Isilinganiso sokukhansela

Isilinganiso sokucinywa kwemalimboleko sikala inani lemali ebolekwe esuswa eshidini lezimali njengengenakubuyiselwa phakathi nenkathi ethile, sivezwa njengephesenti le-avareji yepotfoliyo yemalimboleko ephelele. Singesinye sezinkomba eziyinhloko zekhwalithi yesikweletu kunoma yimuphi umbolekisi, futhi ukuphela kwazo okuqopha ukulahlekelwa isikhungo esikwamukele ngokusemthethweni kunokuba kumane kulindelwe.

Ukucinywa kwemalimboleko kuyisenzo sokubhala kumabhuku: inani eliphelele elithwalwa imalimboleko liyakhishwa emabhukwini ngoba akukho ukulindela okunengqondo kokuyibuyisa. Kunamaphuzu amabili avame ukungaqondakali:

• Ukucinywa kwemalimboleko akukhona ukuxolelwa kwesikweletu. Ngaphandle kokuthi umbolekisi usilahla ngokusobala isikweletu, isimangalo esisemthethweni siyaqhubeka nokuba khona ngemva kokukhishwa emabhukwini futhi imizamo yokuqoqa ingaqhubeka. Izimali eziqoqwa kamuva ziqoshwa njengezibuyiselwe.
• Ukucinywa kwemalimboleko ngokuvamile akukhona ukulahlekelwa okusha. Uma imalimboleko isivele ibekelwe izibonelelo ezigcwele, ukucinywa kumane kususa ibhalansi ephelele kanye nesibonelelo esihambisanayo ndawonye, ngaphandle komthelela owengeziwe enzuzweni. Ukulahlekelwa kwaqashelwa lapho isibonelelo siphakanyiswa. Ukucinywa kwemalimboleko enesibonelelo esinganele kuyasithinta isitatimende semali engenayo — okuyisona sizathu sokuthi ukwenyuka okukhulu kokucinywa kanye nezindleko zesibonelelo ezizinzile kufanele kuphenywe.

Ifomula Yesilinganiso Sokucinywa Kwemalimboleko

Isilinganiso sokucinywa = Inani lemali ebolekwe ecinywe phakathi nenkathi / I-avareji yepotfoliyo yemalimboleko ephelele × 100

Lapho inkathi imfushane kunonyaka, yenza kube ngonyaka:

Isilinganiso sokucinywa ngonyaka = (Ukucinywa phakathi nenkathi / I-avareji yepotfoliyo yemalimboleko ephelele) × (12 / inani lezinyanga) × 100

I-avareji yepotfoliyo yemalimboleko ephelele ngokuvamile iyisilinganiso esilula samabhalansi okuqala nawokuvala. Emaphothifoliyo akhula noma ancipha kakhulu phakathi nenkathi, isilinganiso sanyanga zonke samaphuzu ayi-13 sinikeza inani elingaphansi elinembe kakhulu ngokubonakalayo futhi kuwumkhuba ongcono.

Isibonelo esisetshenziwe

• Ipotfoliyo yemalimboleko ephelele (1 Januwari): 8,000,000
• Ipotfoliyo yemalimboleko ephelele (31 Disemba): 10,000,000
• I-avareji yepotfoliyo yemalimboleko ephelele: 9,000,000
• Imali ebolekwe ecinywe phakathi nonyaka: 450,000
• Izimali ezibuyisiwe emalini ebolekwe eyayicinywe ngaphambilini: 90,000

Isilinganiso sokukhanselwa kwezikweletu = 450,000 / 9,000,000 × 100 = 5.0%

Okuphelele vs Okusalayo: Izinga Lokulahleka Kwemalimboleko

Isilinganiso esingenhla yisilinganiso esiphelele sokukhanselwa kwezikweletu. Ukukhipha izimali ezibuyisiwe kunikeza izinga lokulahleka kwemalimboleko — ngezinye izikhathi elibizwa ngokuthi isilinganiso sokukhanselwa esisalayo:

Izinga lokulahleka kwemalimboleko = (Ukukhanselwa − Okubuyisiwe) / Ipotfoliyo ephelele esimaphakathi yemalimboleko × 100

Kusetshenziswa izibalo ezifanayo:

(450,000 − 90,000) / 9,000,000 × 100 = 4.0%

Umehluko phakathi kwalezi ezimbili uyisilinganiso esiqondile sokusebenza ngempumelelo kokuqoqa ngemva kokukhanselwa. Isikhungo esikhansela u-5% futhi singabuyisi lutho sisesimweni esihluke kakhulu kuleso esikhansela u-5% futhi sibuyisa ingxenye yesihlanu yayo, nakuba isilinganiso esiphelele sifana.

