Ukulahlekelwa kwesikweletu okulindelekile (ECL) / IFRS 9

Ukulahleka kwesikweletu okulindelekile (ECL) isilinganiso sokwehla kwenani esidingwa yi-IFRS 9, esimele isilinganiso esilinganiswe ngokwamathuba sokulahleka kwesikweletu umbolekisi alindele ukukuthola phakathi nempilo yempahla yezezimali, kwehliselwe enanini lamanje. Kuyisilinganiso esibheke phambili: isibonelelo siyaqashelwa kusukela ngesikhathi imali mboleko iqalwa khona, ngaphambi kokuba kube khona noma yibuphi ubufakazi bokucindezeleka komboleki.

IFRS 9 Amathuluzi Ezezimali yathathela indawo i-IAS 39 ezinkathini zonyaka eziqala ngomhla ka-1 Januwari 2018 noma ngemva kwalokho. Ihlanganisa ukuhlukaniswa nokulinganiswa, ukwehla kwenani kanye ne-hedge accounting; i-ECL iyingxenye yokwehla kwenani, futhi iyingxenye enomthelela omkhulu kakhulu kubabolekisi.

Kungani Imodeli Ishintshile: Ukulahleka Okwenzekile Uma Kuqhathaniswa Nokulahleka Okulindelekile

Ngaphansi kwe-IAS 39 yangaphambilini ukulahleka okwenzekile imodeli, umbolekisi wayekwazi ukuqashela ukwehla kwenani kuphela uma isenzakalo sokulahleka sase sivele senzekile — ngokuvamile izinkokhelo ezingenziwanga. Umphumela kwaba ukuthi izibonelelo zazisalela ngemva komjikelezo wesikweletu, zifika ngemva kokuba ukuwohloka kwase kuvele kubonakala. Lokhu kuqashelwa "kuncane kakhulu, sekwephuze kakhulu" kwakuyisici esagxekwa kabanzi sokubalwa kwezimali phakathi nenkinga yezezimali ka-2008.

I-IFRS 9 iguqula isikhathi. Isibonelelo siyaqashelwa ngosuku lokuqala lwemali mboleko ngayinye, futhi inani likhuphuka kakhulu uma ubungozi besikweletu buba kubi kakhulu — kunokuba kulindwe ukuthi ukwehluleka ukukhokha kube nokwenzeka.

Ukuqhathanisa: IAS 39 vs. IFRS 9

• Okubangela isibonelelo: Isenzakalo sokulahleka esibonakele (IAS 39) vs. Kuqashelwa ekuqaleni kwemali mboleko (IFRS 9)
• Umbono wesikhathi esizayo: Okomlando nokwamanje (IAS 39) vs. Okomlando, okwamanje, nokubikezelwayo (IFRS 9)
• Isikhathi: Esalelayo (IAS 39) vs. Esibheke phambili (IFRS 9)
• Umthelela ezibonelelweni: Ephansi, egxile ngemuva (IAS 39) vs. Ephakeme, egxile ngaphambili (IFRS 9)
• Ukushintshashintsha: Okuphansi (IAS 39) vs. Okuphakeme, okuzwela ekubikezelweni komnotho omkhulu (IFRS 9)

Imodeli Yezigaba Ezintathu ye-IFRS 9

Yonke impahla yezezimali efakiwe ihlala kwesinye sezigaba ezintathu, kunqunywa ukuthi ubungozi besikweletu buye bushintsha kangakanani kusukela ekuqaleni kwemali mboleko.

• Isigaba 1 (Esisebenzayo): - Isimo: Akukho kukhuphuka okuphawulekayo kobungozi besikweletu kusukela ekuqashelweni kokuqala.

  • Isibonelelo sokulahleka: i-ECL yezinyanga eziyi-12.
  • Isisekelo semali engenayo yenzalo: Inani eliphelele elithwalwayo.

• Isigaba 2 (Esingasebenzi kahle / Uhlu lokubhekisisa): - Isimo: Ukwanda okuphawulekayo kwengozi yesikweletu (SICR), kodwa hhayi ukukhubazeka kwesikweletu.

  • Isibonelelo sokulahlekelwa: I-ECL yempilo yonke.
  • Isisekelo semali yenzalo: Inani eliphelele elithwalayo.

• Isigaba 3 (Kukhubazekile ngesikweletu / Nganyanga): - Isimo: Ubufakazi obungenakunqatshwa bokuphambuka.

