Le Nzuzo yeRhafu iNgxowa-mpikiswano ithetha ukuba i-Warner Bros. I-CEO ye-Discovery uDavid Zaslav angafumana amanqaku angaphezulu kwe-800 yezigidi zeedola. Ngelixa ingeniso yerhafu yerhafu ikhule ingathandwa kakhulu ukutyhubela iminyaka, i-Paramount yamva nje yokufumana ibhidi ibuyisele esi sigqeba sinembuyekezo kwindawo yokuqala. Le nzuzo yerhafu entsonkothileyo, ehlala iqukwa kwizivumelwano zeparashute zegolide, inokukhusela abaphathi abaphezulu kumatyala amakhulu erhafu ngexesha lokuthatyathwa kweshishini. Ukubanakho kwe-800 yezigidi zeerandi kunye nosuku lokuhlawulwa kwe-CEO efana noWarner Bros. UDiscovery kaDavid Zaslav ugxininisa impembelelo enkulu yemali yala malungiselelo.
Yintoni iRhafu ye-Excise Gross-Up? Isambuku serhafu yerhafu lilungiselelo lekhontrakthi eyilelwe ukukhusela isigqeba seshishini kwisohlwayo serhafu se-IRS. Esi sohlwayo, i-20% yerhafu yerhafu, ibangelwa kwimbuyekezo ethile ethathwa njenge "excess" ngexesha lotshintsho kulawulo lwenkampani. Igatya le-gross up liqinisekisa ukuba isigqeba senziwe ngokupheleleyo. Inkampani iyavuma ukuhlawula kungekuphela nje irhafu yempahla kodwa kwanerhafu yengeniso eyongezelelweyo enokuthi ifakwe ngumlawuli ngokufumana intlawulo eyiyo. Oku kudala uxanduva lwemali olubalulekileyo kwinkampani efumanayo. Oko kuthetha ukuba inkampani ihlawula isohlwayo kwi-IRS egameni lesigqeba, iindleko ezinokunyuka ngokulula ziye kumashumi okanye kumakhulu ezigidi zeedola.
Kutheni i-Gross-Ups iphikisana Kangaka? Ingeniso yerhafu yerhafu ibangela impikiswano enkulu phakathi kwabaninizabelo kunye neengcaphephe kulawulo lweshishini. Basoloko begxekwa njengophawu lomvuzo ogqithisileyo wolawulo kunye noxanduva lwemali olulambathayo. Abagxeki bathi bavuza ukungaphumeleli kwaye basuse nayiphi na ingxaki yezemali kubaphathi ngexesha lokudibanisa. Lo msebenzi ukhuthaza izivumelwano ezinokuthi zingabi yeyona nto ilungileyo ixesha elide kwinkampani okanye kubanini-zabelo. Ngaphaya koko, benza ixabiso elikhulu, elihlala lifihliwe, kwinkampani efumanayo. Lo mthwalo wemali ekugqibeleni uthwalwa ngabaninizabelo beli qumrhu litsha. Ngenxa yezi zizathu, ukusetyenziswa kwabo kwehle kakhulu kule minyaka ilishumi idlulileyo. Iinkampani ezininzi ezinkulu zibasusile kwiikhontrakthi ezitsha ngenxa yoxinzelelo lwabanini zabelo. Ukuvela kwakhona kwabo kwisivumelwano esikhulu esifana neParamount kukubuyela umva okumangalisayo kwixesha elahlukileyo lembuyekezo yeshishini.
IShift kuLawulo oluManyanisiweyo Ukulandela ingxaki yezemali ka-2008, uphononongo lwabatyali-zimali kumvuzo wolawulo luye lwaqina. Abaninizabelo baqale ukuvota ngokuchasene neepakeji zemivuzo ezibandakanya i-gross ups, bebajonga njengabanesisa ngokugqithisileyo kwaye bengalungelelani nokusebenza kwenkampani. Oku kwakhokelela kwintshukumo ebanzi phakathi kweenkampani ze-S&P 500 ukuphelisa ulungiselelo. Namhlanje, zijongwa njengentsalela yokugqithiswa kwengxaki yangaphambili ziingcali ezininzi zolawulo.
