Ukunqunyanyiswa kwenzala

Ukunqunyanyiswa kwenzala yindlela yokuyeka ukuqaphela inzala njengengeniso kwimali-mboleko ekuqokelelweni kwayo okusele kuthandabuza. Inzala iseyityala ngokwesivumelwano kumboleki, kodwa ayisathathelwa kwingxelo yengeniso — ayiqatshelwa kwaphela okanye igcinwe kwi-akhawunti yenzala ebekelwe bucala de ifunyanwe ngokwenene. Kukwachazwa njengokubeka imali-mboleko kwi-imeko yokungaqokelelwa kwenzala.

Iingongoma eziphambili

• Ukunqunyanyiswa sisigqibo ngobalo-mali, hayi esomthetho: umboleki usayityala yonke iyunithi yenzala enqunyanyisiweyo.
• Injongo kukunqanda umbolekisi ukuxela ingeniso angayifumananga kwaye ekunokwenzeka ukuba angayifumani — edla ngokubizwa ngokuba yingeniso engeyonyani okanye engekaqokelelwa.
• Eyona nto iqhelekileyo ebangela kukuba imali-mboleko ifikelela kwi-ubume bokungahlawulwa, ngokuqhelekileyo iintsuku ezingama-90 emva komhla wokuhlawula, okanye uvavanyo lwangaphambili lokuba ukuqokelelwa kuthandabuzekile.
• Inzala enqunyanyisiweyo idla ngokugcinwa kwi-akhawunti yenzala ebekelwe bucala enciphisa ibhalansi epheleleyo yemali-mboleko, ize ikhutshelwe kwingeniso kuphela xa imali ezinkozo ifunyenwe.
• Imigaqo yobulumko kunye ne-IFRS 9 zijongana nengxaki efanayo ngeendlela ezahlukileyo, kwaye ababolekisi ababika phantsi kwazo zombini kufuneka bazilungelelanise ezi zinto zimbini.

Yintoni ukunqunyanyiswa kwenzala?

Inzala iyaqokelelwa kwimali-mboleko ngokwesivumelwano, nokuba umboleki uyahlawula okanye akahlawuli. Phantsi kwe-ubhalo-mali lokuqokelelwa, loo nzala iqatshelwa njengengeniso xa izuziwe kunokuba iqatshelwe xa ifunyenwe — nto leyo esebenza kakuhle ngelixa imali-mboleko isebenza, kwaye kakubi nje ukuba ayisasebenzi.

Cinga ngemali-mboleko eyeka ukuhlawulwa. Inzala iyaqhubeka iqokelelwa ngezinga lekhontrakthi. Ukuba umbolekisi uyaqhubeka eyiqaphela, izinto ezintathu ziyenzeka: inzuzo exeliweyo iyanyuka kwimali-mboleko engavelisi zinkozo; inzala emele ukufunyanwa kwibhalansi ikhula ibe yimpahla kungekho mntu ulindele ukuyiqokelela; kwaye izabelo zenzuzo neerhafu zinokulinganiswa kwingeniso engekhoyo. Ukuba kungathintelwa, ezona mboleko zimbi kwi-iphothifoliyo ziba negalelo elikhulu kwingeniso exeliweyo.

Ukunqunyanyiswa kwenzala kuyayinqanda le nto. Nje ukuba imali-mboleko ihlelwe njengengahlawulwayo, umbolekisi uyayeka ukuqaphela enye inzala kwingxelo yengeniso yaye, kwiinkqubo ezininzi, uyayirhoxisa inzala esele iqatshelwe kodwa engekaqokelelwa.

Yintoni ebangela ukunqunyanyiswa

Iimeko ezibangela ukunqunyanyiswa zimiselwa yindibaniselwano yommiselo wobulumko kunye nomgaqo-nkqubo wombolekisi ngokwakhe. Ezi ziqhelekileyo zezi:

