Ukulibaziseka kwentlawulo

Ukungahlawuli ngexesha yimeko yemali-mboleko apho intlawulo ecwangcisiweyo ingakhange yenziwe ngomhla wayo obekiweyo. Kuqala kusuku olulandelayo emva kwesavenge esingakhange sihlawulwe kwaye kuqhubeka de amatyala acinywe, imali-mboleko ihlengahlengiswe, okanye ibhalwe njengelahlekileyo.

Ngokungafaniyo nokusilela ukuhlawula, ukungahlawuli ngexesha yinto eqhubekayo endaweni yokuba ngumda. Imali-mboleko elibazisekileyo ngosuku olunye nemali-mboleko elibazisekileyo ngeentsuku ezingamakhulu amabini zombini zikwimo yokungahlawuli ngexesha; ziziingozi ezahluke ngokupheleleyo. Yiloo nto ukungahlawuli ngexesha kusoloko kulinganiswa kunye nomlinganiselo wobudala oncanyathiselweyo, hayi njengomqondiso onamaxabiso amabini kuphela.

Ukungahlawuli ngexesha lolona phawu lokuqala lobungakanani analo umbolekisi. Wonke umlinganiselo wetyala olandelayo — ukusilela ukuhlawula, ukuhlelwa njengengasebenziyo, ukufakwa kwizigaba zelahleko yetyala elilindelekileyo, ukubhalwa njengelahlekileyo — ngumphumo wokungahlawuli ngexesha olungakhange lusonjululwe.

Indlela Yokubalwa Kweentsuku Ezidlulileyo

Iintsuku ezidlulileyo (DPD) zilinani leentsuku ezidlulileyo ukususela kwesona savenge sidala esingahlawulwanga sesivumelwano esafikelelwa ngumhla walo obekiweyo.

Le yeyona ndawo isoloko iqondwa kakubi. I-DPD ayilinganiswa ukususela kwintlawulo ephosiweyo yamva nje, kwaye ayimiselwa ngokutsha yintlawulo engaphumeleliyo ukucima elona tyala lidala. Umboleki ohlawula into ethile nyanga zonke kodwa angaze afikelele une-DPD ehlala isanda, hayi ehlala iphantsi ngonaphakade.

DPD = Umhla wokunika ingxelo − Umhla obekiweyo wesona savenge sidala esingahlawulwanga

Apho Ubalo Luba Nzima Khona

Ukwabiwa kwentlawulo. Apho intlawulo engaphelelanga ifika, ulandelelwano lokwabiwa kwentlawulo lumisela ukuba sesiphi isavenge esisicimayo — kwaye ngenxa yoko i-DPD iba yintoni.

Umzekelo. Izavenge zifanele ukuhlawulwa nge-5 kaJanuwari, nge-5 kaFebruwari nange-5 kaMatshi. Umboleki akahlawuli nto ngoJanuwari, wenza intlawulo yesavenge esinye ngoFebruwari, kwaye akahlawuli nto ngoMatshi. Ngomhla wama-31 kuMatshi:

• Elona tyala lidala kuqala: Esona savenge sidala esingahlawulwanga nge-5 kaFebruwari → I-DPD ngomhla wama-31 kuMatshi ziintsuku ezingama-54
• Ukusetyenziswa kwisavenge sangoku: Esona savenge sidala esingahlawulwanga nge-5 kaJanuwari → I-DPD ngomhla wama-31 kuMatshi ziintsuku ezingama-85

Imali efanayo, umboleki ofanayo, umahluko weentsuku ezingama-31 kukulibala okuxeliweyo kwaye ngokunokwenzeka ibhakethi yokulibala eyahlukileyo. Ingqiqo yolwabiwo kufuneka ichazwe kumgaqo-nkqubo, icwangciswe ngokungaguqukiyo kwisistim, kwaye iqondwe phambi kokuba nayiphi na inani le-DPD litolikwe.

Ubume be-waterfall. Apho i-waterfall ihlawula izohlwayo neentlawulo phambi kwemali eyinqununu nenzala, intlawulo inokugqitywa ngokupheleleyo ziintlawulo ngelixa isavenge ngokwaso sihlala singahlawulwanga — ngoko imali iyafunyanwa kodwa i-DPD ayishukumi.

Amaxesha obabalo. Ubabalo lwekhontrakthi phambi kokuba intlawulo ithathwe njengelibazisekileyo. Umgaqo-nkqubo kufuneka ucacise ukuba i-DPD ibalwa ukusukela kumhla wokuhlawula okanye ukusukela ekupheleni kobabalo, kwaye isetyenziswe ngokungaguqukiyo.

