Xivumbeko xa nhlangano wa purasi xina nkoka swinene eka vufambisi bya purasi. Switava na xiave eka vufambisi bya timali ta purasi kambe switlhela swi olovisa naku hatlisisa ku tekiwa ka xiboho hambi kuri xibalo lexi faneleke ku hakeriwa hi n’wamapurasi.
Loko u teka xiboho eka xivumbeko xa kahle xa nhlangano waku fambisa purasi, u fanele ku tekela enhlokweni vukona bya mali, muxaka wa purasi, swilaveko swa timali swa purasi, vutihlamuleri, ku avelana vubindzurisi exikarhi ka vinyi varona, matimba yaku teka swiboho, tihakelo na xibalo xakona.
Leswaku u kota ku hlawula xivumbeko xa kahle xa purasi, kuma switsundzuxo kusuka eka vativi va nawu, vatsundzuxi va swatimali, vale bangi xikan’we na vativi va swa xibalo. Swivumbeko swin’wana swa nhlangano wa purasi swi hlamuseriwa laha hansi.
Sole Proprietorship
Purasi ira munhu un’we (hi xitalo n’wamapurasi) loyi a fambisaka purasi. N’winyi wa purasi una nomboro yakwe ya xibalo (VAT number) naswona una vutihlamuleri eka swiboho hinkwaswo leswi tekiwaka naswona ku lahlekeriwa na swikoxo hinkwaswo ehenhla ka purasi, kambe u vuyeriwa hi hinkwaswo leswi purasi ri switisaka kukatsa vubindzurisi.Partnership e Purasini
Ntirhisano wuna vanhu va mbirhi kuya eka 20 naswona vakotaku fikelela mali yotala swinene kutlula loko kuri munhu un’we. Ku lahlekeriwa, swikoxo na vubindzurisi swa avelaniwa naswona swirho hinkwaswo swina vutihlamuleri bya vulawuri bya partnership. Partnership ya hela loko xirho xin’we xihuma eka vuxaka lebyi kumbe xihundza emisaveni.Purasi tani hi Bindzu
Loko purasi rikula, kuri lulamisa xikan’we naku rifambisa tani hi bindzu swinga vuyerisa swinene loko swita eka timhaka ta vufambisi na xibalo. Swirho swa khampani leyi (shareholders) swi avelana vubindzurisi, leswi aviwaka kusuka eka ti dividends. Khamphani i nhlangano wa ximfumu naswona wululamerile bindzu lerikulu ra purasi. Ritala kuva na kufikelela mali yotala, ri fambisiwa hi board yati directors naswona ari yimi kutirha loko un’wana a lova kumbe a huma eka rona.Cooperative
Cooperative yitala kuva yi sunguriwile hi ntlawa wa vanhu, kwalomu ka nkombo wa vona lavangana xikongomelo xo fana- xikombiso, ku sungula ndzhawu yaku endla juzi. Swilaveko leswi swinga kuma mpfuneto wotani hi mbewu kumbe swakudya hi nxavo wale hansi hikwalaho ka matimba yaku tivulavulela. Leswi swinga fikeleriwa ku antswa tani hi ntlawa kutlula loko kuri munhu un’we. Xikongomelo nkulu xa cooperative tani hi xivumbeko xa ikhonomi iku hlohletela swirho hiku nyika vukorhokeri, ematshan’wini yaku endla vubindzurisi. Swiboho mayelana na swiboho swa vufambisi swi endliwa hi vurhangeri bya cooperative.Purasi tani hi Trust
Trust yitala ku endleriwa xikongomelo xa xibalo na ndzhaka (ngopfu ngopfu eka vana lavanga ehansi ka malembe ya 18) naswona yina swirho swo sukela eka 1 kuya eka 20, leswi vuriwaka ti trustees. Ti trustees tina vutihlamuleri byaku fambisa trust. Loko trustee yi hundza emisaveni, kuya emahlweni ka trust swiya hi trust deed.A Close Corporation
Close corporation i xivumbeko xa bindzu xoka xinga durhi na swakahle swa khamphani, kambe swingari ximfumo ngopfu. Swirho, leswingavaka kwalomu ka xin’we kuya eka khume wa vanhu, aswina vutihlamuleri eka swikoxo kumbe ku lahlekeriwa, ehandle ka laha vanga endla nsayino tani hi vapfuneti. Vubindzurisi byi aviwa kuya hi ntwanano lowunga tsariwa ehansi naswona swirho hinkwaswo swi hoxa xandla eka vufambisi naku teka swiboho swa close corporation. Close corporation ayi yimi ku tirha loko ku hundza emisaveni xirho xa yona.Translated by Ike Ngobeni