Uxhaso lwezimali lwempahla

Ukuxhaswa ngezimali kwempahla yimali enikezwa ukuthenga noma ukusetshenziswa kwempahla ethile ephathekayo — imoto, umshini, noma ucezu lwemishini — ehlelwe ngendlela yokuthi impahla ngokwayo ibe yisibambiso sesibonelelo semali. Umboleki uthola ukusebenzisa leyo mpahla ngokushesha futhi uyikhokha ngesikhathi esihambisana nempilo yokusebenza yaleyo mpahla.

Yigama elihlanganisa konke hhayi umkhiqizo owodwa. Okungaphansi kwalo izinhlaka ezimbalwa ezehluka ikakhulukazi embuzweni owodwa: ubani ongumnikazi wempahla phakathi nesikhathi sesivumelwano? Ubunikazi bunquma ukuthi ubani ongayithatha impahla futhi ngokushesha kangakanani, ubani othatha ukwehla kwenani lempahla, ukuthi isivumelwano sibonakala kanjani emabhukwini, nokuthi kwenzekani ekugcineni.

Isizathu esenza ababolekisi bathande ukuxhaswa ngezimali kwempahla ukuthi isibambiso sihlanzekile ngendlela engavamile. Impahla iyabonakala, inani layo lifakazelwa i-invoyisi yomphakeli hhayi umbono, imali iya ngqo kumphakeli ukuze ingadukiswa, futhi into exhaswayo ngokuvamile iyona ekhiqiza imali eyikhokhayo. Uma kuqhathaniswa nemalimboleko engenasibambiso yemali yokusebenza, kuncane kakhulu okuthathelwa ethembeni.

Izinhlaka

• Hire purchase: Umxhasi wezimali ungumnikazi wempahla phakathi nesikhathi; ubunikazi budlulela kumboleki ngemva kwenkokhelo yokugcina. Umboleki uthwala ubungozi benani elisele kanye nokunakekelwa/umshwalense. Idiphozithi evamile iyadingeka. Kusetshenziselwa izimoto, imishini emikhulu, nezisetshenziswa. Ukuthathwa kwempahla kwenzeka ngokuthatha impahla yakho.
• Finance lease: Umxhasi wezimali ungumnikazi phakathi nesikhathi; impahla ngokuvamile idluliselwa kumboleki noma iyadayiswa ekupheleni kwesikhathi. Umboleki uthwala ubungozi benani elisele kanye nokunakekelwa/umshwalense. Idiphozithi iyadingeka ngezinye izikhathi. Kusetshenziselwa imishini ehlala isikhathi eside. Ukuthathwa kwempahla kwenzeka ngokuthatha impahla yakho.
• Operating lease: Umxhasi wezimali ungumnikazi ngaso sonke isikhathi; impahla ibuyela kumqashisi ekupheleni kwesikhathi. Umqashisi uthwala ubungozi benani elisele; ukunakekelwa nomshwalense ngokuvamile kukhokhelwa umqashisi. Ayikho idiphozithi, kodwa izinkokhelo zokuqasha ezikhokhwa kusengaphambili ziyinto evamile. Kusetshenziselwa izimpahla eziphelelwa yisikhathi ngokushesha noma ezidingwa isikhashana. Ukuthathwa kwempahla kwenzeka ngokuthatha impahla yakho.
• Imalimboleko enesibambiso sempahla: Umboleki ungumnikazi wempahla kusukela osukwini lokuqala kuze kube sekupheleni kwesikhathi. Umboleki uthwala ubungozi benani elisele kanye nokunakekelwa/umshwalense. Idiphozithi iyadingeka. Kusetshenziswa lapho umboleki kufanele abe negunya lomthetho ngokushesha. Ukuthathwa kwempahla kudinga ukuqinisa isibambiso esibhalisiwe.
• Sale and leaseback: Impahla idayiselwa umxhasi wezimali bese iqashiwa futhi kumboleki; umboleki angayithenga futhi noma ayibuyise ekupheleni kwesikhathi. Umqashisi uthwala ubungozi benani elisele; umboleki ukhokhela ukunakekelwa/umshwalense. Idiphozithi ayisebenzi. Kusetshenziselwa ukukhulula imali ezimpahleni osuvele unazo. Ukuthathwa kwempahla kwenzeka ngokuthatha impahla yakho.

