Inzalo enqwabelene

Inzalo eqongelelwe iyinzalo esezuziwe kodwa engakakhokhwa noma engakamukelwa. Ikhula usuku nosuku phakathi kwezinsuku zokukhokha, futhi itholakala kuma-akhawunti abo bobabili abathintekayo: njengemali engenayo nokutholwayo kumbolekisi, futhi njengendleko nesikweletu kumboleki.

Lo mqondo ukhona ngoba inzalo inqwabelana ngokuqhubekayo ngenkathi izinkokhelo zifika ngezikhathi ezithile. Imalimboleko ekhokhwa nyanga zonke izuza inzalo ngosuku ngalunye enyangeni, kodwa ukunyakaza kwemali kwenzeka kanye kuphela. Inzalo eqongelelwe yinani elizuziwe kuleso sikhathi esiphakathi.

Ngaphansi kwe-accrual accounting, inzalo iyabonakala ngesikhathi izuzwa ngaso, kungakhathaliseki ukuthi ikhokhwa nini. Ngaphansi kwe-cash accounting, ibonakala kuphela ngesikhathi yamukelwa. Cishe zonke izikhungo ezibolekisayo zibika ngendlela ye-accrual, ngoba amarekhodi e-cash basis e-loan portfolio abukela phansi imali engenayo ezikhathini zokukhula futhi awanikezi isignali yokwehla kokuqoqwa.

Lapho inzalo eqongelelwe ivela khona

Inzalo eqongelelwe etholwayo yisimo sombolekisi: inzalo ezuzwe ezimalini ezibolekiwe ezingakakhokhwa kodwa ezingakaqoqwa. Ihlala ku-balance sheet njengempahla, ihlukile kunqikili lwemalimboleko, futhi ingenye yezinsalela okungenzeka kakhulu ukuthi ikhuphulwe ngokweqile ku-portfolio enezikweletu ezifihlakele.

Inzalo eqongelelwe ekhokhwayo yisimo somboleki noma somamukeli wediphozithi: inzalo ekhokhwayo ezimalini ezibolekiwe noma kumadiphozithi amakhasimende, eyenziwe kodwa engakakhokhwa. Ihlala ku-balance sheet njengesikweletu.

Isikhungo esibolekisa futhi samukela amadiphozithi sithwala zombili, futhi umehluko phakathi kwalokho okungenayo nalokho okuphumayo uyisisekelo semali engenayo yenzalo.

Indlela inzalo eqongelelwe ibalwa ngayo

Ifomula evamile yile:

Inzalo eqongelelwe = Inqikili × Izinga lonyaka lenzalo × (Izinsuku ezidlulile ÷ Izinsuku zonyaka)

Imiphumela emithathu enquma impendulo, futhi ngayinye iyisinqumo senqubomgomo hhayi iqiniso.

Inqikili. Kwi-imalimboleko yebhalansi eyehlayo lokhu kuyinqikili lwemalimboleko olusalayo ekuqaleni kwesikhathi sokukhula, olwehlayo ngokukhokha ngakunye. Kwi-imalimboleko yezinga eligxilile inzalo ibalwa enqikilini lwangempela kuyo yonke inkathi, ngakho isisekelo sokukhula asehlisi.

Izinga. Izinga lonyaka lesivumelwano. Lapho izinga lishintshashintsha, ukukhula kufanele kushintshe nge-usuku lokusebenza koshintsho, okusho ukuthi inkathi ihlukaniswe.

Umthetho wokubala izinsuku. Ukuthi izinsuku zibalwa kanjani nokuthi unyaka uthathwa ukuthi uqukethe ini.

Imigomo yokubala izinsuku

• Actual/365 — Izinsuku zekhalenda zangempela ÷ izinsuku ezingu-365. Isetshenziswa ekubolekiseni kwabathengi nasekuxhaseni ngezimali amabhizinisi amancane ezimakethe eziningi.
• Actual/360 — Izinsuku zekhalenda zangempela ÷ izinsuku ezingama-360. Isetshenziswa emakethe yemali nasekubolekiseni kwezohwebo.
• 30/360 — Inyanga ngayinye ithathwa njengezinsuku ezingama-30 ÷ izinsuku ezingama-360. Isetshenziswa kumabhondi, kwezinye izikweletu zezindlu, nasezinhlelweni eziyinhloko zakudala.
• Actual/actual — Izinsuku zekhalenda zangempela ÷ izinsuku ezingama-365 noma ezingama-366. Isetshenziswa ikakhulukazi kumabhondi kahulumeni.

