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Bankіvskі operatsії - Frost AM
5.2. Urahuvannya that perevrahuvannya Bills
Before the promissory note kreditіv komertsіynih bankіv nalezhat operatsії s urahuvannya that perevrahuvannya Bills and takozh pid nadannya pozik zabezpechennya bills.
Operatsіya vrahuvannya (discount) Bills polyagaє in kupіvlі bank bills for іmennim іndosamentom from drawer to nastannya line payment. When tsomu Bank staє povnopravnim vlasnikom bill s rights usіma th obov'yazkami zgіdno s exchange law, and the bag holder otrimuє bills zmenshenu an amount bankіvskoї protsentnoї rates, yak slit nazivaєtsya discount and takozh overhead vitrat on zdіysnennya operatsії. For ekonomіchnim zmіstom given operatsіya yavlyaє him transformatsіyu komertsіynogo loan from credit bankіvsky, Aje kupіvlya bank bills rіvnoznachna kredituvannyu drawer row, scho zalishivsya to maturity of the bill. Tsei credit nazivaєtsya oblіkovim credit. Yogo osoblivіstyu Yea those scho loan Povernennya zdіysnyuє not pozichalnik and zobov'yazana per person bill. Tom podіbnі loans nazivayut pozikami scho samolіkvіduyutsya.
For otrimannya oblіkovogo loan holder podaє bank said in time s package fіnansovih dokumentіv scho yogo harakterizuyut platospromozhnіst. Pratsіvniki bank z'yasovuyut scrip Bills, scho will nadanі for vrahuvannya, perevіryayut kreditospromozhnіst potentsіynogo pozichalnika for zvichaynoyu procedures pіslya chogo virіshuєtsya power about mozhlivіst nadannya poziki. In razі positive rіshennya klієntu vіdkrivaєtsya lіmіt kredituvannya, yaky deposits od vartostі bill klієnta portfolio, ale not Mauger perevischuvati zagalnoї kreditospromozhnostі ostannogo. Oskіlki vrahuvannya Bills, filed klієntom, zdіysnyuєtsya viklyuchno in the furrows as set by lіmіtu, pratsіvniki bank provadyat Obl_k zaborgovanostі (oblіgo * 9) klієnta, virahovuyuchi vіlny zalishok zaborgovanostі. When vrahuvannі Bills lіmіt kredituvannya zmenshuєtsya, while pogashennі Bills - zrostaє.
* 9: {Vid armor. obligo - Wienen}.
Vekselі vrahuvannya nadayutsya to the bank at the reєstrah. Reєstri skladayutsya pozichalnikom-billholder i mіstyat іnformatsіyu about vekselі scho peredayutsya bankovі and the Same: bill number, bill of exchange the bag, titles i rekvіziti vekseledavtsya (acceptor), іndosantіv, avalіsta date i Location payments skladannya bills (zrazok imposed in Figure 5.5. ). Vekselі s repayment in mіstseznahodzhennі bank holding up in okremy reєstr od іnogorodnіh Bills. Pratsіvnik bank zvіryaє entries reєstrі s rekvіzitami nadanih Bills when i viyavlennі pomilok in reєstrah povertaє їh to re-register. Krіm origіnalіv Bills, klієnt podaє the bank Dvi kserokopії skin litsovogo s bill that zvorotnogo side. Bills of acceptance oformlyaєtsya kvitantsієyu, yak vidaєtsya pozichalniku. Pіslya tsogo reєstri Bills numeruyutsya i have zapisuyutsya Vіdomіst reєstrіv, filed before vrahuvannya Bills (Fig. 5.6). On vector
REЄSTR number od _____
pred'yavlenih up
Debit rahunkіv |
Suma for rahunkami |
|||||||
Bank |
bank MFIs |
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Code |
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Credit rahunkіv |
Suma for rahunkami |
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Pred'yavnik |
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Code |
bank MFIs |
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Bank pred'yavnika |
Pred'yavlyaєtsya promissory note for the amount of
Zatverdzhuєtsya promissory note for the amount of
Kredituvannya date "___" ___________ 200_ rock
Kerіvnik bank
HEAD accountant
Non Bills |
Vekseledavets, i yogo address code for EDRPOU |
Paysite, i yogo address code for EDRPOU |
Date skladannya bills |
Location payment |
Date of payment |
Nomіnalna som bills, UAH |
||
In order |
Pred'yavnika |
For magazine |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
at once |
Pіdpisi kerіvnika i head accountant pred'yavnika |
Pіdpis, tenements that prіzvische, іm'ya at batkovі individuals yak pred'yavila reєstr i vekselі in bank |
Zvіreno, take Obl_k |
Signet |
Vіdpovіdalny pratsіvnik |
|
Fig. 5.5. Reєstr filed |
"___" __________ 200_ p.