Kunamaphuzu amathathu okufanele avele kulokhu kuqhathanisa:

I-operating lease iyona kuphela inhlaka lapho umxhasi wezimali ethwala khona ubungozi benani elisele. Kuzo zonke ezinye izimo umboleki ugcina esengumnikazi wempahla enenani eliyilona. Ku-operating lease umxhasi wezimali kufanele ayidayise, ngakho-ke usuke ebale inani lokuqagela kwakhe ngemakethe yempahla esetshenzisiwe ezinkokhelweni zokuqasha. Lokho kwenza ama-operating lease abe yibhizinisi elihlukile — elisondelene nokuqashisa kunokubolekisa — futhi elidinga ukuthi umxhasi wezimali ayiqonde ngempela imakethe yokudayiswa kabusha kwempahla.

Ukuthathwa kwempahla kulula ngokuphawulekayo lapho umxhasi wezimali engumnikazi wempahla. Ukuthatha impahla yakho kungumsebenzi wezomthetho ohlukile ekuqiniseni isibambiso sempahla yomunye umuntu, futhi yisona sizathu esiyinhloko esibonakalayo esenza i-hire purchase ihlale ihamba phambili ezimotweni nasemishinini ezimakethe eziningi.

I-Sale and leaseback iyindlela yokuxhasa kabusha ngezimali, hhayi ukuthenga. Ibhizinisi lidayisela umxhasi wezimali impahla eselivele ingeyalo bese liyiqashisa futhi, liguqula impahla engaguquki ibe ukheshi. Kuyasiza ukukhulula imali; futhi kuyinkomba eyisixwayiso uma ibhizinisi likwenza kaninginingi, ngoba kuyindlela engenakubuyela emuva.

Isibonelo esisetshenzisiwe: imoto ethengwe nge-hire purchase

Inani lempahla 300,000, idiphozithi 20%, kuxhaswa ngesikhathi izinyanga ezingama-36 ngezinga lika 2% ngenyanga ngebhalansi eyehlayo.

• Inani lempahla: 300,000
• Idiphozithi (20%): (60,000)
• Inani elibolekiwe: 240,000
• Imbuyiselo yanyanga zonke: 9,415
• Ingqikithi yezimbuyiselo ezinyangeni eziyi-36: 338,940
• Ingqikithi yezindleko zokuboleka: 98,940

Indlela isimo sesibambiso esishintsha ngayo

Uma kuthathwa ukuthi imoto yehla cishe ngo-20% ngenani layo unyaka ngamunye:

• Ngesikhathi sokukhishwa kwemali: Ibhalansi esele 240,000 | Inani lemoto 300,000 | LTV 80.0%
• Ekupheleni konyaka woku-1: Ibhalansi esele 178,077 | Inani lemoto 240,000 | LTV 74.2%
• Ekupheleni konyaka wesi-2: Ibhalansi esele 99,566 | Inani lemoto 192,000 | LTV 51.9%
• Ekupheleni konyaka wesi-3: Ibhalansi esele 0 | Inani lemoto 153,600 | LTV 0%

Isimo sesibambiso siyathuthuka kuyo yonke inkathi, kodwa kancane ekuqaleni: ngemva konyaka ogcwele wezinkokhelo i-LTV isishintshe ngamaphuzu angaphansi kwesithupha, ngoba izinkokhelo zokuqala ikakhulukazi ziyinzalo ngenkathi impahla yehla ngenani ngesivinini esikhulu.

Manje khipha idiphozithi. Ukuxhasa ngemali ingqikithi engu-300,000 ngemibandela efanayo kunikeza imbuyiselo engu-11,769 kanye ne-LTV yokuqala engu-100%. Ngemva kwezinyanga eziyishumi nambili ibhalansi ingu-222,600 uma kuqhathaniswa nemoto ebiza u-240,000 — okuyi-LTV engu-92.8%, futhi ingaphansi kwamanzi lapho izaphulelo zokuthengisa ngenkani nezindleko zokubuyisa zisetshenziswa. Idiphozithi akusiyona into yokwenza nje noma ukuhlola ukuzibophezela. Iyona kuphela into egcina ukubolekwa kuvikelekile phakathi nenkathi lapho ukwehla kwenani kudlula ukuncishiswa kwesikweletu.

Ukufanisa isikhathi nempahla

Umthetho osemqoka wokuxhasa ngezimali impahla ukuthi ukubolekwa kufanele kubuyiselwe ngokushesha kunokwehla kwenani lempahla, futhi akumele neze kudlule isikhathi sokusebenza esiwusizo sempahla.

