Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

10.3.2. Типові платіжні умови зовнішньоекономічних договорів (подрядів)

Platyzhny Riziki are the main group of risk factors in the implementation of costly and economical operations. Do not apply the numerical strengths that are imposed on the visually impaired strikers of the built-in debit order in the exporter, and the importer, who is hoarding the risk of destroying the penalties for potholing lines in the foreign currency. For мінімізації цих ризиків слід оптимізувати платіжні умовивішньоекономічних контраків, які include:

Lines of construction;

Місце виконання payment to;

B) the payment for the exporter;

Спосіб забезпечення поставки товаів для иппортера.

In the practice of finance and dichostnosti vikoristovuyot takіi nemnogo izobi ​​zdіysnennya rozraunkіv under the framework of zovnishnyeeconomichnyh operatsi:

Overpayment (advance payment);

Documentary credit;

Documentary document;

Payment for a short cut.

Розрахунки з використанням активтиву чиінкасо вважаються документарними (забезпеченими), resha - бездокуперні (незабезпечені). In the remaining vipadku for zdіysnennya payment is not potrybno predestavlyati osoblivi dokumenty.

Significantly, in the process of choosing a method, a visa is a conflict of interest between an importer and an exporter (by a buyer and a seller), a kind of zymovlenie riznim rivnem vigіdnostі one way in the same way for the different stages. For the purpose of securing the balance of interest, banks are allowed to pile up the payment cards. So, for exporter, zvazhayuchi on їх вигідність, it is recommended to form the following forms:

1) advance payment;

2) document-free accreditation;

3) documentary documentary (with guarantee).

For an importer, zvazhayuchi on їх вигідність, it is recommended to form the following:

1) payment of the goods from the goods (robot, service);

2) documentary country;

3) documentary credit.

A razi, yakschoo gosudarstveni shodo uprosovikh rozraunkiv not covered, the maximum payment for payments for exporter is limited to a buyer of a non-forcible documentary accredit. In the case of a contract with the government, the following items are displayed:

1. Examination of those who pay for a friend, put them in a rahunok contract, flaunt the money from a documentless accredit that is signed by the doorkeepers for the purchase of a bank by the bank, the correspondent of the anointed bank, and that of the rest.

2. Vkazivka, scho akreditiv vikrivaevatsya vidpodіdo Unifikovaniyh rules і zvichaev for documentary accreditiv at the editorial 1993 р.

3. Lines vidkritya akreditiva pislja davi peredіdomlennja the seller about those, sho the goods pідготовлено до відвантаження.

4. The order in which the goods are sold at the time of zatrimki z vini kapitsyya abo yogo bank vidkritya akreditiva.

5. Documents of documents that are different from the payment for the credit to an approved bank, zokrem:

Commercial rahunok;

A set of clean bortoviks konosamentіv abo dublikat mіzhnarodnoї avіаcіynoї, avtomobіnії (СМR), залізничної накладної або поштової квитанції, що місти найменування oderzhuvacha vantagru, acquaintance about the alloy freight and the knowledge of the transfer about the implementation of vandage;

Insurance polis chi certifikat;

Інші документаменти.

6. Lines of submission of documents to the seller before the approved bank.

7. Vkazivka on those, yak party rally, stitched, written in letters, avizuvannyam, pidstverdzhennyam, podvzhenzhennyam terminu, zmіynuyu minds vikonannyam accredit.

З поглямуімпертера акредитив є вимушеною формою розрахунків, що it is hymned дією such чинників:

At разі розрахунків for допомогою акредитивної in the form of an importer vinikayut додаткові банівські витрати;

The credit does not give a hundred percent guarantee, the delivery of goods (services) will be repaid before the contract;

The importer is guilty of collecting money from the turnover for the period of reserving kostyv in the framework of writing an accreditation.

Pid hour of settlement of the contract (contract) in the form of purchase is not allowed to be included before the contract to be confirmed by the reimbursable bank of the credit, but be accounted for by the Ukrainian bank. Okrim ts'go, on mozhnovosti it is recommended to make a vimagati of a seller by the seller of bank loans, including vitrage on the tariffor of importer.

Yakshto on the goods market is a seller who is a seller of goods for the payment of goods on the basis of a documentary document, then for the most remote minds of the transfer, the responsibility for the postmasters is broken, that is, the vimage of the accreditation of the accredit.

For a documentary bank, the bank will take care of itself to protect the exporters of sums against their transmissions, documents, and zazdallegіd by a banker. On the account of the accredited form of the foreseen in the different countries of the documentary country, the seller sells the goods to the purchase corrida without having to pay a deposit of cash to the okraeme rahunka. One-hour dealership is sent to all necessary documents for the goods at once, and we place our own bank, which is passed on to the bank.

At different times, yakshcho parties have honored the housekeeping about rozraunki z vikoristannyam documentary, then the contracted contract for the adaptation of the positioning:

1. The documentary documents, which are forbidden to be paid by the bankruptcy of an innocent person in an approved bank, zokrem:

Commercial rahunki;

A set of clean bortoviks konosamentіv abo dublikat mіzhnarodnoї avіаcіynoї, avtomobіnії (СМR), залізничної накладної або поштової квитанції, що місти найменування oderzhuvacha vantagru, acquaintance about the alloy freight and the knowledge of the transfer about the implementation of vandage;

Страхові поліси, сертифікати;

Інші документаменти.

2. Examination of those who are willing to do so in order, punctuated by the Uniform Rules of the Law in editors of 1978, published by the International Chamber of Commerce.

3. The sum of payment to the buyer is repurchased by the buyer in the case of payments with payment orders, by the encumbrances in the home bank.

4. Vkazivka on those, yak party raspolchuvatime bankovtsy vitrati, povyazyany z vistavlenyam ta ritoyu іnkaso.

5. Sanctions at times of zatrimki I pay for іnnazo z boku buktsyya.

Pokupets can not get the documents on the friend (and otze, і goods), not having paid the sum, nominated in іnkasovomu doruchennі, chi not accepting the bill. Yaksho імпортер not має у своєму розпорядженіі куршів for здійснення необхідних розрахунків, then the documents can be handed in against the depot of the loan in the special currency at the national currency. Pid hour rozraunkіv at the form of a documentary account for a comrade, which is delivered on the short-term commercial loan, I assure you that the payment can be made by bank guarantee.

On the account of an exporter, for an importor (purchase), rozraunki from a documentary documentary to a documentary, nizh is an accredited form. The importer pid hour of the contract is guilty of contracting for the sale of the forms in the form of an account with payment of the specific terms of the document. If the document is approved by the bank, the document is issued against the acceptance of the promissory note. In ostannomu vipadku імпортер одержує товар до здійснення платеів: необхідні для розрахунків фінансові ресурси він mozhe otrimati operatively, realizing the importations of the goods. However, the exporter vinikaє dodatkovy rizik non-payment, for zmenshennya yakogo vin mozhe vimagati, shob vidpіdniy promissory note buv avalovaniya іnkasuyuchim abon іnshim першкласним bank. Zavdyaki tsiomu pіdischuyutsya guarantee zdіysnennya paymentіv ta vinikaє mozhnivist vdatisya up to forfeiting.

Okrim addition, vartitist rozraunkіv for допомогою інкасо є меншою, ніж у разі відкриття акредитива.