Imalimboleko engasebenzi (NPL)

Imalimboleko engasebenzi kahle (NPL) yimalimboleko lapho umboleki ehluleke ukwenza izinkokhelo ezihleliwe isikhathi esinqunyiwe — ngokuvamile izinsuku ezingu-90 noma ngaphezulu — noma lapho ukubuyiselwa okuphelele kuthathwa njengokungenzeki kungakhathalekile isimo sezinsalela ezingakhokhiwe.

Incazelo incike ekuhlolweni okubili okuzimele, futhi imalimboleko ehlangabezana nokukodwa kokukabili ithathwa njengengasebenzi kahle:

1. Ukuhlolwa kwezibalo — izinkokhelo zenani eliyinhloko noma inzalo sezidlule isikhathi ngezinsuku ezingu-90 noma ngaphezulu. Lo mkhawulo wumkhuba osetshenziswa kabanzi, osekelwe ekuqondisweni kwe-Basel nakuzinhlaka eziningi zokuqondisa zikazwelonke, nakuba ezinye izinhlaka zisebenzisa imingcele eyehlukile ezinhlotsheni ezithile zokuchayeka.
2. Ukuhlolwa kwekhwalithi — "akunakwenzeka ukuthi akhokhe ngokugcwele" (UTP) — umbolekisi uhlola ukuthi umboleki akunakwenzeka ukuthi abuyisele ngokugcwele ngaphandle kokusebenzisa isibambiso, kungakhathalekile izinsuku ezidlule isikhathi. Izimbangela zihlanganisa ukungakwazi kwomboleki ukukhokha, ukuvalwa kwebhizinisi, ukuhlelwa kabusha kabuhlungu, ukubaleka, noma ukudayiswa kokuchayeka ngokulahlekelwa okukhulu okuhlobene nesikweletu.

Ukuhlolwa kwesibili kubaluleke ngaphezu kokuvame ukunakwa. Imalimboleko ingase ingasebenzi kahle kungabikho izinsuku ezidlule isikhathi — umboleki okhokha isikweletu ngemali ebolekwe entsha kunokuba asebenzise imali evela emisebenzini mancane amathuba okuthi akhokhe, kungakhathalekile ukuthi uhlelo lwezinsalela ezingakhokhiwe lubonisa ini.

Isilinganiso se-NPL

Isilinganiso se-NPL = Izimalimboleko ezingasebenzi kahle / Ingqikithi yezimalimboleko × 100

Isibali siyinani eliphelele elisele lezimalimboleko ezihlukaniswe njengezingasebenzi kahle, hhayi izitolimende ezidlule isikhathi kuphela. Lo mkhuba ubalulekile futhi uvame ukusetshenziswa ngendlela engeyiyo.

Isibonelo esibaliwe

Umbolekisi unayo ingqikithi yezimalimboleko engu-10,000,000. Izimalimboleko ezinokungenani isitolimende esisodwa esidlule isikhathi ngezinsuku ezingaphezu kwezingu-90 zinenani eliphelele elisele elihlanganisiwe elingu-700,000, lapho izitolimende ezidlule isikhathi ngempela zihlangene ziba 180,000.

• Inani eliphelele elisele (umkhuba olungile): 700,000 / 10,000,000 = 7.0%
• Izitolimende ezidlule isikhathi kuphela (okungalungile): 180,000 / 10,000,000 = 1.8%

Umehluko ucishe uphindwe kane emininingwaneni efanayo. Ukubala izitolimende ezidlule isikhathi kuphela kuyinciphisa kakhulu inkinga, ngoba kushaya indiva iqiniso lokuthi inani elisele lemalimboleko eyehlulekile ukukhokha nalo lisengcupheni. Noma yisiphi isibalo se-NPL noma se-PAR kufanele siqinisekiswe njengesisekelwe enanini eliphelele ngaphambi kokuba sithenjwe.

