Umlinganiselo wokucinywa kwetyala

Lo mlinganiselo wokucinywa ulinganisa ixabiso leemali-mboleko ezisusiweyo kwiphepha lomncono njengezingenakubuyiselwa ngexesha elithile, lichazwa njengepesenti yomyinge wepotfoliyo yemali-mboleko epheleleyo. Uphakathi kweempawu ezingundoqo zomgangatho wetyala kuye nawuphi na umbolekisi, kwaye ngowona kuphela obhala iilahleko iziko elizamkele ngokusesikweni kunokuba zilindelwe nje.

Isenzo sokucinywa sisenzo se-accounting: isixa esipheleleyo esithwalwayo semali-mboleko siyakhutshwa kwiincwadi kuba akukho lindelo elinengqiqo lokuyibuyisa. Kukho iingongoma ezimbini ezihlala zingaqondwa kakuhle:

• Ukucinywa akusikokuxolelwa kwetyala. Ngaphandle kokuba umbolekisi aliyeke ngokucacileyo ityala, ibango elisemthethweni lihlala likho nasemva kokukhutshwa kwiincwadi kwaye iinzame zokuqokelela zingaqhubeka. Izixa eziqokelelwe kamva zibhalwa njengeemali ezibuyiselweyo.
• Ukucinywa ngokuqhelekileyo akusiyilahleko entsha. Ukuba imali-mboleko yayisele inolungiselelo olupheleleyo, ukucinywa kususa nje ibhalansi epheleleyo kunye ne sibonelelo esihambelanayo kunye, ngaphandle kwesiphumo esongezelelweyo kwinzuzo. Ilahleko yamkelwa xa ulungiselelo lwaphakanyiswayo. Ukucinywa kwemali-mboleko engenalungiselelo olwaneleyo kuyayichaphazela ingxelo yengeniso — yiyo loo nto ukunyuka okukhawulezileyo kokucinywa kunye nenkcitho yolongiselelo ezinzileyo kufanele kuphandwe.

Ifomula Yomlinganiselo Wokucinywa

Umlinganiselo wokucinywa = Ixabiso leemali-mboleko ezicinyiweyo ngexesha / Umyinge wepotfoliyo yemali-mboleko epheleleyo × 100

Xa ixesha lilifutshane kunonyaka, yenza ibe ngunyaka:

Umlinganiselo wokucinywa wonyaka = (Ukucinywa ngexesha / Umyinge wepotfoliyo yemali-mboleko epheleleyo) × (12 / inani leenyanga) × 100

Umyinge wepotfoliyo yemali-mboleko epheleleyo ngokuqhelekileyo ngumyinge olula weentsalela zokuqala nezokuvala. Kwiipotfoliyo ezikhula okanye ezincipha kakhulu ngexesha, umyinge wenyanga onamanqaku ali-13 unika idinomineyitha echaneke ngakumbi ngokubonakalayo kwaye yindlela engcono.

Umzekelo osebenzayo

• Ipotfoliyo yemali-mboleko epheleleyo (1 Januwari): 8,000,000
• Ipotfoliyo yemali-mboleko epheleleyo (31 Disemba): 10,000,000
• Umyinge wepotfoliyo yemali-mboleko epheleleyo: 9,000,000
• Iimali-mboleko ezicinyiweyo enyakeni: 450,000
• Iimali ezibuyiselweyo kwiimali-mboleko ezazicinyiwe ngaphambili: 90,000

Umlinganiselo wokucinywa kwetyala = 450,000 / 9,000,000 × 100 = 5.0%

Okugcweleyo vs okuncitshisiweyo: izinga lelahleko yemali-mboleko

Umlinganiselo ongentla ngumlinganiselo wokucinywa ogcweleyo. Ukuthabatha iimali ezibuyisiweyo kunika izinga lelahleko yemali-mboleko — ngamanye amaxesha libizwa ngokuba ngumlinganiselo wokucinywa oncitshisiweyo:

Izinga lelahleko yemali-mboleko = (Iimali ezicinyiweyo − Iimali ezibuyisiweyo) / Umndilili wepotfoliyo yemali-mboleko egcweleyo × 100

Kusetyenziswa amanani afanayo:

(450,000 − 90,000) / 9,000,000 × 100 = 4.0%

Umsantsa phakathi kwezi zinto zimbini ngumlinganiselo othe ngqo wempumelelo yokuqokelela emva kokucinywa kwetyala. Iziko elicinya i-5% kwaye lingabuyisi nto likwimeko eyahluke kakhulu kunelinye elicinya i-5% kwaye libuyisa isihlanu sayo, nangona umlinganiselo ogcweleyo ufana.