  • Isibonelelo sokulahlekelwa: I-ECL yempilo yonke.
  • Isisekelo semali yenzalo: Inani elithwalayo elisalayo (inani eliphelele elithwalayo kususwe isibonelelo).

I-ECL yezinyanga eziyi-12 akusilo ilahleko elilindelekile ezinyangeni eziyishumi nambili ezizayo. Iwukulahlekelwa kwempilo yonke engxenyeni yesabelo lapho isenzakalo sokuphambuka singenzeka khona phakathi nezinyanga eziyishumi nambili ezizayo — umehluko ovame ukushiwo ngokungeyikho.

I-ECL yempilo yonke ihlanganisa ukulahlekelwa okuvela kuzo zonke izenzakalo zokuphambuka ezingenzeka kuyo yonke impilo esele yethuluzi.

Umphumela ongokoqobo yiwa lesigaba 1 ukuya esigabeni 2 eliwayo: ukuhambisa imalimboleko esigabeni 2 kufaka esikhundleni isibonelelo sezinyanga eziyi-12 ngesibonelelo sempilo yonke, okungaphindaphinda ukuhlinzekwa izikhathi ezimbalwa phezu kwemalimboleko eyodwa. Lokhu kwenza ukuhlolwa kwe-SICR kube isinqumo esibaluleke kakhulu emodelini.

Ukwanda Okuphawulekayo Kwengozi Yesikweletu (SICR)

I-IFRS 9 ayinikezi incazelo ye-SICR. Idinga ukuhlolwa koshintsho engozini yokuphambuka kuyo yonke impilo esele uma kuqhathaniswa nalokho obekulindelwe ekuqashelweni kokuqala — isilinganiso esiqhathaniswayo, hhayi esiphelele. Imalimboleko eyaqalwa njengengozi ephezulu ayizange ibe ne-SICR ngokumane ihlale iyingozi ephezulu.

Izinkomba ezisetshenziswa kakhulu zihlanganisa:

• Izinsuku esedlule isikhathi — i-IFRS 9 iqukethe ukucatshangwa okungaphikiswa ukuthi i-SICR yenzekile uma izinkokhelo sezedlule izinsuku ezingama-30 esikhathini esedlule. Lokhu kuyisithiyo, hhayi ukuhlolwa okuyinhloko; ukwethembela kukho kuphela kusho ukuthi imodeli ayibheki phambili ngempela.
• Ukuthutha kwebanga lengozi langaphakathi ngaphezu komkhawulo ochaziwe.
• Ukubekezela noma ukuhlela kabusha okuvunyelwe ngenxa yezizathu zezikweletu.
• Ukufakwa ohlwini lokuqashwa noma ukwephulwa kwesivumelwano.
• Izimpawu zokuziphatha — ukwehla kwamanani emisebenzi, ukukhokha sekwephuzile okuphindaphindiwe ngaphakathi kokubekezelelwa, ukwehla kokusebenza kokuqoqwa kwezikweletu.
• Izehlakalo eziqondene nomboleki — ukulahlekelwa ikhasimende elikhulu, ukuvalwa kwebhizinisi, ukugula, noma ukulahlekelwa umsebenzi.
• Ukuwohloka komkhakha noma kwendawo okuthinta ingxenye ebekiwe yababoleki.

Ukuphola. Imalimboleko ibuyela esigabeni sokuqala lapho izimo ze-SICR zingasasebenzi. Izikhungo ngokuvamile zisebenzisa isikhathi sokuhlolwa noma sokuphola esidinga inani elincane elilandelanayo lezinkokhelo ezingesikhathi ngaphambi kokuhlukaniswa kabusha, ukuze kugwenywe ukushintshashintsha.

Ukukhululwa kwengozi ephansi yesikweletu. Ibhizinisi lingase licabange ukuthi akukho SICR eyenzekile lapho ithuluzi linengozi ephansi yesikweletu ngosuku lokubika. Lokhu kwenzelwe amathuluzi asezingeni lokutshalwa kwezimali futhi ngokuvamile akutholakali kwezemalimboleko ezincane noma amaphothifoliyo emalimboleko e-SACCO.

Ukuchaza Ukuphutha

I-IFRS 9 ayikuchazi nokuphutha, kodwa ifaka ukucabangela okuphikisekayo kokuthi ukuphutha kwenzeka kungakadluli izinsuku ezingama-90 sekwephuzile ukukhokha. Incazelo esetshenzisiwe kufanele ihambisane naleyo esetshenziselwa ukuphathwa kwengozi yesikweletu kwangaphakathi.

