Ukweqiwa Isikhathi Sokukhokha

Ukungakhokhi ngesikhathi kuyisimo semalimboleko lapho inkokhelo ehleliwe ingakhokhwanga ngosuku lwayo lokukhokha. Kuqala ngosuku olulandela isitolimende esingakhokhiwe futhi kuqhubeka kuze kube yilapho izikweletu ezisalele sezisuliwe, imalimboleko ihlelwa kabusha, noma ibhalwa phansi njengelahliwe.

Ngokungafani nokuhluleka ukukhokha, ukungakhokhi ngesikhathi kuyinto eqhubekayo kunokuba umkhawulo. Imalimboleko ebambezeleke ngosuku olulodwa kanye nemalimboleko ebambezeleke ngezinsuku ezingamakhulu amabili zombili zibambezelekile; ziyizingozi ezihluke ngokuphelele. Yingakho ukungakhokhi ngesikhathi kuhlale kukalwa kunesici sokukhula kwesikhathi esinamathiselwe, hhayi njengophawu olulodwa olukanambambili.

Ukungakhokhi ngesikhathi kuyisibonakaliso sokuqala esilinganisekayo umabolekisi anaso. Yonke imethrikhi yesikweletu elandelayo — ukuhluleka ukukhokha, ukuhlukaniswa kokungakhokhi kahle, ukuhlelwa kwelahleko yesikweletu elindelekile, ukubhalwa phansi — kuwumphumela wokungakhokhi ngesikhathi okungazange kulungiswe.

Indlela Izinsuku Ezedlule Ezibalwa Ngayo

Izinsuku ezedlule (DPD) yinani lezinsuku ezedlule kusukela lapho isitolimende senkontileka esidala kunazo zonke esingakhokhiwe lafika usuku lwaso lokukhokha.

Leli iphuzu elivame ukuqondwa kabi. I-DPD ayikalwa kusukela enkokhelweni yakamuva ephuthelwe, futhi ayiqalwa kabusha yinkokhelo ehluleka ukusula isikweletu esidala. Obolekayo okhokha okuthile njalo ngenyanga kodwa ongalokothi afikelele esikhathini une-DPD ekhula njalo, hhayi ephansi njalo.

DPD = Usuku lokubika − Usuku lokukhokha lwesitolimende esidala kunazo zonke esingakhokhiwe

Lapho ukubala kuba nzima khona

Ukwabiwa kwenkokhelo. Lapho inkokhelo eyingxenye ifika, uhlelo lokwabiwa lunquma ukuthi kususwa siphi isitolimende — futhi ngenxa yalokho i-DPD iba yini.

Isibonelo. Izitolimende zifika ngomhlaka 5 Januwari, 5 Febhuwari kanye no-5 Mashi. Obolekayo akakhokhi lutho ngoJanuwari, wenza inkokhelo eyodwa yesitolimende ngoFebhuwari, futhi akukho ngoMashi. Ngomhla zingama-31 Mashi:

• Isikweletu esidala kuqala: Isitolimende esidala esingakhokhiwe singumhla ka-5 Febhuwari → I-DPD ngomhla zingama-31 Mashi iyizinsuku eziyi-54
• Kusetshenziswa esitolimendeni samanje: Isitolimende esidala esingakhokhiwe singumhla ka-5 Januwari → I-DPD ngomhla zingama-31 Mashi iyizinsuku eziyi-85

Imali efanayo, umboleki ofanayo, umehluko wezinsuku ezingama-31 ekubikweni kokwehlulela ukukhokha kanye nokungenzeka kube ibhakede elihlukile lokwehlulela ukukhokha. Umqondo wokwabiwa kufanele uchazwe kwinqubomgomo, uhlelwe ngokungaguquki esistimini, futhi uqondakale ngaphambi kokuba noma yisiphi isibalo se-DPD sihumushwe.

Ukubunjwa kwe-waterfall. Lapho i-waterfall isula izinhlawulo nezimali ezikhokhwayo ngaphambi kwenani eliyinhloko nenzalo, inkokhelo ingase isetshenziswe ngokuphelele yizindleko kuyilapho isitolimende ngokwaso sihlala singakhokhiwe — ngakho imali iyamukelwa kodwa i-DPD ayishintshi.

Izikhathi zomusa. Umusa wesivumelwano ngaphambi kokuba inkokhelo ithathwe njengokwephuza. Inqubomgomo kufanele isho ukuthi i-DPD ibalwa kusukela osukwini lokukhokha noma kusukela ekupheleni komusa, futhi isebenzise lokho ngokungaguquki.

