Uhlengahlengiso / ukucwangciswa ngokutsha

Ukuhlengahlengiswa kwemali-mboleko kukuguqulwa kwemigaqo yemali-mboleko ekhoyo kuba umboleki akasakwazi ukuhlangabezana neshedyuli yoqobo. Ukucwangciswa ngokutsha yinguqulelo emxinwa: ukutshintsha ixesha le entlawulo — ukwandisa ixesha, ukuhlehlisa izavenge — ngaphandle kokutshintsha isixa esisisiseko okanye amaxabiso.

Uphawu oluphambili kukuba ukuhlengahlengiswa kuqhutywa kukuxinezeleka. Kukho uncedo olunikelwa ngumbolekisi ebengenako ukulunika ngenye indlela, kuba enye indlela kukungaphumeleli ukuhlawula. Oku kukwahlula kwimeko yokongeza imali okanye yokubolekwa kwakhona, eziqhutywa kukukhula kwaye zinikwa ababoleki abaqhuba kakuhle.

Amagama anxulumeneyo aquka unyamezelo, isicwangciso sokusombulula ityala, ukumiswa kweentlawulo, ukumiswa kwetyala kunye uncedo. Xa umbolekisi enika uncedo ngokukodwa ngenxa yobunzima bezemali, uninzi lweenkqubo zobalo-mali nezoluleko luthatha lo mngcipheko njengento eyonyanyezelweyo, neziphumo ezichazwe ngezantsi.

Iindlela zokuhlengahlengisa

• Ulwandiso lwexesha: Ixesha liyolulwa. Kunciphisa isavenge somboleki kodwa kubangela inzala iyonke enkulu kunye nomngcipheko omde kumbolekisi.
• Iholide yokuhlawula / ukumiswa kweentlawulo: Iintlawulo zimiswa okwexeshana. Kunika uncedo olukhawulezileyo kumboleki; kumisa ukuhamba kwemali kwaye kwandisa ibhalansi yemali-mboleko kumbolekisi.
• Iholide yemali engundoqo kuphela: Inzala iyahlawulwa ngelixa imali engundoqo imisiwe. Kunciphisa imali ephumayo kumboleki ngelixa kugcinwa ingeniso yenzala kumbolekisi.
• Ukufakwa kwenzala kwimali engundoqo: Amatyala ashiyekileyo ayongezwa kwibhalansi yemali engundoqo. Amatyala ashiyekileyo acinywa ephepheni kumboleki, nto leyo edala umngcipheko omkhulu kungekho mali ifunyenwe ngumbolekisi.
• Ukuncitshiswa kwezinga lenzala: Izinga lenzala lisezantsi. Kunciphisa iindleko zomboleki; kukhokelela ekuncipheni kwenzuzo kunye nelahleko yokuguqulwa okunokwenzeka kumbolekisi.
• Ishedyuli yokunyuka: Izavenge ezincinci zakuqala ezinyuka kamva. Ihambelana nokuchacha okulindelekileyo komboleki ngelixa ibeka ngasemva umngcipheko wetyala kumbolekisi.
• Ukucinywa kwetyala ngokuyinxenye: Inxalenye yetyala iyaxolelwa. Ityala liyancitshiswa ukuze libe kwinqanaba elinokuhlawuleka kumboleki, nto leyo edala ilahleko eyenzekileyo ngoko nangoko kumbolekisi.
• Ukuguqulwa: Isibonelelo semali esibizwa ngalo nangaliphi ixesha siguqulwa sibe yimali-mboleko ehlawulwa ngezavenge.
• Isibambiso esongezelelweyo okanye umqinisekisi: Isibambiso esitsha okanye indlela yokubuyisa yongezwa. Umboleki ugcina ukufikelela ngelixa imeko yokubuyiselwa kwemali yombolekisi iphucuka.

Izibalo zokwandiswa kwexesha lemboleko

Ukwandiswa kwexesha lemboleko lolona hlenga-hlengiso luxhaphakileyo, kwaye ukuncama okuhamba nalo kuchanekile.

Imeko. Umboleki unetyala le-$10,000 nge-18% ngonyaka kwibhalansi encitshayo, kusele iinyanga ezingama-24.