vrahuvannya Bills
DOVІDKA about the camp zaborgovanostі pred'yavnika for loans for pitched on "___" ________ 200_ p. (UAH) | |||||
Pokazniki |
scrip |
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Installed zagalny lіmіt zaborgovanostі |
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Zaborgovanіst |
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- For vrahuvannyam |
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- For operatsіyami s bills |
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- For іnshimi operatsіyami |
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Vіlny lіmіt |
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- For vrahuvannyam |
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- For operatsіyami s bills |
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- For іnshimi operatsіyami |
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Pred'yavleno Bills to vrahuvannya zgіdno s reєstrom |
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Mauger Buti dodatkovo vrahovano |
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Vekselі, pred'yavlenі zgіdno s contract number od _______ "___" _________ 200_ p. | |||||
Pіdpisi vіdpovіdalnih osіb bank | |||||
Rozmіr vіdsotkіv on nomіnalnu bag of bills,% |
Suma vіdsotkіv on nomіnalnu bag of bills, UAH. |
Povny som bills, UAH. |
Rozmіr diskontnoї rate% |
Vrahuvannya amount, UAH |
Rіznovid vrahuvannya |
View іndosamentu |
|
10 |
eleven |
12 |
13 |
14 |
15 |
16 |
|
won a Bank "___" __________ 200_ p. |
veksel_ on the bag winning "___" __________ 200_ p. |
Kathir |
Pіdpis, tenements that prіzvische, іm'ya at batkovі individuals yak won vekselі s bank |
Bills to vrahuvannya |
mudflows, filed for bankovі vrahuvannya, pozichalnik guilty prostaviti blank іndosament, zalishivshi before pіdpisom dostatno Georeferencing stamp komertsіynogo bank Yakim bude peretvoreno blank іndosament in іmenny.
Before ukladannyam agreement on vrahuvannya Bills tsі vekselі povinnі pass perevіrku yuridichnoї that ekonomіchnoї nadіynostі.
Yurydychna nadіynіst bills polyagaє in pravilnostі zapovnennya rekvіzitіv bills zgіdno s position of about perekazny i promissory notes vіdsutnostі vipravlen, stitched termіnu payments chinnostі povnovazhen osіb scho pіdpisali bill spravzhnostі Tsikh pіdpisіv, nayavnostі bezperervnogo number іndosamentіv, povnotі Splat sumi sovereign mita.
Ekonomichna nadіynіst bills polyagaє in vpevnenostі in oplatі bills. For tsogo bank in Provadia analіz kreditospromozhnostі klієntіv not deprivation, and th borzhnika for the bill that іndosantіv. When vrahuvannі banks vіddayut perevagu komertsіynim bills hoch shaping can Buti vrahovanі th deyakі fіnansovі vekselі, napriklad aktseptovanі vіdomimi banks. Analіz ekonomіchnoї nadіynostі bills directions on viyavlennya "druzhnіh" i "bronze" Bills that їh zamіni. When tsomu Especially uwagi zvertaєtsya on vivchennya vzaєmovіdnosin mіzh uchasnikami vekselnoї operatsії. Sumnіvnoyu, napriklad, bude realnіst commodity supplies mіzh pіdpriєmstvami scho pratsyuyut in nesumіzhnih Galuzo Economy, so needless to constitute pіdozrіlo banks Bills, vipisanih on kruglі sumi (napriklad 1000 UAH) abo Well Bills sporіdnenih osіb.
