Iyo ins uye kunze kwekambani yepamutemo-tier kambani

Iyo yemutemo mbiri-tier kambani inzira yakasarudzika yekambani inogona kunyorera kuNV neBV (pamwe nemubatanidzwa). Izvo zvinowanzofungidzirwa kuti izvi zvinongoshanda chete kumapoka epasi rese anoshanda nechikamu chezviitiko zvavo muNetherlands. Zvisinei, izvi hazvirevi hazvo kuti ndizvo zvazviri; mamiriro ehurongwa anogona kushanda nekukurumidza kupfuura zvaungatarisira. Ichi chinhu chinofanirwa kudzivirirwa here kana kuti zvakare chine zvazvakanakira? Ichi chinyorwa chinokurukura ins uye kunze kwekambani yepamutemo-tier uye inoita kuti iwe ugone kuongorora kwakakodzera mhedzisiro yayo.

Iyo ins uye kunze kwekambani yepamutemo-tier kambani

Chinangwa chekambani yepamutemo-tier kambani

Kambani yepamutemo-mbiri tier yakaunzwa mune yedu yepamutemo sisitimu nekuda kwekuvandudzwa kwegozha muridzi pakati pezana ramakore rapfuura. Iko kwaimbove nevazhinji vagovana vakazvipira kwenguva yakareba, zvakava zvakajairika (kunyangwe zvemari yepenjeni) kuisa mari pfupi mukambani. Sezvo izvi zvakare zvakatungamira mukubatanidzwa kushoma, iyo General Musangano weVanogovana (pano 'GMS') yakanga isingakwanise kutarisira manejimendi. Izvi zvakatungamira mudare reparamende kuunza iyo yepamutemo mbiri-tier kambani muma1970s: yakasarudzika fomu rebhizinesi umo kwakasimba manejimendi inotsvakwa muchiyero pakati pevashandi nemari. Chiyero ichi chinoitirwa kuti chiwanikwe nekusimbisa mabasa nemasimba eSupervisory Board (pano 'SB') uye nekuunza Work Council nekuparadza kwesimba reGMS.

Nhasi, kusimudzira uku kwekugovana kuchine basa. Nekuti iro basa revazhinji vagovana mumakambani makuru nderekungoita, zvinogona kuitika kuti boka diki revatambi vanotungamira maGMS uye vanoshandisa simba rakakura pamusoro pevatariri. Iyo ipfupi nguva yekugovana inokurudzira chiratidzo chenguva pfupi umo zvikamu zvinofanirwa kuwedzera muukoshi nekukurumidza sezvazvinogona. Aya maonero akatetepa ezvinodiwa nekambani, sevamiririri vekambani (sevashandi vayo) vanobatsirwa nekuratidzwa kwenguva refu. Iyo Corporate Governance Code inotaura nezve 'kwenguva refu kukosha kukosha' mune ino mamiriro. Ndosaka iyo yemutemo-maviri-tier kambani ichiri yakakosha fomu fomu nhasi, iyo inotarisira kugadzirisa zviyero zvevabatsiri zvido.

Ndeapi makambani anokodzera hurongwa hwechimiro?

Mitemo yemitemo miviri-miviri (inonzi zvakare mamiriro ehurongwa kana 'dhizaini' muchiDutch) haimanikidzwe nekukasira. Mutemo unogadza zvinodikanwa izvo kambani inofanirwa kusangana pamberi pekunyorera kunogona kumanikidzwa mushure menguva yakati (kunze kwekunge paine kuregererwa, kuchakurukurwa pazasi). Izvi zvinodiwa zvakatemwa muchikamu 2: 263 yeDutch Civil Code ('DCC'):

  • The kunyoreswa capital yekambani pamwe chete nezvakachengetedzwa zvakataurwa pachiyero kusanganisira zvirevo zvinotsanangurwa dai wango chitsama chakatemwa neRoyal Decree (parizvino yakatarwa pa € 16 mamiriyoni). Izvi zvinosanganisira zvakare zvakadzikinurwa (asi zvisina kubviswa) masheya uye zvese zvakavanzika zvakachengetwa sezvakaratidzwa mune zvinotsanangurwa zvinyorwa.
  • Iyo kambani, kana inovimba nayo kambani, yakagadzira Anoshanda Kanzuru zvinoenderana nechisungo chepamutemo.
  • Vanosvika zana vashandi muNetherlands vanoshanda nekambani uye nekambani inoenderana nayo. Icho chokwadi chekuti vashandi havasi vechigarire kana chenguva yakazara basa hachiite basa mune izvi.

Chii chinonzi kambani inovimba nayo?

