Imali-mboleko engahlawulwayo (NPL)

Imali-mboleko engasebenziyo (NPL) yimali-mboleko apho umboleki athe wasilela ukwenza iintlawulo ezicwangcisiweyo kangangexesha elimiselweyo — ngokwesiqhelo iintsuku ezingama-90 okanye ngaphezulu — okanye apho ukubuyiswa ngokupheleleyo kuthathwa njengokungenakwenzeka nokuba ithini na imeko yamatyala aphuzileyo.

Inkcazelo isekelwe kwiimvavanyo ezimbini ezizimeleyo, kwaye imali-mboleko ehlangabezana nenye yazo ayisebenzi:

1. Uvavanyo lwamanani — iintlawulo zenkunzi okanye inzala ziphuzile ngeentsuku ezingama-90 okanye ngaphezulu. Lo mda usetyenziswa ngokubanzi, uqukwe kwisikhokelo se-Basel nakuninzi lweenkqubo zolawulo zelizwe, nangona ezinye iindlela zisebenzisa imida eyahlukileyo kwiintlobo ezithile zeengxaki.
2. Uvavanyo lomgangatho — "akunakwenzeka ukuhlawula" (UTP) — umbolekisi uvavanya ukuba umboleki akunakwenzeka ukuba ahlawule ngokupheleleyo ngaphandle kokusebenzisa isibambiso, nokuba zingaphi iintsuku eziphuzileyo. Izinto ezibangela oku ziquka ukuphelelwa yimali komboleki, ukuvalwa kweshishini, uhlengahlengiso olunzima, ukubaleka, okanye ukuthengiswa komngcipheko ngelahleko enkulu enxulumene netyala.

Uvavanyo lwesibini lubaluleke ngaphezu kokuba luqhele ukunakwa. Imali-mboleko ingasebenzi nangona kungekho ntsuku iphuzileyo — umboleki ohlawula ityala ngemboleko entsha endaweni yokusebenzisa imali evela kwimisebenzi akunakwenzeka ukuba ahlawule, nokuba ishedyuli yamatyala aphuzileyo ithini.

Umlinganiselo we-NPL

Umlinganiselo we-NPL = Iimali-mboleko ezingasebenziyo / Ipotifoliyo yonke yeemboleko × 100

Inani elingaphezulu yintsalela epheleleyo yeemali-mboleko ezichazwe njengezingasebenziyo, hayi nje izavenge eziphuzileyo. Le ndlela yokwenza ibalulekile kwaye isoloko isetyenziswa gwenxa.

Umzekelo osebenzayo

Umbolekisi unayo ipotifoliyo yonke yeemboleko ye-10,000,000. Iimali-mboleko ezinokungenani isavenge esinye esiphuzile ngaphezu kweentsuku ezingama-90 zine intsalela edityanisiweyo ye-700,000, apho izavenge eziphuzileyo ngokwenene zizonke ziyi-180,000.

• Intsalela epheleleyo (indlela echanekileyo): 700,000 / 10,000,000 = 7.0%
• Izavenge eziphuzileyo kuphela (akuchanekanga): 180,000 / 10,000,000 = 1.8%

Umahluko uphantse waphindaphindeka kane kwiinkcukacha ezifanayo. Ukubala izavenge eziphuzileyo kuphela kunciphisa kakhulu ingxaki, kuba kuyayityeshela into yokuba intsalela eseleyo yemali-mboleko engahlawulwanga nayo isemngciphekweni. Naliphi na inani le-NPL okanye le-PAR kufuneka liqinisekiswe njengentsalela epheleleyo phambi kokuba kuthenjelwe kulo.

Umlinganiselo we-NPL ococekileyo

Umlinganiselo we-NPL ococekileyo = (NPL − izibonelelo ezigcinwe ngokuchasene ne-NPL) / (Ipotifoliyo yonke yeemboleko − izibonelelo) × 100

Inani elicocekileyo libonisa utyhileko olungenasibonelelo — inxalenye yeemali-mboleko ezingasebenziyo engekafunxwa sisibonelelo selahleko, kwaye ngenxa yoko isenokuchaphazela ingeniso neenkunzi ezizayo.

