Ilahleko yetyala elilindelekileyo (ECL) / IFRS 9

Ilahleko yetyala elilindelekileyo (ECL) ngumlinganiselo wokonakala ofunwa yi-IFRS 9, omele uqikelelo olulinganiswe ngamathuba lweelahleko zetyala umbolekisi alindele ukuzifumana ebomini be-asethi yezemali, ehliselwe kwixabiso langoku. Ngumlinganiselo ojonge phambili: isibonelelo siyabonwa ukususela kanye xa imboleko isungulwa, ngaphambi kokuba kubekho nabuphi na ubungqina bokuba umboleki usengxakini.

IFRS 9 Izixhobo Zezimali yathatha indawo ye-IAS 39 kumaxesha onyaka aqala ngomhla woku-1 kuJanuwari 2018 okanye emva kwawo. Ibandakanya ukuhlelwa nokulinganiswa, ukonakala kunye ne-hedge accounting; i-ECL licandelo lokonakala, kwaye yeyona nxalenye inefuthe elikhulu elisebenzayo kubabolekisi.

Kutheni iModeli Yatshintsha: Ilahleko Eyenzekileyo vs Ilahleko Elindelekileyo

Phantsi kwe-IAS 39 yangaphambili imodeli yelahleko eyenzekileyo, umbolekisi wayenokubona ukonakala kuphela xa isiganeko selahleko sele yenzekile — ngokuqhelekileyo iintlawulo ezingakhokhelwanga. Isiphumo yayikukuba izibonelelo zazisilela emva komjikelo wetyala, zifika emva kokuba ukonakala kwakusele kubonakala. Oku kubonwa 'kuncinci kakhulu, kusemva kwexesha kakhulu' kwaba luphawu olugxekwa ngokubanzi kwi-accounting ukutyhubela intlekele yezemali ka-2008.

I-IFRS 9 iyalutshintsha ixesha. Isibonelelo siyabonwa ngosuku lokuqala kwimboleko nganye, kwaye isixa sikhula ngokukhawuleza ukuba umngcipheko wetyala uyawohloka — kunokuba kulindwe ukuba ukusilela kube yinto enokwenzeka.

Thelekiso: IAS 39 vs. IFRS 9

• Isibangeli sesibonelelo: Isiganeko selahleko esibonakeleyo (IAS 39) vs. Siyabonwa ekuqalweni kwemboleko (IFRS 9)
• Umbono: Ezembali nezangoku (IAS 39) vs. Ezembali, ezangoku, noqikelelo (IFRS 9)
• Ixesha: Isalela emva (IAS 39) vs. Ijonge phambili (IFRS 9)
• Ifuthe kwizibonelelo: Aphantsi, ahlohle ngasemva (IAS 39) vs. Aphezulu, ahlohle ngaphambili (IFRS 9)
• Ukuguquguquka: Kuphantsi (IAS 39) vs. Kuphezulu, kuchaphazeleka lula kuqikelelo lwezoqoqosho olukhulu (IFRS 9)

Imodeli ye-IFRS 9 yamanqanaba amathathu

Yonke i-asethi yezemali ebandakanywayo ikwelinye lamanqanaba amathathu, kuxhomekeke ekubeni umngcipheko wayo wetyala utshintshe kangakanani ukususela ekuqalweni kwemboleko.

• INqanaba loku-1 (EliSebenzayo): - Imeko: Akukho kunyuka kubalulekileyo kumngcipheko wetyala ukususela ekubonweni kokuqala.

  • Isibonelelo selahleko: ECL yeenyanga ezili-12.
  • Isiseko sengeniso yenzala: Isixa esipheleleyo esithwalwayo.

• INqanaba lesi-2 (Elingasebenzi kakuhle / Uluhlu lokubekwa esweni): - Imeko: Ukwanda okubalulekileyo kumngcipheko wetyala (SICR), kodwa hayi ukonakala kwetyala.

  • Isibonelelo selahleko: i-ECL yobomi bonke.
  • Isiseko sengeniso yenzala: Isixa esipheleleyo esithwalwayo.

• INqanaba 3 (Ukonakala kwetyala / Engasebenziyo): - Imeko: Ubungqina obubonakalayo bokusilela ukuhlawula.