Imigangatho yokubaluleka. Iinkqubo ezininzi zifuna ukuba iimali ezingekahlawulwa zigqithe kumgangatho opheleleyo okanye othelekisekayo phambi kokuba iwotshi ye-DPD iqale, nto leyo ethintela ukusilela okuncinci ekuveliseni ukulibala.

Iintsuku ezingezizo zoshishino. Ukuba imihla yokuhlawula ewela ngeempelaveki okanye ngeeholide iyadlulela phambili, kwaye ukuba i-DPD ibala iintsuku zekhalenda okanye zoshishino.

Ukulibala kwekhontrakthi ngokuchasene nokulibala kokusandula

Iindlela ezimbini ezahluke ngokupheleleyo zokuchaza ukulibala:

Ukulibala kwekhontrakthi kulinganisa ngokuchasene neshedyuli yokuhlawula yoqobo — ukuba umboleki usemva kangakanani kwikhontrakthi. Oku kusisiseko esisemgangathweni sokwenza ingxelo ngokolawulo, ulungiselelo kunye nokulinganisa umngcipheko wetyala.

Ukulibala kokusandula kulinganisa iintsuku ukusukela kwintlawulo yokugqibela nokuba ingakanani efunyenweyo, nokuba yayigubungela isavenge esipheleleyo na.

Ukusandula kubonakala kuyaxolela kwaye ngamanye amaxesha kusetyenziswa ekusebenzeni ukuvavanya ukuzibandakanya komboleki — umboleki ohlawula into ethile unamathuba angcono okuchacha kunomboleki othe wathula. Kodwa kuwujongela phantsi umngcipheko: umboleki ohlawula iqhezu lesavenge ngalinye ubonisa ukulibala kokusandula okuphantse kube ngu-zero ngelixa esiya esiba semva ngokwekhontrakthi.

Sebenzisa ukulibala kwekhontrakthi kuzo zonke iinjongo zomngcipheko, zolungiselelo kunye nezokunika ingxelo. Ukusandula kusiligalelo lokukhetha kwiinkqubo zokuqokelela, hayi umlinganiselo wetyala.

Iibhakethi zokulibala kunye nohlalutyo lokuguga

Iiakhawunti ezilibazisekileyo zihlelwa zibe iibhakethi nge-DPD, zisenza uhlalutyo lokuguga:

• Iintsuku ezi-1 ukuya kuma-30 (Ekuqaleni / Ibhakethi 1): Izikhumbuzo ezizenzekelayo, uqhagamshelwano lokuqala
• Iintsuku ezingama-31 ukuya kuma-60 (Ibhakethi 2): Uqhagamshelwano oluqinisiweyo, ukulandelela ebaleni
• Iintsuku ezingama-61 ukuya kuma-90 (Ibhakethi 3): Ukunyuswa ngokusesikweni, ingxoxo yokulungisa ityala
• Iintsuku ezingama-91–180 (ezingasebenziyo): Isisombululo esicwangcisiweyo, ukuhlengahlengisa okanye ukunyanzelisa
• Iintsuku ezili-180+ (Emva kwexesha / ukubuyiswa kwetyala): Kwezomthetho, i-arhente, ukuthathelwa ingqalelo kokucinywa kwetyala

Ukwabiwa ngokobudala kunolwazi olungaphezulu kunalo naliphi na inani elinye lokungahlawuli. Iipotfoliyo ezimbini zinokwabelana ngezinga lokungahlawuli elipheleleyo elifanayo ngelixa enye igxile kwibhakethi ye-1–30 kwaye enye ikwi-90+ — eyokuqala ngumba wexesha lokuqokelela, elesibini yingxaki yomgangatho wetyala.

Iireyithi zokuqengqeleka — umlinganiselo weentsalela ezisuka kwenye ibhakethi zisiya kwelandelayo kwixesha elilandelayo — zilufundo olujonge phambili kwitheyibhile yokuhlelwa ngokobudala, kwaye zisesona salathisi sokuqala esithembekileyo sokuba ipotfoliyo isingise phi.

Indlela Ukungahlawuli Okulinganiswa Ngayo

Iimilinganiselo ezininzi ezahlukileyo zonke zibizwa ngokuba "ireyithi yokungahlawuli," kwaye zinika iimpendulo ezahluke kakhulu kwidatha efanayo.

