Ukubekelela Ukulahlekelwa Kwezimali-mboleko

Ukubekelela ukulahlekelwa kwezimali-mboleko wumkhuba wokuvuma, emabhukwini akho ezimali, ukuthi enye yemali esencwadini yakho yezimali-mboleko ngeke ibuye — ngaphambi kokuba iwe ngokusemthethweni. Uqagela ukulahlekelwa okungenzeka, ukubhale njengendleko esikhathini samanje, bese ukugcina njengesibonelelo maqondana neqoqo lakho lezimali-mboleko.

Kukhona ngenxa yenkinga yesikhathi. Imali-mboleko ekhishwe ngoJanuwari bese ihluleka ukukhokhelwa ngoNovemba, yayisiwohloka izinyanga eziningi ngaphambili. Ngaphandle kokubekelela, amabhuku akho abonisa inzuzo egcwele kuzo zonke izinyanga ezinhle, bese kuza ushayo olulodwa olubi kakhulu ekugcineni. Ukubekelela kusabalalisa ukulahlekelwa ezinkathini okwakwakheka kuzo ngempela.

Ngamazwi alula: ukubekelela wukuziqeqesha ukuvuma ukuthi imali-mboleko isenkingeni ngenkathi kusenesikhathi sokuthi inombolo ibe nencazelo.

Izinombolo ezimbili abantu abazididayo

Indleko yokubekelela wumthwalo obhalwa embikweni wakho wenzuzo nokulahlekelwa wesikhathi esithile. Yehlisa inzuzo yale nyanga.

Ibhalansi yokubekelela — evamise ukubizwa ngokuthi isibonelelo sokulahlekelwa kwezimali-mboleko — yisibonelelo esiqongelelweyo esihlala kubhalansi shidi njenge-akhawunti ephikisayo yezimali-mboleko okumele zikhokhwe. Yehlisa inani lebhuku lakho elibikiwe.

Ziyahlobana kodwa aziyona into eyodwa. Uma ibhalansi yakho yokubekelela kumele ibe ngu-120,000 kanti okwamanje ingu-95,000, indleko yakho yokubekelela yaleso sikhathi wumnyusi ongu-25,000 — hhayi u-120,000. Abakweletisi ababhala ibhalansi ephelele njengendleko isikhathi ngasinye bacekela phansi umbiko wabo wenzuzo nokulahlekelwa.

markup

Iqoqo lezimali-mboleko eliphelele        2,000,000
Susa: isibonelelo sokulahlekelwa          (120,000)
                                        ───────────
Iqoqo lezimali-mboleko elisele           1,880,000

Imethrikisi yokubekelela

Indlela evame kakhulu — futhi esetshenziswa cishe yiwo wonke umkweletisi omncane nophakathi — isebenzisa iphesenti elikhuphukayo kuqoqo ngalinye lezinsuku ezidlulile.

markdown

| Iqoqo           | Izinga elivamile lokubekelela |      Iqoqo | Isibonelelo |
| --------------- | ----------------------------: | ---------: | ----------: |
| Ekhokhwayo      |                            1% |  1,785,000 |      17,850 |
| Izinsuku 1–30   |                           10% |     90,000 |       9,000 |
| Izinsuku 31–60  |                           25% |     55,000 |      13,750 |
| Izinsuku 61–90  |                           50% |     22,000 |      11,000 |
| Ngaphezu kwezinsuku 90 |                  100% |     48,000 |      48,000 |
| **Isamba**      |                               | **2,000,000** | **99,600** |

Amazinga angenhla awesibonelo nje. Umlawuli wakho nguye obeka amazinga aphansi kakhulu, futhi ayehluka ngokwemakethe nangokwesigaba selayisensi — bheka imihlahlandlela yakho yokuqapha ezezimali kunokuthatha imethrikisi oyithole ku-inthanethi. Izimali-mboleko ezinesibambiso zivame ukuthola amazinga aphansi kunalezo ezingenaso, futhi abanye abalawuli bavumela ukuba inani lesibambiso lisuswe ngaphambi kokuba izinga lisetshenziswe.

Zimbili izinto okumele uzicacise:

Ukubekelela kusebenza kubhalansi yonke esasele yemali-mboleko ekulelo qoqo, hhayi engxenyeni esalele ngemuva kuphela. Yingqondo efanayo neye-PAR — uma imali-mboleko isiphuze izinsuku ezingama-60, ibhalansi yonke isengozini, hhayi inkokhelo eshodayo kuphela.

Imethrikisi ingumkhawulo ophansi, akusona isinqumo. Uma wazi ukuthi ibhizinisi lomboleki othile livaliwe, ukumbekelela ngo-10% ngoba nje ephuze izinsuku ezingama-20 kulandela umthetho ngokobuchwepheshe kodwa kuphambene neqiniso. Amazinga aphansi omlawuli angamazinga aphansi nje.