Ukukhetha akukhona okokuhlobisa nje. I-Actual/360 ibala izinsuku zangempela ngonyaka wezinsuku ezingama-360, ngakho-ke ikhiqiza inzalo ethe xaxa kune-actual/365 kusikweletu esifanayo — cishe amaphesenti angu-1.4 ngaphezulu ngonyaka.

Isibonelo esisebenzayo

Imalimboleko enebhalansi engu-10,000 eseleyo ngamaphesenti angu-18 ngonyaka, ekhula kusukela mhla lu-1 kuMasingana kuya mhla lu-1 kuNhlolanja:

• Actual/365: 10,000 × 18% × (31 ÷ 365) = 152.88
• Actual/360: 10,000 × 18% × (31 ÷ 360) = 155.00
• 30/360: 10,000 × 18% × (30 ÷ 360) = 150.00

Imalimboleko efanayo, izinga elifanayo, inyanga efanayo, izimpendulo ezintathu ezihlukene. Umthetho wokubala kufanele ubhalwe esivumelwaneni semalimboleko futhi uhlelwe ngendlela engaguquki ohlelweni oluyibalayo.

Amarekhodi ezimali

Ukuqaphela ukukhula kwenzalo ekupheleni kwesikhathi:

• Debithi: Inzalo ekhulayo ekufanele yamukelwe — 152.88
• Kredithi: Imali engenayo yenzalo — 152.88

Ukuthola ukheshi:

• Debithi: Ukheshi noma ibhange — 152.88
• Kredithi: Inzalo ekhulayo ekufanele yamukelwe — 152.88

Irekhodi lesibili alithinti i-akhawunti yemali engenayo. Imali engenayo yayisivele iqashelwe ngesikhathi ikhula; ukuthola kumane kuguqula okufanele kutholwe kube ukheshi. Ukuqaphela imali engenayo futhi lapho kutholwa kuyiphutha elivamile nelibalulekile — kubala kabili.

Lapho isikhungo sisebenzisa ukubikwa kwezinga legatsha, womabili amarekhodi aphatha ukufakwa kwegatsha ukuze imali engenayo yenzalo ibikwe lapho isikweletu sikhona.

Inzalo ekhulayo nokwabiwa kwezinkokhelo

Lapho inkokhelo ifika, isetshenziswa ezinsaleleni ezingakhokhiwe ngokulandelana okuchaziwe, ngokuvamile izinhlawulo, bese kuba izimali ezikhokhiswayo, bese kuba inzalo ekhulayo, bese kuba inani eliyinhloko, bese kuthi noma yikuphi okweqile kuthathwa njengokukhokha okweqile. Lokhu kulandelana kuyi-waterfall yokwabiwa.

Inzalo ekhulayo ihlezi ngaphezu kwenani eliyinhloko kulokho kulandelana ngesizathu: inzalo esivele izuziwe ikhokhwa ngaphambi kokuba kuncishiswe ibhalansi ekhiqiza inzalo yesikhathi esizayo. Ukuhlehlisa ukulandelana — ukusebenzisa enanini eliyinhloko kuqala — kunciphisa imali engenayo yombolekisi futhi kushiya inzalo ekufanele yamukelwe iqhubeka nokungakhokhwa.

Imiphumela emibili ilandelayo mayelana nokusingathwa kwemalimboleko:

Ukukhokha kusenesikhathi. Umboleki okhokha ngaphambi kosuku lokugcina lwenkokhelo unenzalo encane eqongelelwe kunaleyo ekhonjiswa uhlelo, ngoba kudlule izinsuku ezimbalwa. Emalimbolekweni enebhalansi eyehlayo, indlela efanele iwukubala kabusha inzalo kuze kufike osukwini lwangempela lokukhokha, hhayi ukusebenzisa isibalo esihleliwe.

