Ukubuyiswa

Ukubuyiselwa kwemali yimali eqokelelweyo kwi-mboleko emva kokuba isilele ukuhlawula — kwaye ngokusetyenziswa okumxinwa nokuqhelekileyo, yimali eqokelelweyo kwi-mboleko esele icinyiwe yaza yasuswa kwi-balance sheet.

Eli gama lisetyenziswa ngeendlela ezimbini ezinxulumeneyo, kwaye ezo ndlela kufuneka zigcinwe zahlukile:

1. Ukubuyiselwa kwemali kwityala elingahlawulwanga elisesencwadini — iimali eziqokelelweyo kwi-mboleko engasebenziyo phambi kokucinywa kwetyala, kubandakanywa ukuthengiswa kwezibambiso neentlawulo zabaqinisekisi.
2. Ukubuyiselwa kwemali emva kokucinywa kwetyala — iimali eziqokelelweyo kwii-akhawunti esele zisusiwe ekuqatshelweni. Oku koko "ukubuyiselwa kwemali" ngokuqhelekileyo kuthethwa kuko kwiingxelo zolawulo zombolekisi nakwisakhiwo sombutho wakhe woqokelelo lwamatyala.

Ukucinywa kwetyala sisigqibo sobalo-mali sokuba ukubuyiselwa kwemali akusalindelekanga ngokufanelekileyo. Asikokuyekelela ngokomthetho: ngaphandle kokuba umbolekisi ulixolele ngokusesikweni ityala, ibango lihlala likho emva kokususwa ekuqatshelweni kwaye ukulisukela kungaqhubeka. Ukubuyiselwa kwemali yinto eyenzekayo kwisithuba esiphakathi kwezo nyaniso zimbini.

Ukubuyiselwa kwemali vs Ukuqokelelwa

• Ubume be-akhawunti: Ukuqokelelwa kujongana nee-akhawunti ezingahlawulwanga ngexesha ezisese-balance sheet; ukubuyiselwa kwemali kujongana nee-akhawunti ezingahlawulwanga okanye ezicinyiweyo.
• Injongo ephambili: Ukuqokelelwa kujolise ekulungiseni amatyala asemva nokubuyisela i-akhawunti kwimeko yangoku; ukubuyiselwa kwemali kujolise ekwandiseni imali eqokelelweyo ngeendleko ezamkelekileyo.
• Ubudlelwane nomboleki: Ukuqokelelwa kufuna ukugcina ubudlelwane apho kunokwenzeka; ukubuyiselwa kwemali ngokuqhelekileyo kusebenza phantsi kwengcinga yokuba ubudlelwane bemboleko buphelile.
• Izinga lempumelelo: Ukuqokelelwa kunamazinga aphezulu empumelelo kwizigaba zokuqala zokungahlawuli ngexesha; amazinga okubuyiselwa kwemali aphantsi kwaye ehla njengoko i-akhawunti ikhula.
• Imodeli yokusebenza: Ukuqokelelwa ngokuqhelekileyo kwenziwa ngaphakathi kwaye kusekelwe kubudlelwane; ukubuyiselwa kwemali kuxhomekeke kwiiyunithi ezikhethekileyo zangaphakathi, kwii-arhente zangaphandle zokuqokelela amatyala, okanye isenzo somthetho.
• Impembelelo kubalo-mali: Ukuqokelelwa kunciphisa iibhalansi zamatyala asemva; ukubuyiselwa kwemali kubonakaliswa ngqo enzuzweni okanye ilahlekweni.

Ingqiqo yokusebenza yahluke kakhulu. Ukuqokelelwa ngumsebenzi wokufumanisa ukuba kutheni umboleki engazange ahlawule nokususa umqobo. Ukubuyiselwa kwemali ngumsebenzi wezoqoqosho: yintoni enokufunyanwa ngokwenyani, ngeendleko ezinjani, kweliphi ixesha.