Soloko uchaza ukuba yiyiphi inguqulelo oyixelayo. Imilinganiselo yokucinywa egcweleyo nencitshisiweyo idla ngokubhidaniswa kwingxelo yolawulo nakuthelekiso olupapashiweyo.

Indlela ukucinywa kwamatyala okugqwetha ngayo ipotfoliyo esemngciphekweni

Le yeyona ngongoma ibalulekileyo esebenzayo malunga nomlinganiselo, kwaye sisizathu sokuba ungaze ufundwe wedwa.

Ukucinywa kwemali-mboleko kuyisusa kwipotfoliyo yemali-mboleko egcweleyo. Kuba ipotfoliyo esemngciphekweni (PAR) ibalwa njengeentsalela ezilibele ukuhlawula ngaphezu kwepotfoliyo egcweleyo, ukucinywa kuphucula i-PAR kabini: kususa intsalela engahlawulwanga kwinani eliphezulu kwaye inciphisa inani elisezantsi.

Qwalasela ipotfoliyo ye-10,000,000 ene-800,000 kwiimali-mboleko ezilibele ukuhlawula ngaphezu kweentsuku ezingama-90:

• Phambi kokucinywa: - Ipotfoliyo yemali-mboleko egcweleyo: 10,000,000

  • Okulibele > iintsuku ezingama-90: 800,000
  • PAR > 90: 8.0%

• Emva kokucinywa kwe-800,000: - Ipotfoliyo yemali-mboleko egcweleyo: 9,200,000

  • Okulibele > iintsuku ezingama-90: 0
  • PAR > 90: 0.0%

Akukho nto itshintshileyo malunga nokusebenza kwetyala. Akukho mntu ubolekayo wabuyisa nantoni na. Iziko elinomgaqo-nkqubo okhululekileyo wokucinywa liya kuhlala linika ingxelo ye-PAR engcono kuneziko elifanayo elinomgaqo-nkqubo ongqongqo.

Iziphumo:

• I-PAR nomlinganiselo wokucinywa kufuneka zifundwe kunye. Ukwehla kwe-PAR kunye nokunyuka komlinganiselo wokucinywa kukucocwa kwepotfoliyo, hayi uphuculo.
• Ukuthelekiswa kwe-PAR phakathi kwamaziko akunantsingiselo ngaphandle kwemigaqo-nkqubo yawo yokucinywa kwetyala. Ababolekisi ababini abaxela i-PAR>30 ye-4% banokuba nomgangatho osisiseko owahluke ngokupheleleyo ukuba omnye ucima amatyala ngeentsuku ezili-180 aze omnye ngeentsuku ezingama-360.
• Uhlolo oludityanisiweyo oluluncedo kukudibanisa i-PAR kunye nereyisho yokucinywa kwetyala ebalwa ngonyaka, nto leyo enobuthathaka obuncinane kakhulu kwiiyantlukwano zomgaqo-nkqubo kunokuba nanye kula manani iyodwa.

UMgaqo-nkqubo Wokucinywa Kwetyala

Wonke umbolekisi ufuna umgaqo-nkqubo wokucinywa kwetyala obhaliweyo ochaza:

• Isibangeli. Ubukhulu becala iba ngumda wokuguga kwetyala — umzekelo, zonke iimali-mboleko ezingaphezu kweentsuku ezili-180 okanye ezingama-365 emva komhla wokuhlawula. Eminye imigaqo-nkqubo yongeza izibangeli ezikhethekileyo ngokwemeko ezifana nokufa komboleki, ukuvalwa kweshishini, ukubaleka, okanye ukuphelelwa ngamanyathelo asemthethweni.
• Nokuba ukucinywa kwetyala kuzenzekela okanye kujongwa imeko ngemeko. Ukucinywa kwetyala okuzenzekelayo okusekelwe ekugugeni kuhambelana ngakumbi kwaye akuvulelekanga kangako ekuphathweni gwenxa; ukujonga imeko ngemeko kuvumela isigqibo kodwa kufuna ulawulo oluqinileyo.
• Igunya lokuvunywa. Ukucinywa kwamatyala kuvunywa ngokuqhelekileyo kwikomiti yolawulo okanye kwinqanaba lebhodi, ngaphezu kwemida echaziweyo.
• Ukuphathwa kwenzala eqokelelweyo. Nokuba isixa esicinyiweyo siquka inzala eqokelelweyo nengahlawulwanga okanye isixa esiyinqununu kuphela. Oku kuyichaphazela kakhulu ireyisho kwaye kufuneka kusetyenziswe ngokungaguquguqukiyo.
• Ukuqokelelwa emva kokucinywa kwetyala. Nokuba ingaba iinzame zokubuyisela imali ziqhubeka kwaye kude kube nini, nokuba imali ebuyisiweyo yamkelwa njani.
• Iirekhodi zeememorandam. Ii-akhawunti ezicinyiweyo kufuneka zihlale zinokulandelwa ngaphandle kwephepha lomncono, kubandakanywa ukuxelwa kwiibhiro zetyala.