  • Isibonelelo selahleko: i-ECL yobomi bonke.
  • Isiseko sengeniso yenzala: Isixa esithwalwayo esiseleyo (isixa esipheleleyo esithwalwayo kuthathwe isibonelelo).

i-ECL yeenyanga ezili-12 ayilolahleko elindelekileyo kwiinyanga ezilishumi elinambini ezizayo. Yilahleko yobomi bonke kwisahlulo setyala apho isiganeko sokusilela sinokwenzeka kwiinyanga ezilishumi elinambini ezizayo — umahluko odla ngokuchazwa gwenxa.

i-ECL yobomi bonke iquka ilahleko kuzo zonke iziganeko zokusilela ezinokwenzeka kubo bonke ubomi obuseleyo besixhobo.

Umphumo osebenzayo kukwanda okukhulu ukusuka kwinqanaba 1 ukuya kwinqanaba 2 ngesiquphe: ukufaka imali-mboleko kwinqanaba 2 kuthatha indawo yesibonelelo seenyanga ezili-12 ngesibonelelo sobomi bonke, nto leyo enokuluphinda-phinda isibonelelo izihlandlo ezininzi kwimali-mboleko enye. Oku kwenza uvavanyo lwe-SICR lube sesona sigqibo sibalulekileyo kwimodeli.

Ukwanda Okubalulekileyo kuMngcipheko weTyala (SICR)

IFRS 9 ayinikezi nkcazelo ye-SICR. Ifuna uvavanyo lotshintsho kumngcipheko wokusilela ukuhlawula kubo bonke ubomi obuseleyo xa kuthelekiswa noko bekulindelekile ekuqaphelweni kokuqala — umlinganiselo wothelekiso, hayi opheleleyo. Imali-mboleko eqale njengomngcipheko omkhulu ayikhange ibe ne-SICR ngokuhlala nje ingumngcipheko omkhulu.

Izalathisi ezisetyenziswa ngokuqhelekileyo ziquka:

• Iintsuku ezingaphaya kwexesha lokuhlawula — i-IFRS 9 iqulethe intelekelelo enokuphikiswa yokuba i-SICR yenzekile xa iintlawulo zingaphaya kweentsuku ezingama- 30 ezingaphaya kwexesha lokuhlawula. Oku kusisikhuselo, hayi uvavanyo oluphambili; ukuthembela kuko kuphela kuthetha ukuba imodeli ayijongi phambili ngokwenyani.
• Ukufuduka kwenqanaba lomngcipheko wangaphakathi ngaphaya komda ochaziweyo.
• Ukuyekelela okanye ukuhlengahlengisa okunikezelwa ngenxa yezizathu zetyala.
• Ukubekwa kuluhlu lokujongwa okanye ukwaphulwa kwesivumelwano.
• Iimpawu zokuziphatha — ukuhla kwezixa zeentengiselwano, iintlawulo eziphindaphindiweyo ezifika emva kwexesha ngaphakathi konyamezelo, ukuwohloka kwendlela yokuqokelela.
• Iziganeko ezingqale kumboleki — ukuphulukana nomthengi omkhulu, ukuvalwa kweshishini, ukugula, okanye ukuphulukana nomsebenzi.
• Ukuwohloka kwecandelo okanye kwendawo okuchaphazela icandelo elithile lababoleki.

Ukuchacha. Imali-mboleko ibuyela kwinqanaba loku-1 xa iimeko ze-SICR zingasasebenzi. Amaziko adla ngokusebenzisa ithuba lokuvavanywa okanye lokuchacha elifuna inani elincinane leentlawulo ngexesha ezilandelelanayo phambi kokwahlulwa ngokutsha, ukuphepha ukuguquguquka.

Ukukhululwa ngenxa yomngcipheko ophantsi wetyala. Iqumrhu linokuthatha ukuba akukho SICR yenzekileyo apho isixhobo sinomngcipheko ophantsi wetyala ngomhla wokunika ingxelo. Oku kwenzelwe izixhobo ezikumgangatho wotyalo-mali kwaye ngokuqhelekileyo akufumaneki kwimali-mboleko encinci okanye i-SACCO iipotfoliyo zemali-mboleko.

Ukuchaza i-Default

IFRS 9 ayichazi i-default nayo, kodwa ibandakanya intelekelelo enokuphikiswa yokuba i-default yenzeka kungadlulanga iintsuku ezingama-90 emva kwexesha lokuhlawula. Ingcaciso esetyenzisiweyo kufuneka ihambelane naleyo isetyenziselwa ulawulo lomngcipheko wetyala iinjongo.

Ezinye iimpawu ze-default zibandakanya: umboleki ongenakwenzeka ukuhlawula ngokupheleleyo ngaphandle kokusebenzisa ukuthengiswa kwesibambiso, ukutshona okanye ukungakwazi ukuhlawula amatyala, ukuhlengahlengisa okunzima, kunye nokucinywa kwetyala.