Indlela Izinga Lokubuyiselwa Kwemali Elibalwa Ngayo

Izinga lokubuyiselwa kwemali elisekelwe kwixesha

Izinga lokubuyiselwa kwemali = Iimali ezibuyiselweyo ezifunyenwe kwixesha / Iimali ezicinyiweyo kwixesha × 100

Le yeyona ndlela ilula kwaye yeyona icatshulwa rhoqo, kodwa ayithembekanga ngokwesakhiwo: inani elingaphezulu linxulumene neemali-mboleko ezicinywe kumaxesha angaphambili ngelixa inani elingezantsi linxulumene neemali-mboleko ezicinywe kweli xesha. Apho umthamo wokucinywa ungangqinelaniyo — njengoko kunjalo naphi na apho ukucinywa kuvunywa ngamaxesha athile endaweni yokuba kucinywe ngokuqhubekekayo — umlinganiselo uguquguquka kakhulu ngaphandle kotshintsho kwindlela yokusebenza engundoqo.

Yisebenzise kuphela ekulandeleleni ixesha ngokubanzi, kwaye ungaze uyisebenzise ekuthelekiseni.

Izinga lokubuyiselwa kweqela (vintage)

Izinga lokubuyiselwa kweqela = Iimali ezibuyiselweyo zizonke kwiqela elicinyiweyo / Ibhalansi yokuqala ebicinyiweyo yelo qela × 100

Landelela iqela elicinyiweyo elichaziweyo — zonke iimali-mboleko ezicinyiweyo ngenyanga ethile okanye kwikota ethile — uze ulinganise iimali ezibuyiselweyo zizonke ngokuchasene nebhalansi yalo yokuqala ngokuhamba kwexesha. Le kuphela kwendlela evelisa amanani anokuthelekiseka, aluncedo ekuthathweni kwezigqibo.

Izinga lokubuyiselwa kunye nelahleko xa kungahlawulwa

LGD = 1 − Izinga lokubuyiselwa

Izinga lokubuyiselwa liyi-complement ethe ngqo yelahleko xa kungahlawulwa, ipharamitha esetyenziswa kwelahleko yetyala elindelekileyo ekubaleni. Oku kukunxibelelana okwenza ukuba ukulinganiswa kokubuyiselwa kubaluleke ngaphaya kwesebe lokuqokelela amatyala: ingqikelelo ye-LGD engena kwimodeli ye-ECL kufuneka isekelwe kumava okubuyiselwa kweqela aqatshelweyo liziko ngokwalo, hayi kwi-benchmark okanye kuqikelelo.

Okubalulekileyo, izinga lokubuyiselwa elihambelana ne-LGD kufuneka libe lezoqoqosho, hayi elibizwa ngegama: kukhutshwe iindleko zokufumana imbuyekezo, kwaye kuthotywe ixabiso ngenxa yexesha elithathiweyo ukuyifumana.

Igophe Lokubuyiselwa

Ukubuyiselwa kwenzeka kakhulu ekuqaleni kwaye emva koko kuye kunciphe. Iqela eliqhelekileyo liziphatha ngolu hlobo:

• 0–6 iinyanga: 60,000 zibuyisiwe (6.0% izinga lokubuyiselwa eliqokelelweyo)
• 7–12 iinyanga: 45,000 zibuyisiwe (10.5% izinga lokubuyiselwa eliqokelelweyo)
• 13–24 iinyanga: 35,000 zibuyisiwe (14.0% izinga lokubuyiselwa eliqokelelweyo)
• 25–36 iinyanga: 12,000 zibuyisiwe (15.2% izinga lokubuyiselwa eliqokelelweyo)
• 37+ iinyanga: 8,000 zibuyisiwe (16.0% izinga lokubuyiselwa eliqokelelweyo)

Lo ngumzekeliso nje, kwiqela elicinyiweyo le-1,000,000.