Isilinganiso se-NPL esiyinethi

Isilinganiso se-NPL esiyinethi = (NPL − izibonelelo ezibekelwe i-NPL) / (Ingqikithi yezimalimboleko − izibonelelo) × 100

Isibalo esiyinethi sikhombisa ukuchayeka okungenasibonelelo — ingxenye yezimalimboleko ezingasebenzi kahle engakagadliwa yisibonelelo sokulahlekelwa, futhi ngenxa yalokho esakwazi ukuthinta imali engenayo yesikhathi esizayo kanye nemali eyinhlokodwa.

Isilinganiso sokumboza se-NPL

Isilinganiso sokumboza se-NPL = Isibonelelo sokulahlekelwa / Izimalimboleko ezingasebenzi kahle × 100

Inhlolovo evamile yokwanela. Ukumboza okuphansi uma kuqhathaniswa nesilinganiso esiphezulu se-NPL kukhombisa ukuthi ukwakhiwa kwezibonelelo kusilela ekuwohlokeni osekuvele kubonakala ezincwadini.

I-NPL ne-PAR: Umehluko

Lezi zinkomba ezimbili ziyizihlobo eziseduze futhi zivame ukuhlanganiswa ngendlela eyiphutha, ikakhulukazi kwezimali ezincane lapho i-PAR iwumkhuba ogqamile bese i-NPL ingumkhuba osemthethweni.

• Isisekelo: PAR>90 ithembele kuphela ezinsukwini ezedlule; i-NPL ithembele ezinsukwini ezedlule noma isinqumo sokuthi mancane amathuba okukhokha.
• Umsuka: i-PAR iyindlela ejwayelekile yokubika ye-microfinance; i-NPL isuka ekugadweni kwamabhange nasekuhlukaniseni ngokubalwa kwezimali.
• Inombolo ephezulu: i-PAR isebenzisa ibhalansi egcwele esele yemalimboleko ephuze ngale komkhawulo; i-NPL isebenzisa ibhalansi egcwele esele yemalimboleko ehlukaniswe njengokungasebenzi kahle.
• Imalimboleko ehlelwe kabusha: ukuchayeka kwe-PAR kuvame ukubekwa kabusha ngohlelo olusha; ukuchayeka kwe-NPL kuvame ukuhlala kungasebenzi kahle ngesikhathi sokuhlolwa.
• Isahlulelo esithintekayo: Akukho kwe-PAR; ukuhlolwa kwe-UTP okwekhwalithi kuyadingeka ku-NPL.
• Ubudlelwano obujwayelekile: i-PAR ivamise ukuba phansi; i-NPL ivamise ukuba phezulu noma ilingane.

Ngokwenzekayo PAR>90 kanye nesilinganiso se-NPL kusondelana kakhulu ngephothifoliyo elula engenakho ukuhlelwa kabusha futhi engenazo izimo ze-UTP. Ziyahlukana lapho isikhungo sihlela kabusha ngenkuthalo — ngoba ukuhlela kabusha kusetha kabusha iwashi lezinsuku ezedlule i-PAR encike kulo, kuyilapho izinhlaka eziningi ze-NPL zigcina ukuchayeka kuhlukaniswe njengokungasebenzi kahle kuze kube yilapho isikhathi sokuhlolwa sesidlulile.

Umehluko omkhulu nokhulayo phakathi kwe-PAR>90 nesilinganiso se-NPL ngokwawo kuwuphawu, ngokuvamile okubonisa umthamo wokuhlela kabusha i-PAR engawuthwebuli.

Amabhendi Okuhlukanisa Imalimboleko

Izinhlaka eziningi zokugada zidinga ukuthi imalimboleko ihlukaniswe ngamabhendi, kufakwe isibonelelo esincane esinqunyiwe. Amagama nemingcele kuyahlukahluka ngokwendawo, kodwa uhlaka luyafana kakhulu:

• Ejwayelekile / Ukuphasa: Okwamanje, noma ukubambezeleka okuncane (Kusebenza kahle)
• Ukubalulwa okukhethekile / Ukuqapha: Cishe izinsuku ezingama-30–89 ezedlule, noma izimpawu zobuthakathaka zakuqala (Kusebenza kahle kodwa kuyonakala)
• Okungaphansi kwezinga: Cishe izinsuku ezingama-90–179 ezedlule (Okungasebenzi kahle)
• Okungabazekayo: Cishe izinsuku eziyi-180–359 sekudlule isikhathi sokukhokha (Okungasebenzi kahle)
• Ilahleko: Cishe izinsuku ezingama-360+ sekudlule isikhathi sokukhokha, noma kuthathwa njengokungenakubuyiswa (Okungasebenzi kahle)

Okwesibonelo. Imingcele, amagama amabhendi kanye namazinga anqunyiwe okubekela eceleni abekwa umlawuli ngamunye futhi kufanele aqinisekiswe endaweni.