Ukulahlekelwa kwesikweletu okulindelekile (IFRS 9)

Abakweletisi ababika ngaphansi kwe-IFRS 9 basebenzisa ukulahlekelwa kwesikweletu okulindelekile esikhundleni semethrikisi engaguquki yezinsuku ezidlulile. Umgomo:

markup

ECL  =  Amathuba Okwehluleka  ×  Ukulahlekelwa Uma Kwehlulekwa  ×  Imali Esengozini Ngaleso Sikhathi

• PD — amathuba okuba lo mboleki ehluleke ukukhokha esikhathini esifanele
• LGD — ingakanani imali oyilahlayo uma ehluleka, ngemva kokubuyiselwa kwemali nesibambiso
• EAD — ingakanani imali esakweletwayo ngaleso sikhathi

I-IFRS 9 ihlukanisa izimali-mboleko zibe yizigaba ezintathu: iSigaba 1 sezimali-mboleko ezikhokhwa kahle, ezibekelelwa ukulahlekelwa okulindelekile kwezinyanga ezingu-12; iSigaba 2 sezimali-mboleko ezingozi yazo yesikweletu ikhuphuke kakhulu selokhu zakhishwa, ezibekelelwa ukulahlekelwa okulindelekile kuko konke ukuphila kwemali-mboleko; kanye neSigaba 3 sezimali-mboleko ezilimele ngokwesikweletu, nazo zempilo yonke, lapho inzalo ibalwa kubhalansi esele kunokuba kuphelele.

Empeleni, iningi labakweletisi abancane lisebenzisa i-ECL njengemethrikisi enemininingwane eyengeziwe yezinsuku ezidlulile, enamazinga asuselwa emlandweni wabo wokushintsha kwamaqoqo nasekuzweni kwabo ukubuyiselwa kwemali — okuyindlela elula esemthethweni yamaqoqo ezimali-mboleko ezincane ezifanayo. Ukuthi kumele usebenzise i-IFRS 9 egcwele noma cha kuncike elayisensini yakho nakumcwaningimabhuku wakho. Izikhungo ezamukela imali yokubeka ngokuvamile ziyaphoqeleka; abakweletisi abancane abazimele imvamisa abaphoqelekile.

Into eyodwa i-IFRS 9 eyengezayo, engenziwa yimethrikisi engaguquki, wulwazi olubheke phambili. Uma wazi ukuthi umqashi omkhulu endaweni okweletisa kuyo unciphisa abasebenzi, noma isivuno sihlulekile, i-ECL ilindele ukuba ukubonise lokho manje kunokulinda ukuthi izimali-mboleko zande ngezinsuku.

Ukubekelela, ukwesula, ukubuyiselwa kwemali

Lezi yizehlakalo ezintathu ezehlukene futhi ngayinye inombhalo wayo wamabhuku. Ukuzididanisa yilapho ukubekelela okuningi kuphazamiseka khona.

Ukubekelela kwamukela ukulahlekelwa okulindelekile. Imali-mboleko ihlala emabhukwini ngenani layo eliphelele; isibonelelo sihlala eceleni kwayo. Usaqhubeka ulandelela umboleki.

Ukwesula kususa imali-mboleko emabhukwini. Kuyisinqumo samabhuku ezimali sokuthi le mpahla ayisenakubuyiswa ngokwangempela — akusikho ukuxolelwa kwesikweletu ngokomthetho. Ungaqhubeka, futhi ngokuvamile kumele uqhubeke, nemizamo yokuqoqa imali kumali-mboleko esuliwe.

Ukubuyiselwa kwemali yimali etholakalayo kumali-mboleko esivele isuliwe.

markdown

| Isenzakalo                             | I-debhithi                      | I-khredithi                            |
| -------------------------------------- | ------------------------------- | -------------------------------------- |
| Ukubekelela (ukunyusa)                 | Indleko yokubekelela (I&L)      | Isibonelelo sokulahlekelwa             |
| Ukubekelela (ukukhulula)               | Isibonelelo sokulahlekelwa      | Indleko yokubekelela (I&L)             |
| Ukwesula                               | Isibonelelo sokulahlekelwa      | Izimali-mboleko okumele zikhokhwe      |
| Ukubuyiselwa kwemali esuliwe           | Ukheshi / Ibhange               | Imali engenayo yokubuyiselwa (noma isibonelelo) |

Qaphela lokho umbhalo wokwesula ongakuthinti: umbiko wenzuzo nokulahlekelwa. Indleko yayisithathiwe ngesikhathi kwenziwa isibonelelo. Uma ukwesula imali-mboleko kuphinde kushaye inzuzo yakho, ubungabekelele ngokwanele — ukulahlekelwa kwamukelwa manje kunokuba kwamukelwe ngesikhathi kwenzeka.

Qaphela futhi lokho ukwesula okwenza ku-PAR yakho: kuyayikhuphula. Imali-mboleko esuliwe iphuma ngenhla nangezansi kwenani, futhi njengoba yayisengozini ngokugcwele, ukuyisusa kunciphisa iqoqo elinempilo ngesilinganiso esikhulu ngokweqile. Abakweletisi abadonsa isikhathi bengesuli ukuze bavikele isilinganiso bavikela inombolo, hhayi ibhizinisi.