Ngaso sonke isikhathi shono ukuthi yiluphi uhlobo olubikayo. Izilinganiso zokukhanselwa eziphelele nezisalayo zivame ukuhlanganiswa ekubikeni kwabaphathi nasekuqhathaniseni okushicilelwe.

Ukuthi Ukukhanselwa Kuyihlanekezela Kanjani Ipotfoliyo Esengozini

Leli yiphuzu elibaluleke kakhulu elisebenzayo mayelana nesilinganiso, futhi yisizathu sokuthi kungafanele neze sifundwe sisodwa.

Ukukhansela imalimboleko kuyisusa ku-potfoliyo ephelele yemalimboleko. Ngenxa yokuthi ipotfoliyo esengozini (PAR) ibalwa njengezinsalela ezidlule isikhathi phezu kwepotfoliyo ephelele, ukukhansela kuthuthukisa i-PAR kabili: kususa ibhalansi eyeqile isikhathi enanini elingaphezulu futhi kunciphisa inani elingezansi.

Cabanga ngepotfoliyo ye-10,000,000 enemalimboleko engu-800,000 eyeqile isikhathi ngezinsuku ezingaphezu kwezingu-90:

• Ngaphambi kokukhanselwa: - Ipotfoliyo ephelele yemalimboleko: 10,000,000

  • Eyeqile isikhathi > izinsuku ezingama-90: 800,000
  • PAR > 90: 8.0%

• Ngemva kokukhansela i-800,000: - Ipotfoliyo ephelele yemalimboleko: 9,200,000

  • Eyeqile isikhathi > izinsuku ezingama-90: 0
  • PAR > 90: 0.0%

Akukho okushintshile mayelana nokusebenza kwezikweletu. Akekho umboleki obuyise noma yini. Isikhungo esinenqubomgomo yokukhansela evulelekile sizohlala sibika i-PAR engcono kunesikhungo esifanayo esinenqubomgomo eqinile.

Imiphumela:

• I-PAR kanye nesilinganiso sokukhanselwa kumele kufundwe ndawonye. Ukwehla kwe-PAR kanye nokukhuphuka kwesilinganiso sokukhanselwa kuwukuhlanza ipotfoliyo, hhayi ukuthuthuka.
• Ukuqhathanisa i-PAR phakathi kwezikhungo akusho lutho ngaphandle kwezinqubomgomo zazo zokucinywa kwezikweletu. Ababolekisi ababili ababika i-PAR>30 ka-4% bangase babe nekhwalithi eyisisekelo ehluke ngokuphelele uma omunye ecinya isikweletu ngezinsuku eziyi-180 kanti omunye ngezinsuku eziyi-360.
• Ukuhlola okuhlanganisiwe okuwusizo kuyi-PAR kanye nesilinganiso sonyaka sokucinywa kwezikweletu, esizwela kancane kakhulu emehlukweni wenqubomgomo kunanoma yisiphi isibalo sisodwa.

Inqubomgomo Yokucinywa Kwesikweletu

Wonke umbolekisi udinga inqubomgomo ebhaliwe yokucinywa kwesikweletu echaza:

• Isibangeli. Ngokuvamile umkhawulo wezinsuku ezedlule — ngokwesibonelo, zonke izimali ezibolekwe esezinsukwini ezedlule isikhathi ezingaphezu kwezingu-180 noma ezingu-365. Ezinye izinqubomgomo zengeza izibangeli eziqondene nesimo ezifana nokushona komboleki, ukuvalwa kwebhizinisi, ukubaleka, noma ukuphela kwezindlela zomthetho.
• Noma ngabe ukucinywa kwesikweletu kuzenzakalela noma kwenziwa ngecala ngecala. Ukucinywa kwesikweletu okuzenzakalelayo okusekelwe ezinsukwini ezedlule kuhambisana kakhulu futhi akuvuleleki kangako ekuxhaphazeni; ukwenza ngecala ngecala kuvumela ukwahlulela kodwa kudinga izilawuli eziqinile.
• Igunya lokugunyaza. Ukucinywa kwezikweletu kuvamise ukugunyazwa ekomitini lokuphatha noma ezingeni lebhodi, ngaphezu kwemikhawulo ebekiwe.
• Indlela yokuphatha inzalo eqongelelekile. Noma ngabe inani elicinyiwe lihlanganisa inzalo eqongelelekile nengakhokhiwe noma inhloko kuphela. Lokhu kuthinta kakhulu isilinganiso futhi kufanele kusetshenziswe ngendlela engaguquki.
• Ukuqoqwa kwangemva kokucinywa kwesikweletu. Noma ngabe futhi kuze kube nini imizamo yokubuyisela iqhubeka, nokuthi ukubuyiselwa kwemali kuqashelwa kanjani.
• Amarekhodi ememorandamu. Ama-akhawunti acinyiwe kufanele ahlale elandeleka ngaphandle kwebhalansi, kuhlanganise nokubikwa ezikhungweni zezikweletu.