Owona Msebenzi uPhakamileyo kunye neziphumo zawo Ukubandakanywa kwengeniso yerhafu yerhafu kwimimiselo yokufunyanwa kweParamount ibonisa utshintsho olunokwenzeka. Icebisa ukuba kwimfazwe ekhuphisanayo yokubhida kwizinto ezixabisekileyo, iinkampani zikulungele ukubuyisela izibonelelo eziphikisanayo ukuze zikhusele isivumelwano. Le ntshukumo inokumisela umzekelo omtsha. Abanye abaphathi abathethathethana ngokudibanisa banokutyhala ukhuseleko olufanayo, besithi isivumelwano seParamount siseke umgangatho omtsha wentengiso. Ubungakanani bemali buyothusa. Kwi-CEO kunye nephakheji yembuyekezo enkulu njengoDavid Zaslav, i-gross-up ingaba ngumahluko phakathi kwe-500 yezigidi zeedola kunye ne-800 yezigidi ze-payday. Eli tyala lisisikhumbuzo esinamandla sendlela amacandelo embuyekezo yesigqeba anokuthi abe nefuthe ngayo kakhulu kwiindleko zokugqibela zokudityaniswa kweshishini. Igxininisa ushicilelo oluhle olunokongeza amakhulu ezigidi kwithegi yexabiso lesivumelwano.
Amacandelo aphambili eParashute yeGolide I-gross-ups idla ngokuba yinxalenye yesivumelwano esikhulu "separashute yegolide". Ezi phakheji ziqaliswa lutshintsho lolawulo kwaye zihlala ziquka:
ICash Severance: Uphinda-phindo lwesiseko somvuzo wesigqeba kunye nebhonasi. I-Acceleated Equity Vesting: Intlawulo ekhawulezileyo yazo zonke iinketho zesitokhwe kunye nezabelo ezithintelweyo. Iingenelo Ukuqhubekeka: Impilo eyandisiweyo, ubomi, kunye nezinye iinzuzo zeinshorensi. I-Excise Tax Gross-Up: Imbuyekezo yazo naziphi na iirhafu ezenziwe kwiintlawulo zeparashute.
Ukuqonda iMathematika eNgemva kweNtlawulo enkulu Ubungakanani bemali enokubakho yezigidi ezingama-800 zeerandi kunzima ukubuqonda. Isuka kubume bembuyekezo kunye ne-gross-up ngokwayo. Okokuqala, umphathi ufumana intlawulo enkulu yeparashute yegolide. I-IRS ithi ke isebenzise i-20% yerhafu yerhafu kwixabiso eliyiqwalaselayo ngaphaya komda othile. Inkampani ngokoibala intlawulo eyongezelelweyo efunekayo ukuhlawula loo ntlawulo yerhafu. Kodwa loo ntlawulo iyonke yona ngokwayo ithathwa njengengeniso erhafiswayo, ifuna isibini, i-gross-up enkulu ukuhlawula irhafu kwisambuku sokuqala. Olu balo luphinda-phindayo ludala isiphumo sokuphindaphinda. Isibophelelo serhafu esilula sinokungena kwiindleko zeshishini elinamanani alithoba ngesantya esimangalisayo.
Ukuqukumbela: Ukujonga iMbuyekezo yeSigqeba esiyiNgxaki Ukuvela kwakhona kwesambuku serhafu yerhafu kwizivumelwano eziphambili luphuhliso olubalulekileyo kubatyali-zimali kunye neebhodi zeshishini. Iqaqambisa iindlela zemali ezigqithisileyo ezinokuvulwa ngexesha lokudityaniswa kunye nokuthengwa. Ukuqonda le migaqo intsonkothileyo kubalulekile ekuvavanyeni iindleko zokwenyani zesivumelwano. Uhlalutyo olunzulu lwamatyala athile, njenge-payday enokubakho ye-Warner Bros. I-CEO yokuFumana uDavid Zaslav, unokufunda inqaku lethu elihambelanayo: Le Nzuzo yeRhafu eNxulutywayo ithetha i-Warner Bros. I-CEO yokuFumana uDavid Zaslav inokufumana i-Payday ye-800 yezigidi zeedola. Hlala unolwazi lwamva nje lwezemali zesigqeba kunye nokudibanisa. Ukufumana iinkcazo ezicacileyo zezihloko ezintsonkothileyo zemali, qiniseka ukuba uphonononga umxholo omninzi kwi-Seemless.