Umlinganiselo wokugquma i-NPL

Umlinganiselo wokugquma i-NPL = Isibonelelo selahleko yeemboleko / Iimali-mboleko ezingasebenziyo × 100

Olona hlolo luqhelekileyo lokwanela. Ukugquma okuphantsi xa kuthelekiswa nomlinganiselo ophezulu we-NPL kubonisa ukuba izibonelelo zisemva kokonakala osele kubonakala ezincwadini.

NPL vs PAR: Umahluko

Ezi metriki zimbini zizalamane ezisondeleleneyo kwaye zihlala zidityaniswa, ngakumbi kwi-microfinance apho i-PAR iyeyona ndlela iqhelekileyo ize i-NPL ibe yeyolawulo.

• Isiseko: PAR>90 ixhomekeke kuphela kwiintsuku ezidlulileyo; i-NPL ixhomekeke kwiintsuku ezidlulileyo okanye isigqibo sokungakwazi ukuhlawula.
• Imvelaphi: i-PAR yindlela yokunika ingxelo kwi-microfinance; i-NPL ivela kukonganyelwa kweebhanki nokuhlelwa kwezibalo.
• Isibali: i-PAR isebenzisa intsalela epheleleyo eshiyekileyo yeemali-mboleko ezigqithile kumda; i-NPL isebenzisa intsalela epheleleyo eshiyekileyo yeemali-mboleko ezichazwe njengezingasebenziyo.
• Iimali-mboleko ezihlengahlengisiweyo: ukuvezwa kwe-PAR kuhlala kuhlelwa ngokutsha kwishedyuli entsha; ukuvezwa kwe-NPL kudla ngokuhlala kungasebenzi ngexesha lokuvavanywa.
• Isigqibo esibandakanyekayo: Akukho kwi-PAR; uvavanyo lomgangatho lwe-UTP luyafuneka kwi-NPL.
• Ubudlelwane obuqhelekileyo: i-PAR idla ngokuba ngaphantsi; i-NPL idla ngokuba phezulu okanye ilingana.

Ngokwenzekayo PAR>90 nomlinganiselo we-NPL ziyahlangana ngokusondeleyo kwipotfoliyo elula engenalo uhlengahlengiso kwaye kungekho matyala e-UTP. Ziyahlukana apho iziko lenza uhlengahlengiso ngokusebenzayo — kuba ukucwangciswa ngokutsha kubuyisela iwotshi yeentsuku ezidlulileyo exhomekeke kuyo i-PAR, ngelixa uninzi lwezikhokelo ze-NPL zigcina ukuvezwa kuchazwa njengokungasebenziyo de kube kugqityiwe ixesha lokuvavanywa.

Umsantsa omkhulu nokhulayo phakathi kwe-PAR>90 nomlinganiselo we-NPL ngokwawo luphawu, nto leyo idla ngokubonisa umthamo wokuhlengahlengisa ongathathwa yi-PAR.

Iibhendi zokuhlelwa kweemali-mboleko

Uninzi lwezikhokelo zokongamela lufuna ukuba iimali-mboleko zihlelwe ngokweebhendi, kunye nobonelelo oluncinane olumiselweyo. Isigama nemida iyahluka ngokwegunya, kodwa ulwakhiwo luyahambelana ngokubanzi:

• Umgangatho / Ukuphumelela: Okwangoku, okanye iintsalela ezincinci ezingahlawulwanga (Iyasebenza)
• Ukukhankanywa okukhethekileyo / Ukubekwa esweni: Malunga neentsuku ezingama-30–89 ezidlulileyo, okanye imiqondiso yobuthathaka bokuqala (Iyasebenza kodwa iyawohloka)
• Engaphantsi komgangatho: Malunga neentsuku ezingama-90–179 ezidlulileyo (Engasebenziyo)
• Ethandabuzekayo: Malunga neentsuku ezili-180–359 emva komhla wokuhlawula (Engasebenziyo)
• Ilahleko: Malunga neentsuku ezili-360+ emva komhla wokuhlawula, okanye kuthathwa njengengenakuqokelelwa (Engasebenziyo)

Yimizekelo. Imida, amagama amabhendi kunye namazinga amiselweyo obonelelo amiselwa ngumlawuli ngamnye kwaye kufuneka aqinisekiswe ekuhlaleni.