Kunezici ezimbili zalezi zinhlaka okufanele ziqashelwe:

• Ukuhlukaniswa komuntu obolekayo wonke. Izinhlelo eziningi zidinga ukuthi uma isikweletu esisodwa somuntu obolekayo singasebenzi kahle, zonke izikweletu zalowo muntu obolekayo zihlukaniswa njengezingasebenzi kahle — ngezinye izikhathi kudlulela nakubantu abahlobene. Ngakho-ke ukuchayeka okukodwa okudlule isikhathi kungahlukanisa kabusha ibhuku elikhulu kakhulu lezikweletu.
• Ukuphathwa kwesibambiso. Ezinye izinhlaka zivumela inani lesibambiso esifanelekayo ukuba likhishwe ngaphambi kokusebenzisa amazinga anqunyiwe okubekela eceleni. Lokhu kuthinta imali ebekelwe eceleni, hhayi ngokuvamile ukuhlukaniswa ngokwako.

NPL, IFRS 9 Isigaba 3, kanye Nokwehluleka Ukukhokha

Imiqondo emithathu edlulana kodwa engeyona efanayo:

• Ukungasebenzi kahle kuwukuhlukaniswa kokugada, okuchazwa umlawuli noma uhlaka lokubika olusebenzayo.
• Isigaba 3 ngaphansi kwe-IFRS 9 kusho ukonakala kwesikweletu: kunobufakazi obuphathekayo bokuphazamiseka, ukulahleka kwesikweletu okulindelekile kwempilo yonke kuyasebenza, futhi inzalo iqashelwa ngenani lokuthwala elisele esikhundleni senani lokuthwala eliphelele.
• Ukwehluleka ukukhokha kuchazwa yisikhungo ngokwaso ngaphansi kwe-IFRS 9 ekuhlukaniseni izigaba nasekulinganiseleni i-PD, ngaphansi kokucatshangwa okungaphikisekayo kokuthi ukwehluleka ukukhokha kwenzeka kungakadluli izinsuku ezingama-90 sekudlule isikhathi sokukhokha, futhi kufanele kuhambisane ne-mkhuba wangaphakathi wokuphathwa kobungozi besikweletu.

Ohlakeni oluklanywe kahle lezi ziqoqo ezintathu kufanele zicishe zihambisane, futhi izikhungo ngokuvamile kulindeleke ukuthi zichaze ukwehluka okubalulekile. Noma kunjalo, lezi yizincazelo ezihlukile ezinabanikazi abahlukile, futhi ukubuyisana phakathi kwazo kungumbuzo ojwayelekile wokucwaningwa kwamabhuku nokugada.

Ukuphola Nokuhlukaniswa Kabusha

Imalimboleko engasebenzi kahle ayibuyeli ngokuzenzakalelayo esimweni sokusebenza kahle lapho kufika inkokhelo. Umkhuba ojwayelekile udinga isikhathi sokuhlolwa — isikhathi esinqunyiwe sezinkokhelo ezingaguquki, ezenziwa ngesikhathi — ngaphambi kokuhlukaniswa kabusha, ukuze kuvinjelwe inkokhelo eyodwa yokuhlawulela ekubuyiseleni isimo sokuchayeka okonakele ngokuyisisekelo.

