Ukubuyiselwa

Ukubuyiselwa kwemali yimali eqoqwa embolekweni ngemva kokuthi ihlulekile ukukhokha — futhi ngomqondo omncane, ovame kakhulu ukusetshenziswa, imali eqoqwa embolekweni esivele yakhishwa ezincwadini futhi yasuswa eshidini lebhalansi.

Leli gama lisetshenziswa ngezindlela ezimbili ezihlobene, futhi kufanele zigcinwe zihlukile:

1. Ukubuyiselwa kwemali ekuchayekeni okungakhokhiwe okusesezincwadini — izimali eziqoqwe embolekweni engasebenzi ngaphambi kokukhishwa ezincwadini, kuhlanganisa ukuguqulwa kwesibambiso kube imali kanye nezinkokhelo zabaqinisekisi.
2. Ukubuyiselwa kwemali ngemva kokukhishwa ezincwadini — izimali eziqoqwe kuma-akhawunti asevele asuswa ezincwadini. Yilokhu "ukubuyiselwa kwemali" ngokuvamile okusho khona ekubikeni kokuphatha kombolekisi nasesakhiweni senhlangano yakhe yokuqoqa izikweletu.

Ukukhishwa ezincwadini kuyisinqumo sokubalwa kwezimali sokuthi ukubuyiselwa kwemali akusekho okulindeleke ngendlela enengqondo. Akusikho ukuxolelwa okusemthethweni: ngaphandle uma umbolekisi esixolele ngendlela esemthethweni isikweletu, isimangalo siyaqhubeka noma ngabe sekususiwe ezincwadini futhi ukuphishekela kungaqhubeka. Ukubuyiselwa kwemali yilokho okwenzeka esikhaleni phakathi kwalawo maqiniso amabili.

Ukubuyiselwa kwemali kuqhathaniswa nokuqoqwa kwezikweletu

• Isimo se-akhawunti: Ukuqoqwa kwezikweletu kuphatha ama-akhawunti angakhokhi ngesikhathi asakhona eshidini lebhalansi; ukubuyiselwa kwemali kuphatha ama-akhawunti angakhokhiwe noma akhishwe ezincwadini.
• Inhloso eyinhloko: Ukuqoqwa kwezikweletu kuhlose ukulungisa izikweletu ezisilelayo futhi kubuyisele i-akhawunti esimweni sokukhokha samanje; ukubuyiselwa kwemali kuhlose ukukhulisa imali eqoqwayo ngezindleko ezamukelekayo.
• Ubudlelwano nomboleki: Ukuqoqwa kwezikweletu kufuna ukugcina ubudlelwano lapho kungenzeka khona; ukubuyiselwa kwemali ngokuvamile kusebenza ngombono wokuthi ubudlelwano bokuboleka sebuphelile.
• Izinga lempumelelo: Ukuqoqwa kwezikweletu kunamazinga aphezulu empumelelo ezigabeni zokuqala zokusilela ukukhokha; amazinga okubuyiselwa kwemali aphansi futhi ehla ngokuya ngobudala be-akhawunti.
• Imodeli yokusebenza: Ukuqoqwa kwezikweletu ngokuvamile kwenziwa ngaphakathi futhi kugxile ebudlelwaneni; ukubuyiselwa kwemali kuncike kumayunithi akhethekile angaphakathi, ama-ejensi angaphandle okuqoqa izikweletu, noma isenzo sezomthetho.
• Umthelela ekubalweni kwezimali: Ukuqoqwa kwezikweletu kunciphisa amabhalansi ezikweletu ezisilelayo; ukubuyiselwa kwemali kubhalwa ngqo enzuzweni noma ekulahlekelweni.

Umqondo wokusebenza wehluka ngokuyisisekelo. Ukuqoqwa kwezikweletu kuwumsebenzi wokuthola ukuthi kungani umboleki ephuthelwe ukukhokha nokususa isithiyo. Ukubuyiselwa kwemali kuwumsebenzi wezomnotho: yini engatholakala ngokoqobo, ngezindleko ezingakanani, phakathi nasiphi isikhathi.