Ezinye izinkomba zokuphutha ngokuvamile zihlanganisa: umboleki okungenzeka angakhokhi ngokugcwele ngaphandle kokubuyela ekuthatheni impahla ebambekayo, ukuqothuka noma ukungakwazi ukukhokha, ukuhlela kabusha okucindezelwe, kanye nokusulwa kwesikweletu.

Incazelo kufanele isetshenziswe ngokungaguquki kuzo zonke izigaba, ukulinganisa kwe-PD nokudalulwa.

Indlela ECL Ebalwa Ngayo

Isibalo esijwayelekile sihlukanisa i-ECL ibe yimikhakha emithathu:

ECL = PD × LGD × EAD, kwehliswa ngeisilinganiso senzalo sokuqala esisebenzayo

PD — Amathuba Okuphutha. Amathuba okuthi umboleki aphuthe phakathi nesikhathi esinikeziwe (izinyanga eziyi-12 esigabeni sokuqala, isikhathi sokuphila esisele ezigabeni 2 no-3). Kulinganiselwa ngokusuka kumazinga omlando wokuphutha ngokwezigaba, kulungiswe ngolwazi olubheke phambili.

LGD — Loss Given Default. Ingxenye yokuchayeka okulindeleke ukuthi ilahleke ngemva kokungakhokhi, kususwe ukutholwa okulindelekile okuvela kwizibambiso, iziqinisekiso kanye nomzamo wokuqoqa, futhi kususwe izindleko zokuzithola. Kuvezwa njengephesenti: LGD = 1 − izinga lokutholwa.

EAD — Exposure at Default. Ibhalansi esele elindelekile ngesikhathi sokungakhokhi, okuhlanganisa inzalo enqwabelene kanye nokudonswa kwemali okulindelekile ezibophezelweni ezingakadonswa.

EIR — Effective Interest Rate. Izinga lesaphulelo. I-ECL kumele ilinganiswe ngenani lamanje, ngakho ukushoda kwemali okulindelekile kuyadonswa kusukela osukwini okulindeleke ukuthi kwenzeke ngalo kubuyela emuva osukwini lokubika nge-EIR yokuqala yemalimboleko.

Isibonelo esisebenzayo

Imalimboleko enebhalansi esele engu-10,000, i-PD yezinyanga eziyi-12 engu-8%, kanye ne-LGD engu-45%:

ECL = 0.08 × 0.45 × 10,000 = 360

Uma imalimboleko kamuva iba ne-SICR futhi idlulela esigabeni sesi-2, i-PD yempilo yonke — ake sithi engu-22% esikhathini esisele — ithatha indawo ye-PD yezinyanga eziyi-12:

ECL = 0.22 × 0.45 × 10,000 = 990

Ukuchayeka akukashintshi futhi akukakabi khona inkokhelo ephuthelwe. Isibonelelo sesicishe saphindeka kathathu ngenxa yokushintsha kwesigaba kuphela.

Izidingo Ezintathu Zokulinganisa

I-IFRS 9 idinga ukuthi yonke isilinganiso se-ECL sibe:

1. Engachemile futhi enesisindo ngokwamathuba — hhayi umphumela owodwa wesilinganiso esingcono kakhulu. Ukulinganisa kumele kubonise uhla lwemiphumela engenzeka, ngokuvamile okusetshenziswa njengezimo ezinesisindo ze-macroeconomic eziyisisekelo, eziphezulu nezisezingeni eliphansi.
2. Idonswa ngenxa yenani lesikhathi semali ngezinga lenzalo elisebenzayo lokuqala.
3. Isekelwe olwazini olunengqondo nolusekelekayo olutholakalayo ngaphandle kwezindleko ezingadingekile noma umzamo — okuhlanganisa umlando, izimo zamanje kanye nezibikezelo zezimo zomnotho zesikhathi esizayo.

Imfuneko yokubheka phambili iyona ehlukanisa i-ECL ekuhlinzekeni ngokomlando. Izikhungo kumele zisungule ukuxhumana okuvikelekayo phakathi kweziguquguquko ze-macroeconomic — ukukhula kwe-GDP, ukwehla kwamandla emali, izinga lokushintshanisa, amanani ezimpahla, ukungasebenzi, imvula emaphothifoliyo ezolimo — kanye nokuziphatha kokungakhokhi okubonwayo, bese zisebenzisa izibikezelo zalezo ziguquguquko esilinganisweni se-PD.