Iimpawu ezimbini zezi nkqubo-sikhokelo zifanele ukuqatshelwa:

• Ukuhlelwa komboleki xa ewonke. Iinkqubo ezininzi zolawulo zifuna ukuba xa esinye isibonelelo somboleki singasebenzi, zonke izibonelelo zaloo mboleki zihlelwe njengezingasebenziyo — ngamanye amaxesha kude kufikelele nakumaqela anxulumeneyo. Ityalа elinye elityeshileyo ke ngoko lingahlengahlengisa incwadi enkulu kakhulu.
• Ukuphathwa kwesibambiso. Ezinye iinkqubo zivumela ukuba ixabiso lesibambiso esifanelekileyo lithatyathwe phambi kokuba kusetyenziswe amazinga amiselweyo obonelelo. Oku kuchaphazela ubonelelo, hayi ngokuqhelekileyo ukuhlelwa ngokwako.

NPL, IFRS 9 iNqanaba lesi-3, kunye nokuTyeshela

Iingcamango ezintathu ezidibanayo kodwa ezingafaniyo:

• Ukungasebenzi luhlelo longamelo, oluchazwa ngumlawuli okanye yinkqubo-sikhokelo esebenzayo yokunika ingxelo.
• INqanaba lesi-3 phantsi kwe-IFRS 9 kuthetha ukuba ityala lonakele: kukho ubungqina obucacileyo bokonakala, kusetyenziswa ilahleko yetyala elindelekileyo yobomi bonke, kwaye inzala ibonwa kwisixa-mali esiseleyo kunokuba kwisixa-mali esipheleleyo.
• Ukutyeshela luchazwa liziko ngokwalo phantsi kwe-IFRS 9 malunga nokubekwa kwinqanaba kunye noqikelelo lwe-PD, kuxhomekeke kwingcinga enokuphikiswa yokuba ukutyeshela kwenzeka kungadlulanga iintsuku ezingama-90 emva komhla wokuhlawula, kwaye kufuneka kungqamane indlela yangaphakathi yokulawula umngcipheko wetyala.

Kwinkqubo-sikhokelo eyilwe kakuhle ezi ndidi zintathu kufuneka zihambelane ngokubanzi, kwaye amaziko alindeleke ngokubanzi ukuba achaze umahluko obalulekileyo. Nangona kunjalo ziinkcazelo ezahlukileyo ezinabanini abahlukileyo, kwaye ungqamaniso phakathi kwazo ngumbuzo wesiqhelo wophicotho-zincwadi nowongamelo.

Ukuchacha kunye nokuHlelwa ngokutsha

Imali-mboleko engasebenziyo ayibuyeli ngokuzenzekelayo kwimo yokusebenza xa intlawulo ifika. Isenzo esiqhelekileyo sifuna ixesha lokuvavanywa — ithuba elimiselweyo leentlawulo ezingaguqukiyo ezihamba ngeshedyuli — phambi kokuhlelwa ngokutsha, kanye ukuthintela intlawulo enye yokuzibuyisa ukuba iphinde imisele imo yetyala elonakele ngokusisiseko.

Amatyala anyamezelweyo — lawo anikwe iimvume ngenxa yezizathu zetyala — ahlala eneemfuno zexesha elide lokuvavanywa, kwaye adla ngokuphawulwa njenganyamezelweyo kangangexesha elithile nasemva kokuba ebuyele kwimo yokusebenza. Ukuhlengahlengisa kwakhona kuyimvume, ayilulo unyango, kwaye ukukuphatha njengonyango yindlela apho umlinganiselo we-NPL usoloko ujongelwa phantsi ngayo.