Indlela Izinga Lokubuyiselwa Kwemali Libalwa Ngayo

Izinga lokubuyiselwa kwemali elisekelwe esikhathini

Izinga lokubuyiselwa kwemali = Izimali ezibuyiselwe esikhathini / Izimali ezikhishwe ezincwadini esikhathini × 100

Lena indlela elula kakhulu futhi evame kakhulu ukucashunwa, kodwa ayithembekile ngokwesakhiwo: inani elingaphezulu lihlobene nemali ebolekiwe ekhishwe ezincwadini ezikhathini ezedlule kuyilapho inani elingezansi lihlobene nemali ebolekiwe ekhishwe ezincwadini kulesi sikhathi. Lapho umthamo wokukhishwa ezincwadini ungalingani — njengoba kwenzeka noma kuphi lapho ukukhishwa ezincwadini kugunyazwa ngezikhathi ezithile kunokuba kucutshungulwe ngokuqhubekayo — isilinganiso sishintsha kakhulu ngaphandle koshintsho ekusebenzeni okuyisisekelo.

Yisebenzise kuphela ekulandeleleni isikhathi okulinganiselwe, futhi ungalokothi uyisebenzise ekuqhathaniseni.

Izinga lokubuyiselwa kwemali leqembu (i-vintage)

Izinga lokubuyiselwa kwemali leqembu = Izibuyiselo eziqongelelwe eqenjini elikhanseliwe / Ibhalansi yokuqala ekhanseliwe yalelo qembu × 100

Landelela iqembu elikhanseliwe elichaziwe — zonke izimali ezibolekiwe ezikhanselwe ngenyanga ethile noma ngekota ethile — bese ukala ukubuyiselwa okuqongelelwe uma kuqhathaniswa nebhalansi yalo yokuqala ngokuhamba kwesikhathi. Le yiyona ndlela kuphela ekhiqiza izibalo eziqhathanisekayo neziwusizo ekuthathweni kwezinqumo.

Izinga lokubuyiselwa kwemali kanye nokulahlekelwa okunikezwe ukungakhokhi

LGD = 1 − Izinga lokubuyiselwa kwemali

Izinga lokubuyiselwa kwemali liwukugcwalisa okuqondile kokulahlekelwa okunikezwe ukungakhokhi, ipharamitha esetshenziswa ekubalweni kokulahlekelwa kwesikweletu okulindelekile. Lesi yisixhumanisi esenza ukukalwa kokubuyiselwa kwemali kubaluleke ngalé komnyango wokuqoqa izikweletu: ukucatshangwa kwe-LGD okuphakela imodeli ye-ECL kufanele kusekelwe kulokho okuqashelwa yisikhungo uqobo lwalo mayelana nokubuyiselwa kweqembu, hhayi esilinganisweni noma ekuqageleni.

Okubalulekile, izinga lokubuyiselwa kwemali elihlobene ne-LGD kufanele libe elezomnotho, hhayi elegama kuphela: kukhishwe izindleko zokuthola ukubuyiselwa, futhi kwehliswe ngenxa yesikhathi esithathiwe ukuze kwamukelwe.

Ijika Lokubuyiselwa Kwemali

Ukubuyiselwa kwemali kwenzeka kakhulu ekuqaleni bese kuyehla kancane. Iqembu elijwayelekile liziphatha kanje:

• Izinyanga ezi-0–6: kubuyiselwe u-60,000 (izinga lokubuyiselwa okuqongelelwe elingu-6.0%)
• Izinyanga ezi-7–12: kubuyiselwe u-45,000 (izinga lokubuyiselwa okuqongelelwe elingu-10.5%)
• Izinyanga ezi-13–24: kubuyiselwe u-35,000 (izinga lokubuyiselwa okuqongelelwe elingu-14.0%)
• Izinyanga ezi-25–36: kubuyiselwe u-12,000 (izinga lokubuyiselwa okuqongelelwe elingu-15.2%)
• Izinyanga ezingaphezu kuka-37: kubuyiselwe u-8,000 (izinga lokubuyiselwa okuqongelelwe elingu-16.0%)

Okuyisibonelo, eqenjini elikhanseliwe lika-1,000,000.