Umgaqo-nkqubo olondolozayo ngokuchasene nobundlongondlongo

• I-PAR exeliweyo: Iba phezulu xa ukucinywa kwetyala kusemva kwexesha (umz. iintsuku ezingama-360+) ngokuchasene nokuba sezantsi xa ukucinywa kwangoko (umz. iintsuku ezingama-90–180).
• Ireyisho yokucinywa kwetyala: Iba sezantsi kwaye ingaqhelekanga ngakumbi xa ukucinywa kusemva kwexesha ngokuchasene nokuba phezulu kwaye igudile ngakumbi xa ukucinywa kwangoko.
• Ubunyani bephepha lomncono: Ukucinywa kwetyala kusemva kwexesha kuthwala ii-asethi ezinethuba elincinane lokubuyiselwa, kanti ukucinywa kwangoko kugcina iphepha lomncono licocekile ngakumbi.
• Ireyithi yokubuyiselwa kwemali kwiimali-mboleko ezicinyiweyo: Iba sezantsi xa kucinywa emva kwexesha (amanyathelo okuqokelela aphelile) ngokuchasene nokuba phezulu xa kucinywa kwangoko (ukuqokelela kusasebenza).
• Umngcipheko wokusetyenziswa gwenxa: Ukucinywa kwetyala kusemva kwexesha kunomngcipheko wokulibazisa ukuqaphela ilahleko, kanti ukucinywa kwangoko kunomngcipheko wokufihla ukungahlawuli ngexesha okusisiseko.

Akukho nanye echanekileyo ngokwendalo. Okubalulekileyo kukuba umgaqo-nkqubo ubhaliwe, usetyenziswe ngokungaguquguqukiyo, ubhengeziwe, kwaye ungatshintshwa ngenjongo yokuxhaphaza ithuba. Utshintsho kumgaqo-nkqubo wokucinywa kwetyala lwenza iireyisho zingathelekiseki ngaphambi nasemva komhla wotshintsho, kwaye kufuneka kubhengezwe nanini na kusenzeka.

Qaphela kananjalo ukuba abalawuli abaninzi bamisela amaxesha anyanzelekileyo okucinywa kwetyala, anokuthi agqithise umgaqo-nkqubo wangaphakathi.

Ubudlelwane ne-IFRS 9 kunye noBonelelo

Phantsi kwe-IFRS 9, ukucinywa kwetyala kwenzeka xa kungekho themba lisengqiqweni lokubuyiselwa, ngokupheleleyo okanye ngokwenxalenye. Sisiganeko sokurhoxiswa ekuqatshelweni endaweni yokuba sisigqibo sokulinganisa — yahlukile kwisibonelelo selahleko yetyala elindelekileyo esiluqikelelo olugcinwe ngokuchasene neemali-mboleko ezisezincwadini.

Ulandelelwano kwipotfoliyo eqhutywa kakuhle luthi: imali-mboleko iyawohloka ize ifudukele kwinqanaba lesi-2 ize emva koko inqanaba lesi-3, isibonelelo se-ECL siyakhula sisiya kwilahleko elindelekileyo, kwaye ngexesha lokucinywa kwetyala isibonelelo sigubungela ubukhulu becala ibhalansi esuswayo. Xa olo landelelwano lusebenza, ukucinywa kwetyala kunempembelelo encinci kwingxelo yengeniso.

Imiqondiso yokuba ayisebenzi:

• Ukucinywa kwetyala okugqitha ngokubonakalayo isibonelelo esikhoyo, nto leyo evelisa indleko ekucinyweni kwetyala. Oku kubonisa ukuba ukubonelela bekusoloko kusemva kumava okulahleka okwenyani.
• Isibonelelo esiphezulu kakhulu xa kuthelekiswa nokucinywa kwetyala ekugqibeleni, nto leyo ebonisa ukubonelela ngokugqithisileyo okanye ukulibaziseka kokucinywa kweemali-mboleko esele zibonelelwe ngokupheleleyo.
• Umlinganiselo wogubungelo lwesibonelelo — isibonelelo sahlulwe ngeemali-mboleko ezingasebenziyo — luhlolo oluqhelekileyo lokunqamleza.

