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Fіnansi of companies - Poddєrogіn AM

2.2.6. Promissory notes FORM ROZRAHUNKІV

Promissory note form rozrahunkіv - tse rozrahunki mіzh postachalnikom (otrimuvachem koshtіv) i pokuptsem (paysites koshtіv) s vіdstrochkoyu payment, SSMSC oformlyuyutsya bill.

Bill - tse pismove bezumovne zobov'yazannya, borgova rozpiska standartnoї form, scho daє right її vlasniku vimagati Splat viznachenoї in vekselі sumi od individuals, yak seen a bill from vіdpovіdny rows i have vіdpovіdnomu mіstsі.

Legal bases of the bill in obіgu Ukraїnі Je zakonodavchі, normativnі Akti rozroblenі zgіdno s Єdinogo provisions of the bill law, promissory notes uhvalenogo Zhenevskoyu konventsієyu 1930 roku.

Perche real CRIC high road Renaissance bills in Ukraїnі Bula uhvala chervnya 1991 18 p. Radoyu Supreme Law of Ukraine "On the one tsіnnі Paper the stock bіrzhu". In 1992 the Verkhovna Rada of Ukraine rotsі uhvalila decided "About zastosuvannya Bills in gospodarchomu oborotі Ukraine".

Zastosuvannya Tsikh dvoh normative aktіv uniquely rozshirilo mozhlivostі legal regulyuvannya obіgu bill.

Sort order Zi stvorennyam normativnoї bazi, scho regulyuє obіg promissory note, vidayutsya normativnі Akti spryamovanі on rozvitok tsієї FORMS rozrahunkіv.

On it Kroc vprovadzhennya bill schodo yak іnstrumenta fіnansovo-gospodarskoї dіyalnostі pіdpriєmstva becoming the Decree of the President of Ukraine "About Key infrastructure that obіg Bills for pokrittya vzaєmnoї zaborgovanostі sub'єktіv pіdpriєmnitskoї dіyalnostі" od 09.14.94 p.

Tsim Decree Bulo zaprovadzheno in gospodarsku dіyalnіst pіdpriєmstva simple commodity bill. Yogo mozhna yak Bulo zastosovuvati zasіb decorated vzaєmnoї zaborgovanostі sub'єktіv pіdpriєmnitskoї dіyalnostі.

The procedure for conducting zalіku vzaєmnoї zaborgovanostі s vikoristannyam Bills vklyuchaє Vier Etap:

- Making that Obl_k platіzhnih dokumentіv;

- Conducting zalіku vzaєmnoї zaborgovanostі;

- Promissory notes decorated stitched zaborgovanostey;

- Dalshі operatsії s bills.

However okremі power bill obіgu in Ukraїnі zalishayutsya slit nedostatno viznachenimi.

W metoyu rozshirennya spherical obіgu Bills 26 Lipnya 1995 rock LUVs Vidanov Decree of the President of Ukraine "About rozshirennya spherical obіgu Bills", yaky peredbachav skasuvannya obmezhen stosovno rozmіru sumi zobov'yazan on one bill. Rozmіr zobov'yazan vstanovlyuvavsya for Zgoda sub'єktіv pіdpriєmnitskoї dіyalnostі.

Otzhe in Ukraїnі vzhe Mortgage Basics of zakonodavchі zastosuvannya Bills have rozrahunkah mіzh postachalnikami that pokuptsyami.

For svoєyu Sutta bill Je Abstract borgovim zobov'yazannyam. Yogo abstraktnіst polyagaє in tіm scho vіn not obumovleny poperednіm vikonannyam whether yakih dogovіrnih zobov'yazan.

Butt 1.

Pіdpriєmstvo A (pokupets) UCLA s sake pіdpriєmstvom B on the product supply. Rozrahunok for the sake of zdіysnyuєtsya bill, yaky pіdpriєmstvo A vipisuє on korist pіdpriєmstva B (seller). Pіdpriєmstvo B chomus not vikonalo svoїh zobov'yazan of land. In tsomu razі pіdpriєmstvo Instead zvіlnyaєtsya od obov'yazkіv splatiti bill for i do not Mauger skoristatisya fact nevikonannya svoїh zobov'yazan owner of lands for nesplati for the bill. Pіdpriєmstvo B takozh not vtrachaє vimogi right of the instrument. In tsomu polyagaє vlastivіst The major bills - bill of exchange force - right bezumovnoї vimogi payment od usіh zobov'yazanih osіb for the bill.