• Iintsuku zokudlula ixesha. Olona vavanyo lwenjongo lusetyenziswa kakhulu. Iintsuku ezingama-90 ngumda oqhelekileyo kwiinkqubo ezininzi zobulumko, kwaye amaxesha amafutshane ngamanye amaxesha asetyenziswa kwiindidi ezithile zeemveliso ezifana ne-overdraft, iimali-mboleko zezolimo okanye iimali-mboleko ezincinci.
• Ukuqokelelwa okuthandabuzekayo kungakhathaliseki iintsuku zokudlula ixesha. Apho umbolekisi enolwazi — ukungakwazi ukuhlawula, ukusilela kweshishini, ukufa, ubuqhophololo, ukuphelelwa ngumsebenzi — olubonisa ukuba intlawulo ayisayi kwenzeka, ukunqunyanyiswa kufuneka kuqale ngoko nangoko kunokuba kulindwe ukubala iintsuku.
• Uhlengahlengiso. Iinkqubo ezininzi zifuna ukuba imali-mboleko ehlengahlengisiweyo okanye ehlehlisiweyo ihlale ingafakwanga kwingeniso de kubekho ixesha lokusebenza okuzinzileyo elibonakalisweyo.
• Amanyathelo asemthethweni. Ukuqaliswa kweenkqubo zokubuyisela imali kusisibangeli esiqhelekileyo esizenzekelayo.
• Ukuxhomekeka ekuthengisweni kwesibambiso. Apho ukuhlawulwa kwetyala kuxhomekeke ngokupheleleyo ekuthengisweni kwesibambiso kunokuba kuxhomekeke ekuhambeni kwemali komboleki.

Umbolekisi kufuneka asebenzise izibangeli ezifanayo ezingakhethi cala ngokungaguquguqukiyo. Ukuzikhethela ukuba kumiswa nini, enyanisweni, kukuzikhethela ngenzuzo ebikiweyo.

Indlela ukumiswa okusebenza ngayo ngokwamanyathelo.

Kukho amacandelo amabini, kwaye adla ngokubhidaniswa.

Ukupheliswa okubheka phambili. Ukususela kumhla wokumiswa, inzala yesivumelwano iyaqhubeka iqokelelwa kwi-akhawunti yomboleki kodwa ayisabonakaliswa kwingxelo yengeniso. Umbolekisi uyibhala njengento yememorandam, okanye uyifaka ngenani elipheleleyo kwi-balance sheet kunye nebhalansi ye-suspense echaseneyo.

Ukubuyiselwa umva okubheka emva. Inzala esele yamkelwe kodwa engahlawulwanga iyabuyiselwa umva. Apho ibisamkelwe kwixesha langoku lokunika ingxelo, oku kudla ngokuba kukubuyisela umva kwengeniso ngokuthe ngqo. Apho inxulumene namaxesha angaphambili, iyasuswa kwiimali eza kufunyanwa iye kwi-akhawunti ye-suspense.

Imizekelo yamangenelo.

• Buyisela umva inzala eqokelelweyo yexesha langoku ekumisweni: Debit Ingeniso yenzala | Credit Inzala eza kufunyanwa
• Gqithisela inzala eqokelelweyo yexesha elidlulileyo kwi-suspense: Debit Inzala eza kufunyanwa | Credit Inzala ekwi-suspense
• Qhubeka nokuqokelela inzala yesivumelwano emva kokumiswa (ukufaka ngenani elipheleleyo): Debit Inzala eza kufunyanwa | Credit Inzala ekwi-suspense
• Imali efunyenweyo kwaye isetyenziswe kwizala emisiweyo: Debit Imali / Ibhanki | Credit Inzala eza kufunyanwa
• Khulula isixa esimisiweyo kwingeniso: Debhithi Inzala emisiweyo | Kredithi Ingeniso yenzala
• Cima imali-mboleko enenzala emisiweyo: Debhithi Inzala emisiweyo | Kredithi Inzala efunekayo

Zimbini iimpawu zale ndlela ezifanele ukucaciswa.

Okokuqala, nje ukuba inzala ibe semisiwe, ukuqatshelwa kwengeniso kuya kusekelwa ekheshini. Inzala ithathwa njengenzuzo kuphela xa umboleki ehlawula ngokwenene, nto leyo eyiphumo kanye ubhaliso-mali lokuqokelela olusilelayo ukunika kwimali-mboleko engahlawulwanga.

Okwesibini, Ukucinywa kwemali-mboleko enenzala emisiweyo akunampembelelo kwingxelo yengeniso kule nzala. Ibhalansi yokumiswa kunye nenzala efunekayo ziyakhanselana. Obu bubungqina obucacileyo bokuba ukumiswa kuyasebenza: inzala engazange yamkelwe njengengeniso ayinakuba yilahleko xa kufunyaniswa ukuba ayinakuqokelelwa. Umbolekisi osilelayo ukumisa uthatha ingeniso xa inyuka kunye nokucinywa xa isihla, nto leyo yongeza ukuguquguquka kwii-akhawunti ngaphandle kwenzuzo yolwazi.

