home Other disciplines books Mіzhnarodnі rozrahunki that valyutnі operatsії - Savluk M.І.

Mіzhnarodnі rozrahunki that valyutnі operatsії - Savluk M.І.

4.2. Avansovі platezhі

In mіzhnarodnіy praktitsі rozrahunkіv avansovі platezhі Je naybіlsh vigіdnoyu forms for eksportera. Advance - tse penny scrip Mainova tsіnnіst abo, yak peredaєtsya pokuptsem prodavtsevі to vіdvantazhennya product in rakhunok vikonannya zobov'yazan per contract. Otzhe, Mauger Buti in advance groshovіy i tovarnіy forms. Advance the commodity form peredbachaє sent messages іmporterom eksporteru sirovinnih materіalіv abo komplektuyuchih, neobhіdnih for vigotovlennya obladnannya of order.

Penny form of advance payment peredbachaє Splat pokuptsem uzgodzhenoї of contract in sumi nalezhnih rakhunok for the contract to platezhіv vіdvantazhennya product (nadannya Hotel) and іnodі navіt up cob vikonannya contract.

In svіtovіy praktitsі rozrahunkіv avansovі platezhі vikoristovuyutsya, Yakscho:

• the seller does not have vpevneny platospromozhnostі pokuptsya;
• Ekonomichna i polіtichna situatsіya in kraїnі pokuptsya nestabіlna;
• when postavtsі expensive obladnannya (korablіv, lіtakіv), yak vigotovlene for іndivіdualnim of order;
• for deliveries rіdkіsnih defіtsitnih tovarіv and takozh tovarіv strategіchnogo priznachennya (Nuclear Fuel type, zbroї);
• in razі dosit trivalih strokіv dії contract.

Advance nadavatisya Mauger yak at rozmіrі povnoї vartostі contract (of order), so i have viglyadі chastki, vіdpovіdnogo vіdsotka od neї. For eksportera nayvigіdnіshim Je advance platіzh on zagalnu scrip contract abo poperednya payment. In tsomu razі eksporter dostatno zahischeny od riziku of scho іnozemny pokupets vіdmovitsya bude abo nespromozhnim zaplatiti of goods, yaky vzhe vіdvantazheny Yomou. Advance zagalnu scrip contract oznachaє takozh, scho eksporter otrimuє in svoє rozporyadzhennya vіlnі Costa, SSMSC vіn Mauger vikoristati on zakupіvlyu sirovini, viplatu zarobіtnoї pay, tehnіchne equipping pіdpriєmstva toscho. Bіlshe of poperednya payment zvіlnyaє postachalnika od neobhіdnostі zvertatisya to the bank for a loan Zi Splat vіdsotkіv that іnshih vitrat koristuvannya for him.

W іnshogo side, advance navіt in rozmіrі vіdpovіdnogo vіdsotka od sumi contract sluguє zasobom zabezpechennya zobov'yazan, priynyatih pokuptsem for the contract. In razі vіdmovi priynyati of order goods postachalnik Got him right otrimany advance vikoristati on vіdshkoduvannya zbitkіv.

Before Obviously nedolіkіv tsієї FORMS rozrahunkіv nalezhit Complex rizik іmportera: rizik of scho eksporter not deliver the goods abo deliver nesvoєchasno i zovsіm іnshoї of Quality chi spetsifіkatsії. Krіm of torn down vikonannya zobov'yazan eksportera for contract Mauger article in viglyadі nedotrimannya assortment of product, scho postavlyaєtsya and minds takozh i pakuvannya transportuvannya scho Mauger prizvesti to viznannya nekonditsіynim product. In this razі іmporter rizikuє vtratiti advance (abo yogo rotate through trivaly hour for rіshennyam court) i materіalnu kompensatsіyu. Advance platіzh oznachaє takozh, scho іmporter kredituє delivery on vіdpovіdny perіod before yak vіn fіzichno otrimaє goods from svoє rozporyadzhennya.

Vid advance the neobhіdno vіdrіznyati zavdatok i vіdstupnі. Zavdatok, yak i advance vidaєtsya in rakhunok Sumi, yak vkazana in dogovorі. In razі nevikonannya minds contract counterparty, scho giving zavdatok, vіn vtrachaє Povny zavdatku the bag. Yakscho Well nevikonannya zobov'yazan for contract viyavitsya s side side, scho otrimala zavdatok then tsya yogo party zobov'yazana rotate at podvіynomu rozmіrі. So rank, zavdatok not zvіlnyaє side, yak not vikonala dogovіr, od vіdshkoduvannya zbitkіv іnshіy storonі.