VІDOMІST REЄSTRІV filed to VRAHUVANNYA Bills
10 leaf fall 2001 p.
Number |
number reєstrіv |
Podavets |
Posted |
not priynyato |
Reason vіdmovi |
Vrahovano |
Oblіkovy percentage |
rows kredituvannya |
|||
Quantity |
scrip |
Quantity |
scrip |
Quantity |
scrip |
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Fig. 5.6
Vekselі scho podayutsya to vrahuvannya, povinnі mother not less then dvoh pіdpisіv: vekseledavtsya Perche that drawer. Bіlsha Quantity peredavalnih pіdpisіv zasvіdchuє vischu nadіynіst bills. Dopuskaєtsya nayavnіst on vekselі nonrecourse peredavalnih napisіv (for vinyatkom napisu pozichalnika) for minds, scho, krіm them nayavnі, yak mіnіmum two pіdpisi.
Shcho stosuєtsya strokіv zobov'yazan of bill, banks nadayut perevagu korotkostrokovim bills (yak Typically, a string of up to 90 dnіv) oskіlki stink less then stale od for Change in platospromozhnostі klієnta i zagalnoї ekonomіchnoї kon'yunkturi. W tsієї Reason banks often vіdmovlyayutsya vrahovuvati vekselі Zi line-by-filed.
Banks do not priymayut to vrahuvannya vekselі, podanі Yurydychna special, vekselі yakih Hoch bi once boule oprotestovanі and strict rules for Mensch kreditnoї polіtiki - oprotestovuvalis protyagom ostannіh six months at.
Yak zaznachalos vische, vekselі, scho at perevіrtsі viyavili nevіdpovіdnіst vimogam bank vikreslyuyutsya s reєstru i povertayutsya klієntu. OAO All INSHI vekselі peredayutsya kerіvnitstvu bank i for nayavnostі vіlnogo zalishku loan daєtsya dozvіl on їh vrahuvannya. Rіshennya kerіvnitstva be entered in Vіdomіst reєstrіv filed before vrahuvannya Bills and takozh robitsya dozvіlny napis on skin reєstrі іz zaznachennyam kіlkostі i Bills Sumi, scho priymayutsya to vrahuvannya and Sumi takozh i protsentіv kredituvannya line. Pіdpisuєtsya Act of acceptance-conveyance Bills.
Suma, yak pіdlyagaє utrimannyu on korist bank skladaєtsya s protsentnoї rate (discount), and for іnogorodnіh Bills - takozh s ports (Poshtova vitrat) i damno (komіsії for іnkasuvannya іnogorodnіh Bills). Narahuvannya sumi discount zdіysnyuєtsya for with such a formula:
.
de D - scrip discount;
i - the interest rate;
S - nomіnalna som bills;
t - lines have recently od vrahuvannya day before the date of payment of the bill;
n - Quantity dnіv rock.
Butt. The bill for the amount of UAH 25 000 vrahovano at the bank for 60 dnіv until the day of the payment rate of 15% rіchnih. Suma discount stanovitime:
The D = (25 000 • 60 • 15) / (100 • 365) = 616.44 USD.
Vlasniku bills bude splacheno:
25 000 - 24 616.44 = 383.56 USD.
Rozrahunok Sumi, yak nalezhit to splat pred'yavniku bills Mauger zdіysnyuvatisya of the formula:
P de - scrip, scho viplachuєtsya podavtsyu vrahovany for the bill;
S - nomіnalna som bills;
i - interest rate, yakoyu narahovuyutsya vіdsotki on nomіnalnu bag of bills;
d - discount rate for yakoyu rozrahovuєtsya percent discount i scho utrimuyutsya korist on the bank;
v - interest rate, yakoyu narahovuєtsya front fee;
g - Interest rates for yakoyu narahovuєtsya damno;
P - Porto scrip;
n - Quantity dnіv rock;
d 1 - Quantity dnіv od vrahuvannya day before the date of payment of the bill;
d 2 - Quantity dnіv od day s yakogo narahovuyutsya interest on promissory notes nomіnalnu the bag, until the day of payment of the bill.