I-akhawunti yenzala emisiweyo

Inzala emisiweyo yi contra-asset.Ihleli ngokuchasene nentsalela epheleleyo yemali-mboleko kunye nenzala efunekayo kwaye iyayinciphisa ukuya kwisixa umbolekisi asijonga njengenokufunyanwa ngokwesiseko sokuqatshelwa kwengeniso.

Ayiloproviyani, kwaye ezi zimbini akufuneki zidityaniswe okanye zixutywe:

• Inzala emisiweyo inxulumene nengeniso engazange yamkelwe. Ayinayo intlawulo kwingxelo yengeniso.
• Iproviyani yelahleko yemali-mboleko inxulumene nelahleko elindelekileyo kwizixa eziye zamkelwa. Iyindleko.

Impazamo eqhelekileyo yokubeka kukuthatha inzala emisiweyo ngokungathi iyinxalenye yesibonelelo sokuwohloka kwexabiso. Oku kwenza indleko yeproviyani ibonakale inkulu, kunciphisa intsingiselo yokwenene yomlinganiselo wokhuseleko, kwaye kwenza intshukumo yogcino lwelahleko yemali-mboleko ingakwazi ukuchazwa.

Ukumiswa akukokuxolela

Lo mahluko ubalulekile ngokomthetho, ngokokusebenza, nakunxibelelwano nabathengi.

• Ukumiswa kwenzala: Kuyamisa ukuqatshelwa kwengeniso. Umboleki usasityala isixa ngokupheleleyo. Kuyabuyisela umva okanye kuyayibamba ingeniso kwingxelo yengeniso.
• Ukuxolelwa kwenzala: Kuxolela inzala ngokwekhontrakthi. Umboleki akasasityali isixa esixolelweyo. Kuphumela kwilahleko okanye kwingeniso encitshisiweyo.
• Ukunqumama kwenzala / ukukhenkceza: Kunqumamisa ukongezeleka okungaphezulu ngesivumelwano. Akukho nzala ityaliwayo ngexesha elinqumamisiweyo. Kuphumela kwingeniso encitshisiweyo ukuya phambili.
• Ukucinywa kwetyala: Kususa i-asethi kwiincwadi zombolekisi. Umboleki ngokuqhelekileyo usatyala ityala ngokusemthethweni ade akhululwe ngokusesikweni. Kutsalwa kwizibonelelo.
• Ukwenza isibonelelo: Iqaphela ilahleko yetyala elindelekileyo kwiimali eziqatshelweyo. Umboleki usayityala yonke ibhalansi ngokupheleleyo. Kubhalwa njengenkcitho.

Umboleki omboleko yakhe ibekwe kwimeko yokungaqokelelwa kwenzala usatyala kanye le nto ebeyityala ngaphambili. Ukuba uhlawula ngokupheleleyo, yonke ibhalansi emisiweyo iyaqokelelwa ize ikhutshelwe kwingeniso. Ukwazisa umboleki ngokumiswa kwenzala ngokungathi luncedo kuyimpazamo enkulu, kwaye ababolekisi kufuneka baqinisekise ukuba iingxelo zibonisa ibhalansi yesivumelwano kuneyobalo-mali.

Ukubuyisela imali-mboleko ekuqokelelweni kwenzala

Ukumiswa kuyakwazi ukubuyiselwa umva. Uninzi lweenkqubo-sikhokelo luvumela ukuba imali-mboleko ibuyiselwe kwimeko yokuqokelelwa kwenzala xa umboleki ebonise ukuchacha kokwenyani nokuzinzileyo — ngokuqhelekileyo kufuneka ukuba zonke iintsalela zesiqu semali-mboleko nenzala zihlawulwe, kwaye kugqitywe ixesha elimiselweyo leentlawulo ezilandelelanayo ngexesha, eliqhelekileyo liinyanga ezintandathu.

Zimbini iindlela zokhuseleko eziqhelekileyo. Okokuqala, intlawulo enye epheleleyo akufuneki ichache ngokuzenzekelayo imali-mboleko, kuba isenokuba yinto eyenzeka kanye kuphela kunokuba ibonise amandla abuyileyo. Okwesibini, ukulungiswa kwakhona kwesivumelwano okumane nje kufaka iintsalela ezisemva kwibhalansi entsha, ngokwako, akubonisi kuchacha — yiyo loo nto iimali-mboleko ezilungiswe kwakhona zihlala zikwixesha lokuvavanywa kwimeko yokungaqokelelwa kwenzala nokuba ithini na imeko yazo entsha yesivumelwano.