Nini okumele wesule

Awukho umthetho osebenza yonke indawo, kodwa nazi izimbangela ezivamile:

• Imali-mboleko isiphuze ngaphezu kwezinsuku ezingu-180 noma ezingu-360 (umlawuli wakho angabeka umkhawulo)
• Isibambiso sithengisiwe kodwa kusasele isikweletu esingakhokhwanga
• Umzamo wokuqoqa ngokomthetho usuphelile noma awunanzuzo uma uqhathaniswa nebhalansi
• Umboleki ushonile, akatholakali, noma ibhizinisi livaliwe ngokusobala

Beka inqubomgomo bese uyisebenzisa ngokungaguquki. Izinqumo zokwesula ezithathwa icala ngalinye ngokwalo, ngokubona kwabaphathi, ekupheleni konyaka, yizo abacwaningimabhuku nabalawuli abazibheka ngokucophelela kakhulu — futhi zivame ukuthathelwa ukulawula izinombolo ezibikiwe kunokubonisa iqiniso.

Gcina yonke imali-mboleko esuliwe encwadini yesikhumbuzo ngisho nangemva kokuba isuke kuleja. Isasekweletwa, imali isabuyiselwa, futhi uzoludinga lolo rekhodi uma umboleki efaka isicelo futhi ngelinye ilanga.

Lapho ukubekelela kuphazamiseka khona

Ukubekelela usebenzisa izinsuku ezingalungile. Imethrikisi ilunge kanjalo nje njengamaqoqo ayondlayo. Uma ukulandelana kwakho kokwaba izinkokhelo kwaba izinkokhelo ezingaphelele ngendlela engalungile, izimali-mboleko zihlala eqoqweni elingalungile futhi ukubekelela kwakho kungalungile kusukela ekuqaleni. Lena yiphutha elivame kakhulu nelinzima kakhulu ukulibona, ngoba yonke inombolo elandelayo ibukeka ihambisana ngaphakathi.

Izimali-mboleko ezihlelwe kabusha zibekelelwa njengezikhokhwayo. Ukuhlela kabusha imali-mboleko esiphuze izinsuku ezingama-90 akwenzi ingozi yesikweletu inyamalale. Iningi labalawuli lifuna ukuba izimali-mboleko ezihlelwe kabusha zihlale esigabeni sazo sangaphambi kokuhlelwa kabusha isikhathi sokuhlolwa — imvamisa kuze kwenziwe izinkokhelo eziningana ezilandelanayo ngohlelo olusha. Zibekelele ngokufanele.

Akukho kubekelela eqoqweni lezikhokhwayo. Yonke incwadi inokulahlekelwa okuthile ngaphakathi, kuhlanganise nezimali-mboleko ezibukeka zilungile namuhla. Ukubekelela okujwayelekile kwezimali-mboleko ezikhokhwa kahle kuyinto ejwayelekile futhi imvamisa kuyaphoqelekile.

Ukubekelela kanye ngonyaka. Ibhalansi yokubekelela ebalwe ngoDisemba encwadini ebishintsha unyaka wonke akusona isilawuli, kuwumkhuba nje. Bekelela okungenani inyanga ngenyanga.

Inzalo eqhubekayo kwizimali-mboleko ezilimele. Uma imali-mboleko isilimele ngokwesikweletu, ukuqhubeka wamukele imali engenayo yenzalo kuyo kukhulisa ngamanga kokubili imali yakho engenayo nesikweletu okumele sikhokhwe, bese leso sikweletu naso sidinga ukubekelelwa. Iningi lezinhlaka lifuna ukuba ukubalwa kwenzalo kume, noma kubalwe enanini eliseleyo kuphela, uma imali-mboleko ifinyelela esimweni sokungasebenzi kahle.

Isibonelelo esikhululwa ukufeza umgomo wenzuzo. Ukukhulula izibonelelo kukhuphula inzuzo ebikiwe ngaphandle kokuqoqa ngisho nekwacha eyodwa eyengeziwe. Kusemthethweni uma izinga lesikweletu esingaphansi lithuthuke ngempela, futhi kuyinto yokuqala umhloli ayihlolayo uma kungenjalo.

Kungani abakweletisi abancane bekweqa

Ukubekelela kudinga ukuhlukaniswa okunembile kwezinsuku ezidlulile kwemali-mboleko ngayinye, imethrikisi engaguquki, ukubalwa kabusha inyanga ngenyanga, kanye nemibhalo elungile yokubhala kabili kokubili esibonelelweni nasendlekweni. Kumaspredishidi lokho kungumsebenzi wezinsuku eziningi okumele wenziwe kabusha inyanga ngayinye futhi ongenakuhlolwa ngemuva kwesikhathi.

Ngakho kwenziwa kanye ngonyaka, ngokulinganisa, ngesonto ngaphambi kokufika komcwaningimabhuku. Okusho ukuthi izinyanga eziyishumi nanye inzuzo ebikiwe yomkweletisi ihlanganisa imali eyayingasoze ibuye — futhi izinqumo zezabelo-nzuzo, amaholo, nezimali-mboleko ezintsha zithathwa kuyo.