Nkhaniyi iulula mbali zonse zomwe zimafotokoza za Maziko, momwe amapangidwira komanso momwe amagwirira ntchito. Kutengera kukulitsa pang'ono zidziwitso zonse zomwe zikuphatikiza zomwe zikugwirizana ndi mabungwewa komanso kukula ndi zosowa zomwe amafunikira mu lililonse la izi.
Maziko ndi chiyani?
Monga kukhazikitsidwa mu Art. 2 ya Law 50/2002 pa Maziko, Maziko ndi awa:
"Mabungwe omwe siopindulitsa omwe, mwa kufuna kwa omwe adawapanga, amakhala ndi zotsatira zokhalitsa pazinthu zawo kuti akwaniritse zofuna zawo"
ndipo chifukwa chake, amatetezedwa ndi Art. 34.1 yamalamulo aku Spain.
Kodi maziko a maziko ndi otani?
- Onse poyamba amafunika malo.
- Ayenera kutsatira zolinga zokomera aliyense.
- Sipangidwa ndi zibwenzi.
- Alibe mzimu wopindulitsa.
- Akakhala ndi kuthekera kwa boma, amayang'aniridwa ndi Foundations Law 50/2002, akakhala m'magulu opitilira umodzi kapena ngati Autonomous Community ilibe malamulo. Komabe, azilamulidwa ndi malamulo amderalo, pakakhala milandu monga Community of Madrid pomwe pali Lamulo pa Maziko a Autonomous Community.
Pokumbukira izi zomwe zatchulidwa pamwambapa, ziyenera kukumbukiridwa kuti kusakhala ndi zolinga zopindulitsa kumatanthauza kuti zabwino kapena zochuluka zachuma zomwe zimapangidwa pachaka sizingagawidwe. Koma, ngati ziwonetsero izi zitha kupangidwa:
- Pezani zotsalira zachuma kumapeto kwa chaka.
- Chitani mapangano antchito mkati mwa Foundation.
- Pangani zochitika zachuma zomwe zingapangitse zotsalira zachuma.
- Zotsalira zomwe a Foundation adakhazikitsanso kuti akwaniritse zolinga za bungweli.
Kodi malamulo ake ndi ati kuti apange maziko?
Constitution of a Foundation imachitika movomerezeka kudzera mu chikalata chovomerezeka, chomwe chimakhala ndi zolemba zomwezi komanso momwe zinthu zomwe zidakhazikitsidwa mu Article 10 ya Law 50/2002, ya maziko, ndizo:
- Ngati iwo ndi anthu achilengedwe, mayina ndi mayina, zaka ndiukwati wa woyambitsa kapena woyambitsa, ngati ali ovomerezeka, dzina kapena dzina la kampani. Ndipo pazochitika zonsezi, mayiko, adilesi ndi nambala yodziwika misonkho ndiyofunikira.
- Mphatso, kuwerengera, mawonekedwe ndi zenizeni za zoperekazo.
- Malamulo onse a Foundation.
- Kudziwika kofananira kwa anthu omwe ali m'gulu lolamulira, ndikuvomerezeka kulikonse ngati kupangidwa pakadali pano.
Ponena za Malamulowa, zotsatirazi ziyenera kulembedwa:
- Dzinalo la Bungweli lomwe liyenera kutsatira zomwe Art.5 ili m'Chilamulo cha Maziko.
- Zolinga zoyambira.
- Adilesi yakunyumba ya Foundation ndi dera lomwe zochitika zake zichitike.
- Khazikitsani malamulo oyambira pakugwiritsa ntchito chuma kuti akwaniritse zolinga zoyambira ndikuzindikira omwe adzapindule.
- Malamulo a Board of Trustees, malamulo osankhidwa ndi kusinthidwa kwa mamembala omwe akupanga izi, zomwe zimapangitsa kuti achotsedwe, mphamvu ndi njira yolingalirira ndikusintha malingaliro.
- Malamulo ena onse momwe woyambitsa kapena oyambitsa ali ndi mphamvu zokhazikitsira.