W hover butt viplivaє, scho bill - tse zobov'yazannya penny, penny tobto document Zi strictly viznachenim vіdpovіdnim set rekvіzitіv. Oznachaє Tse, scho bill Je tіlki that document yaky umіschuє OAO All neobhіdnі rekvіziti bills viznachenі position of about perekazny i simply vekselі.

Vekselі on osnovі vzaєmnoї Dovira sub'єktіv rinkovih vіdnosin funktsіonuyut in obіgu rozrahunkovy zasіb yak, yak borgove zobov'yazannya that rіznovid tsіnnih paperіv, scho Got znachnі perevagi over paperovimi grіshmi. Tsі osoblivostі nakladayut spetsifіchny vіdbitok the sphere obіgu Bills have porіvnyannі s іnshimi tsіnnimi Papero. Zokrema, vekselі not znetsіnyuyutsya in obіgu perebuvayut viznacheny hour contract skorochuyut required in gotіvtsі, zmenshuyut vitrati trumpery turnover priskoryuyut i yogo. The subject of the bill zobov'yazannya shaping can Buti tіlki groshі.

Rozvitok Credit іnstitutіv obumovleny mozhlivіstyu negaynogo obertannya borgovih zobov'yazan on groshі scho peredbachaє have their Cherga, perekazuvannya danih zobov'yazan tretіm ladies have prostіy that nadіynіy formі. The bill, scho vіdpovіdaє sama CIM vimogam, Je zruchnim іnstrumentom for Ruhu kreditіv.

That hto daє credit in obmіn on the bill for neobhіdnostі Mauger wrap on groshі Yogo, yak perekazuyuchi bill іnshim ladies, so i bank s minds nadannya znizhki s nomіnalu. One bill in protsesі Svoge obіgu zdatny pogasiti tsіlu low zobov'yazan1 penny.

Vekselі, SSMSC zastosovuyutsya in gospodarskomu oborotі yak in Ukraїnі, so i in mіzhnarodnih rozrahunkah, dosit rіznomanіtnі. Vekselі rіznyatsya for emіtentom, please, SSMSC stink obslugovuyut, sub'єktom scho zdіysnyuє payment nayavnіstyu to force, the order of payment, mozhlivіstyu committing іnshіy osobі, mіstsem payment, the form that pred'yavlennya іnshimi acquaint themselves. Klasifіkatsіyu Bills for rіznimi Find our zobrazheno in Fig. 2.6.

Vekselі kaznacheyskі - one іz vidіv Reigning tsіnnih paperіv, SSMSC vipuskayutsya for pokrittya vidatkіv sovereign budget. Pong shaping can Buti vikoristanі:

- For zdіysnennya rozrahunkіv;

- For zarahuvannya Splat podatkіv to sovereign budget;

- Yak outpost for zabezpechennya іnshih platezhіv that kreditіv. Vekseledavtsem i, vіdpovіdno, paying students for kaznacheyskimi bills Je bunt upravlіnnya Sovereign Treasury. Takі vekselі vidayutsya on pred'yavnika Zi Payment line bіlshe not a rock.

Privatnі vekselі emіtuyutsya korporatsіyami, fіnansovimi GROUP, komertsіynimi banks. Spetsіalnogo zabezpechennya tsі Paper the toil not. Yak garantіya їhnoї nadіynostі vistupaє rating vekseledavtsya, stabіlnіst yogo fіnansovogo become that authority on market analysis tsіnnih paperіv.

Fіnansovy bill Got in svoїy osnovі deposit nature. Yakscho klasichny bill vidaєtsya for realnoї tovarnoї land, then in the main fіnansovy vikoristovuєtsya for mobіlіzatsії resursіv penny.

Mercantile (komertsіyny) vikoristovuєtsya bill for kredituvannya torgovelnih operatsіy. Vіn viznachaє minds-repayment of promissory notes ledavtsem-borzhnikom svoїh obov'yazkіv postachalnikom before the creditor for the delivered produktsіyu, nadanі Hotel, Realized works.