Indlela Elula kanye ne-Matrix Yokuhlinzeka

Kuma-trade receivables, izimpahla zenkontileka kanye nama-lease receivables, i-IFRS 9 ivumela (futhi kwezinye izimo idinga) indlela elula: i-ECL yempilo yonke iyabonakala ngaso sonke isikhathi, ngaphandle kokuhlolwa kwesigaba.

Ukuqaliswa okuvamile yi-provision matrix — amazinga okulahlekelwa omlando asetshenziswa ohlelweni lokuguga, alungiswa ngolwazi olubheke phambili.

• Okwamanje: izinga lokulahlekelwa elingokomlando elingu-1.0% + ukulungiswa okubheke phambili okungu-0.2% = izinga le-ECL elisetshenzisiwe elingu-1.2%
• Izinsuku ezi-1–30: izinga lokulahlekelwa elingokomlando elingu-3.0% + ukulungiswa okubheke phambili okungu-0.5% = izinga le-ECL elisetshenzisiwe elingu-3.5%
• Izinsuku ezi-31–60: izinga lokulahlekelwa elingokomlando elingu-12.0% + ukulungiswa okubheke phambili okungu-1.5% = izinga le-ECL elisetshenzisiwe elingu-13.5%
• Izinsuku ezi-61–90: izinga lokulahlekelwa elingokomlando elingu-30.0% + ukulungiswa okubheke phambili okungu-3.0% = izinga le-ECL elisetshenzisiwe elingu-33.0%
• Izinsuku ezi-91–180: izinga lokulahlekelwa elingokomlando elingu-60.0% + ukulungiswa okubheke phambili okungu-5.0% = izinga le-ECL elisetshenzisiwe elingu-65.0%
• Izinsuku ezingaphezu kwe-180: izinga lokulahlekelwa elingokomlando elingu-100.0% + ukulungiswa okubheke phambili okungu-0.0% = izinga le-ECL elisetshenzisiwe elingu-100.0%

Amanani ayizibonelo kuphela. Imatrix yesibonelelo kufanele yakhiwe kusukela emlandweni wokulahlekelwa wesikhungo uqobo, ihlukaniswe ngephothifoliyo, futhi isekelwe ukulungiswa okubheke phambili okubhaliwe.

Ababolekisi abaningi baguqula lo mqondo emaphothifoliyweni emalimboleko kusetshenziswa ukuhlaziywa kokufuduka noma kwe-roll-rate: ukukala izinga elingokomlando lapho amabhalansi esuka khona ebhakedeni ngalinye lobudala aye kwelilandelayo, nokuhlanganisa lawo mazinga kuze kufike ekucinyweni ukuze kutholakale isilinganiso sokulahlekelwa kwempilo yonke ngebhakede ngalinye.

Ukuhlolwa Kweqoqo Ngokumelene Nokomuntu Ngamunye

Ukuhlolwa komuntu ngamunye kusetshenziswa ezingcupheni ezinkulu, eziyingqayizivele, noma lapho ulwazi oluqondene nomboleki luyatholakala — ngokuvamile imalimboleko yesigaba 3 sezinkampani noma sama-SME, lapho i-ECL ibalwa ngemifudlana yemali elindelekile yokubuyiswa kulowo mboleki othile.

Ukuhlolwa kweqoqo kuhlanganisa izingcuphe ezinezici ezifanayo zobungozi besikweletu futhi kusebenzisa amapharamitha asezingeni lesegimenti. Kuyindlela eyisisekelo yamaphothifoliyo anomthamo omkhulu futhi afanayo njengezimalimboleko ezincane, izimalimboleko zamaqembu kanye nesikweletu sabathengi.

Ukuhlukaniswa ngezigaba kuqhuba ikhwalithi yemodeli. Izici ezivamile zihlanganisa uhlobo lomkhiqizo, inombolo yomjikelezo wemalimboleko, indlela yeqembu ngokumelene neyomuntu ngamunye, ubude besikhathi, umkhakha, indawo, kanye nokufakwa kwesibambiso. Izigaba kufanele zibe nemininingwane eyanele yokuthi indlela yokulahlekelwa ngaphakathi kwesigaba ngasinye ifane ngempela — kodwa hhayi ngemininingwane eminingi kangangokuthi izigaba ngazinye zintule umlando owanele wokulahlekelwa ukuze kulinganiselwe amapharamitha ngokwethembeka.

