Daim Ntawv ntawm Statement of Owner Equity, kho kom haum qhov kev hloov ntawm cov nyiaj equity thaum pib ntawm daim ntawv balance sheet rau qhov xaus ntawm daim ntawv balance sheet from daim teb lub lag luam.
Piav Kom Meej:
Tus tswv teb qhov nyiaj equity, los yog qhov lub lag luam raug nyiaj ntau npaum cas, yog tus tswv li (share) ntawm cov khoom assets ntawm lub lag luam thiab yog qhov es siv los luj xyuas nws lub dag zog ntawm nyiaj txiag. Cov lo lus “owner equity” thiab “net worth” txhais tib yam nkaus thiab siv lo twg los yeej tau. Daim ntawv cob qhia ntawm pawg neeg The Farm Financial Standards Council (FFSC) guidance hais kom siv lo “owner equity” thaum hais txog lub lag luam ntawm daim teb nkaus xwb, thiab siv lo “net worth” thaum muab cov ntaub ntawv ntawm lub lag luam thiab cov ntaub ntawv ntawm tus kheej los tso ua ke rau hauv daim ntawv.
Soj ntsuam saib kom zoo ntawm daim ntawv statement of owner equity yuav muaj kev nkag siab seb qhov kev hloov ntawm tag nrho cov nyiaj equity puas yog vim yog qhov kas nplais los yog tsis yog (piv txwv, kas nplais los yog poob peev), cov khoom capital muaj kas nplais los yog poob peev los ntawm muag cov khoom assets, cov khoom contributed capital, los yog ib qho revaluation of assets. Rov muab saib es kho kom haum kuj yog txiav txim xyuas seb puas muaj tej qho yuam kev kom thiaj li ua kom tiav daim ntawv balance sheet.
Ib lub hom phiaj txog nyiaj txiag ib txwm muaj mas yog kom tau tag nrho cov nyiaj hu ua accumulation of equity. Hloov ntawm cov nyiaj equity mas yog los ntawm peb qhov chaw – cov nyiaj seem thaum them nuj nqi tag (retained earings), contributed capital thiab valuation equity. Muaj kev hloov es nce rau cov nyiaj equity los ntawm ib qho chaw twg yeej zoo rau tus tswv teb tab sis yog muaj qhov nyiaj ntxiv rau equity es yog los ntawm cov nyiaj seem thaum them nuj nqi tag (retained earings) txhais tau tias qhov kev khiav lub lag luam nkaus xwb yeej muaj kev kas nplais thiab muaj nyiaj equity.
Cov nyiaj seem thaum them nuj nqi tag:
Qhov muaj siab tshaj plaws ntawm daim ntawv statement of owner equity ces yog qhia kom paub tias nyiaj ntau npaum cas thiab qhov twg yog qhov hloov ntawm cov nyiaj equity. cov nyiaj seem thaum them nuj nqi tag (retained earings) qhia tag nrho cov nyiaj kas nplais (cov nyiaj khwv tau nyob hauv daim ntawv income statement). Nws yog cov nyiaj khwv tau es yeej tsis tau siv tawm ntawm lub lag luam thiab siv kom ntsuas tau lub lag luam qhov kev peev xwm khiav lag luam kom muaj kev kas nplais.
Cov Khoom:
Contributed capital yog cov nyiaj equity es tau muab pub rau lub lag luam los ntawm lwm qhov chaw es tsis yog lub lag luam tsim. Nws kuj yog muab los ntawm tus tswv los ntawm lwm qhov chaw los es tsis yog los ntawm daim teb lso, los ntawm niam thiab txiv los yog lwm tus neeg ua lag luam (investors). Qhov Contributed capital kuj yuav tau soj ntsuam saib mus ntxiv kom paub tias kev peb los kiag qhov chaw twg los.
Valuation Equity:
Valuation equity yog qhov nqi tias lub lag luam raug tus nqi li cas raws li kev yuav vaj tsev tam sim no (market value) piv rau tus nqi ntawm qhov khoom los yog hauv phau ntawv (book value). Piv txwv, nce qhov muaj nqi ntxiv rau lub tsev piv rau qhov nqi es xub yuav lub tsev ces yog cov nyiaj equity muaj ntxiv rau tus tswv. Txawm li ntawd los, tsis yog cov nyiaj equity es yog los ntawm qhov kev khiav lub lag luam (cov nyiaj seem thaum them nuj nqi tag (retained earings) los yog muab pub rau lub lag luam (contributed capital), tab sis yog cov nyiaj muaj ntxiv rau tus tswv los ntawm qhov es lub tsev nce nqi lawm. Valuation equity kuj yuav pab lub dag zog kom tswj tau kom lub lag luam muaj kev kas nplais.
Qhia lub ntsiab lus:
Daim ntawv statement of owner equity tej zaum kuj yuav tsis siv rau daim teb lub lag luam nkaus xwb. Tag nrho cov nyiaj total equity tso ua ke ntawm daim ntawv balance sheet (daim teb lub lag luam thiab tus kheej li ntiag tug) yuav muaj ib pawg ntxiv kom paub txog cov nyiaj es tsis yog los ntawm daim teb (non-farm equity). Cov nyiaj equity es tsis yog khwm tau los ntawm daim teb lub lag luam yeej txawv li qhov contributed capital rau daim teb lub lag luam. Cov nyiaj es tsis yog los ntawm daim teb (non-farm equity) yuav tsum tau qhia kom paub thiab qhia kom paub ntxiv txog tus neeg es muab cov khoom no pub.
Nws yog ib qho tseem ceeb es ua ntej tshaj plaws kom paub thiab nkag siab txog qhov hloov ntawm tag nrhov cov nyiaj (changes in total equity), ua ntej yuav xaus lus txog tias khwv tau nyiaj li cas tam sim no. Daim ntawv statement of owner equity yog tsim kom paub txog tias khwv tau nyiaj li cas tam sim no ntawm daim teb lub lag luam.
References: Farm Financial Standards Council. (2021, January). Financial guidelines for agriculture.
Understanding the Statement of Owner Equity (2021), drafted by Jenny Vanderlin, UW Center for Dairy Profitability; reviewed by Kevin Bernhardt, UW Center for Dairy Profitability/UW-Platteville, and Katie Wantoch, UW-Madison, Division of Extension.
Daim ntawv no yog muaj raws li cov hauj lwm tau txhawb los ntawm USDA/NIFA under Award Number 2018-70027-28586.
