Ukususwa kwemalimboleko

Ukukhanselwa kungukususwa kwenani eliphelele elithwalwayo lemali ebolekiwe ebhalanshithi ngenxa yokuthi akukho ukulindela okunengqondo kokuyibuyisa. Kuyisenzakalo sokuyeka ukuqashelwa kwe-akhawunti: impahla iyayeka ukubikwa, bese isibonelelo sokulahlekelwa esihambisanayo siyakhululwa kuyo.

Izinto ezimbili ukukhanselwa okungeyona:

Akukhona ukuxolelwa kwesikweletu. Ngaphandle uma obolekisayo eyeka ngokusemthethweni isikweletu, isibopho esisemthethweni somboleki siyaqhubeka noma ngabe sekuyekwe ukuqashelwa. Obolekisayo angaqhubeka nokufuna inkokhelo, futhi izimali eziqoqwa kamuva zibhalwa njengezibuyisiwe.

Ngokuvamile akukhona umzuzu okwenzeka ngawo ukulahlekelwa. Uma imalimboleko yayisivele inesibonelelo esigcwele, ukukhanselwa kukhulula isibonelelo ngokumelene nebhalansi ephelele ngaphandle komthelela owengeziwe enzuzweni. Ukulahlekelwa kwakubonwe ngaphambilini, ngesikhathi isibonelelo saphakanyiswa. Ukukhanselwa kuyisiphetho sokubhalwa kwamabhuku kokulahlekelwa osekuvele kwathathwa.

Ku-US GAAP nasenqubweni yaseNyakatho Melika igama elifanayo lithi charge-off. Imiqondo icishe ifane.

Ukukhanselwa vs Isibonelelo vs Ukuyekelwa

Isibonelelo (Isibonelelo Sokulahlekelwa)

• Ingabe imalimboleko isebhalanshithi? Yebo
• Ingabe isimangalo esisemthethweni siyaqhubeka? Yebo
• Ingabe kuyahlehliseka? Yebo, isibonelelo singakhululwa
• Ubunjalo: Isilinganiso sokulahlekelwa okulindelekile
• Ingabe umboleki uyaziswa? Cha

Ukukhanselwa

• Ingabe imalimboleko isebhalanshithi? Cha — ayisaqashelwa
• Ingabe isimangalo esisemthethweni siyaqhubeka? Yebo
• Ingabe kuyahlehliseka? Cha, kodwa ukubuyiselwa kungenzeka
• Ubunjalo: Ukuyeka ukuqashelwa kwe-akhawunti
• Ingabe umboleki uyaziswa? Akusho ukuthi kunjalo

Ukuyekela / Ukuxolela

• Ingabe imalimboleko isebhalansishidi? Cha
• Ingabe isimangalo esisemthethweni sisasebenza? Cha — kucishiwe
• Ingabe kuyabuyiseleka? Cha
• Uhlobo: isenzo esisemthethweni esenziwa ngumbolekisi
• Ingabe umboleki uyaziswa? Yebo — kuyadingeka

Ikholomu yokuyekela iyona evame ukudidaniswa nokubhalwa phansi, futhi umehluko unemiphumela yangempela. Ukuyekela kucisha isimangalo: akusekho ukuphishekela okungenzeka, umboleki akanazo izibopho ezisele, futhi kungase kube nemiphumela yentela kumboleki kwezinye izindawo lapho isikweletu esithethelelwe sithathwa njengengeniso. Ukubhalwa phansi kushintsha kuphela amabhuku ombolekisi.

Izikhungo kufanele ziqaphele ukuthi ukuxhumana nababoleki kungaguquli okukodwa kube okunye ngokungenhloso. Ukutshela umboleki ukuthi imalimboleko yakhe "ibhalwe phansi" kuvame ukuzwakala njengokuthi "ikhanseliwe," futhi kwezinye izindawo isitatimende esicacile salokho kungase kuthenjelwe kuso.

Uma Imalimboleko Kufanele Ibhalwe Phansi

Ngaphansi kwe-IFRS 9, inani eliphelele eliphethwe liyabhalwa phansi lapho ibhizinisi lingenalo ithemba elinengqondo lokubuyisa impahla yezezimali, iyonke noma ingxenye yayo. Lokhu kuyimbangela yokukhishwa ekubhalweni, okuhlukile ekulahlekelweni kwesikweletu okulindelekile ekulinganisweni okusetshenziswa ezimpahleni ezisezincwadini.

Empeleni izikhungo zikwenza lokhu ngenqubomgomo ebhaliwe ehlanganisa:

Izibangeli zobudala besikweletu — indlela evame kakhulu, ukubhala phansi konke ukuchayeka okungaphezu komkhawulo wezinsuku ezedlule. Imingcele yezinsuku ezingu-180 noma ezingu-360 isetshenziswa kakhulu; ababolekisi bezikhathi ezimfushane bavame ukubhala phansi ngaphambi kwesikhathi.