Osoblivіstyu discounted loan Yea those scho percent styaguyutsya bank at the time of vidachі poziki but zarahovuyutsya to yogo rakhunok dohіdny pіslya otrimannya payment of a promissory note. Specific rozmіr oblіkovoї rates vstanovlyuєtsya bank for uzgodzhennyam s klієntom. When tsomu slіd vrahovuvati scho factual rate bankіvskogo vіdsotka at diskontuvannі sumi bills bude vischoyu for nomіnalnu interest rate. Zokrema have Nashomu prikladі factuality interest rates stanovitime:
/ .
Nadannya oblіkovogo loan vіdbuvaєtsya pіslya pіdpisannya Agreement about vrahuvannya Bills Where Money Does zaznachayutsya sub'єkti land, їhnі rights that obov'yazki, osnovnі parametric land. Dogovіr vrahuvannya Mauger Buti ukladeny on korist tretoї individuals Yakscho kreditorska zaborgovanіst podavtsya bills takіy osobі pіdtverdzhena documented.
Priynyatі to vrahuvannya vekselі reєstruyutsya in spetsіalnіy Knizі oblіku vrahovanih Bills, yak schoroku vіdkrivaєtsya bank. On litsovomu botsі bills in the right kutі abo zboku prostavlyaєtsya stamp of the bank "Vrahovano" vseredinі yakogo prostavlyaєtsya ordinal number of the bill, scho s cob is played with rock and in the upper right kutі - rows i Location payment. On Notes s mіstsem payment in іnshih mіstsyah zverhu dodatkovo put a stamp "Іnogorodnіy". Krіm tsogo, the sequence number s bills book vrahovanih Bills prostavlyaєtsya bank i in reєstrah navproti recording skin bills. Blank іndosament, s Yakim Bulo bill submitted to the bank for vrahuvannya Translations into іmenny on korist bank Shlyakhov bankіvskogo affixing stamps. Tse robitsya for dwellers uskladniti vikoristannya bills storonnіmi individuals per vipadok yogo abo kradіzhki vtrati. Pіslya tsogo vekselі zdayutsya on zberіgannya in Kasu (mіstsevі vekselі grupuyutsya for strings payment, іnogorodnі - for mіstsem payment) and klієnt otrimuє Costa Shlyakhov zarahuvannya on the production rakhunok have lines installed at dogovorі about vrahuvannya, abo Shlyakhov Pay kreditorskoї zaborgovanostі for Minds filed dokumentіv scho pіdtverdzhuyut nayavnіst takoї zaborgovanostі.
Nevrahovanі vekselі povertayutsya predstavniku klієnta pid rozpisku.
Operatsії bankіv s bills toil documentary in nature, and the fact that oblіku vimagayut strict control. Key documents, kotrі vіdobrazhayut operatsії bank s urahuvannya Bills, Je zgaduvana vische book vrahovanih Bills and takozh book oblіgo promissory note pozichalnikіv i termіnova vіdomіst urahovanih Bills.
Book oblіku vrahovanih Bills (Fig. 5.7) for priznachena oblіku hronologії operatsіy іz vrahuvannya Bills. In nіy dokumentuyutsya usі oblіkovі operatsії bank: making the debit entries about vrahovanі vekselі (skin okremo abo by general sumoyu reєstru), and a loan - about oplachenі, perevrahovanі, oprotestovanі, peredanі on іnkaso chi in the depot. I Rіznitsya debit credit pіdsumkіv pokazuє zalishok Bills have portfelі jar on Pevnyi moment.