Imikhawulo yokubaluleka. Izinhlaka eziningi zidinga ukuthi izikweletu ezingakhokhiwe zeqe umkhawulo ophelele noma ohlobene ngaphambi kokuba iwashi le-DPD liqale, okuvimbela ukushoda okuncane ekudaleni ukwehlulela ukukhokha.

Izinsuku ezingezona ezebhizinisi. Ukuthi izinsuku zokukhokha eziwela ngezimpelasonto noma ngamaholide ziyadlulela phambili, nokuthi i-DPD ibala izinsuku zekhalenda noma ezebhizinisi.

Ukwehlulela Kwesivumelwano Ngokuqhathaniswa Nokwehlulela Kwakamuva

Izindlela ezimbili ezihluke ngokuphelele zokuveza ukwephuza:

Ukwehlulela ukukhokha ngokwesivumelwano kukala ngokuhambisana nohlelo lokukhokha lokuqala — ukuthi umboleki usalele emuva kangakanani esivumelwaneni. Lena yisisekelo esijwayelekile sokubika ngokomthetho, ukwenziwa kwezinhlinzeko kanye nokukalwa kwengozi yesikweletu.

Ukwehlulela ngokwakamuva kukala izinsuku kusukela lapho inkokhelo yokugcina yamukelwa khona, kungakhathaliseki ukuthi yayingakanani noma ukuthi yayihlanganisa isitolimende esigcwele noma cha.

Ukwehlulela ngokwakamuva kubukeka kuxolela kakhulu futhi ngezinye izikhathi kusetshenziswa ekusebenzeni ukuze kulinganiswe ukuzibandakanya komboleki — umboleki okhokha okuthile maningi amathuba okuthi alulame kunalowo othule ngokuphelele. Kodwa kubukela phansi ubungozi ngendlela ehlelekile: umboleki okhokha ingxenye yesitolimende ngasinye ubonisa ukwehlulela ngokwakamuva okucishe kube ngu-zero kuyilapho eqhubeka esalela emuva ngokuqhubekayo ngokwesivumelwano.

Sebenzisa ukwehlulela ngokwesivumelwano kuzo zonke izinjongo zobungozi, izinhlinzeko kanye nokubika. Ukwehlulela ngokwakamuva kuwumthombo wokuhlukanisa kokuqoqwa, hhayi isilinganiso sesikweletu.

Amabhakede Okwehlulela Ukukhokha kanye Nokuhlaziywa Kokuguga

Ama-akhawunti asalele emuva ekukhokheni ahlanganiswa ngokwama-bhakede nge-DPD, akha ukuhlaziywa kokuguga:

• Izinsuku ezi-1–30 (Kusenesikhathi / Ibhakede 1): Izikhumbuzi ezizenzakalelayo, ukuthintwa kokuqala
• Izinsuku ezi-31–60 (Ibhakede 2): Ukuthintana okuqinisiwe, ukulandelwa endaweni
• Izinsuku ezi-61–90 (Ibhakede 3): Ukudluliselwa okuhlelekile, ingxoxo yokulungisa isikweletu
• Izinsuku ezingama-91–180 (okungasebenzi): Ukuxazululwa okuhleliwe, ukuhlelwa kabusha noma ukuphoqelelwa
• Izinsuku ezingama-180+ (sekwedlule isikhathi / ukubuyiswa): Ezomthetho, i-ejensi, ukucatshangelwa kokusulwa kwesikweletu

Ukusatshalaliswa ngokweminyaka yobudala besikweletu kunolwazi oluthe xaxa kunanoma yisiphi isibalo esisodwa sokubambezeleka. Amaphothifoliyo amabili angaba nezinga elifanayo lokubambezeleka jikelele kuyilapho elinye ligxile ebhakedeni lezinsuku ezi-1–30 bese elinye likwi-90+ — elokuqala liwudaba lwesikhathi sokuqoqa, elesibili liwudaba lwekhwalithi yesikweletu inkinga.

Amazinga okudlulela phambili — ingxenye yamabhalansi esuka ebhakedeni elilodwa iya kwelilandelayo esikhathini esilandelayo — iyindlela yokufunda ebheke phambili etafuleni leminyaka yobudala, futhi iyinkomba yokuqala enokwethenjelwa yokuthi iphothifoliyo liya kuphi.