Umzekelo osebenzayo

Ipotfoliyo yeemali-mboleko ezingama-4,000 iyonke eyi-10,000,000. Kwezi, iimali-mboleko ezingama-340 zinokungenani intlawulo enye eshiyekileyo. Intsalela yazo edityanisiweyo engekahlawulwa yi-1,200,000, kwaye izavenge ezingekahlawulwa ngokwenene phakathi koko ziyi-220,000.

• Ireyithi yemali eshiyekileyo: Izixa ezingekahlawulwa / Ipotfoliyo yemali-mboleko iyonke = 220,000 / 10,000,000 = 2.2%
• Ipotfoliyo esemngciphekweni (PAR>0): Intsalela epheleleyo engekahlawulwa yeemali-mboleko ezingahlawulwayo / GLP = 1,200,000 / 10,000,000 = 12.0%
• Ireyithi yokungahlawuli ngokubalwa: Iimali-mboleko ezingahlawulwayo / Iimali-mboleko zizonke = 340 / 4,000 = 8.5%

Amanani amathathu anokuthetheleleka ukusuka ku-2.2% ukuya ku-12.0%, echaza incwadi enye.

Ireyithi yemali eshiyekileyo yiyona ekhohlisayo. Iqwalasela kuphela izavenge ezingekahlawulwa ngokwenene kwaye iyayityeshela enye intsalela kwezo mali-mboleko — ngokungathi inqununu eseleyo kwimali-mboleko yomboleki ongahlawuliyo ayichaphazelekanga. Ihlala ibeka ngaphantsi ukuvezwa kwaye akufuneki isetyenziswe njengomlinganiselo oyintloko womgangatho wetyala.

I-PAR yindlela eqhelekileyo kwi-microfinance nakubolekiso lweemali-mboleko ezincinci kuba kanye ibala intsalela epheleleyo engekahlawulwa yayo nayiphi na imali-mboleko enetyala elingekahlawulwa. Soloko uqinisekisa ukuba liliphi isiseko elisetyenziswa linani elicatshulweyo.

Imilinganiselo esekelwe ekubalweni ziluncedo ekusebenzeni — zibonisa umthamo womsebenzi — kodwa zilinganisa imali-mboleko encinci nenkulu ngokulinganayo, ngoko ayingomlinganiselo womngcipheko.

Izinto Ezibangela Ukungahlawuli

Ukwahlula izizathu yeyona nto iluncedo yokuxilonga ekhoyo, kuba impendulo echanekileyo yahluke ngokupheleleyo kwisizathu ngasinye.

• Ukungakwazi ukuhlawula — amandla: Ukothuka kwengeniso, ukusilela kweshishini, ukugula, ukwehla okwenzeka ngamaxesha onyaka, ukugqithisa ematyaleni kubabolekisi abaninzi. Impendulo: vavanya ukwazi ukuhlawula, hlenga-hlenga apho kukho amandla okwenene okuhlawula ishedyuli ehlaziyiweyo.
• Ukungafuni ukuhlawula — ukuzimisela: Amandla okuhlawula akhona. Kudla ngokubakho ingxabano ngeentlawulo, ukungoneliseki ngumbolekisi, imbono yokuba abanye abahlawuli, okanye ukubala ukuba iziphumo zincinci. Impendulo: ukunyuswa kwesinyathelo kunye neziphumo.
• Ukusilela kwenkqubo: Umboleki wayezimisele ukuhlawula kwaye kukho into engahambanga kakuhle — ugunyaziso lwedebhithi olusileleyo, ibhalansi enganelanga ngexesha lokuzanywa kwedebhithi, intlawulo eyenziwe kwi-akhawunti engeyiyo, iarhente ingekho, intlanganiso yeqela iphuphukile, intlawulo ifunyenwe kodwa yabelwa ngendlela engeyiyo. Impendulo: lungisa inkqubo.

Udidi lwesithathu luhlala lukhulu kunokuba amaziko ebelindele kwaye olona lungabizi kakhulu ukulungiswa. Inxalenye ebalulekileyo 'yokungahlawuli' kwiiphothifoliyo eziqokelelwa ngedijithali kukusilela kogunyaziso kunye nokungahambi kwexesha kunokuba kube yindlela yokuziphatha yomboleki, kwaye ukuyiphatha ngokungathi ingumngcipheko wetyala kokubini kuchitha umzamo wokuqokelela kwaye konakalisa ubudlelwane nababoleki abangenzanga nto imbi.