Chidziwitso: Pokhazikitsa Statement of the Foundation, ziyenera kukumbukiridwa kuti:
"Kupereka kulikonse kwa Statistics of the Foundation kapena chiwonetsero chilichonse cha chifuniro cha woyambitsa kapena oyambitsa chomwe chimaonedwa ngati chosemphana ndi Lamulo chidzawerengedwa kuti sichikukhazikitsidwa, pokhapokha pokhapokha ngati lamuloli likukhudzidwa. Poganizira izi, a Foundation sadzalembetsedwa ku Registry of maziko ”.
Momwe mungapangire maziko?
Kuti pakhale kukhazikitsidwa kwa maziko ndikofunikira: woyambitsa kapena woyambitsa, banja ndi zolinga kapena zolinga zina, monga zakhazikitsidwa mu Art. 9 ya Law 50/2002 pa Maziko, chifukwa cha izi, pali njira zotsatirazi :
Zojambula 9. Zokhudza Njira Zoyendetsera Ntchito.
- Maziko atha kupangidwa ndi zochitika pakati pa vivos kapena mortis causa.
- Ngati ili lamulo lachitetezo cha inter vivo, njirayi idzachitika polemba chikalata chaboma chokhala ndi zomwe zatsimikizidwa munkhani yotsatira.
- Ngati Foundation imapangidwa ndi manda, njirayi idzachitika motsatira umboni, kukwaniritsa kukwaniritsidwa kwa zofunikira zomwe zatchulidwa m'nkhani yotsatirayi kuti chikwaniritse malamulowa.
- Ngati zichitika kuti pamalamulo a maziko a act mortis causa, woperekayo adadzipereka pakukhazikitsa chifuniro chake chokhazikitsira maziko ndikuchotsa chuma ndi ufulu wa mphatsoyo, chikalata chaboma chokhala ndi zofunikira zina za Lamuloli idzaperekedwa ndi wofalitsa maumboni ndipo, polephera, ndi omwe adzalandire chipangano. Ngati zili choncho kuti kulibe, kapena kulephera kutsatira lamuloli, chikalatacho chidzaperekedwa ndi a Protectorate ndi chilolezo choweruza chisanachitike.
Mulimonse momwe zingakhalire, zikuwunikiridwa kuti ndikofunikira kukhazikitsa zikalata zaboma zamalamulo a Foundation ndikulembetsa mu Registry of maziko malinga ndi Art. 3, 7 ndi 8 ya Royal Decree 384/1996, ya Marichi 1 yomwe imavomereza lamulo la Registry of State Competency maziko. Komabe, mpaka Registry of Foundations of state stateability itayamba kugwira ntchito, zolembetsa zomwe zilipo pakadali pano zidzatsalira, malinga ndi Transitory Provision ya Royal Decree 1337/2005, ya Novembala 11, yomwe imavomereza oyang'anira maboma a Foundations Regulation.
Zolemba zazikulu ndi izi:
- Maziko aboma achitetezo - Protectorate and Registry of Welfare maziko (Unduna wa Zaumoyo, Ntchito Zachitukuko ndi Kufanana).
- Nenani maziko azikhalidwe - Kuteteza Unduna wa Zachikhalidwe. Plaza del Rey, pansi pa 1-2th (Kumanga Zipinda zisanu ndi ziwiri). Mafoni: 91 701 72 84. http://www.mcu.es/fundaciones/index.html. imelo: [imelo ndiotetezedwa]
- Maziko a State Environmental - Registry ya Protectorate ndi Registry of Environmental maziko. Plaza de San Juan de la Cruz, s / n 28073 Madrid. Telefoni: 597 62 35. Fakisi: 597 58 37. http://www.mma.es.
- Maziko Aboma a Sayansi ndi Ukadaulo - Kuteteza Unduna wa Sayansi ndi Ukadaulo. Paseo de la Castellana, 160 28071, Madrid.
- Maziko a gulu lina, omwe gawo lawo ndi Community of Madrid - Registry of Associations of the Community of Madrid, C / Gran Vía, 18 28013. Telefoni: 91 720 93 40/37.
Kodi maziko a ntchito ndi otani?