Monthly rate = 0.18 ÷ 12 = 1.5%

At 24 months:  instalment = $499.22
               total paid = $11,981
               total interest = $1,981

At 48 months:  instalment = $293.75
               total paid = $14,100
               total interest = $4,100

Isavenge sehla nge-41%, nto leyo enokuthi kanye ibe yiyo eyenza ukuba imali-mboleko ikwazi ukuhlawuleka. Inzala iyonke iyanda ngaphezu kokuphindwe kabini.

Olo lunaniselwano olunyanisekileyo: uhlenga-hlengiso luthenga ukukwazi ukuhlawula ngeendleko nangexesha. Kufanelekile ukulwenza xa enye indlela ingukungaphumeleli ukuhlawula, kwaye ayilulo uncedo lwasimahla.

Xa uhlenga-hlengiso lufanelekile — naxa lungafanelekanga

Isigqibo sixhomekeke kumbuzo omnye: ingaba ubunzima bomboleki bobethutyana kwaye bunokusonjululwa, okanye bungokwesakhiwo?

Yenza uhlenga-hlengiso xa:

• Unobangela uyachazeka kwaye unexesha elimiselweyo — ukugula, intlawulo yesivumelwano ebazisekileyo, umothuko wexesha lonyaka, umthengi olahlekileyo osele ethathelwe indawo
• Uqikelelo oluhlaziyiweyo lokuqukuqela kwemali lubonisa ukuba isavenge esihlaziyiweyo siyakwazi ngokwenene ukuhlawuleka.
• Umboleki uyazibandakanya, akafihli nto kwaye unikezele ulwazi lwangoku lwezemali
• Ukubuyiselwa kwemali okulinganisiweyo phantsi kohlenga-hlengiso kugqitha ukubuyiselwa kwemali okulindelekileyo ngokunyanzeliswa, kususwa iindleko zomthetho nokulibaziseka

Musa ukuhlenga-hlengisa xa:

• Ishishini lenza ilahleko kwaye akukho ndlela ithembekileyo yokufumana inzuzo
• Umboleki akanamandla okuhlawula nakweliphi na inqanaba lesavenge
• Uhlenga-hlengiso lukhona ikakhulu ukugcina imali-mboleko ingekho emorha kwiingxelo zombolekisi ngokwakhe
• Kukuguqulwa kwesithathu okanye kwesine kwityala elifanayo

Le ndlela yokusilela inegama: extend and pretend. Ukulungiswa okuphindaphindiweyo kwemali-mboleko engenakubuyiswa kulibazisa ukuqondwa kwelahleko esele yenzekile, kwaye iyayandisa — kuba inzala iyakhula, isibambiso siyehla ngexabiso kwaye iindlela zokunyanzelisa ziyancipha ngelixa ixesha lihamba.

Uvavanyo phambi kohlengahlengiso

• Uhlalutyo lonobangela ongundoqo, kubhaliwe. Uhlengahlengiso olunikezelwa ngaphandle kokumisela ukuba kutheni imali-mboleko isilele kukuthelekelela nje.
• Ulwazi lwezemali oluhlaziyiweyo — ukuhamba kwemali okwangoku, hayi uqikelelo olwafakwa ekuqaleni kwemboleko
• Uvavanyo oluhlaziyiweyo lokukwazi ukuhlawula kwisavenge esitsha, kuquka zonke ezinye izibophelelo
• Uphononongo lwesibambiso — ngaba isibambiso sisanela, sisasebenza ngokusemthethweni, sisaxabisa oko kutshiwo yifayile?
• Uvavanyo lokuzimisela — ukuzibandakanya nokudandalaza kwahlula umboleki osengxakini kulowo uphepha ukuhlawula
• Uthelekiso nxamnye nokunyanzelisa — ukubuyiswa okulindelekileyo phantsi kwendlela nganye, kucuthiwe ngenxa yexesha

Ukuphathwa kwezimali nangononophelo

Kulapho uhlengahlengiso lwahluka kakhulu khona ekubolekiseni okuqhelekileyo, nalapho imikhuba ebuthathaka yenza umonakalo wokwenene.