I-IFRS 9 iphinde idinge ukuhlolwa kweqoqo lapho i-SICR yenzeke ezingeni lesegimenti kodwa ingakabonakali emalimbolekweni ngazinye — ngokwesibonelo, ukushaqeka okuthinta isitshalo esisodwa noma umzila owodwa wokuhweba.

Ukucinywa kanye Nokuguqulwa

Ukukhansela. Inani lokuthwala eliphelele liyakhanselwa lapho kungekho ukulindela okunengqondo kokubuyiselwa kwemali — ngokuphelele noma ingxenye. Ukukhansela kungumcimbi wokukhishwa ekubalweni, hhayi isinqumo sokubekela eceleni, futhi akususi ilungelo elingokomthetho lokuphishekela ukubuyiswa. Imbuyiselo ezilandelayo zibonakala enzuzweni noma ekulahlekelweni.

Ukuguqulwa. Lapho ukugeleza kwemali okuyisivumelwano kuxoxwa kabusha, ibhizinisi kufanele linqume ukuthi ngabe ukuguqulwa kuyinto enkulu. Ukuguqulwa okukhulu kuholela ekukhishweni ekubalweni kwempahla yasekuqaleni nasekuqashelweni kwempahla entsha; ukuguqulwa okungekona okukhulu kudinga ukubalwa kabusha kwenani lokuthwala eliphelele kusetshenziswa i-EIR yasekuqaleni, nenzuzo noma ukulahlekelwa koguquko kubonakala ngokushesha.

Ukuhlelwa kabusha ngenxa yezizathu zesikweletu kuyinkomba enamandla ye-SICR, futhi ukuhlelwa kabusha okusengcupheni ngokuvamile kuyinkomba yokwehluleka ukukhokha. Ukuhlela kabusha imalimboleko esenkingeni akusishintshi isigaba sayo.

Izimpahla ze-POCI. Izimpahla zezimali ezithengwe noma ezasungulwa sezinezinkinga zekhredithi zikalwa ngendlela ehlukile: akukho isibonelelo sokulahlekelwa esiqashelwa ekuqashelweni kokuqala, kusetshenziswa i-EIR elungiswe ngekhredithi, futhi kuphela izinguquko eziqongelelayo ku-ECL yempilo yonke kusukela ekuqashelweni kokuqala ezibonakala kamuva.

I-ECL Emaphothifoliyo Ezimali Ezincane Nama-SACCO

Imodeli yakhelwe amabhange amakhulu namathuluzi esikhathi eside emqondweni, futhi kuvela izingqinamba ezimbalwa ezingokoqobo emaphothifoliyo ezimalimboleko ezincane.

• Izikhathi ezimfushane ziyawucindezela umehluko wezigaba. Kuboleko lwezinyanga ezine, i-ECL yezinyanga eziyi-12 kanye ne-ECL yempilo yonke ziyahlangana, ngoba isikhathi esisele simfushane kunesikhathi esibhekiwe sezinyanga eziyishumi nambili. Igebe phakathi kwesigaba 1 nesigaba 2 liyancipha kakhulu, nakuba izigaba zisathinta ukuqashelwa kwenzalo nokudalulwa.
• Izindlela zokuvikela ezisekelwe ezinsukwini ezedlule isikhathi ziyabusa ekusebenzeni. Lapho idatha yokuziphatha kanye nokuhlelwa kwengozi kunomkhawulo, izinkolelo zezinsuku ezingama-30 nezingu-90 ziba imodeli yezigaba esetshenziswayo. Lokhu kuvumelekile kodwa kunciphisa inhloso yokubheka phambili, futhi abacwaningi bamabhuku bayakubekela inselele kakhulu.
• Umlando wokulahlekelwa ungase ube mncane.Izikhungo ezinomlando omfushane wokusebenza noma imikhiqizo esanda kwethulwa azinakho ukubonwa kokwehluleka ukukhokha okudingekayo ekulinganiseni i-PD okunokwethenjelwa, futhi kufanele zincike emaphothifoliyo ommeleli anezizathu ezibhaliwe.
• Ukuxhumana kwezinto ezinkulu zomnotho kunzima ukukufakazela. Ukusungula ubuhlobo obusekelwa izibalo phakathi kweziguquguquki ezinkulu zikazwelonke nokwehluleka ukukhokha ephothifoliyo encane, egxile endaweni ethile ngokuvamile akufezeki. Izendlalelo ezichazayo, ezibhaliwe ziyindlela evamile yokubuyela emuva.
• Ukubolekisa ngeqembu kwenza i-EAD ne-LGD kube nzima. Lapho isiqinisekiso, isikhwama seqembu noma isibopho esihlanganyelwe sikhona, imbuyiselo elindelekile kufanele ibonise lokho okungatholwa ngokoqobo kuleyo mithombo, hhayi inani lazo eliyinani.
• Inombolo yomjikelezo ingumshayeli onamandla wengozi. Ababoleki bomjikelezo wokuqala bayahluleka ukukhokha ngamazinga aphezulu ngokuphawulekayo kunababoleki abaphindayo, okwenza inombolo yomjikelezo ibe ngenye yezinto eziguquguqukayo eziwusizo kakhulu zokuhlukanisa ezitholakala ephothifoliyo ye-microfinance.