Xa kubuyiselwa, inzala emisiweyo eqokelelwa emva koko ikhutshelwa kwingeniso. Inzala emisiweyo engasokuze iqokelelwe iyacinywa kwi-akhawunti ye-suspense.

Imithetho ye-prudential xa ithelekiswa ne-IFRS 9

Kulapho indlela yokwenza yahluka khona, kwaye iba ngumgibe kubabolekisi abanika ingxelo phantsi kwazo zombini iinkqubo.

Indlela ye-prudential yindlela yemveli echazwe ngasentla: utshintsho lwezinto ezimbini kwisibangeli esimiselweyo, ukuqatshelwa kwenzala kuyayeka, kwaye inzala engahlawulwanga iya kwi-akhawunti ye-suspense. Ilula, injongo yayo icacile kwaye kunzima ukuyisebenzisa kakubi, yiyo kanye le nto abaphathi abayithandayo.

I-IFRS 9 ayikusebenzisi ukumiswa kwenzala ngolo hlobo. Ibalela ingeniso yenzala ngokusebenzisa izinga lenzala elisebenzayo kwi isixa esipheleleyo esithwalwayo ngelixa i-asethi isasebenza okanye iye yafumana nje ukonyuka okukhulu komngcipheko wetyala (iNqanaba 1 nele-2). Xa i-asethi ifikelela kwimeko yokuba yonakele ngokwetyala (iNqanaba 3), ingeniso yenzala endaweni yoko ibalwa ngokusebenzisa izinga lenzala elisebenzayo kwi iindleko ze-amortised — oko kukuthi, isixa esipheleleyo esithwalwayo emva kokutsalwa kwesibonelelo selahleko yetyala elindelekileyo.

Ingqiqo yezoqoqosho iyafana: qaphela inzala kuphela kwinxalenye ye-asethi olindele ukuyifumana kwakhona. Kodwa indlela esebenza ngayo kukuncipha okuthe ngcembe endaweni yokutshintshela kwi-zero, kwaye kuvelisa inani elahlukileyo. Phantsi kwe-IFRS 9, imali-mboleko eyonakele ngokwetyala iyaqhubeka nokuvelisa ingeniso yenzala ethile — ukuvulwa kwesaphulelo kwinxalenye enokufunyanwa kwakhona — ngelixa ukumiswa kwe-prudential kungaqapheli nto.

IKomiti yokuTolika ye-IFRS iye yawuqwalasela umsantsa ovelayo phakathi kwenzala yesivumelwano nengeniso yenzala eqatshelweyo, kubandakanywa ukusetyenziswa kwe-akhawunti yenzala emisiweyo ukulandelela umahluko, kwimeko yokwenzekayo xa i-asethi eyonakele ngokwetyala ichacha kamva. Imeko esebenzayo kuninzi lwababolekisi kukuba ezi nkqubo zimbini zikho ngaxeshanye: iingxelo zemali ezisemthethweni zilandela i-IFRS 9, iingxelo ze-prudential zilandela imithetho yomphathi yokumiswa kwenzala, kwaye umahluko uyalungiswa — ngokufuthi nge-reserve yolawulo ethathwa kwiingeniso ezigciniweyo apho imfuneko ye-prudential iyeyona ilumkileyo.

Kukwakho nomba werhafu. Ukuba inzala emisiweyo irhafiswa kwixesha eyongezeleleka ngalo okanye kwixesha efunyanwa ngalo kuxhomekeke kwimithetho yolawulo lwendawo yokuqatshelwa kwengeniso, kwaye ayilandeli ngokuzenzekelayo indlela yobalo-mali okanye eye-prudential. Oku kufuneka kuqinisekiswe nomcebisi ngerhafu kunokuba kucingelwe.