Yintoni eShukumisa uMlinganiselo we-NPL

Ngenxa yokuba ingumlinganiselo, omabini amacala ayawushukumisa — kwaye inye kuphela kwezi ziqhubi zine zingezantsi ebonisa ukuphucuka kokwenyani.

Iziphumo zenani eliphezulu:

• Ukutyeshela okutsha kuyawunyusa
• Ukuchacha kuyawunciphisa (ukuphucuka kokwenyani)
• Ukucinywa kwamatyala kuyayinciphisa — ukususa ingozi ngokupheleleyo, ngaphandle kokufunyanwa kwayo nayiphi na imbuyekezo
• Ukuhlenga-hlengiswa kwetyala kungayinciphisa — apho uncedo lususa imali-mboleko kuhlelo ngaphambi kwexesha

Impembelelo yedinomineyitha:

• Ukukhula okukhawulezayo kwepotfoliyo kuyayinciphisa — iimali-mboleko ezintsha zinyusa ipotfoliyo epheleleyo ngeli lixa ukusilela ukuhlawula kwala maqela kungakaveli, nto leyo ehlambulula umlinganiselo ngendlela yomatshini

Eli nqaku lokugqibela lifanelwe kukugxininiswa. Umbolekisi okhula ngokukhawuleza uya kuxela umlinganiselo we-NPL ohlayo phantse ngokuzenzekelayo, kwaye isiphumo sinamandla kakhulu kanye xa ukukhula kugqitha ucwangco lokuvavanya umngcipheko. Lo mlinganiselo uba mhle kakhulu kanye ngexesha apho unolwazi oluncinane kakhulu. Uhlalutyo lwe-vintage — ukulinganisa ukusilela ngamaqela okukhutshwa kwemali-mboleko kunokuba kube ngexesha lokunika ingxelo — lulungiso oluqhelekileyo.

Kutheni ii-NPL zibalulekile

• Ingeniso. Iimali-mboleko ezingasebenziyo zihlala zisiya kwi-imeko yokungaqokelelwa kwenzala: inzala iyayeka ukuqatshelwa njengengeniso, kwaye phantsi kwe-IFRS 9 inqanaba 3 inzala ibalwa kwisixa-mali esiphetheyo esihlambulukileyo. I-asethi iyayeka ukufumana ingeniso ngeli lixa iqhubeka nokusebenzisa inkxaso-mali.
• Inkunzi. Izibonelelo ziyayinciphisa inzuzo kwaye ngenxa yoko nengeniso egciniweyo; ii-NPL ezingenasibonelelo zimele ukonakala kwenkunzi kwixesha elizayo.
• Iindleko zenkxaso-mali. Ababolekisi, abafaki-mali kunye nee-arhente zokulinganisa zibeka ixabiso kumanqanaba e-NPL ngokuthe ngqo. Ukuwohloka kunyusa iindleko zokuboleka kweziko ngokwalo.
• Ingqwalasela yolawulo. Ukulungiswa kwetyala nokubuyiswa kwemali kudla ixesha elininzi ngokungalinganiyo labaphathi abaphezulu xa kuthelekiswa nezixa-mali ezichaphazelekayo.
• Unikezelo lwetyala. Kwinqanaba lenkqubo, izixa eziphezulu ze-NPL zithintela amandla okubolekisa — ukuthomalalisa okubhalwe kakuhle ekukhuleni kwetyala kwezoqoqosho ezinomthwalo we-NPL wamandulo.
• Isiphumo sokongamela. Ukwaphula imigangatho emiselweyo kungadala ingxelo eyandisiweyo, izithintelo kwiidividendi okanye ekukhuleni, okanye ulungiso oluyalelweyo.