Ingcaciso kufuneka isetyenziswe ngokungaguquguqukiyo ekuhlelweni ngokwamanqanaba, kuqikelelo lwe-PD nasekubhengezweni.

Indlela i-ECL Ebalwa Ngayo

Ubalo oluqhelekileyo lwahlula i-ECL kwiiparamitha ezintathu:

ECL = PD × LGD × EAD, ithotywe ngezinga lenzala elisebenzayo lokuqala

PD — Ukunokwenzeka Kwe-default. Amathuba okuba umboleki angaphumeleli ukuhlawula kwixesha elithile (iinyanga ezili-12 kwinqanaba 1, ubomi obuseleyo kumanqanaba 2 no-3). Kuqikelelwa ngokusuka kumazinga embali e-default ngokwecandelo, kuhlengahlengiswa ngolwazi olujonge phambili.

LGD — Ilahleko Xa Kukho Ukusilela. Umlinganiselo wokuvezeka ekulindeleke ukuba ulahleke emva kokusilela, emva kokutsalwa kweembuyekezo ezilindelekileyo ezivela kwizibambiso, iziqinisekiso kunye neenzame zokuqokelela, nangaphandle kweendleko zokuzifumana. Iboniswa njengepesenti: LGD = 1 − izinga lokubuyiselwa.

EAD — Ukuvezeka Xa Kukho Ukusilela. Ibhalansi eseleyo ekulindelekileyo ngexesha lokusilela, kuquka inzala ethe yongezwa kunye nokutsalwa okulindelekileyo kwizibophelelo ezingekatsalwa.

EIR — Izinga lenzala elisebenzayo. Izinga lesaphulelo. I-ECL kufuneka ilinganiswe ngexabiso langoku, ngoko ke iintsilelo zemali ezilindelekileyo zithotywa ukusuka kumhla ekulindeleke ukuba zenzeke ngawo ukuya kumhla wokunika ingxelo nge-EIR yoqobo yemali-mboleko.

Umzekelo osebenzayo

Imali-mboleko enebhalansi eseleyo eyi-10,000, i-PD yeenyanga ezili-12 eyi-8%, kunye ne-LGD eyi-45%:

ECL = 0.08 × 0.45 × 10,000 = 360

Ukuba imali-mboleko kamva ihlangabezana ne-SICR kwaye iye kwinqanaba lesi-2, i-PD yobomi bonke — masithi i-22% kwixesha eliseleyo — ithatha indawo ye-PD yeenyanga ezili-12:

ECL = 0.22 × 0.45 × 10,000 = 990

Ukuvezeka akukatshintshi kwaye akukho ntlawulo ingekaphoswa. Isibonelelo siphantse saphindaphindeka kathathu ngenxa yokutshintsha kwenqanaba kuphela.

Iimfuno eziNtathu zokuLinganisa

I-IFRS 9 ifuna ukuba lonke uqikelelo lwe-ECL lube:

1. Ukungakhethi cala nokulinganiselwa ngokwamathuba — hayi isiphumo esinye soqikelelo olungcono. Umlinganiselo kufuneka ubonise uluhlu lweziphumo ezinokwenzeka, okuqhele ukwenziwa njengeemeko zoqoqosho ezilinganisiweyo ezisisiseko, eziphezulu kunye neziphantsi.
2. Kuthotywa ngenxa yexabiso lexesha lemali ngezinga lenzala elisebenzayo lokuqala.
3. Ngokusekelwe kulwazi olunengqiqo nolunokuxhaswa olufumanekayo ngaphandle kweendleko okanye umzamo ongafanelekanga — kuquka amava embali, iimeko zangoku kunye noqikelelo lweemeko zoqoqosho zexesha elizayo.

Imfuno yokujonga phambili yiyo eyahlula i-ECL kulungiselelo lwembali. Amaziko kufuneka amisele unxibelelwano olunokuthetheleleka phakathi kwezinto eziguquguqukayo zoqoqosho oluphangaleleyo — ukukhula kwe-GDP, ukunyuka kwamaxabiso, izinga lotshintshiselwano, amaxabiso eempahla, intswela-ngqesho, imvula kwiipotfoliyo zezolimo — kunye nokuziphatha kokusilela okuqatshelweyo, emva koko asebenzise uqikelelo lwezo zinto kuqikelelo lwe-PD.