Kuchita ntchito ya Foundation, chikalata ndi chikalata chake zitakhazikitsidwa ndikulembetsa, ndikukwaniritsa zofunikira zonse za Treasure zomwe zachitika mgulu la Office of Prosecutor's Office, Foundation yomwe idakhazikitsidwa iyenera kusunga Bukhuli mpaka tsiku. la Maminiti ndi Ma Accounting, lokhazikitsidwa mu Malamulo Osinthira a General Accounting Plan ndi Malamulo a Zambiri Zamabungwe azinthu zopanda phindu. Mafotokozedwe a Minute Book ndi Accounting apangidwa pansipa.
- Buku la miniti: Ili ndi buku lomwe lili ndi mapepala okhala ndi manambala komanso omangidwa, momwe magawo amabungwe olamulira a Foundation adzalembedwera, kutchulapo za mapangano omwe adalandiridwa. Iyenera kusungidwa motsatira nthawi ndipo, ngati mwangozi tsamba lomwe silinalembedwe kapena lomwe silinagwiritsidwe ntchito lasiyidwa, liyenera kufafanizidwa kuti zipewe kutanthauzira komwe sikukugwirizana ndi kukula kwa magawowo. Zambiri zomwe ziyenera kusonkhanitsidwa muzolemba zonse ndi izi:
- Thupi lomwe limakumana.
- Tsiku, nthawi ndi malo amsonkhano.
- Imbani nambala (Yoyamba ndi Yachiwiri).
- Othandizira (dzina lodziwika kapena manambala).
- Dongosolo la tsikulo.
- Kukula kwa msonkhano kumene zifukwa zazikulu zokhudzana ndi anthu omwe amawateteza zafotokozedwa.
- Mapangano onse adalandiridwa.
- Njira zogwiritsa ntchito mapangano ndi zotsatira zake.
- Siginecha ya mlembi ndi VºBº wa Purezidenti, pokhapokha Malamulo akuwonetseratu kufunikira kwamasaina ena.
Mphindi zonse zomwe zimapangidwa mgawoli ziyenera kuperekedwa pamsonkhano wotsatira wa thupi lomwe likufunsidwa kuti livomerezedwe, komwe, mfundo yoyamba yomwe ikukambitsidwe tsikuli ndi kuwerenga ndi kuvomereza mphindi za msonkhano wapitawo.
- Kuwerengera, kuwerengetsa ndi mapulani a zochita: Lamulo la Foundations lakhazikitsa zosintha zatsopano pazinthu zowerengera ndalama, ndikukhazikitsa udindo wa mabungwewa monga tafotokozera pansipa:
- Maziko onse ayenera kusunga Daily Book ndi Book of Inventories ndi maakaunti apachaka.
- A Board of Trustee a Foundation ayenera kuvomereza maakaunti pachaka mkati mwa miyezi isanu ndi umodzi kuyambira kumapeto kwa chaka chachuma.
- Maziko amatha kupanga maakaunti awo apachaka pamitundu yosinthidwa, akakwaniritsa zofunikira zamakampani ogulitsa.
- Ndikofunikira kukapereka maakaunti a Foundation Foundation kuakaunti.
- Maakaunti onse apachaka adzayenera kuvomerezedwa ndi Board of Trustees of the Foundation, yomwe iperekedwe kwa Protectorate pasanathe masiku khumi akuvomerezeka.
- Mbali inayi, Board of Trustee ikonzekera ndikutumiza ku Protectorate pulani yantchito, yomwe ikuwonetsa zolinga ndi zochitika zomwe zikuyembekezeka kuti zichitike mchaka chachuma chotsatira.
- Momwemo, momwe ntchito zachuma zikuchitikira, Foundation's Accounting iyenera kutsatira zomwe zili mu Commerce Code, ndipo maakaunti ophatikizidwa apachaka amayenera kupangidwa pomwe maziko ali mulimonse mwazomwe zimaperekedwa. .
- Ntchito zofananira zokhudzana ndi kusungitsa maakaunti ndikuvomerezeka kwamabuku a Foundations of State Competition ndi ku Registry of Foundations of State.
- Boma likuwunikanso Malamulo Osintha Mapulani a General Accounting Plan ndi Malamulo a Zambiri Za Bajeti a mabungwe omwe siopanga phindu mkati mwa chaka chimodzi (1) kuyambira pomwe lamuloli lidayamba kugwira ntchito, komanso kuvomereza malamulo okonzekera kuchitapo kanthu dongosolo la mabungwe omwe atchulidwa.