Pfungwa yakakosha kubva pane izvi zvinodiwa ndeye inotsamira kambani. Iko kunowanzo kuve nekufungidzira zvisirizvo kwekuti mitemo yehutatu-tier haishande kukambani yemubereki, semuenzaniso nekuti haisi iyo kambani yevabereki yakagadzira iyo Work Council asi iyo inotsigira kambani. Saka zvakakoshawo kuti utarise kana mamwe mamiriro akasangana maererano nemamwe makambani mukati meboka. Aya anogona kuverengerwa semakambani anovimba (zvinoenderana nechinyorwa 2: 152/262 DCC) kana vari:

  1. munhu wepamutemo kune iyo kambani kana imwe kana mamwe makambani anovimba, chete kana akabatana uye kune yayo kana yavo account, batsira kanenge hafu yemari yakanyoreswa,
  2. kambani ine bhizinesi rakanyoreswa mubhuku rezvokutengeserana uye iyo iyo kambani kana inovimba kambani ine chikwereti chakazara semubatsiri kune vechitatu mapato pazvikwereti zvese.

Kuzvidira kunyorera

Pakupedzisira, zvinogoneka kushandisa iyo (izere kana kudzikiswa) maviri-tier bhodhi system nokuzvidira. Muchiitiko ichocho, chete chechipiri chinodikanwa chine chekuita neMabasa Council ndicho chinoshanda Mitemo yemitemo miviri-miviri inozoshanda nekukurumidza painenge yabatanidzwa muzvinyorwa zvekambani zvesangano.

Kuumbwa kwekambani yepamutemo-tier kambani

Kana iyo kambani ikazadzisa izvo zvataurwa pamusoro, inonyoreswa zviri pamutemo se'kambani hombe '. Izvi zvinofanirwa kutaurwa kune rejista rezvekutengesa mukati memwedzi miviri mushure mekugamuchirwa kwemaakaundi egore neGMS. Kuregererwa kwekunyoreswa uku kunoverengerwa semhosva yezvehupfumi. Uyezve, chero munhu anofarira zviri pamutemo anogona kukumbira dare kuti rinyora. Kana iko kunyoreswa kwave kuri mune rejista rezvekutengeserana nekuenderera kwemakore matatu, mamiriro ehurongwa anoshanda. Panguva iyoyo, zvinyorwa zvesangano zvinofanirwa kunge zvakagadziriswa kufambisa iyi hurumende. Iyo nguva yekushandiswa kwemitemo yepamutemo-maviri-matanga haitange kumhanya kudzamara kunyoreswa kwaitwa, kunyangwe kana chiziviso chakasiiwa. Kunyoreswa kunogona kukanganiswa mukati menguva kana kambani isisakwanise zvinodiwa zviri pamusoro. Kana iyo kambani yaziviswa kuti inoenderana zvakare, iyo nguva inotanga kubva pakutanga (kunze kwekunge nguva yacho yakanganisa zvisirizvo).

(Partial) kuregererwa

Icho chiziviso chisungo hachishande mune kesi yekuregererwa kwakazara. Kana iyo mamiriro ehurongwa achishanda, izvi zvinomira kuvapo pasina nguva yekumhanya. Kuregererwa kunotevera kunotevera kubva kumutemo:

  1. Iyo kambani iri inotsamira kambani yesangano repamutemo kune iyo izere kana kudzikisira mamiriro ehurongwa. Mune mamwe mazwi, iyo subsidiary inosunungurwa kana (mitigated) maviri-tier board system ichishanda kumubereki, asi zvinopesana hazvitungamire kuregererwa kwemubereki.
  2. The kambani inoshanda seye manejimendi uye kambani yemari muboka repasi rese, Kunze kwekuti vashandi vanoshandirwa nekambani uye nemakambani emakambani ndeavo vazhinji vanoshanda kunze kweNetherlands.
  3. Iyo kambani mune ingangoita hafu yemari yakapihwa inobatanidzwa mu a mubatanidzwa pamwe nemasangano maviri epamutemo zvinoenderana nehurongwa.
  4. Iyo kambani yebasa ndeye yepasi rose boka.

Iko zvakare kune kwakadzikiswa kana kushomeka kwemaitiro ehurongwa emapoka epasi rose, umo iyo SB isina kupihwa mvumo yekugadza kana kudzinga manejimendi mamodare. Chikonzero cheichi ndechekuti kubatana uye marongero mukati meboka nekambani yepamutemo-tier yakaputswa. Izvi zvinoshanda kana imwe yeanotevera kesi akamuka:

  1. Iyo kambani i (i) mbiri-tier board kambani iyo (ii) inokwana hafu yemari yakapihwa inobatwa ne (Dutch kana yekune dzimwe nyika) kambani yevabereki kana kambani inovimba uye (iii) ruzhinji rwe boka 'Vashandi vanoshanda kunze kweNetherlands.
  2. Inenge hafu yemari yakapihwa yekambani yepamutemo-tier inobatwa nemakambani maviri kana anopfuura pasi pe mubatanidzwa kurongeka (kubatirana kurongeka kurongeka), vazhinji vevashandi mukati meboka ravo vanoshanda kunze kweNetherlands.
  3. Inenge hafu yemari yakapihwa inobatwa nekambani yemubereki kana kambani yayo inoenderana pasi pekudyidzana kurongeka iyo iri yega kambani yepamutemo-tier kambani.