Vіdstupnі yavlyayutsya him obumovlenu in dogovorі scrip, yak Splat counterparty zvіlnyaєtsya od Mark as currently zobov'yazan of contract without vіdshkoduvannya dodatkovih zbitkіv іnshіy storonі. So rank, advance Yakscho i zavdatok sponukayut kontragentіv to svoєchasnogo vikonannya agreement, the vіdstupnі, navpaki at vіdpovіdnih obstavinah mozhut poslabiti vikonannya stimulated to contract.

Advance platіzh in rozmіrі zagalnoї vartostі vikoristovuєtsya contract, if:

• Monetary zakonodavstvo th currency control authorities Kraina pokuptsya dopuskayut avansovі platezhі rozmіrі at 100% vartostі contract;
• vіdsutnі derzhavnі obmezhennya abo zaborona on іmport / eksport tovarіv;
• Got plenty іmporter lіkvіdnih resursіv zdіysnennya for advance payment;
• Cena tovarіv scho kupuyutsya for Relief avansovoї FORMS rozrahunkіv, vіdnosno small in zagalnomu oborotі koshtіv іmportera.

In mіzhnarodnіy torgіvlі rozrahunki formі in advance for the Total value contract vikoristovuyutsya vіdnosno rіdko scho poyasnyuєtsya troma main reasons. According au-Perche, in zv'yazku s posilennyam konkurentsії tovarovirobnikіv i napovnennyam commodity market analysis alongside tovarіv sformuvavsya stіyky "rinok pokuptsya" th eksporteri zmushenі pristosovuvatis to іnteresіv іmporterіv oplatі when commodity supplies. Alternatively, eksporteri perevazhno toil not cope bezposeredno s kіntsevimi spozhivachami abo great operators of market analysis and s poserednikami, SSMSC zdebіlshogo not toil dostatno Vlasnyi resursіv to 100% poperednoї payment. In tretє, samі prodavtsі not zavzhdi pogodzhuyutsya on qiu form rozrahunkіv, oskіlki Won obumovlyuє nadannya іmporteru digit znizhok factuality. Statistics svіdchit scho avansovі platezhі for zovnіshnotorgovelnimi contracts have pіdsumku mozhut zniziti real tsіnu product by 5-7% for rakhunok znizhki, yak otrimuyut Username Lost Password.

On vіdmіnu od mіzhnarodnoї practices, Ukraїnі at rozrahunkah for іmportom bunt vimogoyu іnozemnogo partner Je otrimannya advances on Total value contract, scho s pov'yazano nedovіroyu to power in the tsіlomu. When tsomu, zdіysnyuyuchi advance platіzh, ukrainian іmporter practical kredituє іnozemnogo partner in the contract have not bagatoh vipadkah vimagayuchi znizhki to sell tsіni nadany product for credit. Yakscho Well Umov znizhki tsіni all are vklyuchaєtsya to the contract, that really won zovsіm not vіdpovіdaє note vtratam, yakih zaznayut Ukrainian pіdpriєmstva at 100 vіdsotkovomu vіdvolіkannі svoїh obіgovih koshtіv.

Avansovі platezhі scho deprivation pokrivayut Chastain sumi contract dosit poshirenі in mіzhnarodnіy torgіvlі. When tsomu mainly Chastain Payments Seller otrimuє pіslya vіdvantazhennya product, vikoristovuyuchi INSHI FORMS rozrahunkіv, platіzhnі that fіnansovі іnstrumenti. Napriklad 5-10% vartostі contract splachuyutsya in formі advances, and Rasht - at formі vіdkritogo rahunku abo letter of credit. Іnodі avansovі platezhі bezposeredno zdіysnyuyutsya in furrows akreditivіv (at vikoristannі letter of credit 's Cervone zasterezhennyam ").

Svіtova practice svіdchit scho avansovі platezhі, yak usually stanovlyat 10-30% sumi contract. When tsomu Chastina contract scho avansuєtsya, deposits od priznachennya advances. So, Yakscho vidaєtsya zavdatok have rakhunok Sumi, scho vkazana in dogovorі then vіn dorіvnyuє zazvichay 10-15% sumi contract. Advance іmportera on vikonannya spetsіalnogo of order abo popovnennya obіgovogo kapіtalu eksportera dosyagaє 30-50% sumі contract. Vodnochase advance yak rozrahunkіv form of contracts s ​​dovgostrokovim partner abo on osnovі mіzhderzhavnih lands Mauger dosyagati 100% sumi contract. Іnodі in kontraktі peredbachaєtsya splat advance the kіlkoma vneskami: napriklad 10-20% vartostі of order - when i pіdpisannі contract 15% - pіslya filed tehnіchnoї dokumentatsії. Tsei method Got titles poetapnih platezhіv.

