Ukumiswa kwenzalo

Ukumiswa kwenzalo kuwumkhuba wokuyeka ukubheka inzalo njengemali engenayo emalimbolekweni lapho ukuqoqwa kwayo sekungabazekile. Inzalo isakweletwa ngumboleki ngokwesivumelwano, kodwa ayisathathwa iye esitatimendeni semali engenayo — ayibhekwa nhlobo noma igcinwa kwi- akhawunti yenzalo emisiwe ize itholakale ngempela. Kubuye kuchazwe njengokubeka imalimboleko kusimo se- ukungaqongeleli isimo.

Amaphuzu abalulekile

• Ukumiswa kuyisinqumo sokubhala amabhuku ezimali , hhayi esomthetho: umboleki usakweleta yonke iyunithi ye- inzalo emisiwe.
• Injongo ukuvimbela umbolekisi ukuthi abike imali engenayo angayitholanga futhi okungenzeka angayitholi — okuvame ukubizwa ngokuthi imali engenayo eyiphupho noma engaqoqwanga.
• Isizathu esivamile ukuthi imalimboleko ifinyelela esimweni sokungasebenzi, ngokuvamile izinsuku ezingama-90 esidlule, noma ukuhlolwa kwangaphambilini kokuthi ukuqoqwa kuyangabazeka.
• Inzalo emisiwe ngokuvamile igcinwa ku-akhawunti yenzalo emisiwe ephikisa ibhalansi ephelele yemalimboleko, futhi ikhishwa ibe yimali engenayo kuphela lapho ukheshi utholakala.
• Imithetho yokuqapha kanye ne-IFRS 9 zibheka inkinga efanayo ngezindlela ezihlukile, futhi ababolekisi ababika ngaphansi kwazo zombili kufanele baxhumanise lezi zindlela ezimbili.

Kuyini ukumiswa kwenzalo?

Inzalo iyanqwabelana emalimbolekweni ngokwesivumelwano, kungakhathaliseki ukuthi umboleki uyakhokha noma cha. Ngaphansi kohlelo lwe-ndlela yokubalwa kwezimali ngokunqwabelana, leyo nzalo ibhekwa njengemali engenayo lapho izuziwe kunalapho itholakala — okusebenza kahle ngenkathi imalimboleko isasebenza futhi kungasebenzi kahle uma ingasasebenzi.

Cabanga ngemalimboleko eyeka ukukhokhelwa. Inzalo iyaqhubeka nokunqwabelana ngezinga lesivumelwano. Uma umbolekisi eqhubeka ukuyibheka, kwenzeka izinto ezintathu: inzuzo ebikiwe iyakhuphuka emalimbolekweni engakhiqizi mali; i- inzalo emele ukutholwa eshidini lamanani ebhalansi ikhula ibe yimpahla okungekho muntu olindele ukuyiqoqa; futhi izabelo zenzuzo nezintela kungase kuhlolwe phezu kwenzuzo engekho. Uma kungabhekwanga, imalimboleko embi kakhulu ku- iphothifoliyo iba ngabanikeli abakhulu bemalini engenayo ebikiwe.

Ukumiswa kwenzalo kuyakumisa lokhu. Uma imalimboleko isihlukaniswa njengengasebenzi, umbolekisi uyayeka ukuqaphela enye inzalo esitatimendeni semali engenayo futhi, ezinhlelweni eziningi, ubuyisela emuva inzalo esivele yaqashelwa kodwa engakaqoqwa.

Yini ebangela ukumiswa kwenzalo

Izimo ezibangela ukumiswa zibekwa yinhlanganisela yomthetho wokuqapha kanye nenqubomgomo yombolekisi uqobo. Ezivamile yilezi:

