo:
Ngaphantsi kwe (3.25% +5%)*€10m = €825.000 kunye ne-80%* €1.000.000 = €800.000
Ngaloo ndlela:
| Umvuzo oRhafu: | €1.000.0000 Ngaphantsi |
| Ukuxhuzulwa kweNzala yeNdlela: | (E800.000) |
| Ingeniso epheleleyo erhafiswayo: | €200.000 |
| Irhafu yequmrhu@12.5% | €25.000 |
| Izinga lerhafu elisebenzayo: | 2.50% |