Kukho iziphumo ezimbini ezilandelayo:

Isantya sibaluleke ngaphezu kokuqhubeka. Malunga nesibini kwisithathu semali eyakuze ibuyiselwe ifika kunyaka wokuqala. Ukulibaziseka ekubekeni ii-akhawunti kwiyunithi yokubuyisela okanye kwi-arhente kunciphisa itotali ngokusisigxina, akukubambezeli nje kuphela.

Ukubuyiselwa okubizwa ngegama kubaxa ukubuyiselwa kwezoqoqosho. Thatha inani eliqokelelweyo le-16% elingentla, usebenzise umrhumo wama-25% oxhomekeke kwimpumelelo kwiimali eziqokelelwe yi-arhente, uthobe ixabiso le-cash flows ngexabiso lenkunzi yeziko, kwaye izinga lokubuyiselwa kwezoqoqosho linokwehla lula liye kumanani angaphantsi kwe-10. Inani elibizwa ngegama lilo elixelwayo; inani lezoqoqosho lilo elifanele ukungena kwi-LGD nakuso nasiphi na isigqibo malunga nokuba kuqhutywe kwaphela na.

Imithombo Yokubuyiselwa

• Intlawulo yomboleki ngokuzithandela — iimeko ziyaphucuka, okanye umboleki ufuna ukufumana ityala kwakhona. Ukufakwa kuluhlu lwe-credit bureau kudla ngokuba ngoyena nobangela osebenzayo apha.
• Isivumelwano ekuxoxiswene ngaso — ukwamkela isixa esincitshisiweyo esihlawulwa kube kanye ukuze kuvalwe i-akhawunti. Rhoqo yeyona ndlela inexabiso eliphezulu, kuba intlawulo engaphelelanga ngoku idla ngokoyisa ibango elipheleleyo elingazange liqokelelwe.
• Ibango lomqinisekisi — apho isiqinisekiso sobuqu sikhoyo kwaye umqinisekisi enamandla okuhlawula.
• Ingxowa-mali yeqela okanye uxanduva oluhlanganyelweyo — kwimali-mboleko yeqela, izixa-mali ezifakwe ngamalungu angoogxa.
• Ukuvala ityala ngokonga okunyanzelekileyo — ukusebenzisa ibhalansi yokonga yomboleki ngokwakhe ukuvala ityala, apho isivumelwano semali-mboleko nommiselo kuvumela khona.
• Ukuthengiswa kwesibambiso — ukubuyiswa nokuthengiswa kwee-asethi ezibambisiweyo, kutsalwe iindleko zokuhlutha, zokugcina nezokulahla.
• I-inshorensi — i-inshorensi yobomi yetyala ekufeni komboleki, i-inshorensi yezityalo okanye yemfuyo, okanye izikim zesiqinisekiso sepotfoliyo.
• Ukunyanzeliswa ngokomthetho — isigwebo, ukubanjwa kwee-asethi, ukutsalwa kwemivuzo okanye kwee-akhawunti zebhanki.
• Ukuthengiswa kwetyala — ukudluliselwa kwepotfoliyo ebhalwe njengelahlekileyo kumthengi wesithathu ngesaphulelo kwixabiso lobuso.

Isilumkiso ngomlinganiselo: ukubuyiselwa kwemali kwi-savings eyimpoqo yomboleki, kwingxowa-mali yeqela, okanye kwi-inshorensi akubobungqina amandla omboleki okuhlawula. Ukudibanisa ezi zinto nentlawulo yokuzithandela yomboleki kunyusa ireyithi ebonakalayo yokubuyiselwa kwaye konakalisa naluphi na uqikelelo lwe-LGD olwakhiwe kuyo. Landelela imithombo ngokwahlukeneyo.

Iindlela zokubuyisela imali kunye noqoqosho lwazo

Iyunithi yangaphakathi yokubuyisela imali. Ulawulo olupheleleyo phezu kwendlela yokuziphatha neenkcukacha, kunye neendleko ezisezantsi ezongezelelekileyo apho umthamo uthethelela abasebenzi abakhethekileyo. Ifuna izakhono neenkuthazo ezahlukileyo kulezo zokusungula imali-mboleko okanye zokuqokelela kwangoko.