I-ECL vs Ukubekelwa Eceleni Okulawulwayo

I-IFRS 9 ECL iyindlela yokubalwa kwezimali. Amabhange amakhulu neziphathimandla ezilawulayo ngokuhlukana zibeka imithetho emincane yokubekela eceleni imali ngokusekelwe kumaphesenti amisiwe asetshenziswa emabhendini okuhlukanisa — ngokwesibonelo, amazinga amisiwe ezigaba ze-substandard, ze-doubtful kanye neze-loss ezinqunywa ngezinsuku ezidlule.

Lezi zibalo ezimbili azivamisile ukuvumelana. Lapho ubuncane obubekwe ngumthetho budlula isibonelelo se-ECL, indlela evamile yokugada iwukufuna ukuthi okushodayo kususwe enzuzweni egciniwe kuyiswe esigodlweni sokulawula kwimali yabanikazi, kunokuba kulungiswe isitatimende senzuzo. Izikhungo ezikulesi simo kufanele zigcine zombili lezi zibalo futhi zivumelane phakathi kwazo.

Izidingo ziyehluka ngokwendawo yomthetho, futhi izikhungo kufanele ziqinisekise ukwelashwa okusebenzayo kumlawuli wazo.

Izidingo Eziyinhloko Zokudalula

I-IFRS 7 idinga ukudalula okubanzi okusekela izibalo ze-ECL, kufaka phakathi:

• Ukuvumelanisa kwesibonelelo sokulahlekelwa kusukela kubhalansi yokuqala kuya kweyokugcina, okubonisa ukudluliswa phakathi kwezigaba, izikweletu ezintsha, ukususwa ekubhalweni kanye nokukhanselwa kwezikweletu.
• Amanani aphelele athwalwayo ngokwezinga lobungozi besikweletu nangesigaba.
• Okufakiwe, imicabango kanye namasu okulinganisa asetshenzisiwe, kufaka phakathi izimo zomnotho omkhulu kanye nesisindo sazo.
• Indlela i-SICR nokungakhokhi okuchazwa ngayo, kanye nesisekelo sanoma yikuphi ukuphikiswa kwezicabangelo zezinsuku ezingama-30 noma ezingama-90.
• Inqubomgomo yokukhansela izikweletu kanye namanani asangaphansi komsebenzi wokuphoqelela.
• Ukuzwela kwesibonelelo ezinguqukweni zemicabango ebalulekile.

Imibuzo Evame Ukubuzwa

Ingabe i-IFRS 9 isebenza ezikhungweni zezimali ezincane kanye nama-SACCO? Yebo, noma kuphi lapho i-IFRS iwuhlaka lokubika olusebenzayo. Izikhungo ezincane ezibika ngaphansi kwe-IFRS yama-SME zilandela izidingo ezihlukile, ngakho uhlaka olusebenzayo kufanele luqinisekiswe.

Ihluke kanjani i-IFRS 9 ku-CECL? I-CECL iyindlela elingana nayo ye-US GAAP ngaphansi kwe-ASC 326. Umehluko omkhulu ukuthi i-CECL idinga ukulahlekelwa okulindelekile kwesikhathi sonke kwazo zonke izimpahla kusukela ekuqalweni, ngaphandle kwezigaba noma isigaba sezinyanga eziyi-12.

Leli khasi liyincazelo ejwayelekile yemiqondo yokubalwa kwezimali futhi akulona izeluleko zokubalwa kwezimali, zokucwaningwa kwamabhuku noma zokulawula. Ukusetshenziswa kwe-IFRS 9 kuncike emaqinisweni aqondene nebhizinisi ngalinye kanye nasezidingweni zohlaka lwakho lokubika nomlawuli wakho.