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Fіnansi of companies - Poddєrogіn AM
2.2.5. ROZRAHUNKI letter of credit
Letter of credit - tse rozrahunkovy document іz doruchennyam odnієї kreditnoї place the іnshіy zdіysniti for rakhunok spetsіalno zadeponovanih koshtіv payment consignment dokumentіv for vіdvantazheny goods.
Letter of credit in zastosovuєtsya rozrahunkah mіzh postachalnikami i pokuptsyami. Documents postachalnika oplachuyutsya Bank tіlki on minds peredbachenih in akreditivnіy zayavі pokuptsya.
Koli vikoristovuyut akreditivnu rozrahunkіv form, payment for dokumentіv vіdvantazheny product nadanі Hotel zdіysnyuєtsya abo in bankіvskіy ustanovі postachalnika for rakhunok paysite koshtіv there zadeponovanih for tsієї methylation, abo in a jar paysite - because titles garantovany letter of credit. Akreditivna form rozrahunku garantuє platіzh postachalniku. Tsya form rozrahunkіv zastosovuєtsya for nayavnostі lands mіzh postachalnikom i paysite schodo takoї FORMS rozrahunkіv.
Postachalnik podaє the bank scho yogo obslugovuє, said іz zaznachennyam minds vikoristannya zadeponovanih koshtіv (Vlasnyi abo zaluchenih). Letter of credit for vіdkrivaєtsya rozrahunkіv tіlki s one particular postachalnikom. Yogo not mozhna vikoristovuvati for rozrahunkіv s іnshimi postachalnikami chi for viplati gotіvkoyu pennies. Chinnіst letter of credit, yak usually not perevischuє 15 dnіv s time vіdkrittya. Paysites Nada right zmіnyuvati minds letter of credit, dostrokovo vіdklikati nevikoristanі Costa. Pіslya Notification about vіdkrittya letter of credit postachalnik vіdvantazhuє goods i do not pіznіshe troh robochem dnіv pіslya tsogo podaє to install bank reєstri rahunkіv i transportnі abo INSHI document SSMSC pіdtverdzhuyut vіdvantazhennya. Koli vіdpovіdayut minds document and letter of credit, the day Costa zarahovuyutsya on rakhunok postachalnika.
Іsnuє kіlka vidіv akreditivіv.
Coverages - tse Taqiy letter of credit, yaky peredbachaє poperednє deponuvannya koshtіv. In tsomu paysite razі Bank (Bank-emіtent) spisuє Costa s rozrahunkovogo rahunka paysite i perekazuє tsі Costa postachalnika the bank (bank-vikonavets) on okremy carrying rakhunok "letter of credit".
Deponuvannya koshtіv in ustanovі bank postachalnika mozhna zdіysniti takozh i rakhunok for loan otrimanogo paysites in bankuєmіtentі. Cons for skin specific letter of credit mozhna vikoristati tіlki odne dzherelo payments tobto vistavlyati chastkovo letter of credit for rakhunok vlasnik koshtіv and chastkovo for rakhunok loan not dozvolyaєtsya.
Nepokrity - tse letter of credit, if platezhі postachalniku garantuє Bank. In this razі platnik zvertaєtsya to Svoge bank s klopotannyam vistaviti for Demba garantovany letter of credit. Tacke klopotannya bank emіtent zadovolnyaє tіlki stosovno platospromozhnih klієntіv i minds of vstanovlennya mіzh klієntom i bank yaky vіdkrivaє letter of credit, korespondentskih vіdnosin.
Vіdkrivayuchi garantovany letter of credit, bank emіtent daє bank vikonavtsyu right spisuvati platezhі on korist postachalnika - otrimuvacha koshtіv zi Svoge korespondentskogo rahunka.
Vіdzivny - tse letter of credit, yaky Mauger Buti zmіneny abo anulovany bank emіtentom on vimogu pokuptsya without poperednogo pogodzhennya s postachalnikom. Ale bank vikonavets guilty oplatiti document SSMSC boule vistavlenі postachalnikom i priynyatі bank to otrimannya ostannіm Notification about zmіnu chi anulyuvannya letter of credit.
Bezvіdrivny - tse letter of credit, yaky not mozhna zmіniti abo anulyuvati without Zgoda postachalnika on korist MDM Bulo vіdkrito letter of credit.
Vikoristannya akreditivnoї FORMS rozrahunkіv obumovlyuєtsya in ugodі mіzh postachalnikom i pokuptsem in yakіy ukazuyut konkretnі rozrahunkіv minds of letter of credit, lines of Yogo dії, type the letter of credit, sposіb vikonannya yogo bank postachalnika i pokuptsya.
Pіdstavoyu for vіdkrittya letter of credit paysites Je Notification postachalnika about gotovnіst to vіdvantazhennya product. For vіdkrittya letter of credit platnik podaє in bank said vstanovlenogo zrazka s neobhіdnimi rekvіzitami (number of contract zgіdno s Yakima vіdkrivaєtsya letter of credit; termіn chinnostі letter of credit; rakhunok paysite i bank yaky yogo obslugovuє; document zgіdno s yakimi zdіysnyuyutsya viplati for the letter of credit, lines of їh filed; that kind of letter of credit letter of credit scrip).
Zakrittya letter of credit in the bank postachalnika zdіysnyuєtsya:
to declare postachalnika schodo vіdmovi od further vikoristannya letter of credit to zakіnchennya termіnu yogo chinnostі;
pіslya zakіnchennya termіnu chinnostі letter of credit;
to declare pokuptsya about vіdklikannya letter of credit povnіstyu abo chastkovo.
Letter of credit zakrivaєtsya day otrimannya Notification od bank emіtenta.
Nevikoristana scrip povertaєtsya letter of credit bank for paysite zarahuvannya on rakhunok, s yakogo deponuvalisya Costa.
Scheme zdіysnennya rahunkіv s vikoristannyam akreditivnoї FORMS imposed in Fig. 2.4.

1 - pokupets doruchaє bank scho yogo obslugovuє, vіdkriti letter of credit; 2 - Bank pokuptsya vіdkrivaє letter of credit; 3 - Bank pokuptsya spovіschaє pokuptsya about vіdkrittya letter of credit; 4 - Bank pokuptsya povіdomlyaє Bank postachalnika about vіdkrittya postachalniku letter of credit on a particular scrip; 5 - Bank postachalnika spovіschaє postachalnika about vіdkrittya letter of credit; 6 - vіdvantazhennya product; 7 - pokupets povіdomlyaє bank letter of credit about vikonannya minds, tobto daє mandate to rozkrittya letter of credit; 8 - Bank pokuptsya perekazuє bank postachalnika scrip koshtіv s letter of credit; 9 - Bank postachalnika zarahovuє Costa on rakhunok postachalnika; 10 - Bank postachalnika povіdomlyaє about tse klієnta Svoge.
Akreditivna form rozrahunku daє postachalniku vpevnenіst scho bude vіdvantazheny goods svoєchasno paid.
For postachalnikіv (otrimuvachіv koshtіv) akreditivna form rozrahunkіv nadіyna, vіdnosno simple i privabliva, oskіlki garantuє payment.
Pokuptsyam rozrahunki vikoristannyam s letter of credit not vigіdnі, more on Pevnyi hour Costa viluchayutsya s turnover, scho pogіrshuє fіnansove encampment of companies-pokuptsіv.
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