Ukucinywa kwetyala

I write-off kukususwa kwe- gross carrying amount yemali-mboleko kwi-balance sheet kuba akukho themba lilindelekileyo lokuyifumana kwakhona. Sisiganeko sokukhutshwa kwe-asethi kwiincwadi zobalo-mali: i-asethi iyayeka ukuxelwa, kwaye isibonelelo selahleko esihambelanayo siyakhululwa kuyo.

Izinto ezimbini i-write-off engeyiyo:

Ayikokuxolelwa kwetyala. Ngaphandle kokuba umbolekisi alirhoxise ityala ngokusesikweni, uxanduva lomntu obolekayo ngokusemthethweni luhlala lukhona nangemva kokukhutshwa kwiincwadi. Umbolekisi angayaqhubeka nokufuna intlawulo, kwaye izixa-mali ezifunyenwe kamva zibhalwa njengembuyekezo.

Akusiyo ngokuqhelekileyo ixesha lokwenzeka kwelahleko. Ukuba imali-mboleko yayisele inesibonelelo esipheleleyo, i-write-off ikhulula isibonelelo ngokuchasene nebhalansi epheleleyo ngaphandle kwefuthe elongezelelweyo kwinzuzo. Ilahleko yaqatshelwa ngaphambili, xa isibonelelo saphakanyiswa.

Kwi-US GAAP nakwindlela yokusebenza yaseMntla Melika igama elilinganayo elithi charge-off. Iingcamango ziyafana ngokwezinto ezibalulekileyo.

I-Write-Off vs iProvision vs iWaiver

iProvision (iLoss Allowance)

• Ingaba imali-mboleko ikwi-balance sheet? Ewe
• Ingaba ibango elisemthethweni lihlala likhona? Ewe
• Ingaba inokubuyiselwa umva? Ewe, isibonelelo sinokukhululwa
• Ubume: Uqikelelo lwelahleko elindelekileyo
• Ingaba umboleki uyaziswa? Hayi

I-Write-Off

• Ingaba imali-mboleko ikwi-balance sheet? Hayi — ikhutshiwe kwiincwadi
• Ingaba ibango elisemthethweni lihlala likhona? Ewe
• Ingaba inokubuyiselwa umva? Hayi, kodwa imbuyekezo inokwenzeka
• Ubume: Ukukhutshwa kwiincwadi zobalo-mali
• Umbolekayo uxelelwe? Akunyanzelekanga

Ukuyekwa / Ukuxolelwa

• Ingaba imali-mboleko ikwi-balance sheet? Hayi
• Ngaba ibango lomthetho liyaqhubeka? Hayi — licinyiwe
• Ingabuyiselwa? Hayi
• Ubume: Isenzo somthetho ngumbolekisi
• Umbolekayo uxelelwe? Ewe — kufuneka

Ikholamu yokuyekwa yeyona edla ngokubhideka nokucinywa kwetyala, kwaye umahluko uneziphumo zokwenene. Ukuyekwa kulicima ibango: akukho kuqhubekeka okunokwenzeka, umbolekayo akanatyala aseleyo, kwaye kunokubakho iziphumo zerhafu kumbolekayo kwezinye iindawo apho ityala elixolelweyo lithathwa njengengeniso. Ukucinywa kwetyala kutshintsha kuphela iincwadi zombolekisi.

Amaziko kufuneka alumke ukuba unxibelelwano nababolekayo lungaguquli ngokungalindelekanga enye ibe yenye. Ukuxelela umbolekayo ukuba imali-mboleko yakhe "icinywe ezincwadini" kuvamise ukuviwa njengokuthi "irhoxisiwe," kwaye kwezinye iindawo ingcaciso ecacileyo enjalo inokuthenjwa.

Xa imali-mboleko ifanele ukucinywa ezincwadini

Phantsi kwe-IFRS 9, isixa esipheleleyo esithwalwayo sicinywa xa iziko lingenalo ithemba elifanelekileyo lokubuyiswa kwe-asethi yezemali, ngokupheleleyo okanye ngokwenxalenye. Esi sisixhobo sokukhutshwa ezincwadini, esahlukileyo kumlinganiselo wokulahleka kwetyala okulindelekileyo osebenza kwii-asethi ezisezincwadini.

Ekwenzeni, amaziko akwenza oku kusebenze ngomgaqo-nkqubo obhaliweyo odibanisa:

Imigangatho yokuguga kwetyala — yeyona ndlela ixhaphakileyo, kucinywa onke amatyala angaphaya komda ochaziweyo weentsuku ezidlulileyo. Imida yeentsuku ezingama-180 okanye ezingama-360 isetyenziswa kakhulu; ababolekisi bexesha elifutshane badla ngokucinya kwangoko.