I-arhente yangaphandle. Ngokuqhelekileyo isekelwe kwimpumelelo, ngentlawulo elingana nezixa-mali ezibuyisiweyo. Iindleko ziyaguquguquka kwaye zilungelelana, kodwa iziko ligcina uxanduva lolawulo nolwegama ngenxa yendlela yokuziphatha ye-arhente — ukuphuma komsebenzi akusokuze kuphume uxanduva. Imiqathango yesivumelwano kufuneka ibophe ii-arhente kwimigangatho yokuziphatha yeziko ngokwalo, ngokubeka iliso.

Isenzo somthetho. Kufanelekile kuphela apho ityala likhulu ngokwaneleyo ukuba lithetheleleke. Uvavanyo olufanelekileyo kukubuyiselwa okulindelekileyo, kuthotywe kwaye kutsalwe iindleko zomthetho, kulinganiswe ngamathuba okuphumelela kunye nokunyanzelisa ngokwenene — ukunyanzelisa kulapho izigwebo ezininzi zisilela khona. Amaxesha eenkundla neendlela zokunyanzelisa zohluka kakhulu ngokommandla, kwaye isigwebo esichasene nomboleki ongenazo ii-asethi ezinokubanjwa asinaxabiso.

Ukuthengiswa kwepotfoliyo. Ukuthengisa incwadi yamatyala ebhalwe njengalahlekileyo kuguqula ukungena kwemali okungaqinisekanga kwexesha elide kube yimali ekhawulezileyo eqinisekileyo, ngesaphulelo esikhulu kwixabiso lobuso. Kususa iindleko zokunakekela nengqwalasela yolawulo. Izinto ezithelekiswayo lixabiso, kunye nokulahlekelwa kolawulo phezu kwendlela umthengi aphatha ngayo abathengi bangaphambili — ubungozi begama obuqhubekayo kwiimarike apho iziko liqhubeka liboleka khona.

Uvavanyo lwesigqibo

Kuyo nayiphi na i-akhawunti okanye iqela, ukuqhubeka kuthetheleleka apho:

Ukubuyiselwa okulindelekileyo × amathuba okuphumelela, kuthotywe, kudlula iindleko zokuqhubeka

Uninzi lweepotfoliyo lunomthamo omkhulu weentsalela ezincinci ezibhalwe njengelahlekileyo apho olu vavanyo lusilela kuzo zonke iindlela. Ukuqaphela oko kwangoko — nokuyeka — sisigqibo solawulo esisemthethweni, asikokungaphumeleli. Ukuqhubeka nokusebenza ngee-akhawunti ezinexabiso elilindelekileyo elibi yindleko yokwenene neqhelekileyo.

Ukuphathwa kwee-Akhawunti

Izinto ezibuyiselweyo kwiimali-mboleko ezazibhalwe njengelahlekileyo ngaphambili zibhalwa kwinzuzo okanye ilahleko xa zifunyenwe. Indlela yokuzibonisa iyahluka: ngokuqhelekileyo njengokuncitshiswa kwentlawulo yokuncipha kwexabiso, ngamanye amaxesha njengenye ingeniso yokusebenza. Nokuba yeyiphi esetyenziswayo kufuneka isetyenziswe ngokungaguquguqukiyo kwaye ibhengezwe.

Ii-akhawunti ezicinyiweyo azibuyiselwa kwipotifoliyo yemali-mboleko iyonke xa ukubuyiswa okuyinxenye kusenzeka. Zihlala zingekho kwiincwadi, kwaye imali ebuyisiweyo ingena kwingxelo yengeniso.

Amaziko kufuneka agcine iirekhodi zeememorandam zee-akhawunti ezicinyiweyo — ukuze kuqhubeke ukufunwa, ukunika ingxelo kwi-credit bureau, kwaye kuthintelwe ukuba umboleki owayesele ecinyiwe angaphinde anikwe imali-mboleko ngaphandle kokuba imbali ivele. Olu lawulo lokugqibela luhlala lungekho kakhulu kunokuba bekufanele.