Indlela eLula kunye neMatrix yeSibonelelo

Kumatyala orhwebo afumanekayo, ii-asethi zekhontrakthi kunye namatyala okuqeshisa afumanekayo, i-IFRS 9 iyavumela (kwaye kwezinye iimeko ifuna) indlela elula: i-ECL yobomi bonke ithathelwa ingqalelo ngalo lonke ixesha, ngaphandle kovavanyo lwenqanaba.

Ukuphunyezwa okuqhelekileyo yi-matrix yesibonelelo — amazinga embali okulahleka asetyenziswa kwishedyuli yobudala, ahlengahlengiswe ngolwazi olujonge phambili.

• Okwangoku: 1.0% izinga lelahleko yembali + 0.2% uhlengahlengiso olujonge phambili = 1.2% izinga le-ECL elisetyenzisiweyo
• Iintsuku ezi-1–30: 3.0% izinga lelahleko yembali + 0.5% uhlengahlengiso olujonge phambili = 3.5% izinga le-ECL elisetyenzisiweyo
• Iintsuku ezi-31–60: 12.0% izinga lelahleko yembali + 1.5% uhlengahlengiso olujonge phambili = 13.5% izinga le-ECL elisetyenzisiweyo
• Iintsuku ezi-61–90: 30.0% izinga lelahleko yembali + 3.0% uhlengahlengiso olujonge phambili = 33.0% izinga le-ECL elisetyenzisiweyo
• Iintsuku ezi-91–180: 60.0% izinga lelahleko yembali + 5.0% uhlengahlengiso olujonge phambili = 65.0% izinga le-ECL elisetyenzisiweyo
• Iintsuku ezingaphezulu kwe-180: 100.0% izinga lelahleko yembali + 0.0% uhlengahlengiso olujonge phambili = 100.0% izinga le-ECL elisetyenzisiweyo

Amazinga omzekelo kuphela. Imatriki yesibonelelo kufuneka yakhiwe ngokusuka kwimbali yelahleko yeziko ngokwalo, yahlulwe ngokwephothifoliyo, kwaye ixhaswe ngohlengahlengiso olujonge phambili olubhaliweyo.

Ababolekisi abaninzi balungisa le ngqiqo kwiiphothifoliyo zeemali-mboleko ngokusebenzisa uhlalutyo lwemigration okanye lwe-roll-rate: ukulinganisa izinga lembali apho iibhalansi zisuka kwibhakethi nganye yobudala ukuya kwibhakethi elandelayo, nokudibanisa loo mazinga ukuya kuthi ga ekucinyweni ukuze kufumaneke uqikelelo lwelahleko yobomi bonke ngebhakethi nganye.

Uvavanyo lweqela ngokuchasene novavanyo lomntu ngamnye

Uvavanyo lomntu ngamnye lusetyenziswa kwi-exposures ezinkulu, ezizodwa, okanye apho ulwazi oluthe ngqo ngomboleki lufumanekayo — ngokuqhelekileyo iimali-mboleko zecorporate okanye ze-SME zenqanaba lesi-3, apho i-ECL ibalwa ngokusuka kwi-cash flows zokubuyiswa ezilindelekileyo kulo mboleki uthile.

Uvavanyo lweqela luhlanganisa i-exposures ezineempawu ezifanayo zomngcipheko wetyala kwaye lusebenzisa iiparameters zenqanaba lecandelo. Luyindlela emiselweyo kwiiphothifoliyo ezinomthamo omkhulu, ezineempawu ezifanayo, ezifana neemali-mboleko ezincinci, iimali-mboleko zamaqela netyala lomthengi.

Ukwahlulwa ngamacandelo kuqhuba umgangatho wemodeli. Imiba eqhelekileyo ibandakanya uhlobo lwemveliso, inombolo yomjikelezo wemali-mboleko, indlela yeqela ngokuchasene neyomntu ngamnye, ubude bexesha, umkhakha, imeko yendawo, nokubekwa kwezibambiso. Amacandelo kufuneka abe neenkcukacha ezaneleyo kangangokuba indlela yelahleko ngaphakathi kwicandelo ngalinye ifana ngokwenene — kodwa angabi neenkcukacha kakhulu kangangokuba amacandelo ngamnye aswele imbali yelahleko eyaneleyo yokuqikelela iiparameters ngokuthembekileyo.

IFRS 9 ikwafuna uvavanyo lweqela apho i-SICR yenzeke kumgangatho wecandelo kodwa ingekabonakali kwiimali-mboleko zomntu ngamnye — umzekelo, umothuko ochaphazela isityalo esinye okanye indlela enye yorhwebo.