• Izimoto zezohwebo namaloli (izinyanga eziyi-36–60): Ukusetshenziswa kanzima, ukuhamba ibanga elide, futhi izindleko zokunakekela zikhuphuka kakhulu.
• Izimoto zabagibeli (izinyanga eziyi-36–60): Imakethe yokuthengisa kabusha ijulile futhi inokubikezeleka.
• Izithuthuthu nezimoto ezinamasondo amathathu (izinyanga eziyi-12–24): Isikhathi sempilo yezomnotho esifushane nokusetshenziswa okunzima nsuku zonke.
• Imishini yokwakha neyezolimo (izinyanga eziyi-36–84): Isikhathi eside sokusebenza, kodwa kuncike kakhulu ekusetshenzisweni nasezinkathini zonyaka.
• Imishini yokukhiqiza (izinyanga eziyi-60–84): Isikhathi eside sokusebenza, nakuba amayunithi akhethekile awathengiseki kahle uma ethengiswa kabusha.
• Imishini ye-IT neyasehhovisi (izinyanga ezingama-24–36): Ukuphelelwa yisikhathi, hhayi ukuguga komzimba, okuqeda impilo ewusizo.
• Amasistimu elanga nemishini emincane (izinyanga eziyi-12–36): Izimali ezincane ezidinga ukubuyiselwa kwemali ngokushesha.

Imalimboleko ethatha isikhathi eside kunempilo yempahla idala umbolekwa osakhokhela into engasasebenzi, okuyilapho kuqala khona ukungakhokhi ngokuzithandela. Futhi ishiya umbolekisi esesimweni esingenakuphoqelelwa, ngoba akusekho lutho olungaphinde kuthathwe.

Ama-balloon kanye nezinkokhelo zensalela zehlisa inkokhelo yanyanga zonke ngokuhlehlisa isamba esikhulu kuze kube sekupheleni kwesikhathi. Zenza imalimboleko ibonakale ithengeka ephepheni futhi zishiya umbolekwa nenkokhelo okumelwe ayiboleke kabusha, adayise impahla ukuze akhokhe, noma ehluleke ukuyikhokha. Uma kusetshenziswa i-balloon, kufanele ibe ngaphansi ngokunethezeka kwenani lempahla elilindelekile ngalolo suku, kube nomkhawulo wemakethe ebuthakathaka yezimpahla ezigugile.

Ukuhlolwa kwezikweletu: izihlolo ezintathu, hhayi esisodwa

Umbolekwa. Ukuhlolwa okujwayelekile kwesicelo semalimboleko — amandla okukhokha, isimilo, izibopho ezikhona, futhi ikakhulukazi ukuthi ingabe imali impahla okuhloswe ukuba iyikhiqize ingokoqobo yini. Umbolekwa oxhasa ngemali iloli ngenxa yezinkontileka anethemba lokuziwina uhlukile kulowo osenezinkontileka ezisayiniwe.

Impahla. Entsha noma esetshenzisiwe, futhi uma isetshenzisiwe, ihlolwe futhi inikezwe inani ngokuzimele. Uhlobo nemodeli kubalulekile mayelana nokudayiswa kabusha: imodeli evamile enemakethe esebenzayo yezimpahla ezigugile nezingxenye ezitholakalayo iba nenani elikhulu kakhulu uma kuthathwa impahla kunaleyo ekhethekile noma engeniswe ngomgudu ongagunyaziwe engenakulungiswa muntu wendawo.

Umhlinzeki. Lokhu ukuhlolwa okuvame ukweqiwa kakhulu, futhi ukukhwabanisa kwezimali zempahla kwenzeka cishe konke ngalokhu:

• Ukunyuswa kwe-invoyisi. Umhlinzeki nombolekwa bavumelana ngentengo engaphezu kwemakethe, umxhasi wezimali akhiphe imali esekelwe kuyo, bese okweqile kuhlukaniswa. Imalimboleko isuke ingaphezu kwenani lempahla ngosuku lokuqala.
• Ukungalethwa. Izimali ezikhishwe ngenxa ye-invoyisi yempahla engafiki.
• Izimpahla ezingekho. Izinombolo ze-serial neze-chassis ezingezomunye umshini, noma ezingekho nhlobo.
• Ukuxhaswa ngemali okuphindwe kabili. Impahla efanayo ixhaswe ngababolekisi ababili, kungabikho noyedwa owabhalisa isibambiso sakhe kuqala.