Ukukhokha sekwephuze. Inzalo iyaqhubeka nokuqongelelwa ngemva kosuku lokukhokha, ngakho inkokhelo eyenziwe sekwephuze amasonto amabili ikhokha inzalo eningi nesikweletu esincane kunalokho okuhleliwe. Uma uhlelo lusebenzisa ukwahlukanisa okuhleliwe esikhundleni sokuqongelelwa kwangempela, isikweletu sibhalwa siphansi futhi imalimboleko iyashiyeka ngokuthula ngemuva kwe-amortisation yayo.

Isimo sokungaqongelelwa kwenzalo nenzalo emisiwe

Ukuqongelela inzalo emalimbolekweni engeke ibuyiselwe kukhulisa kokubili imali engenayo nempahla. Lonke uhlaka lwezimiso zokuqapha lubhekana nalokhu, futhi indlela yokusebenza iyefana kabanzi.

Isimo sokungaqongelelwa kwenzalo. Uma imalimboleko yeqa umkhawulo obekiwe wezikweletu ezibambezelekile — ngokuvamile izinsuku ezingamashumi ayisishiyagalolunye ngemuva kosuku lokukhokha, nakuba imikhawulo ihluka ngomlawuli nangohlobo lwemalimboleko — umbolekisi uyayeka ukuqashela inzalo eyengeziwe njengemali engenayo. Imalimboleko ibekwa esimeni sokungaqongelelwa kwenzalo.

Ukuphathwa kwenzalo esivele iqongelelwe. Inzalo eqashelwe njengemali engenayo ngaphambi kokuba imalimboleko ingene esimeni sokungaqongelelwa kwenzalo iyahlehliswa emalini engenayo yesikhathi samanje, noma idluliselwe e-akhawuntini yenzalo emisiwe. Inzalo emisiwe akuyona imali engenayo. Iyibhalansi yememorandamu eqopha lokho umboleki akweletayo, egcinwe ngaphandle kwesitatimende semali engenayo kuze kube yilapho iqoqwa ngempela.

Ukuqashelwa ekubuyiselweni. Uma umboleki ekhokha kamuva, inzalo emisiwe iqashelwa njengemali engenayo ngaleso sikhathi. Uma imalimboleko icinywa, inzalo emisiwe iyacinywa kanye nayo futhi ayikaze ithinte imali engenayo.

Ukubuyela ekuqongeleleni inzalo. Imalimboleko ephinde yalethwa isesimweni samanje ngokuphelele, futhi ehlala isesimweni samanje isikhathi esinqunyiwe sokubhekwa, ingabuyela esimeni sokuqongelela inzalo. Ukuhlela kabusha kuphela ngokuvamile akwanele — ukumisa kabusha kaningi imalimboleko esezingeni eliphansi ukuze iqhubeke nokuqongelela kungenye yezimpawu ezicace kakhulu zokuthi iphothifoliyo iphathwa ngenhloso yokubukeka.

Le ndlela ixhumene ngqo nokuhlinzekelwa kwelahleko yemalimboleko kanye nokuhlukaniswa kwezikweletu ezibambezekile okuqhutshwa yizigaba zobudala bezikweletu. Imikhawulo ethile ibekwa yiziqondiso zokuqapha futhi iyahluka ngokwezindawo.

Inzalo eqongelelwe emalimbolekweni enesilinganiso esiqondile

Emalimbolekweni enesilinganiso esiqondile, inzalo ephelele iyanqunywa ekuqaleni — isikweletu siphindaphindwe ngesilinganiso esiqondile siphindaphindwe ngesikhathi sokukhokha — futhi inkokhelo ngayinye iphethe ingxenye elinganayo yayo.

Lokhu kudala umbuzo wokuqashelwa. Ukusabalalisa inzalo ephelele ngokulinganayo ezinkokhelweni kulula kodwa kukhulisa imali engenayo ekuqaleni kwemalimboleko, ngoba ibhalansi esele iyehla ngenkathi inzalo eqashelwayo ingehli. Indlela evikelekayo kakhulu iqashela inzalo ngesisekelo senzalo esisebenzayo, ukuze imali engenayo ilandele ibhalansi eyehlayo nakuba izinkokhelo zomboleki zilingana.

Umphumela osebenzayo: kumaphothifoliyo enesilinganiso esiqondile, inzalo eqongelelwe eqashelwe kuma-akhawunti ngeke ilingane nengxenye yenzalo ekhonjiswe ohlelweni lokukhokha lwomboleki. Zombili izibalo zilungile ngenhloso yazo, futhi umehluko kufanele ukwazi ukuxolelaniswa.