Ukulawula iiMali-mboleko eziNgasebenziyo

• Ukuqatshelwa kwangethuba — uvavanyo lwe-UTP olujongene nomgangatho lukho ukuze lubambe ukuwohloka phambi komda weentsuku ezingama-90, kwaye luluncedo kuphela ukuba lusetyenziswa ngenkuthalo kunokuba lube yinkqubo nje.
• Ukulungiswa kwetyala nokuhlenga-hlengiswa, apho umboleki enamandla okwenene okuhlawula ishedyuli ehlengahlengisiweyo kwaye uncedo luhlelwa ngokufanelekileyo njengonyamezelo.
• Ukufezekiswa kwesibambiso, apho sikhona isibambiso kwaye ukunyanzeliswa kuyasebenza ngokoqoqosho.
• Ukucinywa kwetyala, nje ukuba kungasekho themba elifanelekileyo lokubuyiselwa, kwaye iinzame zokubuyisela ziqhubeka ngaphandle kwebhalansi.
• Ukuthengiswa kwepotfoliyo — ukuguqula ibango elingaqinisekanga elithatha ixesha elide libe yimali ekhawulezileyo ethotyiweyo, kunye nokuncama ulawulo malunga nendlela umthengi aphatha ngayo abathengi bangaphambili.
• Uhlalutyo lwengcambu yengxaki ngokwevintage, imveliso nesebe. Ii-NPL ziziphumo zexesha elidlulileyo lokubhaliswa; ukulawula isitokhwe ngaphandle kokulungisa inkqubo yokuqalisa kuphinda nje kuvelise ingxaki.

Imigibe Eqhelekileyo yoMlinganiselo

• Izavenge ezibambezelekileyo endaweni yebhalansi epheleleyo kwinombolo engaphezulu — uwubeka phantsi umlinganiselo ngokuphindwe izihlandlo ezininzi.
• Ukudideka phakathi kwegross ne-net — ukucaphula umlinganiselo we-NPL oyi-net ngokuchasene nomgangatho wegross, okanye ngokuchaseneyo.
• Ukungahoyi i-exposures ezihlengahlengisiweyo — owona mthombo mkhulu wokubekwa phantsi kwemilinganiselo ye-NPL.
• Ukuhlanjululwa kokukhula — umlinganiselo owehlayo ngexesha lokukhula okukhawulezileyo udla ngokubonisa idenominetha, hayi umgangatho wetyala.
• Umahluko wemigaqo-nkqubo yokucinywa kwetyala — iziko elicima ityala emva kweentsuku eziyi-180 liza kuxela umlinganiselo we-NPL ophantsi ngokwesakhiwo kunelo licima emva kweentsuku eziyi-360, kungekho mahluko ekusebenzeni okusisiseko. Imilinganiselo ye-NPL ayinakuthelekiswa phakathi kwababolekisi ngaphandle kokwazi yomibini imigaqo-nkqubo yokucinywa kwetyala.
• Ukungangqinelani kokudityaniswa kwinqanaba lomboleki — nokuba ukuhlelwa kusetyenziswa ngokwefacility okanye ngokomboleki ngamnye kulitshintsha kakhulu inani elixeliweyo.

Imibuzo Ebuzwa Rhoqo

Ngaba imali-mboleko engasebenziyo iyafana netyala elibi? Hayi. Ukungasebenzi kuthetha ukuba intlawulo ibambezeleke kakhulu okanye ithandabuzekayo; imali-mboleko ihlala kwiphepha lebhalansi kwaye isenokulungiswa okanye ibuyiswe. Ityala elibi elicinyiweyo liye layekwa ukubonwa njengelingenakubuyiswa.

Yintoni umlinganiselo olungileyo we-NPL? Akukho mgangatho jikelele. Amanqanaba amkelekileyo ahluka kakhulu ngokwemveliso, icandelo lababoleki nokuxatyiswa — incwadi ye-microloan engenasibambiso exatyiswe ngokwengozi igcina umlinganiselo ophakamileyo kakhulu kunencwadi ye-SME enesibambiso. Uthelekiso lunentsingiselo kuphela phakathi kwamaziko aneemveliso ezifanayo nemigaqo-nkqubo efanayo yokucinywa kwetyala.