Izindlela zokulawula azinabukhazikhazi kodwa ziyasebenza: uhlu lwabahlinzeki abagunyaziwe; inkokhelo iqonde kumhlinzeki, hhayi kumbolekwa; ukuhlolwa ngokoqobo nokuthwetshulwa kwezithombe zempahla nezinombolo ze-serial noma ze-chassis kubhalwe phansi ngaphambi kokukhishwa; ukuqinisekiswa kwenani ngokuzimele ngokuqhathaniswa nemakethe hhayi nge-invoyisi; nokuseshwa kwe-rejista yesibambiso ngaphambi kokukhishwa kwemali.

Ukubhaliswa, umshwalense kanye nokulawula

Bhalisa isibambiso. Izimoto ngokuvamile zibhalwa embhalweni wokubhalisa noma ku-logbook; izimpahla ezinyakazayo zibhaliswa ku-rejista yezibambiso noma irejista yokuphepha yezimpahla ezinyakazayo lapho ikhona. Isibambiso esingabhalisiwe singase siphelelwe yilungelo lokuqala kumxhasi wezimali owafika kamuva noma kumthengi ongaziswanga, okwenza imalimboleko enesibambiso ibe engenasibambiso enemibhalo eyengeziwe.

Umshwalense ophelele, lapho umxhasi wezimali engumamukeli wenzuzo yokulahlekelwa. Umshwalense womuntu wesithathu awunanzuzo lapha — awukhokhi uma impahla ibhujiswa, okuyisona kanye isenzakalo isibambiso okufanele sisinde kuso. Ukuqapha ukuphelelwa yisikhathi komshwalense kubaluleke ngendlela efanayo nenqubomgomo ngokwayo, ngoba ababoleki abangaphansi kwengcindezi yemali bayayeka ukukhokha amaprimiyamu ngaphambi kokuba bayeke ukukhokha izitolimende.

Ukuhlolwa ngokoqobo phakathi nesikhathi sesivumelwano. Ukubonwa kwezikhathi ezithile kwempahla, ikakhulukazi imishini ehambayo nezimoto ezisebenza kude nendawo ezinzile. Izimpahla ziyathengiswa, zihluthulwe, zihanjiswe ziwela imingcele noma ziqedwe nya, futhi akukho kwalokho okuvela erekhodini lokukhokha kuze kube sekwephuze kakhulu.

I-telematics nokukhubaza ukusebenza kude kusetshenziswa kakhulu ezimotweni nasemishinini. Zinciphisa kakhulu isikhathi sokubuyisa impahla. Ziphinde zibe nemikhawulo yezomthetho eyehluka ngokwegunya lomthetho — ukuvala impahla kungase kube ukuthathwa kabusha okungekho emthethweni noma ukwephula imithetho yokuvikela abathengi kuye ngokuthi kwenziwa kuphi nokuthi kwenziwa kanjani, futhi isimo kufanele siqinisekiswe kunokuba sicatshangwe nje.

Imali-mboleko yempahla ekhokhelwa njengoba isetshenziswa.

Isakhiwo esesakazeke kabanzi ezimakethe zase-Afrika, ikakhulukazi ezinhlelweni zamandla elanga zasekhaya, imishini yezolimo, amaphampu amanzi nezinto zokupheka. Impahla iqukethe ubuchwepheshe obufakwe ngaphakathi obuyigcina isebenza kuphela ngenkathi ikhasimende likhokhile ngokuphelele, ngokuvamile ligcwaliswa ngemali yeselula ngamanani amancane nsuku zonke noma masonto onke.

Okwenza lokhu kusebenze ukuthi ukuphoqelelwa kokukhokha kwakhiwe emkhiqizweni uqobo, hhayi ukuthi kufakwe kamuva. Ukungakhokhi kumisa ukusebenza kwempahla ngokushesha, ngaphandle kwesikhulu, incwadi noma inkantolo. Izindleko zokubuyisa impahla ziyawa kakhulu, futhi ukubolekisa kuba nokwenzeka kumakhasimende angenawo umlando wezikweletu, angenaso isibambiso futhi engenayo imali ehlelekile — abantu ukuxhaswa kwezimpahla okuvamile okungakwazi ukufinyelela kubo.