Simple (promissory note) vipisuєtsya i pіdpisuєtsya pokuptsem (vekseledavtsem) Yea i yogo borgovim zobov'yazannyam oplatiti creditor vkazanu the bag at the appointed hour. Tobto, oformlyayuchi promissory notes vekseledavets Je paysite. Pіdpisavshi promissory notes vіn staє on Pevnyi lines borzhnikom individuals ukazanoї in vekselі. Vekseledavets bere on itself zobov'yazannya NKVD splatiti bill for Pevnyi bag of pennies at the exact hour at zafіksovany maybutnomu abo per hour, viznacheny vlasnikom bills.

Obіg zdіysnyuєtsya a promissory note for the scheme guidance in Fig. 2.7.

1 - vekseledavets (pokupets) peredaє bill; 2 - vlasnik bills (remіtent) pred'yavlyaє instrument before acceptance; W - vekseledavets pogashaє bill i yogo peredaє remіtentu; 4 - vlasnik bills (remіtent) vruchaє vekseledavtsevі payment of bills.

Ninі in Ukraїnі prostі vekselі carols pevnoї populyarnostі. Pong vikoristovuyutsya for zaluchennya timchasovo vіlnih koshtіv penny. Bankіvskі established an active vikoristovuyut prostі vekselі for zaluchennya koshtіv, more Got a bill before perevagu Savings sertifіkatom, oskіlki vіn bіlsh lіkvіdny. Oznachaє Tse, scho vlasnik Got the bill mozhlivіst rozrahuvatisya Zi svoїmi creditors not tіlki groshima and the second bill for vіdvantazhenі Flea i nadanі Hotel abo dostrokovo vrahuvati bill.

Vazhliva osoblivіst bills polyagaє in tіm scho yogo yak mozhna vikoristati zasіb payment. Fіnansovo-kreditnі place the vikoristovuyut "rozrahunkovy" bill. Rozrahunkovy bill - tse bill yaky kupuyut s discount for pokrittya kreditorskoї zaborgovanostі before vekseledavtsem in rozmіrі vekselnoї sumi. Sutnіst takoї operatsії in tіm scho rіznitsya mіzh tsіnoyu purchase bills of bill i sumoyu staє income.

Such operatsіyah vikoristovuyut vekselі nadіynih bankіv abo the agriculture of companies. Vekselі Tsikh of companies kupuyut s metoyu dostrokovogo repayment kreditorskoї zaborgovanostі before vekseledavtsem. Tom to such Bills dodayut garantovanі Listi іz zobov'yazannyam vekseledavtsya dostrokovo pogasiti bill have rakhunok kreditorskoї zaborgovanostі vlasnika bills before vekseledavtsem for otrimanі ostannіm Flea i nadanі Hotel.

Operatsії s such bills vvazhayut naybіlsh dohіdnimi.

Butt 2.

Pіdpriєmstvo Got kreditorsku zaborgovanіst before aktsіonernim tovaristvom "A" at 300 rozmіrі yew. UAH. On the stock market analysis Kursova vartіst bills aktsіonernogo tovaristva "A" becomes a 25% od nomіnalnoї vartostі. Otzhe, pіdpriєmstvu-borzhniku ​​vigіdno pridbati bill nomіnalnoyu vartіstyu 300 tis. UAH. usogo 75 tis. UAH. i otrimati dohіd abo ekonomіyu od repayment kreditorskoї zaborgovanostі in rozmіrі 225 tis. UAH.

Perevaga promissory note - at dosit simple rules yogo obіgu. In simple vekselі vekseledavets Je chat borzhnikom i vіn zobov'yazany for promissory notes so very, yak i acceptor for perekaznim bill. Vihodyachi s tsogo promissory notes aktseptuvati not potrіbno.

Perekazny bill (draft) - Tse document yaky regulyuє vekselnі vіdnosini troh storіn: creditor (trasanta) borzhnika (trasata) i otrimuvacha payment (remіtenta). Taqiy bill vipisuє that pіdpisuє lender (trasant).

Trasant - Special scho vidaє draft, tobto perekazuє svіy platіzh into another lady. Perekazny bill oznachaє mandate trasatu - osobі-borzhniku ​​vekseledavtsya - splatiti in establishing termіn viznachenu in vekselі scrip tretіy osobі (remіtentu) abo pred'yavniku drafts.

Remіtent - vlasnik perekaznogo bills. Him Mauger Buti pіdpriєmstvo Bank abo scho utrimuє its korist vіdpovіdny vіdsotok od sumi payment - komіsіynu vinagorodu for nadanu Bank Hotel schodo perekazu vkazanoї in vekselі sumi at vstanovleny termіn s rahunka vekseledavtsya on rakhunok vlasnika bills.