Advance splachuєtsya protyagom vіdpovіdnogo string s Dachi pіdpisannya contract. When postachannyah vidіv folding machines obladnannya i s the great lines virobnitstva contract nabuvaє chinnostі pіslya perekazu pokuptsem advance payment, yaky viplachuєtsya protyagom 30-90 dnіv s Dachi pіdpisannya contract. In kontraktі takozh obumovlyuєtsya through yaky hour promіzhok pіslya Splat advance the Buda zdіysneno product delivery. Yak usually advance through realіzuєtsya bankіvsky perekaz (vikoristovuyutsya takozh th INSHI іnstrumenti - checks).

Rozmіr advance the payment for otrimannya viznachaєtsya obumovlenoyu in dogovorі rates have vіdsotkah rіchnih at tsomu vіdsotki on korist pokuptsya narahovuyutsya s perekazuvannya days in advance of dati realnoї delivery. However chastіshe vіdsotkova rate at kontraktі not vkazuєtsya and vrahovuєtsya parties at uzgodzhennі tsіni product, tobto through znizhennya tsіni on rozmіr vitrat, pov'yazanih s nadannyam advances.

Pogashaєtsya advance Shlyakhov zalіku at postavtsі product. Tsya Umov guilty Buti svoєchasno zafіksovana in kontraktі. When postavtsі product partіyami advance Mauger Buti on oblіku to ostannoї delivery when i pogashatisya kіntsevih rozrahunkah. Advance ratsіonalno pogashati in vіdpovіdnіy chasttsі od kozhnoї delivery. In tsomu razі mozhlivі two ways: proportsіyny, if at kozhnіy postavtsі pogashaєtsya Chastina an advance vіdpovіdna yogo chastinі in vartostі product, i Progressive, if vіdsotok repayment advance the dermal s by a new supply of proportsіyno zrostaє.

When іnshih rіvnih minds for іmportera bіlsh vigіdny Taqiy sposіb repayment of an advance yaky zvodit to mіnіmumu real strings avansuvannya eksportera him. For eksportera bіlsh vigіdno, Yakscho advance pogashaєtsya at rozrahunkah for ostannє vіdvantazhennya product, oskіlki Tsey sposіb zabezpechuє naybіlsh trivale koristuvannya advance i povnіstyu strahuє od mozhlivih vtrat in razі vіdmovi pokuptsya od partіy the following items.

Oskіlki advance platіzh pov'yazany for pokuptsya Zi digit rizikom at Yogo vikoristannі vіn often vimagaє vistavlennya on itself garantії pershoklasnogo Bank (garantії Povernennya advance the abo garantії neobhіdnogo vikonannya contract).

In mіzhnarodny praktitsі, Especially in kraїnah Zahіdnoї Єvropi, avansovі platezhі i tim bіlsh poperednya charge koristuyutsya a spreading populyarnіstyu. All bіlsha Chastina lands on ukladaєtsya minds rozstrochki payment.

On vіdmіnu od єvropeyskih kraїn in Ukraїnі avansovі platezhі zastosovuyutsya uniquely chastіshe. Tse obumovlyuєtsya these reasons:

• by au-Perche, Ukrainian pіdpriєmstva slit tіlki carols vіdpovіdnogo dosvіdu in zovnіshnotorgovelnіy dіyalnostі Yea i novachkami on svіtovih Rink. W side іnozemnih fіrm to have little Dovira, i to fіrmi vimagayut 100 vіdsotkovih platezhіv advance;
• Alternatively, samі Ukrainian pіdpriєmstva nedostatno Yurydychna zahischenі, i tse zmushuє їh perestrahovuvatis, vimagayuchi 100 vіdsotkovogo advance payment od svoїh pokuptsіv. Napolyagayuchi on the advance platezhі, stink obmezhuyut Quantity potentsіynih partnerіv and takozh zmenshuyut svіy Prybutok for rakhunok znizhennya tsіni product. Krіm of vіdpovіdno to Іnstruktsії Derzhavnoї podatkovoї admіnіstratsії Ukraine "About the order i vіdrahuvannya splat podatku on Dodanim vartіst" avansovі platezhі, otrimanі ukraїnskimi pіdpriєmstvami od іnozemnih i vіtchiznyanih osіb have rakhunok maybutnogo eksportu tovarіv, robіt i poslug, opodatkovuyutsya on Dodanim vartіst. Vinyatkami Je deprivation avansovі platezhі item, SSMSC not opodatkovuyutsya MPE vіdpovіdno to the law of Ukraine "On podatok on Dodanim vartіst".

Oznachaє Tse, scho pіdpriєmstvo-eksporter guilty vіdvolіkati s obіgu i pererahovuvati to budget Chastain koshtіv od otrimanih avansіv to time factuality vіdvantazhennya produktsії on eksport. W іnshogo side, non-delivery of the goods at razі eksporter Mauger vіdchuti trudnoschі s Povernennya pokuptsevі otrimanogo advances in povnіy sumі through zatrimku abo nemozhlivіst Povernennya s budget ranіshe pererahovanih koshtіv.