Phantsi kwe-IFRS 9, ukubuyiswa okulindelekileyo nako kuyafakwa ekubaleni kwe-ECL ngaphambi kokucinywa, ngokusebenzisa ipharamitha ye-LGD. Idatha yokubuyiswa ke ngoko inemisebenzi emibini eyahlukileyo: ukuvelisa imali emva kwesiganeko, kunye nokuqikelela ilahleko kwangaphambili.

Ukuziphatha kunye neZithintelo zomthetho

Umsebenzi wokubuyisa imali uphantsi kwemigangatho yokukhusela abathengi efanayo naleyo yokuqokelelwa kwamatyala, kwaye uhlala uphononongwa ngakumbi kuba ii-akhawunti zindala kwaye iindlela zokusebenza zinoburhalarhume ngakumbi.

• Iindlela ezingavumelekanga — ukuhlukumeza, izoyikiso, ukunxibelelana ngamaxesha angafanelekanga okanye ukuphindaphinda, ukuvezwa kwetyala kubaqeshi, abamelwane okanye abantu boluntu, ukuhlazisa esidlangalaleni, ukuthabatha impahla ngaphandle kwenkqubo yomthetho, kunye nokugqwetha imeko yomthetho yomboleki okanye imiphumo yokungahlawuli.
• Umda wexesha lomthetho / ukuphelelwa lixesha. Amatyala aphelelwa ngokusemthethweni emva kwexesha elimiselweyo, elohluka ngokwendawo yolawulo kwaye lingaphinda liqale ngokutsha ngokuvunywa okanye intlawulo eyinxenye. Ukufuna okanye ukoyikisa ngesenzo kwityala eliphelelwe lixesha kuthintelwe kwiindawo ezininzi zolawulo.
• Amaxwebhu esivumelwano sokuhlawula. Nasiphi na isivumelwano ekuxoxiswene ngaso kufuneka sibhalwe, kunye nengxelo ebhaliweyo ecacileyo yoko kusala kutyalwa, ukuba kukho, xa sele kuhlawulwe.
• Ukhuseleko lwedatha. Ukugcinwa, ukwabelana nee-arhente okanye abathengi, kunye nokunika ingxelo kwi-credit bureau konke kufuna isiseko esisemthethweni.
• Ukongamela iiarhente. Imigangatho yokuziphatha yesivumelwano, amalungelo okuphicotha kunye ukubeka esweni izikhalazo, kuba uxanduva nodumo luhlala kwiziko.

Iimfuno ziyahluka ngokwendawo yolawulo; qinisekisa imithetho esebenzayo nomlawuli wakho.

Imilinganiselo ephambili yokuBuyisa imali

• Izinga lokubuyiswa kwemali ngokwexabiso — Ukubuyiswa njengepesenti yezixa ezicinyiweyo.
• Izinga lokubuyiswa koqoqosho — Izinto ezibuyisiweyo kuthabathwe iindleko zokuqokelela, kuthotywe kwixabiso langoku.
• Igophe lokubuyiswa kweqela — Ukubuyiswa okupheleleyo kwisivuno esibhalwe phantsi, ngeenyanga ezigqithileyo.
• Ilahleko enikwe ukungagqibeki (LGD) — 1 − economic recovery rate; igalelo kwilahleko yetyala elilindelekileyo (ECL).
• Iindleko zokubuyisa — Iindleko zokubuyisa njengepesenti yezixa-mali ezibuyisiweyo.
• Ixesha lokubuyiswa — Iinyanga eziphakathi okanye ezinobunzima obuphakathi ukusuka ekubhalweni phantsi ukuya kwimali efunyenweyo.
• Izinga lelahleko yemali-mboleko — (Write-offs − recoveries) / average gross loan portfolio.
• Izinga lesaphulelo solungiso — Isaphulelo esiphakathi esamkelweyo kwiimvumelwano zothethathethwano.