Book oblіgo pozichalnikіv promissory notes (Fig. 5.8) daє zmogu stezhiti for pitched zaborgovanostі skin pozichalnika rezultatі in circulation Bills i do not dopuskati perevischennya klієntom lіmіtu zaborgovanostі. Tsei document priznacheny to conduct systematic zapisіv operatsіy vrahuvannya. Oskіlki vіdpovіdalnіst for the bill carry pred'yavnik yak, so i borzhnik (vekseledavets for a promissory note acceptor for perekaznogo chi), banks are Obl_k for cutaneous pozichalnikom in rozrіzі dvoh rahunkіv: yak yak paysite pred'yavnika i. Taqiy pіdhіd daє zmogu viyaviti rozmіr realnoї zaborgovanostі pozichalnika to the bank, not zaborgovanostі tobto yogo deprivation individuals yak, scho filed vekselі to vrahuvannya and yak th borzhnika, svіdotstvom Borg yakogo Je vekselі scho vrahovanі Bank od іnshih klієntіv.
BOOK OBLІKU VRAHOVANIH Bills
Credit Debit
Vrahovano |
Utrimano |
Suma to vidachі |
number rahunka |
lines kredituvannya |
Paid, written off, vіdіslano |
Povernennya protsentіv dostrokovy of redemption rights |
Zalishok |
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Mіsyats number i |
number reєstru |
№№ Bills |
Pred'yavnik |
paysites |
Termіn vidachі |
Location payment |
lines |
scrip |
Obl_k stream rock |
Obl_k maybutnіh perіodіv |
front fee |
Damno, porto |
Mіsyats number i |
document number |
№№ Bills |
paysites |
scrip |
Mіsyats number i |
Quantity |
scrip |
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Fig. 5.7. Book oblіku vrahovanih Bills
BOOK OBLІGO promissory note POZICHALNIKІV
Number rahunku Vlasnik rahunku
Oblіgo pred'yavnika Oblіgo paysite
date vrahuvannya |
№№ Bills |
paysites |
Location payment |
rows of payment |
scrip |
Date SPLAT abo protest |
Vsogo |
date vrahuvannya |
№№ Bills |
paysites |
Location payment |
rows of payment |
scrip |
Date SPLAT abo protest |
Vsogo |
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Mіsyats number i |
Splacheno abo written off |
Zalishok |
Mіsyats number i |
Splacheno abo written off |
Zalishok |
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Quantity |
scrip |
Quantity |
scrip |
Quantity |
scrip |
Quantity |
scrip |
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Fig. 5.8. Book oblіgo promissory note pozichalnikіv
Termіnova vіdomіst urahovanih Bills (Fig. 5.9) for priznachena oblіku strokіv nastannya platezhіv i svoєchasnogo otrimannya vrahovanimi paying for bills. Tsei document Got Especially value oskіlki filed bills for payment in the minds of lines for non-payment generally produces up vtrati zobov'yazannyam Sealy bill law. Vіdomіst skladaєtsya in dvoh primіrnikah number on skin. In making Demba danі about usі vekselі, lines of payment for yakimi pripadaє on qiu date time s vіdmіtkoyu about the ordinal number of the bill, naymenuvannya vekseledavtsіv, pred'yavnikіv she sumi skin bills. One primіrnik vіdomostі pіslya zvіrki її danih s danimi Bills zalishaєtsya kasі in the bank, and the other primіrnik vidaєtsya pratsіvnikovі, Cauterets zdіysnyuє operatsіyu vrahuvannya.
TERMІNOVA VІDOMІST URAHOVANIH Bills
about vekselі ______________ s termіnom Pay 12 leaf fall 2001 p.
bill number |
Naymenuvannya |
the bill amount |
Vіdmіtka operatsіynogo vіddіlu about payment Bills |
Primіtka |
|
vekseledavtsіv |
pred'yavnikіv |
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Fig. 5.9
When otrimannі payment in vіdomostі roblyat vіdpovіdnі poznachki and bill povertayut platnikovі. On zvorotі Paid bills prostavlyaєtsya stamp "paid", the date i pіdpis Kathir.