Ukucinywa noHlengahlengiso

Ukucinywa. Isixa esipheleleyo esithwalwayo siyacinywa xa kungekho themba elifanelekileyo lokubuyiswa — ngokupheleleyo okanye ngokwenxalenye. Ukucinywa sisiganeko sokukhutshwa kwe-asethi, hayi isigqibo sokwenza isibonelelo, kwaye akuliphelisi ilungelo elisemthethweni lokuqhubekeka nokufuna ukubuyiswa. Ukubuyiswa okulandelayo kuyamkelwa kwingeniso okanye ilahleko.

Uhlengahlengiso. Xa ukuhamba kwemali ngokwesivumelwano kuthethathethwana ngokutsha, iziko kufuneka linqume ukuba uhlengahlengiso luyinto ebalulekileyo. Uhlengahlengiso olubalulekileyo lubangela ukukhutshwa kwe-asethi yokuqala kunye nokwamkelwa kwentsha; uhlengahlengiso olungelulo olubalulekileyo lufuna ukuphinda kubalwe isixa esipheleleyo esithwalwayo kusetyenziswa i-EIR yokuqala, kunye nenzuzo okanye ilahleko yohlengahlengiso yamkelwa ngoko nangoko.

Ukuhlelwa ngokutsha ngenxa yezizathu zetyala luphawu olomeleleyo lwe-SICR, kwaye ukuhlelwa ngokutsha okunengxaki ngokuqhelekileyo luphawu lokusilela. Ukumisa ngokutsha imali-mboleko etsala nzima akubuyiseli inqanaba layo.

Ii-asethi ze-POCI. Ii-asethi zemali ezithengiweyo okanye ezaqalwa zinomonakalo wetyala zilinganiswa ngokwahlukileyo: akukho sibonelelo selahleko siyamkelwa ekwamkelweni kokuqala, kusetyenziswa i-EIR ehlengahlengisiweyo ngokwetyala, kwaye kuphela iinguqu eziqokeleleneyo kwi-ECL yobomi bonke ukususela ekwamkelweni kokuqala ziyamkelwa emva koko.

I-ECL kwiiphothifoliyo zeMicrofinance neeSACCO

Imodeli yayilungiselelwe iibhanki ezinkulu kunye nezixhobo zexesha elide, kwaye kubakho iingxaki ezininzi ezisebenzayo kwiiphothifoliyo zeemali-mboleko ezincinci.

• Amaxesha amafutshane okuboleka anciphisa umahluko wokuhlelwa ngokwamanqanaba. Kwi-mali-mboleko yeenyanga ezine, i-ECL yeenyanga ezili-12 ne-ECL yobomi bonke ziyahlangana, kuba ixesha eliseleyo lifutshane kuneenyanga ezilishumi elinesibini. Umsantsa phakathi kwenqanaba loku-1 nenqanaba lesi-2 uyacutheka kakhulu, nangona ukuhlelwa ngokwamanqanaba kusachaphazela ukwamkelwa kwenzala kunye nokubhengezwa.
• Izithintelo zeentsuku ezidlulileyo zibalasele ekusebenzeni. Apho idatha yokuziphatha kunye nokuhlelwa komngcipheko kunqongophele, ukucingelwa kweentsuku ezingama-30 nezingama-90 kuba yimodeli yokuhlelwa ngokwamanqanaba esetyenziswayo. Oku kuvumelekile kodwa kuyayenza buthathaka injongo yokujonga phambili, kwaye abaphicothi-zincwadi baya bekuphikisa ngakumbi.
• Imbali yelahleko inokuba mncinane. Amaziko anembali emfutshane yokusebenza okanye iimveliso ezisandula ukusungulwa akanako ukufumana imizekelo yokusilela eyaneleyo efunekayo ekuqikeleleni i-PD ethembekileyo, kwaye kufuneka axhomekeke kwiiphothifoliyo ezingabameli ezinesizathu esibhaliweyo.
• Kunzima ukunikela ubungqina ngonxibelelwano lwezinto ezinkulu zoqoqosho. Ukuseka unxulumano oluxhaswa ngokweenkcukacha-manani phakathi kwezinto ezinkulu zoqoqosho zesizwe kunye nokusilela kwiphothifoliyo encinci, egxile kwindawo ethile, kudla ngokungenzeki. Izongezo ezisemgangathweni nezibhaliweyo zezona zisetyenziswayo njengendlela yokusilela.
• Ukubolekisa ngamaqela kwenza i-EAD kunye ne-LGD zibe nzima. Apho kukho isiqinisekiso, ingxowa-mali yeqela okanye uxanduva oludibeneyo, ukubuyiswa okulindelekileyo kufuneka kubonise oko kunokufunyanwa ngokwenyani kwezo mithombo, hayi ixabiso lazo elibhalwe.
• Inani lomjikelo liyinto enamandla yokuqhuba umngcipheko. Ababoleki bomjikelo wokuqala bayasilela ngamaqondo aphezulu kakhulu kunababoleki abaphindayo, nto leyo eyenza inani lomjikelo libe yenye yezinto ezisebenzayo zokwahlula ezifumanekayo kwiphothifoliyo yemali-mboleko encinci.