• Izinsuku ezidlule. Ukuhlola okuphathekayo okusetshenziswa kakhulu. Izinsuku ezingamashumi ayisishiyagalolunye ziwumkhawulo ojwayelekile ezinhlelweni eziningi zokuqapha, kanti izikhathi ezimfushane ngezinye izikhathi zisetshenziswa ezinhlotsheni ezithile zemikhiqizo njengama-overdraft, imalimboleko yezolimo noma imalimboleko emincane.
• Ukuqoqwa okungabazekayo kungakhathalisekiizikweletu ezingakhokhiwe. Lapho umbolekisi enolwazi — ukwehluleka ukukhokha izikweletu, ukwehluleka kwebhizinisi, ukufa, ukukhwabanisa, ukulahleka komsebenzi — okubonisa ukuthi ukukhokha ngeke kwenzeke, ukumiswa kufanele kuqale ngokushesha kunokulinda ukubalwa kwezinsuku.
• Ukuhlela kabusha. Izinhlaka eziningi zidinga ukuthi imalimboleko ehlelwe kabusha noma ehlehlisiwe ihlale ingaqongeleli inzalo kuze kube yinkathi yokusebenza okuzinzile okuye kwaboniswa.
• Isinyathelo somthetho. Ukuqaliswa kwezinqubo zokubuyisa imali kuyisibangeli esivamile esizenzakalelayo.
• Ukuncika ekuthengisweni kwesibambiso. Lapho ukukhokhwa kuncike ngokuphelele ekuthengisweni kwesibambiso esikhundleni sokuncika ekugelezeni kwemali komboleki.

Umbolekisi kufanele asebenzise izibangeli ezifanayo ezingagwegwesi ngokungaguquki. Ukuzikhethela ukuthi kumiswa nini, empeleni, kuwukuzikhethela inzuzo ebikiwe.

Indlela ukumiswa okusebenza ngayo ngokwenqubo

Kunezingxenye ezimbili, futhi zivame ukudidaniswa.

Ukumiswa okubheke phambili. Kusukela ngosuku lokumiswa, inzalo yesivumelwano iyaqhubeka nokuqongelela ku-akhawunti yomboleki kodwa ayisaqashelwa esitatimendeni semali engenayo. Umbolekisi uyiqopha njengento eyisikhumbuzo, noma uyikhulisa eshidini lamanani ngebhalansi ye-suspense ephikisayo.

Ukuhlehlisa okubheke emuva. Inzalo esivele yaqashelwa kodwa engakakhokhwa iyahlehliswa. Lapho yaqashelwa khona enkathini yokubika yamanje, lokhu ngokuvamile kuwukuhlehliswa okuqondile kwenzuzo. Lapho ihlobene nezinkathi zangaphambilini, idluliselwa iphuma kuma-akhawunti amukelwayo iye ku-akhawunti ye-suspense.

Amarekhodi ayizibonelo

• Hlehlisa inzalo yenkathi yamanje eqongelelwe ngesikhathi sokumiswa: Debhithi Imali engenayo yenzalo | Khredithi Inzalo emukelwayo
• Dlulisela inzalo eqongelelwe yenkathi yangaphambilini ku-akhawunti ye-suspense: Debhithi Inzalo emukelwayo | Khredithi Inzalo eku-suspense
• Qhubeka nokuqongelela inzalo yesivumelwano ngemva kokumiswa (ukukhulisa): Debhithi Inzalo emukelwayo | Khredithi Inzalo eku-suspense
• Ukheshi otholiwe futhi osetshenziswe enzalweni emisiwe: Debhithi Ukheshi / Ibhange | Khredithi Inzalo emukelwayo
• Khulula inani elimisiwe libe yimali engenayo: Idebhithi Inzalo emisiwe | Ikhredithi Imali engenayo yenzalo
• Sula imalimboleko enenzalo emisiwe: Idebhithi Inzalo emisiwe | Ikhredithi Inzalo emelwe ukwamukelwa

Kunezici ezimbili zale ndlela ezifanele ukugqanyiswa.

Okokuqala, uma inzalo isimisiwe, ukuqashelwa kwemali engenayo sekusekelwe emalini okheshi. Inzalo iyiswa enzuzweni kuphela lapho umboleki ekhokha ngempela, okuwumphumela ncamashi ukubalwa kwezimali ngokukhula okwehluleka ukuwuletha emalimbolekweni esehlulekile ukukhokhwa.

Okwesibili, ukusula imalimboleko enenzalo emisiwe akunamthelela esitatimendeni semali engenayo kuleyo nzalo. Ibhalansi yenzalo emisiwe kanye nenzalo emelwe ukwamukelwa kuyakhanselana. Lokhu kuwubufakazi obucacile bokuthi ukumiswa kwenzalo kuyasebenza: inzalo engakaze iqashelwe njengemali engenayo ayikwazi ukuba yilahleko uma kubonakala ukuthi ayinakukhokhwa. Umbolekisi owehluleka ukumisa inzalo uthatha imali engenayo lapho kukhuphuka bese ethatha ukusulwa lapho kwehla, okwengeza ukuntengantenga kuma-akhawunti ngaphandle kokuzuza ulwazi.