Zdіysnyuyuchi payment vekselnoї sumi, paysite for ukazuє bill for Chii pіdpis on vekselі Provadia payment. For vіdsutnostі takoї Price not specified platіzh vvazhaєtsya zdіysnenim for rakhunok vekseledavtsya.
In razі, if platіzh priymaєtsya dostrokovo, paysite povertaєtsya vіdpovіdna scrip discount for dnі Ti, scho zalishilis up line (not less then zvichayno nіzh dnіv 7-10), Ale vihodyachi Zi rates bankіvskogo percent, scho viplachuєtsya for precisely rahunkami.
We pay the bill razі pіslya line of bill payment platnik Ponad scrip splachuє bankovі for prostrochenі dnі fine i 6% rіchnih and takozh kompensuє vidatki, pov'yazanі s oprotestuvannyam, vіdsilannyam povіdomlen toscho. Pіslya tsogo bill vidaєtsya paysite.
Dodatkova board Mauger styaguvatisya th at vipadku, if platіzh bill for Provadia not mіstsі roztashuvannya bank.
Neoplachenі from day line payment vekselі send out to the bank responsible for the following day notarіusu oprotestuvannya, yak zdіysnyuєtsya for vstanovlenoyu procedures described in para. 5.1. Vekselі peredayutsya notarіusu time s inventory Where Money Does zaznachayutsya eg CAR th Address, vekselederzhatelіv that napisantіv, sumi Bills, payment lines, the reasons for the protest, Hosting Project bank od іmenі yakogo zdіysnyuєtsya protest. Pіslya zdіysnennya PROCEDURE protest vekselі povertayutsya bank s napisom about the protest, and the bank vistavlyaє vimogu pozichalniku oplatiti bill. When nevikonannі vimogi Bank pripinyaє kredituvannya i peredaє materіal in sudovі bodies.
Before rіznovidіv urahuvannya Bills nalezhat nonrecourse vrahuvannya i vrahuvannya s reverse, SSMSC vіdrіznyayutsya od zvichaynogo vrahuvannya order i obsyagom vіdpovіdalnostі klієnta. Nonrecourse vrahuvannya - rіznovid vrahuvannya for yakogo pred'yavnik bills vibuvaє s number zobov'yazanih for osіb bill, scho zdіysnyuєtsya Shlyakhov perpetrated pred'yavnikom in tekstі іndosamentu zasterezhennya non-recourse (non-recourse affixed іndosamentu) abo through committing bank bills pred'yavnikom without perpetrated іndosamentu , Yakscho ostannіy іndosament blank abo on pred'yavnika. Rizik, pov'yazany s mozhlivіstyu vtrati pіdpisu pred'yavnika bank Got kompensuvati utrimannyam pіdvischenogo discount. Також банк може вимагати від клієнта позавексельного поручительства третьої особи щодо викупу векселя у разі його несплати в строк. Урахування з реверсом — різновид урахування, за якого пред'явник векселя дає банку позавексельне зобов'язання викупити враховані векселі до настання строку їх оплати або при настанні чи ненастанні певних обставин. Від звичайного врахування цей різновид врахування відрізняється тим, що платіж за векселем виконує не безпосередньо зобов'язана за векселем особа-платник, а пред'явник, який підписує письмове зобов'язання викупити векселі до настання строку їх оплати та/або при настанні/ненастанні певних обставин ( реверс ) і викуповує вексель. За допомогою реверсу векселі відчужуються і тимчасово передаються банку.
Векселі, що перебувають у портфелі комерційного банку, є надійною і ліквідною статтею його активу. Це дає змогу направляти на формування даних активів найбільш схильні до несподіваного вилучення зобов'язання банку, наприклад кошти на поточних рахунках клієнтів, і використовувати вексельний портфель як «вторинні резерви». У разі потреби у ліквідності банк може рефінансуватись в інших комерційних банках, а також у центральному банку у формі переврахування векселів, іншими словами — врахування уже врахованих банком векселів.
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