Impembelelo kwiingxelo zemali nakwimilinganiselo

• Ingeniso yenzala iyehla ngexesha lokumiswa kwenzala, ngamanye amaxesha kakhulu ukuba ukurhoxiswa kwenzala ebiqatshelwe ngaphambili kukhulu.
• Ii-asethi zizonke ziyehla, kuba iimali-mboleko ezipheleleyo kunye neemali ezilindelekileyo ziyancitshiswa yibhalansi ye-suspense.
• Isivuno sepotfoliyo siyehla kwaye siba ngumlinganiselo onyanisekileyo ngakumbi woko incwadi ikufumanayo ngokwenene.
• Imilinganiselo yeemali-mboleko ezingasebenziyo ayichatshazelwa kukumiswa kwenzala ngokwako — ukuhlelwa kukhokelela ekumisweni kwenzala, hayi ngokuchaseneyo.
• Ukhuseleko lweprovishini kufuneka lufundwe ngononophelo, kuba inzala emisiweyo ihlala ngaphandle kweprovishini kodwa inciphisa umngcipheko ogqunyiweyo.
• Inkunzi ichaphazeleka ngokungathanga ngqo ngeenzuzo ezigciniweyo.

Isivuno sepotfoliyo esihlala siphezulu ngelixa amatyala asemva anyuka sisalathisi esithembekileyo sokuba inzala ayimiswa xa kufanele ukuba imiswe.

Iimfuno zokusebenza neenkqubo

Ukumiswa kufaka imfuno ethile kwiirekhodi zombolekisi: iimbono ezimbini ezihambelanayo zemali-mboleko enye kufuneka zigcinwe ngaxeshanye.

• Imbono yesivumelwano — oko umboleki akutyala ngokusemthethweni, kuquka yonke inzala emisiweyo, esetyenziselwa iingxelo, amaxabiso okuhlawula, uthethathethwano lokuhlawula ityala kunye nokubuyiswa ngokusemthethweni.
• Imbono yobalo-mali — oko kuqatshelwe njengengeniso noko kuhlala kwi-suspense, esetyenziselwa ileja kunye neengxelo zezimali.

Iimfuno ezisebenzayo ezilandelayo:

• Ukumiswa okuzenzekelayo okuqaliswa yimithetho yokuhlelwa engenamkhethe, hayi ukungenelela ngesandla
• Ukugcinwa kwenzala epheleleyo yesivumelwano emva kokumiswa, ukuze ibhalansi yokwenene yomboleki ingaze ilahleke
• Ukusetyenziswa ngokuchanekileyo kweentlawulo ezifunyenweyo, kunye nomgaqo ochaziweyo wokuba ingaba imali ihlawula inzala emisiweyo okanye imali eyintloko kuqala
• Ukukhululwa okuzenzekelayo kwi-suspense ukuya kwingeniso xa kufunyenwe intlawulo
• Ukurhoxiswa ngokucocekileyo kokumiswa xa kulungisiwe, kunye novavanyo lwentsebenzo oluchaziweyo
• Umkhondo wophicotho wako konke ukumiswa, ukukhululwa nokubuyiselwa kunye nemihla nezizathu
• Ingxelo eyahlula inzala emisiweyo kwiiprovishini kuzo zonke iimbono

Iimpazamo eziqhelekileyo

Ukumisa kade. Ukulinda isigqibo esisemthethweni sokucinywa kwetyala kwandisa ingeniso nee-asethi iinyanga ezininzi. Isiqalisi kufuneka sisebenze ngokuzenzekelayo.

Ukuphulukana nebhalansi yesivumelwano. Iinkqubo ezimisa ngokunciphisa ibhalansi ye-akhawunti yomboleki zitshabalalisa irekhodi yoko kutyala ngokusemthethweni kwaye zithomalalisa naliphi na inyathelo lokubuyisa kamva.

Ukunciphisa i-suspense ngeeprovishini. Zineenjongo ezahlukeneyo kwaye kufuneka zivezwe ngokwahlukeneyo.

Ukumisa izohlwayo ngokungahambelaniyo. Apho inzala yesohlwayo ihlawuliswa kumatyala asemva, kufuneka iphantsi komgaqo ofanayo wokuqatshelwa njengenzala yesivumelwano, kwaye idla ngokuba ngqongqo ngakumbi.

Ukubuyisela ngentlawulo enye. Intlawulo eyenzeka kanye ayikuko ukusebenza okuzinzileyo. Uvavanyo olucacileyo lweentlawulo ezilandelelanayo luthintela isilingo.

Ukusebenzisa umgaqo-nkqubo ngokukhethayo. Ukunqunyanyiswa okusetyenziswa ngokubona kwabaphathi kuba sisixhobo sokulawula ingeniso kwaye kuya kuphathwa ngolo hlobo ngabaphicothi-zincwadi nabahloli.