Imali-mboleko ehlengahlengisiweyo ayibi yinto esebenzayo ngenxa yokuba imiqathango itshintshile. Ukuhlelwa ngokuqhelekileyo kulandela amandla abonakalisiweyo omboleki, hayi amaphepha. Uninzi lwezikhokelo lufuna:

• Ukuchongwa ngokwahlukileyo. Izinto ezisemngciphekweni ezinyamezelweyo okanye ezihlengahlengisiweyo ziyaphawulwa kwaye zinikelwa ingxelo ngokwahlukileyo kwezinye iindawo zencwadi.
• Ixesha lokulingwa okanye lokunyanga. I-exposure ihlala ihlelwa njengohlengahlengisiweyo de umboleki enze inani elincinane leentlawulo ezilandelelanayo phantsi kwemiqathango emitsha — ngokuqhelekileyo iinyanga ezininzi, ixesha elichanekileyo limiselwa ngumlawuli okanye isikhokelo se-accounting.
• Izibonelelo zigciniwe. Izibonelelo zokwehla kwexabiso ngokuqhelekileyo azikhululwa ngenxa nje yokuba ishedyuli ibhalwe ngokutsha. Uncedo olunikezelwa ngenxa yobunzima bezemali bubungqina bomngcipheko wekhredithi ophakamileyo, hayi ubungqina bokusonjululwa kwawo.

Phantsi kwe-IFRS 9, kuvela imibuzo emibini ngohlengahlengiso:

1. Ngaba uhlengahlengiso lubalulekile? Ukuba ewe, i-asethi yokuqala iyasuswa ekubhalweni kwaye entsha ibhalwe. Ukuba akunjalo, isixa esithwalwayo sibalwa ngokutsha kwi izinga lenzala esebenzayo loqobo kwaye inzuzo okanye ilahleko yohlengahlengiso ithathwa iye kwinzuzo okanye ilahleko ngoko nangoko.
2. I-exposure ikweliphi inqanaba? Ukunika imvume ngenxa yobunzima bezemali ngokuqhelekileyo bubungqina bokonyuka okubalulekileyo komngcipheko wetyala, okuhambisa i-exposure iye kwiNqanaba 2 (ilahleko zetyala ezilindelekileyo zobomi bonke) ubuncinane, naseNqanaba 3 apho i-exposure inetyala elonakalisiweyo.

Amaxesha athile onyango, imigaqo yokuhlelwa, kunye neemfuno zokubhengeza zibekwa kuzwelonke nangokwesikhokelo esisebenzayo, kwaye ziyohluka phakathi kwemimandla yolawulo.

Umngcipheko wokuhlaziywa okungapheliyo

Ukuhlengahlengisa kwakhona yeyona ndlela iqhelekileyo yokufihla ukuwohloka kwetyala, kuba iyasebenza: imboleko ehlengahlengisiweyo ibuyela kwimo ehlawulwayo, amatyala angahlawulwanga ayanyamalala, kwaye ipotfoliyo esemngciphekweni iyaphucuka ngaphandle kokuba kufunyenwe nayiphina imali.

Izikhombisi ezijongwa ngabaphathi nabaphicothi-zincwadi:

• Iimboleko ezihlengahlengiswe ngaphezu kwesihlandlo esinye, ngakumbi kwixesha elifutshane
• Ukuhlengahlengisa okugxile kufutshane neentsuku zokunika ingxelo
• Ukufakwa kwenzala kwinqununu kusetyenziswa rhoqo, kangangokuba i-exposure iyakhula ngelixa ukuqokelelwa kweentlawulo kuhlala kungatshintshi
• Ii-exposure ezihlengahlengisiweyo zinyuselwa kwinqanaba lokusebenza ngaphandle kokugqiba ixesha lokuvavanywa
• Amazinga aphezulu okuphinda ukusilela ukuhlawula kwincwadi ehlengahlengisiweyo — obona bungqina bucacileyo bokuba uhlengahlengiso lwalunikezelwa kubaboleki abangenakukwazi ukuhlawula.