Mhedzisiro yehutongi hwechimiro

Kana nguva yapera, kambani inofanirwa kugadzirisa zvinyorwa zvayo zvesangano zvinoenderana nemitemo inodzora maviri-tier board system (Zvinyorwa 2: 158-164 yeDCC yeNV uye Zvinyorwa 2: 268-2: 274 zve iyo DCC yeBV). Iyo mbiri-tier kambani inosiyana nekambani yakajairwa pane anotevera mapoinzi:

  • The kugadzwa kwebhodhi revatariri (kana imwe-tier bhodhi dhizaini zvichienderana neChipiri 2: 164a / 274a yeDCC) zvinosungirwa;
  • The SB ichapihwa masimba akapamhama pamubhadharo wemasimba eGMS. Semuenzaniso, iyo SB ichapihwa mvumo yekubvumidzwa maererano nezvakakosha manejimendi sarudzo uye (pasi pehutongi hwakazara) inokwanisa kugadza uye kudzinga vatungamiriri.
  • The nhengo dzeSB dzinogadzwa neGMS pachisarudzwa neSB, chikamu chimwechete pazvitatu chenhengo chinogadzwa neAnoshanda Council.. Kusarudzwa kwacho kunogona kungorambwa nevazhinji kwazvo vanomiririra chinenge chikamu chimwe muzvitatu cheguta rakapihwa.

Maumbirwo ehurongwa anoshora?

Simba revadiki, vanoita zvematongerwo enyika uye vanogovana zvavo vane purofiti vanogona kudzikisirwa nehurongwa hwehurongwa. Izvi zvinodaro nekuti iyo SB, kuburikidza nekuwedzera kwesimba rayo, inogona kutarisa pazvinhu zvakasiyana siyana mukati mekufarira kwekambani, kusanganisira kufarira kweanogovana, izvo zvinobatsira vanobatika munzira yakazara pamwe nekuenderera mberi kwekambani. Vashandi vanowanawo simba mugadziriro yekambani, nekuti iyo Work Council inogadza chetatu cheSB.

Kurambidzwa kwekugovana kwevashandi

Nekudaro, iyo yepamutemo-maviri-tier kambani inogona kuve isinganetsi kana mamiriro akasimuka anotsauka kubva kune epfupi-yenguva yekugovana yekugovana. Izvi zvinodaro nekuti vazhinji vane masheya, avo vakambopfumisa kambani nesimba ravo uye kuona kwenguva refu (se, semuenzaniso, mumabhizinesi emhuri), vane mashoma mukutonga kwavo neayo maviri-tier board system. Izvi zvinogona zvakare kuita kuti kambani isanyanye kukwezva kune vekunze capital. Izvi zvinodaro nekuti kambani yepamutemo-maviri-tier haichakwanise kushandisa kodzero dzekugadzwa uye kudzingwa basa - iko kunosvika kwakanyanya kuita kwekutonga uku - uye (kunyangwe muhutongi hwakadzikiswa) kushandisa kodzero yevhoti pane zvakakosha manejimendi zvisarudzo . Kodzero dzasara dzekurumbidza kana kupokana uye mukana wekudzingwa mukati mechingori mumvuri wakachenuruka weizvi. Iko kushuvira kweyemutemo maviri-tier system saka zvinoenderana nemugovani tsika mukambani.

Yakagadzirwa-yakagadzirirwa mamiriro ehurongwa

Zvakangodaro, zvinokwanisika kuita mamwe marongero ekugovana vagovana vekambani mukati memiganhu yemutemo. Semuenzaniso, kunyangwe zvisingaite muzvinyorwa zvesangano kudzikamisa kubvumidzwa kwesarudzo dzakakosha dzevatungamiriri neSB, zvinokwanisika kukumbira kubvumidzwa kweimwe nhengo yemubatanidzwa (semuenzaniso GMS) yezvesarudzo izvi futi. Kune izvi, yakajairwa mitemo yekugadzirisa zvinyorwa zvesangano zvinoshanda. Kunze kwekutsauka muzvinyorwa zvesangano, chibvumirano chakatsauka chinogoneka. Nekudaro, izvi hazvikurudzirwe nekuti hazvimanikidzike mumutemo wekambani. Nekuita zvinogamuchirwa zviri pamutemo kumitemo yepamutemo-mbiri, zvinokwanisika kutsvaga nzira muhurumende inokodzera kambani, kunyangwe ichiita chikumbiro.

Iwe uchine mibvunzo here nezve mamiriro ehurongwa mushure mekuverenga chinyorwa ichi, kana iwe ungade rakagadziriswa zano pane ehurongwa hwehurumende? Zvino ndokumbirawo ubate Law & More. Magweta edu ane hunyanzvi mumutemo wekambani uye vanofara kukubatsira!

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