(1) Ngā mātāpono o te tohatoha hua
Ka whakatinanahia e te kamupene tētahi kaupapa here tohatoha hua pumau, tonu hoki. Me aro te tohatoha hua ki ngā hokinga moni haumi tika ki ngā kaipupuri moni, me pupuri tonu te haere tonu me te pumau o te tohatoha hua, me te whai i ngā ture me ngā whakaritenga e tika ana; me whai whakaaro hoki te tohatoha hua a te kamupene ki ngā moni tika a te kamupene. Kaua te mātāpono o te tono e neke ake i te whānuitanga o ngā hua ka taea te tohatoha, ā, kaua hoki e whakararu i te kaha o te kamupene ki te haere tonu i tana mahi.

(2) Te momo tohatoha hua
Ka taea e ngā kamupene te tohatoha i ngā hua i roto i te moni, i te hea, i te huinga rānei o te moni me te hea. Ina tohatoha te kamupene i ngā wehewehenga, me matua hoatu ki ngā wehewehenga moni. Mēnā he tika te kamupene mō ngā wehewehenga moni, me whakamahi e ia ngā wehewehenga moni hei tohatoha hua.

(3) Ko te tikanga, ka tohatohahia e te kamupene ngā hua e ai ki te tau pūtea.
Mena ka tutuki ngā whakaritenga mō ngā wehewehenga moni, ka tohatohahia e te kamupene ngā wehewehenga moni kotahi i te tau, ā, ka tohatohahia pea e ia ngā hua wā poto (moni) e ai ki ngā hiahia whakapaipai a te kamupene.

(4) Ngā tikanga motuhake, te wā me te ōwehenga iti rawa o ngā wehewehenga moni
● Me whakatinana e te kamupene ngā wehewehenga moni ina tutukihia ngā tikanga motuhake e whai ake nei i te wā kotahi:
1. He pai te hua tohatoha a te kamupene mō te tau (arā, ko te hua i muri i te tāke a te kamupene i muri i te whakatikatika i ngā mate me te tango i te tahua penapena);
2. Ka whakaputa te whare arotake i tētahi pūrongo arotake paerewa kāore he tohu mō te pūrongo pūtea ā-tau a te kamupene;
3. Kāore he whakapaunga whakapaipai nui a te kamupene i roto i ngā marama 12 e whai ake nei. Ko ngā whakapaunga whakapaipai nui e pā ana ki: te haumitanga o waho kua whakaritea e te kamupene, te hoko rawa, te hoko mai rānei i ētahi atu rawa pumau i roto i ngā marama 12 e whai ake nei Ka eke, ka nui atu rānei te whakapaunga katoa i te 30% o te uara kupenga kua arotakehia houtia a te kamupene.

● Te ōrau iti rawa o ngā wehewehenga moni
Mēnā ka tutuki ngā whakaritenga mō te wehewehenga moni kua whakahuatia ake nei, me whai whakaaro whānui te poari whakahaere o te kamupene ki ngā āhuatanga pēnei i ngā āhuatanga o te umanga, te wāhanga whanaketanga, tana ake tauira pakihi, te hua, me te mea he nui ngā whakaritenga whakapaunga whakapaipai, ā, me tutuki ngā whakaritenga e whai ake nei mō te whakatinanatanga o ngā wehewehenga moni:

1. Te mōhio ki te wāhanga whanaketanga o te kamupene me te ōwehenga o ngā wehewehenga moni: Mena kei te wāhanga pakeke te wāhanga whanaketanga o te kamupene, ā, kāore he whakaritenga whakapaunga whakapaipai nui, i te wā e tohatoha ana i te hua, me iti rawa te ōwehenga o ngā wehewehenga moni i roto i tēnei tohatohanga hua ; Mena kei te wāhanga pakeke te wāhanga whanaketanga o te kamupene, ā, he nui ngā whakaritenga whakapaunga whakapaipai, i te wā e tohatoha ana i te hua, me eke te ōwehenga iti rawa o ngā wehewehenga moni i roto i tēnei tohatohanga hua ki te 40%; kei te wāhanga tipu te wāhanga whanaketanga o te kamupene, ā, he nui ngā whakaritenga whakapaunga whakapaipai. , I te wā e tohatoha ana i te hua, me eke te ōwehenga iti rawa o ngā wehewehenga moni i roto i tēnei tohatohanga hua ki te 20%. Mena he uaua ki te wehewehe i te wāhanga whanaketanga o te kamupene engari he nui ngā whakaritenga whakapaunga whakapaipai, ka taea te whakahaere i runga i ngā whakaritenga o te paraka o mua.

2. I te mea kei te wāhanga tipu tonu te whanaketanga o te kamupene i tēnei wā, ā, e tika ana kia nui ngā whakaritenga whakapaunga whakapaipai, ina tohatohahia e te kamupene ngā hua, me eke te ōwehenga iti rawa o ngā wehewehenga moni i roto i te tohatoha hua ki te 20%. Me whakatikatika e te poari whakahaere o te kamupene, e ai ki te whanaketanga pakihi a te kamupene, me ngā whakaritenga o te pararāfu o mua, ngā whakaritenga o tēnei tuhinga mō te wāhanga whanaketanga o te kamupene i roto i te wā tika.

3. Ko te tikanga, me tohatoha e te kamupene ngā wehewehenga moni kotahi i te tau, ā, ka taea hoki e te poari whakahaere o te kamupene te whakaaro i ngā wehewehenga moni wā poto i runga i te hua o te kamupene.

(5) Te tohatoha hua mā ētahi atu huarahi
Ina pai te whakahaere a te kamupene, e whakapono ana te poari whakahaere kāore te utu hea o te kamupene e ōrite ki te tauine whakapaipai hea o te kamupene, ā, he āhuatanga tūturu, he āhuatanga whaitake hoki pērā i te tipu o te kamupene me te whakaitiiti o ngā rawa kupenga mō ia hea, ā, he pai te tukunga o ngā wehewehenga hea ki ngā painga whānui o ngā kaipupuri hea katoa o te kamupene. I raro i te kaupapa o te whakatutuki i ngā whakaritenga o runga ake nei mō ngā wehewehenga moni, ka taea te whakaaro he tohatoha wehewehenga hea, he mahere tohatoha hua rānei i roto i te ahua o te whakakotahitanga o ngā wehewehenga moni me ngā wehewehenga hea.