Indlela Ukubambezeleka Kulinganiswa Ngayo

Izilinganiso ezimbalwa ezahlukene zonke zibizwa ngokuthi "izinga lokubambezeleka," futhi zinikeza izimpendulo ezihluke kakhulu emininingwaneni efanayo.

Isibonelo esisebenzile

Iphothifoliyo yezimalimboleko eziyi-4,000 enenani eliphelele le-10,000,000. Kulezi, ezingama-340 zinenkokhelo okungenani eyodwa esidlulile. Ibhalansi yazo esele ehlangene ingu-1,200,000, kanti izitolimende ezidlulile ngempela kulelo nani zingama-220,000.

• Izinga lezinsalela ezidlulile: Amanani asedlule / Iphothifoliyo ephelele yezimalimboleko = 220,000 / 10,000,000 = 2.2%
• Iphothifoliyo esengozini (PAR>0): Ibhalansi ephelele esele yezimalimboleko ezidlulile / GLP = 1,200,000 / 10,000,000 = 12.0%
• Izinga lokubambezeleka ngokubala: Izimalimboleko ezidlulile / Izimalimboleko zizonke = 340 / 4,000 = 8.5%

Izibalo ezintathu ezivikelekayo ezisukela ku-2.2% kuya ku-12.0%, ezichaza ibhuku elifanayo.

Izinga lezinsalela ezidlulile yilo elidukisayo. Libala kuphela izitolimende ezidlulile ngempela futhi lishaya indiva yonke ibhalansi yalezo zimalimboleko — njengokungathi inhlokodolobha esele yemalimboleko yomboleki owehlulekayo ayithintekile. Linciphisa ngokuhlelekile ukuchayeka futhi akufanele lisetshenziswe njengesilinganiso esiyinhloko sekhwalithi yesikweletu.

I-PAR iyindlela evamile ekubolekiseni ngezimali ezincane kanye nasekubolekiseni izimalimboleko ezincane ngoba libala ibhalansi ephelele esele yanoma iyiphi imalimboleko enezinsalela ezidlulile. Hlala uqinisekisa ukuthi yisiphi isisekelo esisetshenziswa yisibalo esicashuniwe.

Izilinganiso ezisekelwe ekubaleni ziwusizo ekusebenzeni — zikhomba umthamo womsebenzi — kodwa zinika isisindo esilinganayo imalimboleko encane nenkulu, ngakho azisona isilinganiso sengozi.

Yini Ebangela Ukubambezeleka

Ukwehlukanisa izimbangela kuwukuxilonga okuwusizo kakhulu okutholakalayo, ngoba impendulo efanele yehluka ngokuphelele ngakunye.

• Ukungakwazi ukukhokha — amandla: ukushaqeka kwemali engenayo, ukwehluleka kwebhizinisi, ukugula, ukwehla kwesizini, ukweqiwa yizikweletu phakathi kwababolekisi abaningi. Impendulo: hlola ukusebenziseka, hlela kabusha lapho kukhona amandla angempela okulandela uhlelo olubuyekeziwe.
• Ukungafuni ukukhokha — intando: Amandla akhona. Ngokuvamile kuba nengxabano ngezindleko, ukunganeliseki ngombolekisi, umbono wokuthi abanye abakhokhi, noma ukubala ukuthi imiphumela mincane. Impendulo: ukukhuphula udaba kanye nomphumela.
• Ukwehluleka kwenqubo: Umboleki wayehlose ukukhokha kodwa kukhona okungahambanga kahle — imvume yokudonsa imali ehlulekile, ibhalansi enganele ngesikhathi sokudonswa kwemali, inkokhelo eyenziwe ku-akhawunti engalungile, i-ejenti ingatholakali, umhlangano weqembu ophuthelwe, inkokhelo etholiwe kodwa yafakwa endaweni engafanele. Impendulo: lungisa inqubo.

Isigaba sesithathu ngokungaguquki sikhulu kunalokho izikhungo ezikulindele futhi ukuxazululwa kwaso kushibhile kakhulu. Ingxenye enkulu "yokubambezeleka kokukhokha" emaphothifoliyo aqoqwa ngedijithali iwukwehluleka kwemvume kanye nesikhathi hhayi ukuziphatha komboleki, futhi ukukuphatha njengengozi yesikweletu kokubili kumosha umzamo wokuqoqa izikweletu futhi kulimaza ubudlelwano nababoleki abangenzanga lutho olungalungile.