Ukudela kuyinto yangempela. Umnotho weyunithi uncike kumanani amakhulu kakhulu ezinkokhelo ezincane kakhulu, ngakho-ke ingqalasizinda yokuqoqa nokuvumelanisa kufanele icishe ingabizi lutho ngokuthengiselana ngakunye. Amazinga enzalo asebenzayo aba phezulu uma izinkokhelo zansuku zonke seziguqulwa zaba ngamazinga onyaka, okuheha ukunaka kokuvikelwa kwabathengi ezimakethe ezimbalwa. Futhi lapho impahla isiza isidingo esibalulekile njengokukhanyisa noma ukupheka, ukuvala ukusebenza kude kuphakamisa imibuzo esemthethweni mayelana nokulingana abalawuli besifunda abaya ngokuya beyihlola.

Ukubalwa kwezimali nentela

Indlela yokuphatha incike esakhiweni futhi, ngaphezu kwezindawo eziningi ezithintwe kule ncazelo yamagama, incike endaweni yomthetho.

Ngaphansi kwe-IFRS 16, abaqashi baletha cishe zonke izivumelwano zokuqashisa ebhalansini njengempahla yelungelo lokusebenzisa enesikweletu sokuqashisa esihambisanayo, okwasusa inzuzo yomlando yokungaveli ebhalansini yezivumelwano zokuqashisa ezisebenzayo kubaqashi. Ukubalwa kwezimali kwabaqashisi kuyaqhubeka nokuhlukanisa ukuqashisa kwezimali nokuqashisa okusebenzayo. Ukuthenga ngezitolimende ngokuvamile kufakwa ebhalansini ngumthengi, impahla yehliswa inani kanti inkokhiso yezezimali iba yindleko phakathi nesikhathi.

Ukuphathwa kwentela ne-VAT kwehluka kakhulu — izibonelelo zekhephithali, ukuthi i-VAT ikhokhiswa enanini eligcwele lempahla ekuqaleni noma ekuqashisweni ngakunye, nokuvunyelwa ukudonswa kwezindleko zezezimali konke kuncike endaweni yomthetho futhi kuyashintsha. Qinisekisa indlela yokuphatha yamanje endaweni yangakini kunokuncika esitatimendeni esijwayelekile, futhi thola iseluleko lapho isakhiwo sikhethelwa umphumela waso wentela.

Lapho ukuxhaswa kwezimpahla kungahambi kahle

Ayikho idiphozithi, noma idiphozithi exhaswe ngolunye ukuboleka. Isikweletu siqala sicwile futhi umboleki akanayo imali yakhe angayilahla. Lapho kudingeka idiphozithi, umthombo wayo kufanele uqinisekiswe.

Isikhathi eside kunempilo yempahla. Kuqinisekisa isikhathi sokukhokhela lutho, futhi akushiyi lutho olungabuyiswa.

Inani elithathwe ku-invoyisi kunokuba emakethe. Yindlela eyodwa evame kakhulu eya esikweletini esingasoze sibuyiswe ngokugcwele.

Izimali ezikhishwe zayiswa kumboleki. Inkokhelo eqondile kumhlinzeki ogunyaziwe yikona okulawulayo; ukudlulisa ngomboleki kukususa ngokuphelele.

Inzalo engabhalisiwe. Ilungelo lokuqala lilahleka kumxhasi wezimali owafika kamuva, noma kumthengi owathola impahla ngaphandle kwesaziso.

Umshwalense uphelelwe yisikhathi kungabonwanga. Impahla iyasha, intshontshwa noma ilahlwa njengelahlekile, futhi isibambiso sinyamalala kanti isikweletu sisasele.

Inqubomgomo yokuthathwa kabusha kwempahla enganaki ukuvikelwa okungokomthetho. Izindawo eziningi zomthetho ziyakukhawulela ukuthathwa kabusha kwezimpahla ezithengwe ngezitolimende uma ingxenye ethile ebekiwe yentengo isikhokhiwe, noma zidinga umyalelo wenkantolo kungakhathaliseki. Ukuthathwa kwempahla ngokuzimela okuvumelekile emakethe eyodwa akuvumelekile kwenye. Qinisekisa umgomo ngaphambi kokuba uwufake enqubeni yokuqoqa izikweletu.

Izimpahla ezithathwe kabusha zigcinwa kunokuba zithengiswe. Njalo ngenyanga impahla etholwe kabusha ihlala egcekeni, inani layo liyancipha, futhi iyengeza izindleko zokuyigcina. Ikhono lokuyilahla — izindlela zendali, ubudlelwano nabathengisi, intengo enengqondo yokugcina — kuyingxenye yokuphatha ibhuku lezemali yempahla, hhayi into ecatshangwayo kamuva.