Financiële Zaken: Eigen Vermogen en Voorzieningen

Eigen Vermogen (Equity)

• Geplaatst aandelenkapitaal: This is the company's authorized share capital, less any shares that are not yet issued (in a holding/portfolio).
• Agioreserve: Extra money paid by investors when purchasing shares, above the nominal share value.
• Herwaarderingsreserve: A legal reserve resulting from re-evaluating fixed assets. Any decrease in value is first deducted from this reserve. If the reserve reaches €0, the remaining loss is written off against the year's profit in which the decrease occurred.
• Wettelijke reserve: This reserve arises from legal regulations, often related to asset value or existence, and cannot be distributed as profit.
• Statutaire reserve: A reserve based on the company's statutes (articles of association).
• Overige reserve: All reserves that don't fall under the above categories, including general reserves and dividend reserves, used to stabilize dividends.

Voorzieningen (Provisions)

• Garantievoorziening: A provision for potential costs associated with product guarantees, spread evenly over time.
• Voorziening groot onderhoud: A provision is created to account for major maintenance costs on fixed assets that occur periodically.
• Pensioenvoorziening: A provision for retirement benefits, contributed to by both employees and the company. Part of the provision is often held by external insurance companies or pension funds.

Schulden (Liabilities)

• Long-term liabilities: These include (convertible) bond issues, mortgages, advances, payments to group companies or pensions.
• Short-term liabilities: Include debts due within the next year, accounts payable, accrued expenses, taxes and social security contributions, and current liabilities to banks.
• Convertible bonds: Bonds that can be exchanged for company shares under specific conditions. Benefits include fixed interest payments and preferential treatment during liquidation. Companies benefit from a lower interest rate compared to direct share issuance.

Test je kennis over het eigen vermogen en de verschillende soorten voorzieningen binnen een bedrijf. Dit quiz behandelt onderwerpen zoals geplaatst aandelenkapitaal, agioreserve, en wettelijke reserves. Ontdek of je de concepten rondom financiële reserves en verplichtingen begrijpt!