(1) Amahame yo gusaranganya inyungu
Isosiyete ishyira mu bikorwa politiki ihoraho kandi ihamye yo gukwirakwiza inyungu. Gukwirakwiza inyungu bigomba kwita ku nyungu zikwiye ku bashoramari, kubungabunga uburyo inyungu zihoraho kandi zihamye bwo gukwirakwiza, no kubahiriza amategeko n'amabwiriza abigenga; gukwirakwiza inyungu by'isosiyete bigomba kandi kwita ku mafaranga y'isosiyete akwiye. Ihame ry'ubusabe ntirigomba kurenza urwego rw'inyungu zikwirakwizwa, kandi ntirigomba kwangiza ubushobozi bw'isosiyete bwo gukomeza gukora.

(2) Uburyo bwo gusaranganya inyungu
Ibigo bishobora gukwirakwiza inyungu mu mafaranga, imigabane, cyangwa uruvange rw'amafaranga n'imigabane. Iyo isosiyete igabanyije inyungu, inyungu zigomba kwitabwaho cyane. Iyo isosiyete yemerewe kubona inyungu mu mafaranga, igomba gukoresha inyungu mu gukwirakwiza inyungu.

(3) Muri rusange, isosiyete igabana inyungu hakurikijwe umwaka w'ingengo y'imari.
Niba ibisabwa ku nyungu z'amafaranga byujujwe, isosiyete izagabana inyungu z'amafaranga rimwe mu mwaka mu buryo bw'ishingiro, kandi ishobora no gukwirakwiza inyungu z'agateganyo (amafaranga) hakurikijwe ibyo isosiyete ikeneye.

(4) Ibisabwa byihariye, igihe n'ikigereranyo ntarengwa cy'inyungu ku nyungu z'amafaranga
● Isosiyete igomba gushyira mu bikorwa inyungu ku nyungu z'amafaranga iyo ibisabwa bikurikira byujujwe icyarimwe:
1. Inyungu ikwirakwizwa y'ikigo mu mwaka (ni ukuvuga inyungu nyuma y'umusoro w'ikigo nyuma yo kwishyura igihombo no gukuramo ikigega cy'ubwiteganyirize) ni nziza;
2. Ikigo cy’igenzura gitanga raporo y’igenzura idafite ishingiro ku raporo y’imari y’umwaka y’ikigo;
3. Nta mafaranga menshi akoreshwa mu bikorwa by'ingenzi mu mezi 12 ari imbere. Amafaranga menshi akoreshwa mu bikorwa by'ingenzi yerekeza kuri: ishoramari riteganijwe ry'isosiyete riturutse hanze, kugura imitungo cyangwa indi mitungo idahinduka mu mezi 12 ari imbere Amafaranga yose akoreshwa agera cyangwa arenga 30% by'agaciro k'isosiyete gaheruka kugenzurwa.

● Ijanisha ry'inyungu ku mafaranga make
Mu gihe cyujuje ibisabwa ku nyungu ku mafaranga byavuzwe haruguru, inama y'ubuyobozi y'ikigo igomba gusuzuma mu buryo burambuye ibintu nk'ibiranga inganda, intambwe y'iterambere, imiterere y'ubucuruzi bwayo, inyungu, ndetse niba hari gahunda zikomeye zo gukoresha imari shingiro, kandi ishyirwa mu bikorwa ry'inyungu ku mafaranga rigomba kubahiriza ibi bikurikira:

1. Kwemera intambwe y’iterambere ry’ikigo n’umubare w’inyungu ku mafaranga: Niba intambwe y’iterambere ry’ikigo iri mu cyiciro cy’iterambere kandi nta gahunda ikomeye yo gukoresha imari shingiro ihari, mu gihe cyo gutanga inyungu, igipimo cy’inyungu ku mafaranga muri iki cyiciro cy’inyungu kigomba kuba nibura 80%. ; Niba intambwe y’iterambere ry’ikigo iri mu cyiciro cy’iterambere kandi hari gahunda ikomeye yo gukoresha imari shingiro, mu gihe cyo gutanga inyungu, igipimo gito cy’inyungu ku mafaranga muri iki cyiciro cy’inyungu kigomba kugera kuri 40%; intambwe y’iterambere ry’ikigo iri mu cyiciro cyo gukura kandi ifite gahunda ikomeye yo gukoresha imari shingiro. , Mu gihe cyo gutanga inyungu, igipimo gito cy’inyungu ku mafaranga muri iki cyiciro cy’inyungu kigomba kugera kuri 20%. Niba intambwe y’iterambere ry’ikigo itoroshye gutandukanya ariko hari gahunda ikomeye yo gukoresha imari shingiro, ishobora gukorwa hakurikijwe ibiteganywa mu gika kibanziriza iki.

2. Kubera ko icyiciro cy’iterambere ry’ikigo kikiri mu cyiciro cy’iterambere, kandi bikaba byitezwe ko kizaba gifite gahunda ikomeye yo gukoresha imari shingiro, iyo isosiyete igabanyije inyungu, igice gito cy’inyungu mu igabanywa ry’inyungu kigomba kugera kuri 20%. Inama y’ubuyobozi y’isosiyete igomba, hakurikijwe iterambere ry’ubucuruzi bw’isosiyete no hakurikijwe ingingo zibanziriza iyi, guhindura ingingo z’iyi ngingo ku cyiciro cy’iterambere ry’isosiyete ku gihe.

3. Muri rusange, isosiyete igomba gutanga inyungu ku nyungu z’amafaranga rimwe mu mwaka, kandi inama y’ubuyobozi y’isosiyete ishobora no gutanga inyungu ku nyungu z’agateganyo hashingiwe ku nyungu z’isosiyete.

(5) Igabanywa ry'inyungu hakoreshejwe ubundi buryo
Iyo sosiyete ikora neza, inama y'ubuyobozi yemera ko igiciro cy'imigabane cya sosiyete kidahuye n'igipimo cy'imari shingiro y'isosiyete, kandi hari ibintu bifatika kandi byumvikana nko kwiyongera kw'isosiyete no kugabanuka k'umutungo wose kuri buri mugabane, no gutanga inyungu ku migabane bifitiye akamaro inyungu rusange z'abanyamigabane bose b'isosiyete. Hashingiwe ku kubahiriza ingingo zavuzwe haruguru ku nyungu ku mafaranga, hashobora gutangwa gahunda yo kugabana inyungu ku migabane cyangwa gahunda yo kugabana inyungu mu buryo bw'amafaranga n'inyungu ku migabane.