Kungani Ukubambezeleka Kokukhokha Kubalulekile

• Kuyinkomba ehamba phambili. Ukubambezeleka kokukhokha kuvela emasontweni ngaphambi kokwehluleka ukukhokha, ezinyangeni ngaphambi kokufakwa esigabeni sezingakwazi ukukhokha, futhi kuthatha isikhathi eside ngaphambi kokucinywa kwesikweletu. Kuyindlela yodwa yokukala isikweletu ephenduka ngokushesha ngokwanele ukuba kuthathwe isinyathelo.
• Amathuba okulungiseka ayancipha ngokuguga kwesikweletu. Ama-akhawunti asesigabeni sokuqala alungiseka ngamazinga aphezulu kakhulu futhi ngezindleko eziphansi kakhulu nge-akhawunti ngayinye kunalawo asemdala. Umnotho usikisela kakhulu ukungenelela ezinsukwini zokuqala ezingamashumi amathathu.
• Kuyadala ukwakhiwa kwesibonelelo. Ngaphansi kwe-IFRS 9, ukweqiwa yizinsuku ezingama-30 ngemuva kosuku lokukhokha kuthwala ukucatshangwa okungaphikiseka kokukhula okuphawulekayo kobungozi besikweletu, okuhambisa ukuchayeka kuyaesigabeni 2 futhi kufaka esikhundleni sesibonelelo sezinyanga eziyi-12 ngesibonelelosokuphila konke.
• Kubiza imali ngokuqondile. Umzamo wokuqoqa, isikhathi sabasebenzi, ukuvakashela emakhaya kanye nokuxhumana nesistimu konke kukhula ngevolumu yezikweletu ezingakhokhiwe.
• Kukhomba izinkinga ezisemthonjeni. Ukukhula kokusilela ebhakedeni lokuqala emaqoqweni akamuva okuvulwa kwezikweletu kuwuphawu lokuhlola, hhayi uphawu lokuqoqa.

Izingibe Ezivamile

• Ukukala i-DPD ngesitolimende esingalungile — kusuka ekuphuthelweni kwakamuva kunokuba kube esidala esingakhokhiwe. Lokhu kwehlisa ukuguga kwesikweletu, ngezinye izikhathi kakhulu.
• Ukungayinaki imiphumela yokwabiwa. Njengoba kuboniswe ngenhla, i-waterfall inquma i-DPD. Izinhlelo ezimbili ezinendlela ehlukile yokwaba zizobika ukusilela okuhlukile ekugelezeni kwemali okufanayo.
• Ukucaphuna izinga lezikweletu ezingemuva kwesikhathi njengezinga lokusilela. Kwehlisa ukuchayeka ngokuphindwe kaningana uma kuqhathaniswa ne-PAR.
• Ukubuyisela emuva ubudala ngesikhathi sokuhlela kabusha. Ukuhlela kabusha izikhathi zokukhokha kubuyisela emuva iwashi le-DPD, ngakho iphothifoliyo ingahlanzwa ekusileleni ngaphandle kokuba isimo somboleki sibe ngcono. Ivolumu ehlelwe kabusha kufanele ibikwe kanye nokusilela ukuze noma yisiphi isibalo sisho okuthile.
• Ukuxuba imikhiqizo. Imalimboleko yamaqembu ekhokhwa masonto onke kanye nemalimboleko yomuntu ngamunye ekhokhwa nyanga zonke zinamaphrofayili okusilela ahlukene ngokwesakhiwo futhi akufanele zisebenzise itafula elilodwa lokuguga.
• Ukungakunaki ukushintshashintsha kwezikhathi zonyaka. Imijikelezo yezolimo, izikhathi zemali yesikole kanye nezikhathi zemikhosi zikhiqiza ukukhuphuka kokusilela okubikezelwayo. Ukuqhathanisa inyanga nenyanga ngaphandle kwesisekelo sesizini kudala ama-alamu angamanga ezinhlangothini zombili; qhathanisa nesikhathi esifanayo ngonyaka odlule.
• Ukuthatha isibalo esixubile njengento engenziwa. Ukusilela ezingeni lephothifoliyo kukutshela ukuthi inkinga ikhona. Ukuhlukanisa kuphela — ngokwevintage, ngokwegatsha, ngokwesikhulu, ngokomkhiqizo, ngokomkhakha nangokomjikelezo wemalimboleko — kukutshela ukuthi kuphi.