Kulandela imiphumela emibili:

Ijubane libaluleke ngaphezu kokuphikelela. Cishe izingxenye ezimbili kwezintathu zalokho okuyoke kubuyiselwe kufika ngonyaka wokuqala. Ukubambezeleka kokudlulisela ama-akhawunti ophikweni lokubuyisela noma e-ejensi kunciphisa isamba unomphela, akumisi nje kuphela.

Ukubuyiselwa okuyigama kwenza ukubuyiselwa kwezomnotho kubonakale kukukhulu. Thatha isibalo esiqongelelwe sika-16% ngenhla, usebenzise imali yesimo esingalindelekile engu-25% ezimalini eziqoqwe yi-ejensi bese wehlisa ukugeleza kwemali ngezindleko zekhaphethali zesikhungo, futhi izinga lokubuyiselwa kwezomnotho lingehla kalula liye edijithini elilodwa. Isibalo segama yisona esibikwayo; isibalo sezomnotho yisona okufanele siphakele i-LGD nanoma yisiphi isinqumo mayelana nokuthi kufanele yini kuqhubekele phambili nhlobo.

Imithombo Yokubuyiselwa Kwemali

• Inkokhelo yokuzithandela yomboleki — izimo ziyathuthuka, noma umboleki ufuna ukufinyelela esikweletini futhi. Ukufakwa ohlwini lwehhovisi lezikweletu kuvame ukuba yisona esiqhuba ngokoqobo lapha.
• Isivumelwano okuxoxiswene ngaso — ukwamukela isamba esisodwa esihlisiwe ukuze kuvalwe i-akhawunti. Kuvame ukuba yindlela enenani eliphezulu kakhulu, ngoba inkokhelo engaphelele manje ivame ukudlula isimangalo esigcwele esingakaze siqoqwe.
• Ibango lomqinisekisi — lapho isiqinisekiso somuntu siqu sikhona futhi umqinisekisi enamandla okukhokha.
• Isikhwama seqembu noma isibopho esihlanganyelwe — ekubolekisweni kweqembu, izimali ezifakwe amalungu eqembu.
• Ukwehliswa Kwesikweletu Ngemali Eyongiwe Ephoqelekile — ukusebenzisa ibhalansi yomboleki yezimali ezongiwe ukwehlisa isikweletu, lapho isivumelwano semalimboleko nomthetho kuvuma.
• Ukuthengiswa kwesibambiso — ukubuyiswa nokuthengiswa kwezimpahla ezibekiwe, kukhishwe izindleko zokuthatha, zokugcina nezokulahlwa.
• Umshwalense — ikhava yomshwalense wempilo yesikweletu ekufeni komboleki, umshwalense wezitshalo noma wemfuyo, noma izinhlelo zokuqinisekisa iphothifoliyo.
• Ukuphoqelelwa ngokomthetho — isahlulelo, ukubanjwa kwezimpahla, ukubanjwa kwengxenye yomholo noma ama-akhawunti asebhange.
• Ukuthengiswa kwesikweletu — ukudluliselwa kwephothifoliyo esulwe emabhukwini kumthengi wangaphandle ngenani elincishisiwe kunenani lobuso.

Isexwayiso sokulinganisa: ukutholwa kwemali emalini eyongiwe ephoqelekile yomboleki, esikhwameni seqembu, noma kumshwalense akubona ubufakazi bokuthi umboleki unamandla okubuyisela isikweletu. Ukuhlanganisa lezi zimali nenkokhelo yomboleki yokuzithandela kukhukhumalisa izinga lokubuyiselwa elibonakalayo futhi konakalisa noma yisiphi isilinganiso se-LGD esakhiwe kukho. Landelela imithombo ngokwehlukana.

Izindlela Zokubuyiselwa kanye Nomthelela Wazo Wezomnotho

Uphiko lwangaphakathi lokubuyisela izikweletu. Ukulawula okuphelele ngokuziphatha nedatha, kanye nezindleko eziphansi ezengeziwe lapho umthamo uthethelela abasebenzi abazinikele. Kudinga amakhono ahlukile nezikhuthazo ezihlukile kunokusungulwa kwezikweletu noma ukuqoqwa kwasekuqaleni.