Amazinga okuphinda ukusilela ukuhlawula kwiimboleko ezihlengahlengisiweyo aqhelekile ukuba ngaphezulu kakhulu kunezinye iimboleko zepotfoliyo. Ukuwalandela ngexesha lokukhutshwa yeyona ndlela incedayo yokujonga ukuba umgaqo-nkqubo wokuhlengahlengisa uyasebenza okanye ufihla ilahleko.

Izilawulo ezifanele ukubakho

• Imvume ezimeleyo. Igosa eligale imboleko akufuneki livume uhlengahlengiso lwayo.
• Unobangela obhaliweyo kunye novavanyo lokukwazi ukuhlawula kwifayile nganye, kunye neengxelo zezimali ezihlaziyiweyo eziqhotyoshelweyo.
• Umda kwinani lokuhlengahlengisa kwi-exposure nganye, kwaye nantoni na engaphaya kwawo iye kugqithiselwa kwisigqibo sokusombulula okanye sokubuyisela imali.
• Ingxelo eyahlukileyo yencwadi ehlengahlengisiweyo — ibhalansi, inani, ixesha lokukhutshwa kunye nezinga lokuphinda ukusilela ukuhlawula.
• Akukho kunyuswa ngokuzenzekelayo. Ukuhlelwa ngokutsha kuphela emva kwexesha elimiselweyo lokuvavanywa kweentlawulo ezilandelelanayo.
• Ukukhutshwa kwiinkuthazo zokusebenza, ngoko ke ukuhlenga-hlenga akunakusetyenziswa ukukhusela iimethrikhi zokungahlawuli zegosa okanye zesebe.

Ukuhlenga-hlenga xa kuthelekiswa nezenzo ezinxulumeneyo

• Ukuhlenga-hlenga / ukucwangcisa kwakhona: Kubangelwa kukuxinezeleka komboleki. Imiqathango iyalungiswa kwaye ityala liphawulwa njengelinyamezelweyo.
• Ukutshintshwa kwemali-mboleko: Kubangelwa xa kukho imiqathango engcono. Imali-mboleko ithathelwa indawo kwaye umboleki uhlala ehlawula.
• Ukongeza: Kubangelwa xa umboleki efuna ikhredithi eyongezelelweyo. Intsalela yemali-mboleko iyenyuka, ixesha liqala ngokutsha, kwaye umboleki uhlala ehlawula.
• Ukuhlawula ngesivumelwano: Kubangelwa kukuvalwa okuvunyelweyo. Isixa-mali esinye esincitshisiweyo siyamkelwa kwaye intsalela eseleyo iyacinywa.
• Ukucinywa kwetyala: Kubangelwa xa kungekho themba lokwenene lokubuyiswa kwemali. Ityala liyasuswa kwincwadi esebenzayo yombolekisi, nangona amabango asemthethweni anokuqhubeka.

Ukutshintshwa kwemali-mboleko nokongeza kubandakanya ababoleki abahlawulayo. Ukuhlenga-hlenga, ukuhlawula ngesivumelwano nokucinywa kwetyala kubandakanya ababoleki abasengxakini. Ukuthatha ukulungiswa kwengxaki njengokongeza — nto leyo eyenzekayo, ngabom nangokungenjalo — kuyichaza kakubi imeko yomboleki kunye nomgangatho wepotfoliyo.

Imibuzo ebuzwa rhoqo

Ngaba ukuhlenga-hlenga imali-mboleko kuyayichaphazela ingxelo yekhredithi? Ngokuqhelekileyo ewe. Amatyala ahlenga-hlengiweyo okanye anyamezelweyo adla ngokuphawulwa kumaziko ekhredithi, kwaye uphawu lunokuchaphazela ukufikelela kwikhredithi eyongezelelweyo nangona iintlawulo zisenziwa.

Umboleki kufuneka acele nini ukuhlenga-hlengwa kwetyala? Phambi kokuba asilele ukuhlawula, hayi emva koko. Ukusondela kumbolekisi kwangoko ngeenkcukacha zezemali zangoku kunye nengcaciso ecacileyo kuvelisa iindlela ezingcono kunokuba ukulinda ukwanda kweentlawulo ezisilelayo.