Izichayeko ezibekezelwe — lezo ezinikezwe izivumelwano ezincishisiwe ngenxa yezizathu ezihlobene nesikweletu — ngokuvamile zithwala izidingo ezinde zesikhathi sokuhlolwa, futhi ngokuvamile ziphawulwa njengezibekezelwe isikhathi esithile ngisho nangemva kokubuyela esimweni sokusebenza kahle. Ukuhlela kabusha kuyisivumelwano esincishisiwe, hhayi ukuphola, futhi ukukuphatha njengokuphola kuyindlela lapho izilinganiso ze-NPL zivame kakhulu ukubikwa ziphansi.

Yini Eshintsha Isilinganiso se-NPL

Ngenxa yokuthi yisilinganiso, izinhlangothi zombili ziyasishintsha — futhi kunezimbangela ezine ezingezansi, eyodwa kuphela ebonisa ukuthuthuka kwangempela.

Imiphumela yesibalo esingaphezulu:

• Ukwehluleka ukukhokha okusha kuyasikhuphula
• Ukuphola kuyasehlisa (ukuthuthuka kwangempela)
• Ukukhishwa kwezikweletu kuyanciphisa — kususa ukuchayeka ngokuphelele, ngaphandle kokuthola noma yini
• Ukuhlelwa kabusha kungakunciphisa — lapho ukuvumelana kukhipha imalimboleko ekuhlukanisweni ngaphambi kwesikhathi

Umthelela wedinominetha:

• Ukukhula okusheshayo kwephothifoliyo kuyanciphisa — izimalimboleko ezintsha zikhulisa iphothifoliyo ephelele kuyilapho ukungakhokhi okuvela kulawo maqembu kungakaveli, okunciphisa isilinganiso ngendlela engokoqobo

Lelo phuzu lokugcina lifanelwe ukugcizelelwa. Umbolekisi okhula ngokushesha uzobika isilinganiso se-NPL esiwayo cishe ngokuzenzakalelayo, futhi umthelela unamandla kakhulu ngenkathi ukukhula kudlula ukuziphatha kokuboleka ngendlela efanele. Isilinganiso sithandeka kakhulu ngesikhathi lapho singenalo ulwazi oluncane. Ukuhlaziywa kwe-vintage — ukukala ukungakhokhi ngeqembu lemvelaphi kunokuba kube ngesikhathi sokubika — kuyindlela ejwayelekile yokulungisa.

Kungani Ama-NPL Ebalulekile

• Imali engenayo. Izimalimboleko ezingakhokhi ngokuvamile zidlulela esimweni sokungaqongeleli inzalo: inzalo iyayeka ukuqashelwa njengemali engenayo, futhi ngaphansi kwe-IFRS 9 isigaba sesi-3 inzalo ibalwa ngenani eliphelele lokuthwala. Impahla iyayeka ukwenza imali kuyilapho iqhubeka nokusebenzisa uxhaso lwezimali.
• Imali eyinhloko. Izibonelelo zehlisa inzuzo ngakho-ke imali egciniwe; ama-NPL angenazibonelelo amele ukuguguleka kwemali eyinhloko esikhathini esizayo.
• Izindleko zoxhaso. Ababolekisi, abafaka imali kanye nezinkampani ezikala amandla okuboleka babeka amanani ezinga le-NPL ngokuqondile. Ukuwohloka kukhuphula izindleko zokuboleka kwesikhungo ngokwaso.
• Ukunakwa kwabaphathi. Ukulungisa nokuthola kabusha kudla isikhathi esiningi sabaphathi abaphezulu ngokungalingani uma kuqhathaniswa nezimali ezithintekayo.
• Ukunikezwa kwezikweletu. Ezingeni lohlelo, izinqwaba eziphezulu ze-NPL zinciphisa amandla okubolekisa — okuwukudonsa okubhalwe kahle ekukhuleni kwezikweletu emnothweni othwele imithwalo ye-NPL yasendulo.
• Umphumela wokuqondisa. Ukweqa imingcele ebekiwe kungadala ukubikwa okuthuthukisiwe, imikhawulo kuzabelo noma ekukhuleni, noma ukulungiswa okuqondisiwe.