I-ECL xa ithelekiswa noLungiselelo loMmiselo.

I-IFRS 9 ECL ngumlinganiselo wobalo-mali. Oovimba abaphakathi abaninzi nabalawuli bachaza ngokwahlukeneyo imigaqo yobuncinane yokubekela bucala esekelwe kwiipesenti ezimiselweyo ezisetyenziswa kumaqela okuhlelwa — umzekelo, amazinga amiselweyo eendidi ezingaphantsi komgangatho, ezithandabuzekayo neelahleko ezichazwa ngeentsuku zokudlula ixesha lokuhlawula.

La manani mabini akafane avumelane. Apho ubuncinane bolawulo bugqitha kwisibonelelo se-ECL, indlela eqhelekileyo yokongamela kukufuna ukuba intsilelo ithathwe kwingeniso egciniweyo isiwe kuvimba wolawulo ngaphakathi kwi-equity, endaweni yokulungisa ingxelo yengeniso. Amaziko akule meko kufuneka agcine zombini izibalo kwaye axolelanise phakathi kwazo.

Iimfuno ziyahluka ngokwegunya lolawulo, kwaye amaziko kufuneka aqinisekise indlela esebenzayo kumlawuli wawo.

Iimfuno eziPhambili zokuBhengeza

I-IFRS 7 ifuna ukubhengezwa okubanzi okuxhasa amanani e-ECL, kubandakanywa:

• Uxolelaniso lwesibonelelo selahleko ukusuka kwibhalansi yokuqala ukuya kweyokuvala, lubonisa ukutshintshwa phakathi kwezigaba, imvelaphi emitsha, ukurhoxiswa kokuqatshelwa kunye nokucinywa.
• Izixa ezipheleleyo ezithwalwayo ngokwenqanaba lomngcipheko wetyala nangesigaba.
• Amagalelo, iingcinga ezithathwayo kunye nobuchule boqikelelo obusetyenzisiweyo, kubandakanywa iimeko zoqoqosho olukhulu kunye nobunzima bazo.
• Indlela i-SICR kunye nokusilela ukuhlawula okuchazwa ngayo, kunye nesiseko sako nakuphi na ukuphikiswa kweengcinga zeentsuku ezingama-30 okanye ezingama-90.
• Umgaqo-nkqubo wokucinywa kunye nezixa ezisephantsi komsebenzi wokunyanzelisa.
• Ubuntununtunu besibonelelo kwiinguqu kuqikelelo oluphambili.

Imibuzo eQhelekileyo

Ingaba i-IFRS 9 iyasebenza kumaziko e-microfinance kunye nee-SACCO? Ewe, naphi na apho i-IFRS iyinkqubo-sikhokelo yokunika ingxelo esebenzayo. Amaziko amancinci anika ingxelo phantsi kwe-IFRS yee-SME alandela iimfuno ezahlukileyo, ngoko ke inkqubo-sikhokelo esebenzayo kufuneka iqinisekiswe.

I-IFRS 9 yahluke njani kwi-CECL? I-CECL yinto elingana ne-US GAAP phantsi kwe-ASC 326. Umahluko ophambili kukuba i-CECL ifuna ilahleko ezilindelekileyo zobomi bonke kuzo zonke ii-asethi ukusuka ekuqalekeni, ngaphandle kwesigaba okanye udidi lweenyanga ezili-12.

Eli phepha yinkcazo jikelele yeengcamango zobalo-mali kwaye ayilulo ubalo-mali, uphicotho okanye ingcebiso yolawulo. Ukusetyenziswa kwe-IFRS 9 kuxhomekeke kwiinyani ezithe ngqo kwiziko nakwiimfuno zenkqubo-sikhokelo yakho yokunika ingxelo kunye nomlawuli.