I-ejensi yangaphandle. Ngokuvamile kuncike ekutholakaleni, ngenkokhelo elingana nezimali ezitholwayo. Izindleko ziyahlukahluka futhi zihambisana nokutholwayo, kodwa isikhungo sigcina umthwalo wokulawula nowesithunzi mayelana nokuziphatha kwe-ejensi — ukudlulisela umsebenzi ngaphandle akudluliseli umthwalo wokuphendula. Imigomo yesivumelwano kufanele ibophele ama-ejensi ezindinganisweni zokuziphatha zesikhungo uqobo, kube nokuqapha.

Isinyathelo somthetho. Kufanelekile kuphela lapho isikweletu esisengozini sikhulu ngokwanele ukuba kuthethelele isenzo. Isivivinyo esifanele yilesi: ukubuyiselwa okulindelekile, kuncishiswe futhi kukhishwe izindleko zomthetho, kukalwe ngamathuba okuthi uphumelele ecaleni futhi ukuphoqelela ngempela — ukuphoqelela kuyilapho izahlulelo eziningi zehluleka khona. Izikhathi zasenkantolo nezinqubo zokuphoqelela zihluka kakhulu ngokwezifunda zomthetho, futhi isahlulelo esimelene nomboleki ongenazimpahla ezingabanjwa asinalo nani.

Ukuthengiswa kwephothifoliyo. Ukuthengisa iphothifoliyo esulwe emabhukwini kuguqula ukugeleza kwemali okungaqinisekile kwesikhathi eside kube imali esheshayo eqinisekile, ngenani elincishiswe kakhulu kunenani lobuso. Kususa izindleko zokunakekela nokugxila kwabaphathi. Okuhambisana nakho yinani, kanye nokulahlekelwa ukulawula indlela umthengi aphatha ngayo amakhasimende angaphambili — ubungozi besithunzi obukhona ezimakethe lapho isikhungo siqhubeka nokubolekisa.

Isivivinyo sesinqumo

Kunoma iyiphi i-akhawunti noma iqoqo, ukulandela isikweletu kufanelekile lapho:

Ukubuyiselwa okulindelekile × amathuba okuphumelela, kuncishiswe, kudlula izindleko zokulandela isikweletu.

Izingxenye eziningi zamaphothifoliyo ziqukethe inqwaba yezikweletu ezincane ezisuliwe lapho lesi sivivinyo sihluleka khona kuzo zonke izindlela. Ukukubona lokho kusenesikhathi — nokuyeka — kuyisinqumo esifanele sokuphatha, hhayi ukwehluleka. Ukuqhubeka nokusebenza ngama-akhawunti anenani elilindelekile elibi kuyindleko yangempela nevamile.

Ukuphathwa Kwezimali Ngokwezincwadi

Izimali ezitholwa ezikweletini ezazisuliwe emabhukwini zibhalwa enzuzweni noma ekulahlekeni uma zemukelwa. Ukwethulwa kuyahlukahluka: ngokuvamile njengokuncishiswa kwenkokhiso yokwehla kwenani, ngezinye izikhathi njengenye imali engenayo yokusebenza. Noma iyiphi esetshenziswayo kufanele isetshenziswe ngokungaguquki futhi idalulwe.

Ama-akhawunti akhanseliwe awabuyiselwa kuphothifoliyo lezikweletu eliphelele lapho ukubuyiselwa okuyingxenye kwenzeka. Ahlala engasabhalisiwe, kanti ukubuyiselwa kugeleza esitatimendeni semali engenayo.

Izikhungo kufanele zigcine amarekhodi ememorandamu aqondene nama-akhawunti akhanseliwe — ukuze kuqhubeke ukulandelwa, ukubikwa ezikhungweni zezikweletu, nokuvimbela ukuthi umboleki owayekhanseliwe angaphinde anikezwe imalimboleko ngaphandle kokuthi umlando uvele. Lokhu kulawulwa kokugcina kuvame ukungekho kunalokho obekufanele.