Ukuphatha Izimalimboleko Ezingakhokhi

• Ukuhlonza kusenesikhathi — ukuhlolwa kwe-UTP okusemgangathweni kukhona ukuze kubanjwe ukuwohloka ngaphambi komkhawulo wezinsuku ezingama-90, futhi kuwusizo kuphela uma kusetshenziswa ngendlela esebenzayo kunokuba kube yinto yokwenziwa nje.
• Ukulungisa nokuhlela kabusha, lapho umboleki enamandla angempela okukhokha uhlelo olubukeziwe futhi ukuvumelana kuhlukaniswa ngokufanele njengokubekezela.
• Ukusetshenziswa kwesibambiso, lapho kunesibambiso futhi ukuphoqelela kunenzuzo.
• Ukukhishwa kwezikweletu, uma nje kungekho ukulindela okunengqondo kokuthola kabusha, kuyilapho imizamo yokuthola kabusha iqhubeka ngaphandle kwebhalansi.
• Ukuthengiswa kwephothifoliyo — ukuguqula isimangalo esingaqinisekile sesikhathi eside sibe imali esheshayo enesaphulelo, nokuhwebelana ngokulahlekelwa ukulawula indlela umthengi aphatha ngayo amaklayenti angaphambili.
• Ukuhlaziywa kwembangela eyinhloko ngokwe-vintage, umkhiqizo kanye negatsha. Ama-NPL avela endleleni yangaphambilini yokuhlola izikweletu; ukuphatha isitoko ngaphandle kokulungisa inqubo yokuqalisa kumane nje kuphinde kudale inkinga.

Izingibe Ezivamile Zokulinganisa

• Izitolimende eziphuzile esikhundleni se-ibhalansi ephelele kwinombolo ephezulu — kwehlisa isilinganiso ngokuphindwe kaningana.
• Ukudideka phakathi kwegross ne-net — ukucaphuna isilinganiso se-NPL esiyi-net ngokumelene nebhentshimaki eyi-gross, noma okuphambene nalokho.
• Ukunganaki izikweletu ezihlelwe kabusha — umthombo owodwa omkhulu kunawo wonke wezilinganiso ze-NPL ezibikwa ziphansi.
• Ukuhlanjululwa kokukhula — isilinganiso esiwayo ngesikhathi sokwanda okusheshayo sivame ukubonisa inombolo engezansi, hhayi ikhwalithi yesikweletu.
• Umehluko wezinqubomgomo zokucisha izikweletu — isikhungo esicisha izikweletu ngemva kwezinsuku eziyi-180 sizobika isilinganiso se-NPL esiphansi ngokwesakhiwo kunesinye esicisha ngemva kwezinsuku eziyi-360, kungekho mehluko ekusebenzeni okuyisisekelo. Izilinganiso ze-NPL aziqhathaniseki phakathi kwababolekisi ngaphandle kokwazi zombili izinqubomgomo zokucisha izikweletu.
• Ukungahambisani kokuhlanganiswa kwezikweletu ezingeni lomboleki — ukuthi ukuhlukaniswa kusetshenziswa ngesibonelelo ngasinye noma ngomboleki ngamunye kushintsha kakhulu isibalo esibikiwe.

Imibuzo Evame Ukubuzwa

Ingabe imalimboleko engasebenzi iyefana nesikweletu esingabuyiseki? Cha. Ukungasebenzi kusho ukuthi ukukhokha kuphuzile kakhulu noma kuyangabazeka; imalimboleko isalokhu kushidi lebhalansi futhi isengalungiswa noma ibuyiselwe. Isikweletu esingabuyiseki esicishiwe siye sasuswa ekubalweni njengoba singenakubuyiseka.

Siyini isilinganiso esihle se-NPL? Akukho bhentshimaki ejwayelekile. Amazinga amukelekayo ahluka kakhulu ngomkhiqizo, ingxenye yababoleki kanye nentengo — iqoqo lemalimboleko encane engenasibambiso elinentengo elihambisana nobungozi lisekela isilinganiso esiphakeme kakhulu kuneqoqo lama-SME elinezibambiso. Ukuqhathanisa kunengqondo kuphela phakathi kwezikhungo ezinemikhiqizo efanayo nezinqubomgomo ezifanayo zokucisha izikweletu.