I-akhawunti yenzalo emisiwe

Inzalo emisiwe iyimpahla ephikisayo. Ihlezi ngokumelene nebhalansi ephelele yemalimboleko nenzalo emelwe ukwamukelwa futhi iyinciphisa ibe yinani umbolekisi alibona lingabuyiseka ngokwesisekelo sokuqashelwa kwemali engenayo.

Akusona isibonelelo, futhi lezi zinto ezimbili akufanele zihlanganiswe noma zididwe:

• Inzalo emisiwe iphathelene nemali engenayo engakaze iqashelwe. Ayifaki ndleko esitatimendeni semali engenayo.
• Isibonelelo sokulahlekelwa yimalimboleko siphathelene nokulahlekelwa okulindelekile emananini aqashelwe. Kuyindleko.

Iphutha elivamile ekwethulweni ukuphatha inzalo emisiwe njengokungathi iyingxenye yesibonelelo sokwehla kwenani. Lokhu kukhulisa isindleko sesibonelelo ngokweqile, kwehlisa incazelo yangempela yesilinganiso sokuvikela, futhi kwenza ukunyakaza kwesinqolobane sokulahlekelwa yimalimboleko kungakwazi ukuchazwa.

Ukumiswa kwenzalo akukhona ukuxolelwa

Lo mehluko ubalulekile ngokomthetho, ngokusebenza, nasekuxhumaneni namakhasimende.

• Ukumiswa kwenzalo: Kumisa ukuqashelwa kwemali engenayo. Umboleki usalikweleta inani lonke. Kubuyisela emuva noma kugodla imali engenayo esitatimendeni semali engenayo.
• Ukuxolelwa kwenzalo: Kuxolela inzalo ngokwezivumelwano. Umboleki akasalikweleti inani elixoleliwe. Kubangela ukulahlekelwa noma ukwehla kwemali engenayo.
• Ukumiswa kwenzalo isikhashana / ukufriza: Kumisa isikhashana ukukhula kwenzalo okwengeziwe ngesivumelwano. Ayikho inzalo ekweletwayo ngesikhathi esimisiwe. Kubangela ukwehla kwemali engenayo kusukela manje kuqhubeke.
• Ukukhishwa ezincwadini: Kususa impahla ezincwadini zombolekisi. Ngokuvamile umbolekwa usasibhadala ngokusemthethweni isikweletu aze akhululwe ngokusemthethweni. Kubhalwa ngokumelene nezibonelelo.
• Ukwenza isibonelelo: Kuqaphela ukulahleka kwesikweletu okulindelekile emananini aqashelwe. Umbolekwa usayibhadala yonke imali eseleyo ngokugcwele. Kubhalwa njengendleko.

Umbolekwa obekwe esimeni sokumiswa kwenzalo usasibhadala isikweletu esifanayo naleso ayenaso ngaphambili. Uma ekhokha ngokugcwele, yonke ibhalansi emisiwe iyaqoqwa futhi idedelwa emalini engenayo. Ukwazisa umbolekwa ngokumiswa kwenzalo kube sengathi kuwusizo kuyiphutha elikhulu, futhi ababolekisi kufanele baqinisekise ukuthi izitatimende zibonisa ibhalansi yesivumelwano hhayi eyokubhalwa kwezimali.

Ukubuyisela imalimboleko ekwakhiweni kwenzalo

Ukumiswa kwenzalo kuyabuyiseleka. Izinhlaka eziningi zivumela imalimboleko ukuthi ibuyiselwe esimweni sokwakhiwa kwenzalo lapho umbolekwa esebonise ukululama kwangempela nokuqhubekayo — ngokuvamile kudinga ukuthi zonke izinsalela zemali eyinhloko nenzalo zisusiwe, nokuthi isikhathi esinqunyiwe sezinkokhelo ezilandelanayo ezifike ngesikhathi sesiqediwe, ngokuvamile izinyanga eziyisithupha.

Izindlela ezimbili zokuvikela zivamile. Okokuqala, inkokhelo enkulu eyodwa akufanele ngokuzenzakalelayo ilungise imalimboleko, ngoba ingase ibe yinto eyenzeka kanye esikhundleni sokubuyiselwa kwamandla okukhokha. Okwesibili, ukuhlela kabusha okumane kufake izinsalela esikweletwini esisha akukubonisi ngokwakho ukululama — yingakho imalimboleko ehlelwe kabusha ngokuvamile idlula esikhathini sokuhlolwa ngaphansi kokumiswa kwenzalo kungakhathaliseki isimo sayo esisha sesivumelwano.