Ngaphansi kwe-IFRS 9, ukubuyiselwa okulindelekile nakho kuyangena ekubalweni kwe-ECL ngaphambi kokukhanselwa, ngokusebenzisa ipharamitha ye-LGD. Idatha yokubuyiselwa ke inemisebenzi emibili ehlukene: ukukhiqizwa kwemali ngemva kwesenzakalo, kanye nokulinganisela kokulahlekelwa kusengaphambili.

Ukuziphatha Nemikhawulo Yezomthetho

Umsebenzi wokubuyiselwa kwezikweletu ungaphansi kwezinga elifanayo lokuvikelwa kwabathengi njengokuqoqwa kwezikweletu, futhi ngokuvamile uhlolwa kakhulu ngenxa yokuthi ama-akhawunti amadala futhi amaqhinga anolaka kakhudlwana.

• Izenzo ezingavunyelwe — ukuhlukumeza, ukusabisa, ukuthintana ngezikhathi ezingafanele noma imvamisa, ukudalula isikweletu kubaqashi, omakhelwane noma abantu bomphakathi, ukuhlazwa esidlangalaleni, ukuthathwa kwempahla ngaphandle kwenqubo yezomthetho, kanye nokuhlanekezela isimo somthetho somboleki noma imiphumela yokungakhokhi.
• Umthetho wokuphelelwa yisikhathi / ukuphelelwa yisikhathi. Izikweletu azisakwazi ukuphoqelelwa ngokomthetho ngemva kwesikhathi esinqunyiwe, esihluka ngokwezindawo futhi esingase siqale kabusha ngokuvuma isikweletu noma ukukhokha ingxenye. Ukuphishekela noma ukusabisa ngokuthatha isinyathelo ngesikweleti esiphelelwe yisikhathi kuvinjelwe ezindaweni eziningi.
• Imibhalo yokuvumelana kokukhokha. Noma yikuphi ukuvumelana okuxoxiwe kufanele kubhalwe, kube nesitatimende esibhaliwe esicacile sokuthi okusasele ukukweletwa, uma kukhona, uma seku khokhiwe.
• Ukuvikelwa kwedatha. Ukugcinwa, ukwabelana nama-ejensi noma abathengi, kanye nokubikwa ezikhungweni zezikweletu konke kudinga isisekelo esisemthethweni.
• Ukwengamela ama-ejenti. Amazinga okuziphatha ngokwezinkontileka, amalungelo okuhlola kanye nokuqapha izikhalo, ngoba isibopho nedumela kuhlala nesikhungo.

Izidingo ziyehluka ngokwezindawo; qinisekisa imithetho esebenzayo ngomlawuli wakho.

Izinkomba Ezibalulekile Zokubuyiselwa

• Izinga lokubuyiselwa ngokwegama — Ukubuyiselwa njengephesenti lamanani akhanseliwe.
• Izinga lokubuyiswa kwezomnotho — Izimali ezibuyisiwe kususwe izindleko zokuqoqa, zehliselwe inani lamanje.
• Ijika lokubuyiswa kweqoqo — Ukubuyiswa okuqongelelwe eqoqweni elibhalwe phansi, ngokwezinyanga ezidlulile.
• Ilahleko ngenxa yokwehluleka ukukhokha (LGD) — 1 − economic recovery rate; okufakwa ekulahlekelweni kwesikweletu okulindelekile (ECL).
• Izindleko zokubuyisa — Izindleko zokubuyisa njengephesenti lezimali ezibuyisiwe.
• Isikhathi sokubuyiswa — Izinyanga ezimaphakathi noma ezilinganiselwe ngesisindo kusukela ekubhalweni phansi kwesikweletu kuya ekutholakaleni kwemali.
• Izinga lokulahleka kwemalimboleko — (Write-offs − recoveries) / average gross loan portfolio.
• Izinga lesaphulelo lokukhokhelana — Isaphulelo esimaphakathi esamukelwayo ezivumelwaneni ezixoxisiwe.