Imigibe Eqhelekileyo yoMlinganiselo

Ukusilela ukuguqula ube ngumlinganiselo wonyaka. Umlinganiselo wekota wokucinywa kwetyala ochazwe ngaphandle kokuba uguqulwe ube ngumlinganiselo wonyaka ukhangeleka ulunge ngokuphindwe kane kunenani lonyaka elilinganayo. Le yenye yeempazamo zokunika ingxelo ezenzeka rhoqo.

Ukungangqinelani kwedenomineyitha. Ibhalansi yokuqala, ibhalansi yokuvala, umndilili olula kunye nomndilili wenyanga zonke zinika iimpendulo ezahlukeneyo. Kwipotfoliyo ekhula ngokukhawuleza umahluko mkhulu — ukusebenzisa ibhalansi yokuvala kuwenza umlinganiselo ubonakale ulunge kakhulu.

Ukungaqhelekanga. Apho ukucinywa kwetyala kuvunywa kube kanye okanye kabini ngonyaka kwinqanaba lebhodi endaweni yokuba kucutshungulwe ngokuqhubekayo, imilinganiselo yenyanga neyekota iba nokungazinzi kwaye uhlalutyo lomkhwa luyaphazamiseka. Amanani aqengqelekayo eenyanga ezilishumi elinambini ayafundeka ngcono.

Ukuxuba inqununu nenzala ngokungangqinelaniyo phakathi kwamaxesha, okanye phakathi kwenumeretha kunye nengcaciso yomgaqo-nkqubo.

Ukungahoyi iimali-mboleko ezihlengahlengisiweyo. Ukuhlela ngokutsha imali-mboleko esengxakini ibe yikhontrakthi entsha kungakulibazisa okanye kukuphephe ngokupheleleyo ukucinywa kwetyala ngelixa umngcipheko osisiseko usahlala wonakele. Umlinganiselo ophantsi wokucinywa kwetyala kunye nomthamo ophezulu wokuhlengahlengisa ufuna ukuphononongwa.

Ukuthelekisa phakathi kwamaziko ngaphandle kokulungelelaniswa komgaqo-nkqubo. Njengoko kuchaziwe apha ngasentla, umlinganiselo wokucinywa kwetyala uthelekiseka kuphela phakathi kwababolekisi abasebenzisa iimbangela ezifanayo namaxesha afanayo.

Indlela Yokusebenzisa Umlinganiselo Enyanisweni

• Yilandele umkhwa wayo, usebenzisa eenyanga ezilishumi elinambini eziqengqelekayo njengesiseko, phantsi komgaqo-nkqubo omiselweyo. Isalathiso sibaluleke ngaphezu kwenqanaba.
• Yifunde kunye ne-PAR, ugubungelo lwesibonelelo kunye nomthamo wokuhlengahlengisa. Nayiphi na kwezi zine inokuphuculwa yodwa ngaphandle kotshintsho lokwenyani kumgangatho wetyala; xa zisonke kunzima kakhulu ukuzigqwetha.
• Yahlule ngokwevintage. Ukucinywa kwamatyala ngokweqela lemvelaphi kubonisa ukuba zeziphi izigqibo zokubolekisa ezibangele ilahleko, endaweni yokuba leliphi ixesha elenzeke ngalo ukusetyenzwa kwamaphepha. Le yeyona ndlela iluncedo kakhulu kwiinjongo zomgaqo-nkqubo wetyala.
• Yahlula ngokwemveliso, isebe, igosa lemali-mboleko, icandelo nomjikelo wemali-mboleko. Ababoleki abakumjikelo wokuqala kufuneka bavelise izinga lokucinywa kwetyala eliphezulu kakhulu kunababoleki abaphindayo; ukuba akunjalo, kungaba kugwenxa ukuhlola okanye ileli eqhubela phambili.
• Landela izinga lokubuyiselwa ngokwahlukileyo — ukubuyiselwa njengepesenti yeemali ebezicinyiwe ngaphambili — njengomlinganiselo othe ngqo wokuqokelelwa emva kokucinywa kwetyala ngokusebenza.
• Thelekisa nenzala yepotfoliyo. Umlinganiselo wokucinywa kwetyala yindleko yokuqhuba ishishini; into ebalulekileyo kwezorhwebo kukuba ingaba ukubekwa kwexabiso kuyigubungela kunye nomda oshiyekileyo emva kweendleko zokusebenza neendleko zokuxhasa ngemali.