Uma imalimboleko ibuyiselwa ekwakhiweni kwenzalo, inzalo emisiwe eqoqwa kamuva idedelwa emalini engenayo. Inzalo emisiwe engeke iphinde iqoqwe iyakhishwa ezincwadini ngokumelene ne-akhawunti ye-suspense.

Imithetho yokuqapha ngokumelene ne-IFRS 9

Yilapho umkhuba uhlukana khona, futhi kubamba ababolekisi ababika ngaphansi kwalezi zinhlelo zombili.

Indlela yokuqapha iyindlela yendabuko echazwe ngenhla: ukushintsha kwezimo ezimbili lapho kufinyelelwa isimo esinqunyiwe, ukuqashelwa kwenzalo kuyama, futhi inzalo engakhokhiwe iya ku-akhawunti ye-suspense. Ilula, ayinakho ukuchema futhi kunzima ukuyikhohlisa, okuyisona sizathu sokuthi abaqaphi bayithande.

I-IFRS 9 ayikusebenzisi ukumiswa kwenzalo ngaleyo ndlela. Ibala imali engenayo yenzalo ngokusebenzisa izinga lenzalo elisebenzayo kunani eliphelele elithwele ngenkathi impahla isebenza kahle noma ivele yathola ukwenyuka okuphawulekayo engozini yesikweletu (Isigaba 1 kanye nesi-2). Lapho impahla isiba yonakele ngesikweletu (Isigaba 3), imali engenayo yenzalo esikhundleni salokho ibalwa ngokusebenzisa izinga lenzalo elisebenzayo kunani elincishisiwe — okungukuthi, inani eliphelele elithwele kususwa isibonelelo sokulahlekelwa kwesikweletu okulindelekile.

Umqondo wezomnotho uyefana: kuqashelwa inzalo kuphela engxenyeni yempahla oyilindele ukuyibuyisa. Kodwa indlela iwukuncipha kancane kancane esikhundleni sokuyisa eqanda, futhi kukhiqiza inani elihlukile. Ngaphansi kwe-IFRS 9, imalimboleko eyonakele ngesikweletu iyaqhubeka nokukhiqiza inzalo ethile — ukwembulwa kwesaphulelo engxenyeni engabuyiseleka — kanti ukumiswa kwenzalo ngokobuqaphi akuqapheli lutho.

IKomidi Lokuchazwa kwe-IFRS selikucubungulile ukwehluka phakathi kwenzalo yesivumelwano kanye nemali engenayo yenzalo eqashelwe, kuhlanganise nokusetshenziswa kwe-akhawunti yenzalo emisiwe ukulandelela umehluko, esimweni salokho okwenzekayo lapho impahla eyonakele ngesikweletu ilulama kamuva. Isimo esingokoqobo kubabolekisi abaningi siwukuthi lezi zinhlaka ezimbili zisebenza ndawonye: izitatimende zezimali ezisemthethweni zilandela i-IFRS 9, izibuyekezo zokuqapha zilandela imithetho yokumiswa kamqaphi, futhi umehluko uyavumelaniswa — ngokuvamile ngokusebenzisa isiqiwi sokulawula esithathwe enzuzweni egciniwe lapho imfuneko yokuqapha iyona eqinile kakhulu.

Kukhona futhi nohlangothi lwentela. Ukuthi inzalo emisiwe iyakhokhiswa intela ngesikhathi eyakhiwa ngaso noma ngesikhathi eyamukelwa ngaso kuncike emithethweni yendawo ephathelene nokuqashelwa kwemali engenayo, futhi akulandeli ngokuzenzakalelayo ukuphathwa kokubhalwa kwezimali noma kokuqapha. Lokhu kufanele kuqinisekiswe nomeluleki wezentela kunokuba kucatshangwe.

