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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

6.2.5. Credit in іnozemnіy valyutі

In protsesі zdіysnennya fіnansovo-gospodarskoї dіyalnostі pіdpriєmstva mozhut zaluchati loans in іnozemnіy valyutі. Tsі loans nadayutsya yak residents, so i non-residents. Zdebіlshogo loans zaluchayutsya for vikonannya zobov'yazan for zovnіshnoekonomіchnimi contracts, pay for a cordon vіdryadzhen toscho. Practice svіdchit, scho loans in іnozemnіy valyutі Je vigіdnіshimi for pozichalnika, oskіlki rate them Je nabagato nizhchimi, nіzh for loans from vіtchiznyanіy valyutі. However slіd takozh vrahovuvati pіdvischeny rizik foreign currency for such loans.

Loans in іnozemnіy valyutі nadayutsya vіtchiznyanimi komertsіynimi banks for their minds mobіlіzatsії Monetary resursіv on vіdpovіdny lines. When tsomu dopuskaєtsya chastkove abo Povny konvertuvannya koshtіv Credit hryvnia from abo іnshu іnozemnu mіzhbankіvskomu currency on foreign exchange market of Ukraine in the chi mіzhnarodnih foreign exchange market zgіdno s minds ukladenih Credit dogovorіv. In ninіshnіy hour Taku mozhlivіst toil usі yuridichnі that fіzichnі individuals scho Yea sub'єktami pіdpriєmnitskoї dіyalnostі.

On praktitsі zustrіchaєtsya takozh form of obsession loan іnozemnіy valyutі osnovі agreement on exchange fіksingu, zgіdno s Yakim credit nadaєtsya Bank of Ukrainian hryvnia, but s priv'yazkoyu to rate Dolar EURO including chi. Repayment of loans zdіysnyuєtsya takozh in UAH at rate for pererahunku vіdpovіdnoї іnozemnoї currency. Zavdyaki pozichalnik tsomu Mauger otrimati credit for znizhenoyu interest rates, typical for kreditіv in іnozemnіy valyutі, but bere on itself rizik foreign currency. Zrozumіlo scho s Yurydychna'll see this kind of loans are not loans in mozhna vvazhati іnozemnіy valyutі, Hoch stink for ekonomіchnimi characteristics toil bagato spіlnogo sama s foreign currency loans.

In razі planuvannya zaluchennya kreditіv in іnozemnіy valyutі od nerezidentіv fіnansovі service of companies povinnі vrahovuvati TAKE:

Loans otrimuyutsya tіlki in bezgotіvkovіy formі;

Treaty, SSMSC peredbachayut vikonannya borgovih zobov'yazan residents to non-residents for credits in zaluchenimi іnozemnіy valyutі (okrіm kreditіv trademark), in t h turning fіnansovoyu Relief in іnozemnіy valyutі, pіdlyagayut obov'yazkovіy reєstratsії Natsіonalnim Bank of Ukraine Shlyakhov vidachі residents reєstratsіynih svіdotstv..;

pozichalnik zobov'yazany zareєstruvati dogovіr to factuality obsession loan;

for vidachu reєstratsіynogo svіdotstva styaguєtsya board zgіdno s poslug tariff established by the regulations of the National Bank of Ukraine;

The interest rate for foreign currency loans od nerezidentіv not guilty perevischuvati rozmіru serednozvazhenoї protsentnoї rates for yakoyu komertsіynі banks Ukraine nadayut sub'єktam gospodaryuvannya loans in іnozemnіy valyutі on vnutrіshnomu credit market analysis (vіdpovіdna rate rozrahovuєtsya Department of Monetary NBU regulyuvannya i mid-2002 p. becomes 17% rіchnih);

Yakscho treaty s nonresident peredbacheno obsession loan without nadhodzhennya koshtіv on rakhunok resident pozichalnika on teritorії Ukraine that / abo repayment zaborgovanostі for such loans zdіysnyuvatimetsya s rahunku resident іnozemnomu bank, the resident pozichalnik guilty in vstanovlenomu order will win іndivіdualnu lіtsenzіyu on vіdkrittya rahunku in іnozemnomu jar;

in razі obsession resident loan іnozemnіy valyutі od non-resident without otrimannya reєstratsіynogo svіdotstva to Demba zastosovuyutsya shtrafnі sanktsії in sumі, ekvіvalentnіy 1% rozmіru obsession loan pererahovanіy natsіonalnu in the currency of Ukraine for ofіtsіynim obmіnnim rate of NBU on the day of possession loan.

To obsession reєstratsіynogo svіdotstva-resident pozichalniku potrіbno tribute to vіdpovіdnogo teritorіalnogo upravlіnnya NBU document and zgіdno s perelіkom, vstanovlenim NBU. Dogovіr reєstruєtsya (s vidacheyu reєstratsіynogo svіdotstva) in rows, scho not perevischuє 7 robochem dnіv s Dachi nadhodzhennya zaznachenih dokumentіv to teritorіalnogo upravlіnnya. Pіdstavoyu for vіdmovi in ​​vidachі teritorіalnim upravlіnnyam rezidentovі-pozichalniku reєstratsіynogo svіdotstva Je:

vіdsutnіst nalezhnim rank decorated dokumentіv, peredbachenih in vіdpovіdnomu perelіku;

viyavlennya in filed documents nedostovіrnoї (superechlivoї) Informácie;

nevіdpovіdnіst FORMS ukladenogo contract vimogam chinnogo zakonodavstva Ukraine.

Resident, won scho loan without reєstratsіynogo svіdotstva, zobov'yazany zdіysniti reєstratsіyu contract i bring to vіdoma body derzhavnoї podatkovoї service. Yakscho protyagom 60 dnіv s time vstanovlennya torn down (dati ukladennya act perevіrki) podatkovih body is not obsessed about reєstratsіyu Notification od resident in the vіn vstanovlenomu order podaє materіali s metoyu zastosuvannya spetsіalnih sanktsіy, peredbachenih Law of Ukraine "About zovnіshnoekonomіchnu dіyalnіst". Tsі sanktsії mozhut virazhatisya in nakladennі shtrafіv, zastosuvannі to porushnikіv іndivіdualnogo regime lіtsenzuvannya zovnіshnoekonomіchnoї dіyalnostі Yakimov ustanovlyuyutsya pevnі zaboroni, obmezhennya chi mode zdіysnennya zovnіshnoekonomіchnoї dіyalnostі tіlki s sovereign allowed, timchasove prizupinennya zovnіshnoekonomіchnoї dіyalnostі.

Zaluchennya resident іnozemnogo loan otrimanogo pid garantіyu Kabіnetu Mіnіstrіv Ukraine, not potrebuє otrimannya reєstratsіynogo svіdotstva.