Izibangeli ezixhomekeke kwimeko ethile — kungakhathaliseki ukuguga kwetyala:

• Ukusweleka kombolekayo kungekho lifa elinokubuyiselwa kwaye kungekho inshorensi yobomi yetyala
• Ukungakwazi ukuhlawula amatyala okanye ukubhangisa ngaphandle kolwabiwo olulindelekileyo
• Ukuvalwa kweshishini ngaphandle kwee-asethi ezinokubanjwa
• Umbolekayo ongafumanekiyo emva kophando olubhaliweyo
• Iindlela zomthetho zigqityiwe, okanye unyanzeliso luthathwa njengolungenamdla ngokoqoqosho
• Ubuqhetseba obuqinisekisiweyo kungekho mali inokubuyiselwa

Iimfuno zolawulo. Uninzi lwabalawuli bamisela amaxesha anyanzelekileyo okucinywa kwetyala, nto leyo eyoyisa umgaqo-nkqubo wangaphakathi ovumela ngakumbi. Qinisekisa umgaqo osebenzayo kwindawo yakho.

Ukucinywa okupheleleyo nxamnye nokuyinxenye

Ukucinywa kwetyala kungasebenza kuyo yonke intsalela okanye kwinxalenye apho ukubuyiselwa kungalindelekanga. Ukucinywa okwenxalenye kufanelekile xa, umzekelo, isibambiso kulindeleke ukuba sigubungele inxenye yetyala kwaye intsilelo ayinakubuyiselwa. Umgaqo-nkqubo kufuneka uchaze indlela ukucinywa okwenxalenye okuchongwa, okuvunywa nokulandelwa ngayo.

Amangenelo e-Akhawunti

Iindlela zokusebenza zenza ingongoma ethi "akukho lahleko intsha" ibe yinto ephathekayo.

Umzekelo 1 — imali-mboleko ebekelwe bucala ngokupheleleyo. Ibhalansi epheleleyo 50,000, isibonelelo esigciniweyo 50,000:

• Idibhithi: Isibonelelo selahleko — 50,000
• Ikhredithi: Iimali-mboleko ezipheleleyo — 50,000

Akukho mpembelelo kwingxelo yengeniso. Ipotifoliyo yemali-mboleko epheleleyo yehla nge-50,000; isibonelelo sehla nge-50,000; ipotifoliyo yemali-mboleko eshiyekileyo ayitshintshanga.

Umzekelo 2 — imali-mboleko engabekelwanga bucala ngokwaneleyo. Ibhalansi epheleleyo 50,000, isibonelelo esigciniweyo 45,000:

• Idibhithi: Isibonelelo selahleko — 45,000
• Idibhithi: Inkcitho yokonakala — 5,000
• Ikhredithi: Iimali-mboleko ezipheleleyo — 50,000

Intsilelo ye-5,000 ibetha inzuzo ngexesha lokucinywa. Umkhwa woku ubonisa ukuba ukubekela bucala bekusoloko kusemva kwamava okwenyani okulahleka — kufanelekile ukuphandwa kunokuba kumkelwe nje.

Umzekelo 3 — ukubuyiselwa kwe-8,000 kamva:

• Idibhithi: Ikheshi — 8,000
• Ikhredithi: Inkcitho yokonakala (okanye enye ingeniso) — 8,000

Imali-mboleko ayibuyiselwanga kwipotifoliyo yemali-mboleko epheleleyo. Ukubuyiselwa kudlula kwingxelo yengeniso, kuboniswa njengokuncitshiswa kwentlawulo yokonakala okanye njengenye ingeniso — ngokungaguquguqukiyo, kwaye kuxeliwe.

Iziphumo Kumanani Axeliweyo

Ukucinywa kwemali-mboleko kushukumisa amanani aphambili aliqela ngaxeshanye, kwaye ayiyiyo yonke intshukumo ebonisa into yokwenyani:

• Ipotifoliyo yemali-mboleko epheleleyo iyehla ngesixa esicinyiweyo.
• Ipotifoliyo yemali-mboleko eshiyekileyo ayitshintshanga apho imali-mboleko ibibekelwe bucala ngokupheleleyo.
• Ipotifoliyo esemngciphekweni kunye nomlinganiselo we-NPL ziyaphucuka, kuba intsalela egqithileyo ishiya inani elingaphezulu kwaye ipotifoliyo iyancipha kwinani elingezantsi. Akukho mboleki ohlawule nantoni na.
• Umlinganiselo wokugubungela isibonelelo uyatshintsha, njengoko zombini isibonelelo neentsalela ezingasebenziyo zisihla.
• Umlinganiselo wokucinywa kwetyala uyenyuka — yiyona ndlela yokulinganisa kuphela erekhoda isiganeko ngokunyanisekileyo.

Kungoko umgaqo-nkqubo wokucinywa kwetyala ufanele ukuxelwa kunye nalo naliphi na inani lomgangatho wetyala, kwaye kungoko umbolekisi onomgaqo-nkqubo wokucinywa kwetyala okhawulezayo uya kuhlala ebonakala enomgangatho we-asethi ongcono kunombolekisi ofanayo onomgaqo-nkqubo ochubekileyo.