Umthelela ezitatimendeni zezimali nasezilinganisweni

• Imali engenayo yenzalo iyehla ngesikhathi sokumiswa, kwesinye isikhathi kakhulu uma ukuhoxiswa kwenzalo eqashelwe ngaphambilini kukukhulu.
• Ingqikithi yempahla iyehla, ngoba izimalimboleko eziphelele kanye nezimali ezilindelekile zincishiswa yibhalansi ye-suspense.
• Isivuno sephothifoliyo siyehla futhi siba isilinganiso esithembekile sokuthi ibhuku lihola ini ngempela.
• Izilinganiso zezimalimboleko ezingasebenzi kahle azithintwa ukumiswa ngokwako — ukuhlukaniswa yikho okudala ukumiswa, hhayi okuphambene.
• Ukumbozwa kwesibonelelo kufanele kufundwe ngokucophelela, njengoba inzalo emisiwe ingaphandle kwesibonelelo kodwa inciphisa ukuchayeka okumboziwe.
• Imali eyinhloko ithinteka ngokungaqondile ngokusebenzisa inzuzo egciniwe.

Isivuno sephothifoliyo esihlala siphezulu ngenkathi ukubambezeleka kwezinkokhelo kukhuphuka kuwuphawu olunokwethenjelwa lokuthi inzalo ayimiswa ngesikhathi okufanele imiswe ngaso.

Izidingo zokusebenza nezinhlelo

Ukumiswa kubeka isidingo esithile kumarekhodi ombolekisi: imibono emibili ehambisanayo yemalimboleko efanayo kufanele igcinwe ngesikhathi esisodwa.

• Umbono wenkontileka — lokho umboleki akukweletayo ngokomthetho, kufaka phakathi yonke inzalo emisiwe, okusetshenziselwa izitatimende, izilinganiso zamanani okukhokha, izingxoxo zokuvumelana kanye nokubuyiselwa ngokomthetho.
• Umbono wokubalwa kwezimali — lokho okuqashelwe njengemali engenayo kanye nalokho okusesimweni sokumiswa, okusetshenziselwa ibhuku lokubhala kanye nokubika kwezimali.

Izidingo ezisebenzayo ezilandelayo:

• Ukumiswa okuzenzakalelayo okuqalwa yimithetho yokuhlukanisa enenjongo, hhayi ukungenelela komuntu.
• Ukugcinwa kokwengezeka okugcwele kwenkontileka ngemuva kokumiswa, ukuze ibhalansi yangempela yomboleki ingalahleki.
• Ukusetshenziswa ngendlela efanele kwezinkokhelo, ngomthetho ocacile wokuthi ukheshi ukhokha inzalo emisiwe noma inhloko kuqala.
• Ukukhishwa okuzenzakalelayo kusuka esimweni sokumiswa kuya emalini engenayo ngesikhathi sokutholwa kwemali.
• Ukuhlehliswa okuhlanzekile kokumiswa lapho isikweletu silungiswa, ngokuhlolwa okucacile kokusebenza.
• Umkhondo wokucwaninga wakho konke ukumiswa, ukukhishwa nokubuyiselwa nezinsuku nezizathu.
• Ukubika okuhlukanisa phakathi kwenzalo emisiwe nezibonelelo kuyo yonke imibono.

Amaphutha avamile

Ukumisa emva kwesikhathi. Ukulinda isinqumo esisemthethweni sokwesulwa kwesikweletu kukhuphula imali engenayo nempahla izinyanga. Isiqalisi kufanele sisebenze ngokuzenzakalela.

Ukulahlekelwa ibhalansi yenkontileka. Izinhlelo ezimisa ngokunciphisa ibhalansi ye-akhawunti yomboleki zicekela phansi irekhodi lalokho okukweletwayo ngokomthetho futhi zibukela phansi noma yisiphi isenzo sokubuyisa kamuva.

Ukuhlanganisa inzalo emisiwe nezibonelelo. Zinezinhloso ezahlukene futhi kufanele zethulwe ngokuhlukene.

Ukumisa izinhlawulo ngokungahambisani. Lapho inzalo yesijeziso ikhokhiswa phezu kwezikweletu ezingakhokhiwe, kufanele ibe ngaphansi komthetho ofanayo wokuqashelwa njengenzalo yenkontileka, futhi ngokuvamile ibe ngqongqo kakhulu.

Ukuvuselelwa nge nkokhelo eyodwa. Inkokhelo eyodwa nje akusona ukusebenza okuqhubekayo. Isivivinyo esichaziwe sezinkokhelo ezilandelanayo sigwema isilingo.

Ukusebenzisa inqubomgomo ngokukhetha. Ukumiswa okusetshenziswa ngokubona kwabaphathi kuba ithuluzi lokulawula inzuzo futhi kuyophathwa kanjalo ngabacwaningi bamabhuku nabaqondisi.