Inqubomgomo eqaphile ngokumelene nethatha ubungozi

• I-PAR ebikiwe: Iphakeme lapho ukucinywa kwephuze (isib. izinsuku ezingaphezu kwezingu-360) uma kuqhathaniswa nephansi lapho ukucinywa kusenesikhathi (isib. izinsuku eziyi-90–180).
• Isilinganiso sokucinywa kwesikweletu: Siphansi futhi siyagxuma-gxuma lapho ukucinywa kwephuze uma kuqhathaniswa nesiphezulu futhi esibushelelezi lapho ukucinywa kusenesikhathi.
• Ubuqiniso bebhalansi: Ukucinywa kwephuze kuthwala izimpahla ezinamathemba amancane okubuyiselwa, kanti ukucinywa kusenesikhathi kugcina ibhalansi ihlanzekile.
• Izinga lokubuyiselwa kwezimali ezibolekwe ezicinyiwe: Liphansi lapho kucinywa kwephuze (izindlela zokuqoqa seziphelile) uma kuqhathaniswa neliphezulu lapho kucinywa kusenesikhathi (ukuqoqa kusaqhubeka).
• Ubungozi bokusetshenziswa kabi: Ukucinywa kwephuze kubeka ubungozi bokubambezela ukuqashelwa kwelahleko, kanti ukucinywa kusenesikhathi kubeka ubungozi bokufihla ukungakhokhi kahle okuyisisekelo.

Akukho kulokhu okulungile ngokwemvelo. Okubalulekile ukuthi inqubomgomo ibhalwe phansi, isetshenziswe ngendlela engaguquki, idalulwe, futhi ingashintshwa ngenhloso yokuxhaphaza ithuba. Ushintsho kunqubomgomo yokucinywa kwesikweletu lwenza izilinganiso zingaqhathaniseki kusukela ngosuku loshintsho, futhi kufanele kudalulwe noma nini lapho kwenzeka khona.

Qaphela futhi ukuthi abalawuli abaningi babeka izikhathi eziphoqelekile zokucisha, ezingadlula inqubomgomo yangaphakathi.

Ubudlelwano ne-IFRS 9 kanye Nokubekelwa Izimali

Ngaphansi kwe-IFRS 9, ukucisha kwenzeka lapho kungekho ukulindela okunengqondo kokutholwa kabusha, ngokuphelele noma ingxenye. Kuyisenzakalo sokususa ekuqashelweni kunokuba kube ukwahlulela kokulinganisa — kuhlukile ekulahlekelweni kwesikweletu okulindelekile okuyisibonelelo, okuyisilinganiso esibekelwe izikweletu ezisencwadini.

Ukulandelana kwephothifoliyo ephethwe kahle yilokhu: isikweletu siyawohloka futhi sithuthele esigabeni sesi-2 bese kuba esigabeni sesi-3, isibonelelo se-ECL siyakheka sibheke ekulahlekelweni okulindelekile, futhi ngesikhathi ukucisha kwenzeka isibonelelo sesimboze kakhulu ibhalansi esuswayo. Uma lokho kulandelana kusebenza, ukucisha kunomthelela omncane kakhulu esitatimendeni semali engenayo.

Izimpawu zokuthi akusebenzi:

• Ukucisha okudlula kakhulu isibonelelo esikhona, okukhiqiza inkokhelo ngesikhathi sokucisha. Lokhu kukhombisa ukuthi ukubekelwa izimali bekulokhu kusilela ngemuva kokuhlangenwe nakho kwangempela kokulahlekelwa.
• Isibonelelo esiphezulu kakhulu uma siqhathaniswa nokucisha okugcina kwenzekile, okukhombisa ukubekelwa izimali ngokweqile noma ukubambezeleka kokucisha kwezikweletu esezibekelwe izimali ngokuphelele.
• Isilinganiso sokumboza isibonelelo — isibonelelo sihlukaniswa ngezikweletu ezingasebenzi — yisona sihloli esijwayelekile sokuqinisekisa.

