Inguzanyo ya CPA P&L: Guhitamo neza kubagurijwe wenyine

CPA Yateguye P&L Inguzanyo nigisubizo gishya cyinguzanyo cyagenewe umwihariko-akaziabantu bahura nibibazo nibisabwa byinguzanyo gakondo kubera imiterere yihariye yinjiza. Izi nguzanyo zemerera abahawe inguzanyo gukoresha inyandiko yunguka nigihombo (P&L) yateguwe numucungamari wa Leta wemewe (CPA) aho kwishingikiriza kumisoro kugirango bamenye amafaranga binjiza. Ubu buryo ni ingirakamaro cyane cyane kubanyamwuga bikorera ku giti cyabo imenyekanisha ry’imisoro ntirishobora kwerekana neza uko ubukungu bwifashe muri iki gihe kubera kugabanywa mu bucuruzi cyangwa kwinjiza amafaranga.

Ku baterankunga bikorera ku giti cyabo bashaka nyir'urugo nta mbogamizi zo gusubiza imisoro, CPA Yateguye P&L Inguzanyo itanga inzira yoroheje igana imbere. Inguzanyo gakondo zisaba ibyangombwa byinjira byinjira binyuze mumenyekanisha ryimisoro, bishobora kuba ikibazo kubantu bikorera ku giti cyabo umushahara wabo utandukanye cyane numwaka cyangwa bungukirwa no kugabanywa mubucuruzi bugabanya imisoro basoreshwa. Ibinyuranye na byo, CPA yateguye P&L itanga inguzanyo itanga ishusho yerekana imikorere yubucuruzi iheruka gukora - mubisanzwe mumezi 12 kugeza 24 ashize - ibafasha gusuzuma ubushobozi bwo kwishyura bushingiye kumyungu nyayo aho kwishyura imisoro.

Kimwe mu bintu bigaragara muri izo nguzanyo ni uko nta musoro usabwa. Ahubwo, CPA yateguye P&L itanga nk'inyandiko y'ibanze yo kugenzura amafaranga. Ibi ntabwo byoroshya porogaramuIYIs ariko kandi byongera amahirwe yo kwemererwa kubantu bikorera ku giti cyabo bashobora guhangana nibindi bipimo byinguzanyo. Byongeye kandi, abatanga inguzanyo benshi batanga izo nguzanyo batanga ibintu byoroshye nkibiciro byimyaka 30 byagenwe, bigatuma ubwishyu burambye bwigihe kirekire - ni ikintu cyingenzi kubaguriza bafite inyungu zinyuranye baha agaciro ibiteganijwe mubyo bashinzwe.

Iyindi nyungu ikomeye nuko amafaranga yimpano yemerwa kwishyurwa mbere muri gahunda nyinshi. Abatanga inguzanyo bakunze kwemerera abahawe inguzanyo gukoresha amafaranga yimpano mumuryango cyangwa inshuti murwego rwo kwishyura mbere mugihe bagisaba gutanga umusanzu runaka mumafaranga yabo - byibuze byibuze 5% - kwerekana ubwitange bwamafaranga. Iyi ngingo ituma nyir'urugo arushaho kugera kubantu bikorera ku giti cyabo bashobora kuba badafite amafaranga menshi yo kuzigama ariko bashobora kwishingikiriza ku nkunga ituruka ku bo ukunda.

Byongeye kandi, CPA Yateguye Inguzanyo ya P&L ikunze kwemererwa gutera inkunga udukingirizo tutemewe, akaba ari condominium zitujuje amabwiriza asanzwe yashyizweho n’ibigo biterwa inkunga na leta nka Fannie Mae cyangwa Freddie Mac kubera ibintu nko gutunga abashoramari benshi cyangwa umwanya w’ubucuruzi mu nyubako. Abatanga inguzanyo benshi badafite ibyangombwa (abatari QM) bazobereye muri izo nguzanyo barashobora gutera inkunga iyo mitungo, bityo bakagura uburyo bwo guturamo kubaguriza bifuza agakingirizo gashobora kuvanwa muri gahunda gakondo zinguzanyo.

Ku bijyanye n’inguzanyo, CPA Yateguye P&L Inguzanyo irashobora kugera ku mibare ifatika - akenshi igera kuri miliyoni 3.5. Amanota yinguzanyo asabwa gutangira 660 kumagambo asanzwe.

Muri make, CPA Yateguye Inguzanyo ya P&L itanga ubundi buryo bwingenzi kubantu bikorera ku giti cyabo bashaka kugura cyangwa gutunganya inzu badashingiye kumusoro. Hamwe nibintu bisa nkibidasubirwaho imisoro, kwakira amafaranga yimpano, kwemererwa udukingirizo tutemewe, hamwe nigihe kirekire cyimyaka 30 yagenwe, izi nguzanyo zateguwe kugirango zihuze ibyifuzo byihariye byabatiza inguzanyo bafite inzira zidasanzwe zinjiza. Mugukoresha CPA yateguwe na P&L aho gutanga imenyekanisha ryimisoro, izo nguzanyo zitanga isuzuma ryukuri ryubuzima bwimari ninzugi zifungura ba nyiri amazu zishobora gukomeza gufungwa.