Kutheni Ukungahlawuli Kubalulekile

• Sesona salathisi siphambili. Ukungahlawuli kubonakala kwiiveki ngaphambi kokusilela ukuhlawula, kwiinyanga ngaphambi kokuhlelwa njengengasebenziyo, kwaye kuthatha ixesha elide ngakumbi ngaphambi kokucinywa. Kukuphela komlinganiselo wetyala osabela ngokukhawuleza ngokwaneleyo ukuba kuthathwe amanyathelo.
• Amathuba okulungiswa ayancipha ngokuhamba kwexesha. Ii-akhawunti ezikwibhakethi yokuqala ziyalungiseka ngezinga eliphezulu kakhulu nangeendleko eziphantsi kakhulu nge-akhawunti ngasinye kunezo ezindala. Uqoqosho lukhetha kakhulu ukungenelela kwiintsuku zokuqala ezingamashumi amathathu.
• Kuqhuba ukwenza isibonelelo. Ngaphantsi kwe-IFRS 9, ukubambezeleka kweentsuku ezingama-30 emva komhla wokuhlawula kuthwala intelekelelo enokuchaswa yokwanda okubalulekileyo komngcipheko wetyala, kususa i-exposure iye kwi- stage 2 kwaye kuthathwe indawo ye-allowance yeenyanga ezili-12 nge-allowance yobomi bonke.
• Kudla imali ngokuthe ngqo. Umzamo wokuqokelela, ixesha labasebenzi, ukutyelela emakhaya kunye noqhagamshelwano lwenkqubo konke kukhula ngokobungakanani bamatyala angahlawulwanga.
• Kubonisa iingxaki zangaphambili. Ukunyuka kokungahlawuli kwiibhakethi zokuqala kumaqela amatya asandula ukuveliswa luphawu lwe-underwriting, hayi uphawu lokuqokelela.

Imigibe Eqhelekileyo

• Ukulinganisa i-DPD ngesavenge esingalunganga — kususwa kwintlawulo yamva nje ephosiweyo endaweni yokuba kususwe kweyona indala ingahlawulwanga. Oku kubeka ngaphantsi ubudala bokungahlawuli, ngamanye amaxesha kakhulu.
• Ukungahoyi iziphumo zolwabiwo. Njengoko kubonisiwe ngasentla, i-waterfall imisela i-DPD. Iinkqubo ezimbini ezineendlela ezahlukileyo zokwabiwa kwentlawulo ziya kubika ukungahlawuli okwahlukileyo kwi-cash flows ezifanayo.
• Ukucaphula ireyithi ye-arrears njengereyithi yokungahlawuli. Oku kubeka i-exposure ngaphantsi ngokuphindwe kaninzi xa ithelekiswa ne-PAR.
• Ukumiselwa ngokutsha kwe-DPD ekuhlengahlengisweni. Ukuhlela kwakhona ishedyuli kuphinda kuqalise iwotshi ye-DPD, ngoko ke ipotfoliyo inokucocwa ekungahlawuli ngaphandle kokuba imeko yomboleki iphucuke. Umthamo ohlengahlengisiweyo kufuneka unikwe ingxelo kunye nokungahlawuli ukuze naliphi na inani libe nentsingiselo.
• Ukudibanisa iimveliso. Iimali-mboleko zamaqela ezihlawulwa rhoqo ngeveki kunye neemali-mboleko zomntu ngamnye ezihlawulwa rhoqo ngenyanga zineeprofayili zokungahlawuli ezahlukileyo ngokwesakhiwo kwaye akufunekanga zabelane ngetafile enye yobudala bokungahlawuli.
• Ukungahoyi amaxesha onyaka. Imijikelo yezolimo, amaxesha eentlawulo zesikolo kunye namaxesha eminyhadala avelisa iincopho zokungahlawuli ezinokulindeleka. Ukuthelekisa inyanga ngenyanga ngaphandle kwesiseko samaxesha onyaka kuvelisa izilumkiso ezingeyonyani kumacala omabini; thelekisa nexesha elifanayo kunyaka ophelileyo.
• Ukuthatha inani elidityanisiweyo njengento enokuthathelwa amanyathelo. Ukungahlawuli kwinqanaba lepotfoliyo kukuxelela ukuba ingxaki ikhona. Kuphela lulwahlulo — ngokwe-vintage, isebe, igosa, imveliso, icandelo kunye nomjikelo wemali-mboleko — olukuxelela ukuba kuphi.