Izingibe Ezivamile Zokulinganisa

Ukwehluleka ukwenza unyaka wonke. Isilinganiso sokucisha sekota esicashunwe ngaphandle kokwenza unyaka wonke sibukeka sihle ngokuphindwe kane kunesibalo sonyaka esilinganayo. Lena enye yamaphutha avame kakhulu ekubikeni.

Ukungahambisani kwedinominetha. Ibhalansi yokuqala, ibhalansi yokuvala, isilinganiso esilula kanye nesilinganiso senyanga konke kunikeza izimpendulo ezihlukile. Ephothifoliyweni ekhula ngokushesha umehluko mkhulu — ukusebenzisa ibhalansi yokuvala kuthambisa isilinganiso kakhulu.

Ukungalingani. Lapho ukucisha kugunyazwa kanye noma kabili ngonyaka ezingeni lebhodi kunokuba kucutshungulwe ngokuqhubekayo, izilinganiso zenyanga nezekota ziba nokuguquguquka futhi ukuhlaziywa kwethrendi kuyaphazamiseka. Izibalo ezihamba izinyanga eziyishumi nambili zifundeka kangcono.

Ukuxuba inhloko yemali nenzalo ngokungahambisani phakathi kwezikhathi, noma phakathi kwenombolo ephezulu nencazelo yenqubomgomo.

Ukungazinaki izikweletu ezihlelwe kabusha. Ukuhlela kabusha isikweletu esisebunzimeni sibe yinkontileka entsha kungahlehlisa noma kugweme ukucisha ngokuphelele kuyilapho ukuchayeka okuyisisekelo kusalokhu konakele. Isilinganiso sokucisha esiphansi kanye nevolumu ephezulu yokuhlela kabusha kudinga ukubhekisisa.

Ukuqhathanisa izikhungo ngaphandle kokuqondanisa izinqubomgomo. Njengoba kushiwo ngenhla, isilinganiso sokucisha siqhathaniseka kuphela phakathi kwababolekisi abasebenzisa izibangeli nezikhathi ezifanayo.

Indlela Yokusebenzisa Isilinganiso Empeleni

• Yithrendi, ngesisekelo sezinyanga eziyishumi nambili ezihambayo, ngenqubomgomo engaguquki. Ukuqondisa kubaluleke ngaphezu kwezinga.
• Kufundwe eduze kwe-PAR, ukumboza isibonelelo kanye nevolumu yokuhlela kabusha. Noma yikuphi kulokhu okune kungathuthukiswa ngokukodwa ngaphandle koshintsho lwangempela ekhwalithini yesikweletu; ndawonye kunzima kakhulu ukukuhlanekezela.
• Yihlukanise ngevintage. Ukubhalwa njengelahleko ngeqembu lokuqalisa kukubonisa ukuthi yiziphi izinqumo zokuboleka ezadala ukulahleka, kunokuthi iyiphi inkathi eyacubungula amaphepha. Lokhu kuwukuhlukanisa okuwusizo kakhulu ngezinjongo zenqubomgomo yezikweletu.
• Hlukanisa ngomkhiqizo, igatsha, isikhulu semalimboleko, umkhakha kanye nomjikelezo wemalimboleko. Ababoleki bomjikelezo wokuqala kufanele bakhiqize izinga eliphezulu ngokuphawulekayo lokubhalwa njengelahleko kunababoleki abaphindayo; uma kungenjalo, kusho ukuthi ukuhlolwa noma iladi elikhulayo alilungiswanga kahle.
• Landelela izinga lokubuyiselwa ngokwehlukene — izimali ezibuyiselwe njengephesenti lezimali ezazibhalwe njengelahleko — njengesilinganiso esiqondile sokusebenza kokuqoqwa kwangemva kokubhalwa njengelahleko.
• Qhathanisa nesivuno sephothifoliyo. Izinga lokubhalwa njengelahleko liyindleko yokwenza ibhizinisi; okubalulekile kwezohwebo ukuthi ngabe ukubekwa kwentengo kuyayimboza ngenzuzo esele ngemva kwezindleko zokusebenza nezokuxhasa ngezimali.