The contract of commodity credit must be made in writing. Failure to do so makes it invalid (Art. 820 CC RF). Its mandatory conditions include the conditions of his subject, that is, things that are passed into the ownership of the borrower and should be returned to them after the deadline. In accordance with Art. 822 of the Civil Code in the absence of special provisions in the treaty to commercial credit, the rules for the sale, providing requirements for the number, range, completeness, quality, packaging and packing of the goods transferred. Based on the rules of art. 454 and 455 of the Civil Code of such a treaty would be signed only if there is agreement on the subject of the contract, that is, the name and quantity of goods transferred to the loan. In addition, the borrower must agree on terms of quality, variety and completeness of the purchased goods and require the creditor to the strict observance of these rules. Therefore, one of the main points is to specify the name and quantity of goods to be sent in a loan (see die "Warning, Error!"). Conditions are not mandatory, but significant in the agreement may contain a number of other conditions that are no less important for the regulation of relations, although their inclusion in it is not mandatory: the term of the contract, price and amount of the contract, the size and method of payment of interest for using trade credit; responsible parties. The period of repayment of commodity credit is not an essential condition of the contract of the commodity credit, without it he would still be considered prisoners. In this case, the loan amount is returned to the creditor within 30 days from the date Trade Organization requirements for a refund. If the amount of interest the contract is not established, their size is determined by the location of the existing Trade Organization - the lender bank interest rate (refinancing rate) on the day of payment by the borrower of the debt or part thereof. Since interest is charged on the value of transferred goods, it is advisable to specify the price of the goods at the time of his transfer. Otherwise, it will be difficult to determine the amount of interest payable to the lender. Do I need a signature accountant? By entering into the loan contract, should pay special attention to Section 3, Article. 7 of the Federal Law of 21.11.96 № 129-FZ "On Accounting" (hereinafter - the Law on accounting), under which no signature of the chief accountant and financial accounting documents, financial and credit commitments are invalid and should not be taken for execution. A similar requirement is contained in paragraph 14 of the Regulations on Accounting and Financial Reporting in the Russian Federation (approved by Order of the Ministry of Finance from 29.07.98 № 34): "Without the signature of the chief accountant or person authorized by cash and payment documents, financial and loan commitments considered invalid and should not be taken for execution (with the exception of the documents signed by the head of the federal executive power, particularly clearance of which are determined by individual instructions of the Ministry of Finance). Under the financial and credit commitments mean any document financial investment organizations, loan agreements, credit agreements and treaties concluded by product and business loans. " Thus, according to the Law on accountancy for failure to comply with additional requirements for the form of transaction (signature of the Chief Accountant) the transaction is considered invalid. The reason for this may be the provisions of paragraph 1 of Art. 160 Civil Code, which stipulates that the law and other legal acts and agreements of the parties may establish additional requirements that must conform to the shape of the transaction (commission on the form of some form, sealed and the like), and the consequences of their violation. Based on the Law of accountancy of any contract of sale, delivery, and so forth, under which there is a gap in time between the transfer of goods (works, services) and the moment of payment (which is typical for the vast majority of contracts concluded in business) requires the signature of the Chief Accountant, otherwise the contract is invalid. Note that during the action of the Law on accountancy repeatedly disputes whose subject is the requirement to invalidate the loan agreement, loan or other agreements due to lack of signatures accountant. In case of dispute on the validity of transactions undertaken by the organization can maintain its position given below arguments, which essentially boils down to what rights and obligations under civil law transaction entity in accordance with Art. 53 Civil Code takes over their bodies. According to the civil law of the chief accountant is not an organ of a legal entity, and therefore the absence of a contract for the signature does not constitute grounds for declaring the contract null and void. Article 3 of the accountancy states that its objectives are: to provide a uniform accounting of assets, liabilities and business operations undertaken by organizations, drafting and provision of comparable and reliable information about the financial situation of organizations and their income and expenditure, providing the necessary users of accounting reporting. As seen from the norm, called the law does not regulate directly or indirectly, civil relations. Norms art. 7 of the pow-account should be regarded as an element of control of the chief accountant for the compliance of an organization of business operations to the current legislation. Therefore, the treaties signed on behalf of the entity, but without the signature of the Chief Accountant should not be regarded as drawn or transferred in violation of the requirements for their form. This position is shared by courts of arbitration in disputes on the validity of contracts (see Resolution of the Plenum of the Supreme Court number 33 and the Plenum of the Supreme Arbitration Court of the Russian Federation № 14 dated 04.12.2000 "On some issues of practice dealing with disputes related to the handling of bills," Decision Federal Antimonopoly Service of the East-Siberian region on 13.12.2000 on case number A33-3973/00-S1-F02-2651/00-S2). But if you're not ready to argue with the tax authorities, then under contract to make sure that such a treaty was initialed by the chief accountant. Interest and responsibility of the Treaty of commodity credit is compensated. The amount of interest and the order of payment shall be determined by the contract. Interest accrues from the date of transfer of goods to the buyer. If the borrower fails to pay interest for providing trade credit to him may be sanctioned by the lender - collection of interest for the use of foreign funds in accordance with Art. 395 Civil Code. Thus, if the buyer is in delay of payment the goods transferred, then with him at the end of the term of payment shall be collected interest for the use of commercial loans and the interest in the form of penalties for late payment. Borrower must bear in mind that his lack of funds needed to repay the debt under the contract, not a basis for its exemption from payment of interest according to Art. 395 Civil Code. And interest in the established contract amount may be recovered at the request of the seller until the day when the payment must be made (paragraph 16 of Resolution of the Plenum of the Supreme Court number 13, the Plenum of the RF № 14 dated 08.10.1998 "On the practical application of the provisions of the Civil Code of Interest on the use of another's money "). Warning, Error! One of the most common mistakes - lack of guidance specific subject merchandise credit - the form, quality and quantity of goods (for example, the contract states: "Food"). If the range and quantity of goods shall be established by any other documents (most specifications or addenda to the contract), the contract should specify that these documents are an integral part hereof.
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