Ulawulo nokuLawulwa

Ukucinywa kwetyala yindawo yokuba sesichengeni sobuqhophololo bokwenyani, kuba yindlela enokwenza ibhalansi yemali-mboleko inyamalale. Imigaqo yolawulo esemgangathweni:

• Igunya lokuvunywa lichazwa ngomda, linyuke liye kwikomiti yolawulo nakwinqanaba lebhodi. Ukucinywa kwetyala akufuneki kube phantsi kwegunya legosa eliqale okanye eliqokelele intlawulo yemali-mboleko.
• Ulwahlulo lwemisebenzi phakathi kokuqokelela amatyala, isindululo sokucinywa kwetyala kunye nokuvunywa kokucinywa kwetyala.
• Isizathu esibhaliweyo kwi-akhawunti nganye, kunye nobungqina beenzame zokubuyisela ezenziweyo.
• Uphononongo oluzimeleyo lwesampulu, luqinisekisa ukuba ii-akhawunti ezicinyiweyo zazingenako ngokwenene ukuqokelelwa kwaye ukuba akukho ntlawulo iye yafunyanwa yaza yasetyenziswa gwenxa phambi kokucinywa kwetyala.
• Ukulungelelaniswa lokucinywa kwetyala okubhalwe kwileja nokucinywa kwetyala okuvunyiweyo.
• Ukuqwalaselwa komkhwa nokuphuma kwesiqhelo ngokwesebe nangegosa — ukuxinana kokucinywa kwetyala luphawu lwobuqhophololo.

Emva kokucinywa kwetyala

Iirekhodi zememorandam. Ii-akhawunti ezicinyiweyo kufuneka zihlale zinokulandeleka ngaphandle kwe-balance sheet: ukuze kuqhubeke ukubuyiswa kwemali, ukuze kubikwe kwiziko lekhredithi, kwaye — okubaluleke kakhulu — ukuthintela ukuba umboleki owayekhe wacinywa angaphinda anikwe imali-mboleko ngaphandle kokuba imbali ivele. Olu lawulo lokugqibela luhlala lungekho amaxesha amaninzi kunokuba bekufanele.

Iinzame zokubuyisela zingaqhubeka, ngokuxhomekeke kwimilinganiselo yokuziphatha efanayo esebenza kwingqokelela. Ukubuyiswa kwemali kwenzeka kakhulu ekuqaleni, ngoko ke ukulibazisa ukunika ii-akhawunti ezicinyiweyo kwiyunithi yokubuyisela okanye i-arhente kunciphisa ngokusisigxina isixa esiqokelelweyo.

Ingxelo kwi-credit bureau. Ii-akhawunti ezicinyiweyo zidla ngokuxelwa, zineziphumo ezibalulekileyo ekufikeleleni kwetyala kwixesha elizayo lomboleki. Ingxelo kufuneka ichaneke yaye ihlaziywe xa kufikelelwa izivumelwano zokuhlawula.

Amaxesha okuphelelwa lixesha. Amatyala akabi nako ukunyanzeliswa ngokusemthethweni emva kwexesha elohluka ngokwemimandla, nelinokuphinda liqale ngokuvunywa kwetyala okanye intlawulo eyinxenye. Ukufuna okanye ukoyikisa ngamanyathelo asemthethweni ngetyala eliphelelwe lixesha kuthintelwe kwimimandla emininzi.

Ukuphathwa kwerhafu kumatyala acinyiweyo kuyahluka kakhulu kwaye kudla ngokuxhomekeka ekufezekiseni iimeko ezithile zobungqina. Oku kufuneka kuqinisekiswe nomcebisi werhafu kummandla ofanelekileyo kunokuba kucingelwe kususela kwindlela yokuphathwa ngokobalo-mali.

Iingcamango eziphosakeleyo eziqhelekileyo

"Ukucinywa kwetyala kuthetha ukuba umboleki akasenatyala." Kukuxolelwa kuphela okwenza oko. Ukucinywa kwetyala sisenzo sangaphakathi sobalo-mali.

"Ukucinywa kwetyala yilahleko entsha." Kuphela kumyinge apho imali-mboleko yayingabonelelwanga ngokwaneleyo. Ukucinywa kwetyala okubonelelwe ngokupheleleyo akunampembelelo kwinzuzo.

"Ukucinywa kwetyala kuyayiphucula ipotfoliyo." Iphucula imilinganiselo exeliweyo. Akukho nto itshintshayo malunga nokusebenza kwetyala.

"Iimali-mboleko ezicinyiweyo zinokubuyiselwa ukuba umboleki uyahlawula." Azibuyiselwa epotfoliyweni. Ukubuyiselwa kwemali kuqatshelwa kwinzuzo okanye ilahleko.

"Ukucinywa kwetyala kamva kububulumko obungakumbi." Ukulibazisa ukucinywa kwetyala kugcina ii-asethi ezingenakubuyiselwa ezincwadini, kunyusa ipotfoliyo epheleleyo, kwaye kunciphisa ukubuyiselwa ekugqibeleni ngokulibazisa ingongoma apho ii-akhawunti zifikelela kwiyunithi yokubuyiselwa. Nokuba kukwenza kwangoko okanye kade, akukho nto ichanekileyo ngokwendalo — kodwa ukwenza kade asikokhetho olulondolozayo ngokuzenzekelayo.