Izibangeli eziqondene necala — kungakhathaliseki ubudala:

• Ukushona komboleki lapho kungekho ifa elibuyisekayo futhi kungekho umshwalense wempilo wezikweletu
• Ukungakwazi ukukhokha izikweletu noma ukuqedwa kwebhizinisi lapho kungekho ukwabiwa okulindelekile
• Ukuvalwa kwebhizinisi lapho kungekho zimpahla ezingabanjwa
• Umboleki ongatholakali ngemva kokuseshwa okubhaliwe
• Amakhambi omthetho aphelile, noma ukuphoqelelwa kuthathwe njengokungasizi ngokwezomnotho
• Ukukhwabanisa okuqinisekisiwe lapho kungekho nani elingabuyiseka

Izidingo zokulawula. Abalawuli abaningi babeka imigomo yesikhathi yokubhala phansi eyisibopho, eyeqa inqubomgomo yangaphakathi evumela okungaphezulu. Qinisekisa umthetho osebenzayo endaweni yakini.

Ukubhalwa Phansi Okuphelele noma Okwengxenye

Ukubhalwa phansi kungase kusebenze kuyo yonke imali eseleyo noma engxenyeni lapho ukubuyiselwa kungalindelekile. Ukubhala phansi ingxenye kufanelekile lapho, ngokwesibonelo, isibambiso kulindeleke ukuthi sikhokhe ingxenye yokuchayeka bese ukushoda kungabuyiseki. Inqubomgomo kufanele icacise ukuthi ukubhalwa phansi kwengxenye kutholwa, kugunyazwa futhi kulandelelwa kanjani.

Imifakelo Yezimali

Indlela yokusebenza yenza iphuzu elithi "akukho ukulahleka okusha" libe sobala.

Indaba 1 — imalimboleko enesibonelelo esigcwele. Ibhalansi ephelele 50,000, isibonelelo esigciniwe 50,000:

• Debithi: Isibonelelo sokulahlekelwa — 50,000
• Kredithi: Imalimboleko ephelele — 50,000

Akukho mthelela kusitatimende semali engenayo. Iphothifoliyo yemalimboleko ephelele yehla nge-50,000; isibonelelo sehla nge-50,000; iphothifoliyo yemalimboleko esele ayishintshile.

Indaba 2 — imalimboleko enesibonelelo esinganele. Ibhalansi ephelele 50,000, isibonelelo esigciniwe 45,000:

• Debithi: Isibonelelo sokulahlekelwa — 45,000
• Debithi: Indleko yokwehla kwenani — 5,000
• Kredithi: Imalimboleko ephelele — 50,000

Ukusilela kwe-5,000 kuthinta inzuzo ngesikhathi sokucishwa kwemalimboleko. Iphethini yalokhu ikhombisa ukuthi ukubekela isibonelelo bekulokhu kusalele emuva kokulahleka okwenzeka ngempela — kufanele kuphenywe kunokuba kumukelwe nje.

Indaba 3 — ukubuyiselwa okwalandela kwe-8,000:

• Debithi: Ukheshi — 8,000
• Kredithi: Indleko yokwehla kwenani (noma enye imali engenayo) — 8,000

Imalimboleko ayibuyiselwa kuphothifoliyo yemalimboleko ephelele. Ukubuyiselwa kudlula kusitatimende semali engenayo, kwethulwa njengokunciphisa inkokhelo yokwehla kwenani noma njengenye imali engenayo — ngendlela engaguquki, futhi kuyadalulwa.

Imiphumela Ezibalweni Ezibikiwe

Ukucishwa kwemalimboleko kushintsha izibalo ezimbalwa eziyinhloko ngesikhathi esisodwa, futhi akukho konke ukunyakaza okubonisa into yangempela:

• Iphothifoliyo yemalimboleko ephelele iyehla ngenani elicishiwe.
• Iphothifoliyo yemalimboleko esele ayishintshile lapho imalimboleko yayinesibonelelo esigcwele.
• Iphothifoliyo esengcupheni kanye ne-silinganiso se-NPL kuba ngcono, ngoba ibhalansi engakhokhiwe ishiya inani elingaphezulu futhi iphothifoliyo iyancipha enanini elingezansi. Akekho umboleki osebuyise lutho.
• Izinguquko zesilinganiso sokumboza isibonelelo, njengoba kokubili isibonelelo namabhalansi angasebenzi kahle kwehla.
• Isilinganiso sokukhanselwa siyakhuphuka — imethrikhi eyodwa eqopha isigameko ngokwethembeka.

Yingakho inqubomgomo yokukhanselwa kufanele idalulwe kanye nanoma yisiphi isibalo sekhwalithi yesikweletu, futhi yingakho umbolekisi onomgomo wokukhanselwa onamandla ezohlala ebonakala enekhwalithi yezimpahla engcono kunombolekisi ofanayo onomgomo oqaphile.