Inzalo eqongelelwe ezimakethe zamabhondi.

Ngaphandle kokubolekisa, leli gama livame kakhulu ukuvela ekuhwebeni kwemali engenayo egxilile.

Ibhondi likhokha amakhuphani ngezikhathi ezithile, kodwa lihweba nganoma yiluphi usuku. Umthengi unxephezela umdayisi ngenzalo etholwe kusukela osukwini lokugcina lwekhuphani. Lokhu kukhiqiza izintengo ezimbili:

• Intengo ehlanzekile — intengo ecashuniwe, ngaphandle kwenzalo eqongelelwe
• Intengo engcolile — inani elikhokhwe ngempela, okuyintengo ehlanzekile kuhlanganiswa nenzalo eqongelelwe

Ukuqongelelwa kubalwa ngokomthetho oshiwo webhondi wokubala izinsuku, ngokuvamile 30/360 ezinkampanini kanye ne-actual/actual kumabhondi kahulumeni. Ngosuku lwekhuphani inzalo eqongelelwe ibuyela ku-zero futhi izintengo ezimbili ziyahlangana.

Amaphutha avamile

• Ukubala imali engenayo kabili — kanye lapho iqongelelwa bese kuba futhi lapho yamukelwa.
• Ukungahambisani kwenqubo yokubala izinsuku — isivumelwano sisho ukubalwa kwezinsuku okuthile, isistimu ibala okunye. Igebe liyakhula buthule kuyo yonke iphothifoliyo.
• Ukuqongelela inzalo emalimbolekweni angasebenzi kahle — kukhukhumalisa imali engenayo kuze kube yilapho ukukhanselwa ekugcineni kwembula ukubalwa ngokweqile esikhathini esisodwa.
• Ukwehluleka ukuhlehlisa ekwehlisweni kwezinga — ukudlulisela imalimboleko esimweni sokungaqongeleli inzalo kodwa ushiya inzalo ebiqongelelwe ngaphambilini isemalini engenayo.
• Ukungakunaki ukuqongelelwa kwenzalo ekukhokhelweni ngaphambi kwesikhathi — kukhokhisa inzalo ehleliwe esikhundleni senzalo kuze kube usuku lokukhokha lwangempela, okukhokhisa ngokweqile umboleki futhi kudale ubungozi bokuvikelwa komthengi.
• Ukufaka izinkokhelo enanini eliyinhloko ngaphambi kwenzalo — kwehlisa imali engenayo futhi kushiye imali okufanele yamukelwe iyisidala.
• Ukuqongelela inzalo kuphela ekupheleni kwenyanga — kubalwa inzalo kanye ngenyanga esikhundleni sokubalwa nsuku zonke, okwenza noma iyiphi i-akhawunti esebenza maphakathi nenyanga ibalwe kabi.
• Akukho ukuthelekisa phakathi kwencwadi yokubhalwa kwemalimboleko nebhuku lokubhalwa jikelele — inzalo eqongelelwe okufanele yamukelwe kuma-akhawunti kufanele ihambisane nesamba senzalo eqongelelwe kuyo yonke imalimboleko evulekile, futhi akuvamisile ukwenzeka uma lezi zinto zombili zigcinwa ngokwehlukene.

Imibuzo evame ukubuzwa

Uyini umehluko phakathi kwenzalo eqongelelwe nenzalo okufanele yamukelwe? Ekubolekiseni imali ngokuvamile zichaza ibhalansi efanayo. Lapho kwenziwa umehluko, inzalo eqongelelwe yinzalo etholiwe kodwa engakakhokhiswa, kanti inzalo okufanele yamukelwe yinzalo ekhokhisiwe kodwa engakakhokhwa.

Ingabe inzalo eqongelelwe iyakhokhiswa intela? Ngaphansi kwentela esekelwe ekuqongeleleni, imali engenayo yenzalo ngokuvamile iyakhokhiswa intela lapho iqongelela kunalapho yamukelwa, nakuba iziphathimandla eziningi zinikeza ukukhululeka kwenzalo kumalimboleko angasebenzi. Ukuphathwa kuyahlukahluka, futhi isimo kufanele siqinisekiswe nomeluleki wentela wendawo.