, HOOFSTUK 9: BELEGGING: SEKURITEITE
1. Verduidelik die funksies van die JSE:
• Dien as ‘n skakel tussen beleggers en maatskappye.
• Dien as ‘n barometer vir ekonomiese toestande.
• Monitor aandelemakelaars se aktiwiteite.
• Stel klein beleggers in staat om aandele in groot maatskappye te koop.
• Hou beleggers ingelig deur aandeelpryse daagliks in koerante en ander
media te publiseer.
2. Beleggingsbesluite
Opbrengs op belegging(OOB)
• Verwys na inkomste uit die belegging, naamlik rente, dividende of
kapitaalgroei op die oorspronklike bedrag belê.
• Die opbrengs moet aangedui word as netto na-belasting-wins op die
belegging.
• Opbrengs kan in die vorm van kapitaalwins wees, waar die bate se
waarde toegeneem het.
Risiko
• Verwys na die kans dat die bedrag belê in waarde kan verminder, weens
onvoorsiene omstandighede.
• Hoe hoër die potensiële opbrengs, hoe hoër is die risiko vir ‘n potensiële
verlies.
• Voorbeeld: belegging in aandele het ‘n hoër risiko as ‘n belegging in ‘n
vaste deposito.
Likiditeit
• ‘n Bedrag kapitaal kan in ‘n soort belegging belê word, wat maklik in
kontant omgeskakel kan word.
• Die term likiditeit word gebruik om die eenvoudigheid en tempo waarteen
beleggers hulle belegging in kontant kan omskakel, te beskryf.
• Voorbeeld: ‘n belegging in ‘n spaarrekening is makliker omskepbaar in
kontant as ‘n belegging in ‘n vaste deposito wat gewoonlik vir ‘n
vasgestelde tydperk belê word.
Belasting
• ‘n Goeie belegging sal goeie na-belastingopbrengs oplewer.
• Inkomstebelasting implikasies moet oorweeg word om sodoende ‘n hoë
na-belastingopbrengs te verseker.
• Belastingkoerse is nie noodwendig dieselfde vir verskillende soorte
beleggings nie.
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