Ukuphatha Nokulawula

Ukukhanselwa kuyindawo yangempela yokuchayeka ekukhwabaniseni, ngoba kuyindlela lapho ibhalansi yemalimboleko ingenziwa inyamalale. Izilawuli ezijwayelekile:

• Igunya lokugunyaza elichazwa ngomkhawulo, elikhuphukela ekomitini lokuphatha nasezingeni lebhodi. Ukukhanselwa akufanele neze kube ngaphansi kwegunya lesikhulu esasungula noma esasiqoqa imalimboleko.
• Ukwehlukaniswa kwemisebenzi phakathi kokuqoqwa kwezikweletu, isincomo sokukhanselwa kanye nokugunyazwa kokukhanselwa.
• Isizathu esibhalwe phansi nge-akhawunti ngayinye, nobufakazi bemizamo yokubuyisa eyenziwe.
• Ukubuyekezwa okuzimele kwesampula, ukuqinisekisa ukuthi ama-akhawunti akhanseliwe ayengakwazi ngempela ukubuyiselwa nokuthi azikho izinkokhelo ezamukelwa zaphinde zasetshenziswa kabi ngaphambi kokukhanselwa.
• Ukubuyisana kokukhanselwa okufakwe encwadini yezimali nokukhanselwa okugunyaziwe.
• Ukuqapha umkhuba nokuhlukile ngokwegatsha nesikhulu — ukugxila kokukhanselwa kuyinkomba yokukhwabanisa.

Ngemva Kokukhanselwa

Amarekhodi ememorandamu. Ama-akhawunti akhanseliwe kufanele ahlale elandeleka ngaphandle kwebhalansi: ukuze kuqhubeke ukubuyiselwa, ukubikwa ezikhungweni zekhredithi, futhi — okubalulekile — ukuvimbela ukuthi umbolekwa owayekhanseliwe ngaphambilini angaphinde anikezwe imalimboleko ngaphandle kokuthi umlando uvele. Le ndlela yokulawula yokugcina ishoda kaningi kunalokho obekufanele.

Imizamo yokubuyisa ingaqhubeka, ngokulandela izindinganiso zokuziphatha ezifanayo ezisebenza ekuqoqweni kwezikweletu. Ukubuyisa kugxile kakhulu ekuqaleni, ngakho ukubambezeleka kokubeka ama-akhawunti akhanseliwe ophikweni lokubuyisa noma i-ejensi kwehlisa unomphela inani eliqoqiwe.

Ukubikwa esikhungweni sezikweletu. Ama-akhawunti acinyiwe ngokuvamile ayabikwa, futhi lokhu kunomthelela omkhulu ekutheni umboleki ezokwazi yini ukuthola isikweleti esikhathini esizayo. Ukubika kufanele kunembile futhi kubuyekezwe lapho kufinyelelwa izivumelwano.

Izikhathi zokuphelelwa yisikhathi. Izikweletu ziba ezingenakuphoqelelwa ngokomthetho ngemva kwesikhathi esihluka ngokuya ngendawo yomthetho, futhi leso sikhathi singaqalwa phansi kabusha ngokuvuma isikweletu noma ukukhokha ingxenye. Ukuphishekela noma ukusabisa ngesenzo somthetho ngesikweletu esesiphelelwe yisikhathi kuvinjelwe ezindaweni eziningi.

Ukuphathwa kwentela kwezikweletu ezicinyiwe kuhluka kakhulu futhi ngokuvamile kuncike ekuhlangabezaneni nezimo ezithile zobufakazi. Lokhu kufanele kuqinisekiswe nomeluleki wentela endaweni yomthetho efanele kunokuba kucatshangwe kusukela ekuphathweni kokubalwa kwezimali.

Imibono Eyiphutha Evamile

"Uma kucinyiwe kusho ukuthi umboleki akasenacala." Ukuxolelwa kwesikweletu kuphela okwenza lokho. Ukucinywa kuyisenzo sangaphakathi sokubalwa kwezimali.

"Ukucinywa kuwukulahleka okusha." Kuthinteka kuphela ngezinga lapho imalimboleko yayingabekelwanga isibonelelo esanele. Ukucinywa okunesibonelelo esigcwele akunawo umthelela enzuzweni.

"Ukucinywa kuyithuthukisa iphothifoliyo." Kuthuthukisa izilinganiso ezibikiwe. Akukho okushintsha ngokusebenza kwesikweletu.

"Izimalimboleko ezicinyiwe zingabuyiselwa uma umboleki ekhokha." Azibuyiselwa kuphothifoliyo. Ukubuyiswa kwemali kuqashelwa enzuzweni noma ekulahlekelweni.

"Ukucinywa kamuva kuyindlela ehlakaniphe kakhulu." Ukubambezela ukucinywa kugcina izimpahla ezingenakuqoqwa ezincwadini, kukhukhumalisa iphothifoliyo ephelele, futhi kunciphisa ukubuyiswa kwemali ekugcineni ngokubambezela isikhathi lapho ama-akhawunti afinyelela khona uphiko lokuqoqa izikweletu. Akukho ukushesha noma ukubambezela okulungile ngokwemvelo — kodwa ukubambezela akusho ngokuzenzakalela ukuthi kuwukukhetha okuqaphile.