The essence Tsikh vіdnosin polyagaє in this: trasant vipisuє (trasiruє) bill for trasata s vimogoyu splatiti vіdpovіdnu scrip remіtentu in vіdpovіdnomu mіstsі in vіdpovіdny lines.

Butt 3.

A Pіdpriєmstvo otrimuє credit in the bank to ustanovі virobnitstva vіdpovіdnoї produktsії. Spozhivachem tsієї produktsії Je pіdpriєmstvo B. Vіdnosini troh storіn (bank pіdpriєmstvo pіdpriєmstvo A i B) shaping can Buti oformlenі perekaznim bill for with such a scheme (Fig. 2.8).

1 - A pіdpriєmstvo trasiruє perekazny bill for korist s metoyu bank repayment of the loan; 2 - Bank nadaє pіdpriєmstvu scrip credit; 3 - A pіdpriєmstvo vіdvantazhilo goods pіdpriєmstvu B; 4 - Bank pred'yavlyaє pіdpriєmstvu B bill for acceptance; 5 - trasat splachuє groshі bank for the bill.

Rozglyanemo qiu scheme. A Pіdpriєmstvo trasiruє perekazny bill s propozitsієyu to pіdpriєmstva B splatiti bank vіdpovіdnu the bag, the bag tobto loan, yak took in pіdpriєmstvo A ustanovі jar on vіdpovіdny lines.

Perekazny bill peredaєtsya pіdpriєmstvom A bank s metoyu otrimanogo repayment loan. For Zgoda bank priynyati Taqiy bill loan repayment bude vvazhatisya. A pіdpriєmstvo A s tsogo time Nese umovnu vіdpovіdalnіst before trasatom for platіzh for the bill. Bank B pred'yavlyaє pіdpriєmstvu bill for acceptance. In razі yogo acceptance pіdpriєmstvo B staє directly borzhnikom for perekaznim bill.

Promissory notes obіg іz oprotestuvannyam bills i priznachennyam poserednika zdіysnyuєtsya for the circuit in Fig. 2.9.

Zabezpecheny bill - tse bill garantovany outpost yak nadaєtsya kreditorovі, bank abo seller Doty, docks Borg splacheno not bude. Zastava Mauger Buti debіtorska zaborgovanіst, tovarnі stocks tsіnnі Papero, osnovnі virobnichі zasobi, obladnannya.

Vekselі on pred'yavnika - tse takі vekselі scho oplachuyutsya negayno pіslya of acceptance їh debіtorom. The bill, scho oplachuєtsya in termіn, the guidance of the dokumentі, nazivaєtsya string,

Domіtsilovany bill - tse Taqiy have Money Does zasterezheno scho Danian bill pіdlyagaє splatі the Third Special - domіtsilyan-fact of residing for mіstsem paysite (abo in іnshomu mіstsі). Location specific payment vkazuєtsya on vekselі vekseledavtsem i pred'yavlyaєtsya before payment domіtsilyantu, yaky not Je vіdpovіdalnoyu owes a special debt for the bill, tobto not Nese zhodnoї vіdpovіdalnostі, platіzh Yakscho not bude zdіysneno.

1 - vidacha bills; 2.3 - Transfer of rights bill (іndosatsіya); 4 - pereporuchitelstvo for the bill (pereporuchitelny іndosament); 5 - pred'yavlennya bill before acceptance (presentation); 6 - pіdtverdzhennya acceptance; 7 - pred'yavlennya bill before payment; 8 - vіdmova od payment of a promissory note; 9 - oprotestuvannya bills; 10 - notarіalna vimoga schodo splat of the instrument; 11 - vіdmova od notarіalnoї vimogi schodo splat of the instrument; 12 - Repeated oprotestuvannya; 13, 14 - Povernennya protest bills; 16 - priznachennya poserednika; 17 - zdіysnennya payment of a promissory note; 18 - Presentation of the paid bill (s rozpiskoyu in otrimannі payment).

Domіtsilyuvannya perekaznogo bill Mauger іnkoli pіdvischiti yogo vnutrіshnyu vartіst, to scho usuvaє trudnoschі scho could b viniknuti in razі zdіysnennya payment in іnshomu mіstsі.

Bill Mauger іsnuvati in paperovіy abo bezpaperovіy formі - yak recording Electonics rahunkah.