The act of acceptance of the transfer of the organization's bill of exchange. Filling in the act when accepting and transferring bills according to the sample

A bill of exchange is a security that confirms the promissory note of the person who issued it. In the general case, this security can simultaneously serve as a means of payment, a debt obligation and an investment money security.

When concluding contracts for the purchase and sale of securities, contracts of a bill of exchange, transfer against payment under contracts of purchase and sale of goods and materials, the transfer of bills from one side to the other takes place. The fact of a change in the owner of a security is documented by an endorsement (an inscription on the back of a bill), as well as an act of acceptance and transfer of a bill of exchange. The document is drawn up in two copies and signed by the parties to the transaction.

In the event of disputes between the parties to the agreement, including judicial ones, the presence of a perfect endorsement and a signed acceptance certificate of a bill of exchange (or other security) will help defend the rights of the drawer regarding the existence and validity of the rights of the holder of the bill. In addition, the acceptance certificate is the primary document for reflecting the transfer of a bill of exchange in accounting and tax accounting.

Contents of the bill of exchange acceptance certificate: sample document

In the document, it is necessary to indicate the reasons for the transfer, as well as to record the absence of mutual claims between the parties. A standard sample of an act of acceptance and transfer of a bill of exchange must include individual characteristics of the transferred security, such as:

• date and place of its compilation;
• series and number;
• quantity;
• par value in rubles;
• payment term;
• the total value of the securities.

Also, the document must reflect the date of transfer of securities and the details of the parties.

It should be noted that if the securities are transferred as payment under the purchase and sale agreement for goods and materials, then the VAT amount should be highlighted in the bill of exchange acceptance certificate. Otherwise, the tax inspectorate may refuse to deduct, since in the payment order, when paying by bill of exchange, it is indicated in the purpose of payment "without VAT".

Have you ever received a bill? Do you know how to arrange his transfer? I will tell you what a sample of a bill of exchange acceptance act, relevant for 2019, looks like, and find out if there are any pitfalls here.

You can fill in the deed form manually, but in the era of advanced technologies it is more convenient to do this electronically. The sample form is downloaded from the link

What is a bill

The debtor who issued the promissory note undertakes to pay its holder a certain amount within the agreed period. Interest may be charged on the debt.

Debt paper can be plain or transferable (draft):

1. Simple payment is paid by the debtor personally;
2. To pay the bill, the debtor attracts a third party and asks him to transfer funds to the holder.

Advantages and disadvantages

The use of debt securities has both positive and negative aspects.

Features of the transfer of a bill

A debt obligation is associated with a money turnover, the fact of its receipt or transfer must be formalized correctly. However, the form and rules for filling out the acts are not approved by law. The samples that can be found on the net are not very different from each other.
Practice requires the drawing up of acts with the indication of data that allow identifying the IOU and the circumstances of its transfer.

One act can transfer several bills.

What to look for when drawing up an act of acceptance or transfer of a bill

The act is drawn up in two copies and includes information:

1. Full name of the persons responsible for the acceptance (transfer) of the bill, on the basis of which.
2. Requisites of paper.
3. Signatures of the parties and seals (if any).

Filling out the header and the main part of the act

At the top of the document, the city and the date of registration of the acceptance certificate are indicated. What follows is the text: on what basis, who transfers and who accepts the bill. Sample:

“In accordance with the agreement of May 20, 2019, JSC“ Krasnoe Znamya ”represented by its director Pimenov Yuri Alexandrovich, acting on the basis of the charter, hereinafter referred to as the“ Buyer ”, on the one hand, transfers, and LLC“ Kristall ”represented by its executive director Saushkin Oleg Nikolaevich, acting on the basis of the power of attorney dated December 12, 2018 No. 336, hereinafter referred to as the "Seller", on the other hand, accepts the following promissory notes. "

Below is a table with the details of the transferred securities.

Subtleties of design

The transfer is confirmed by the signatures of the persons indicated in the header of the act, indicating the names and initials. If available, stamps are affixed.

Party signatures

The tabular part of the act is filled out in strict accordance with the transferred papers. It is problematic to prove the fact of acceptance of a document if there are discrepancies with it.

Date may be indicated when signing. This is necessary if the deed form was prepared in advance, and the transfer took place later.

If at the time of the transfer the representative of one of the parties was absent, it is allowed to sign the act by power of attorney. For example, Pimenov Yu.A. on the day of transfer of the bill was on a business trip. His deputy Lazutkin N.N. acted as CEO by proxy on that day. What changes will be in the given sample:

• according to the text of the act Pimenov Yu.A. is listed;
• signed by N.N. Lazutkin with a link to the power of attorney (next to the signature);
• special attention is paid to the date of signing: it must coincide with the day of absence of Pimenov Yu.A.

How and for how long to store a document

The storage of the act is associated with the limitation period of the claims:

1. The act is kept for 3 years from the date of the payment deadline, if the requirements are presented to the payer.
2. 1 year from the date of protest on the claims of the final holder against the drawer and previous holders.

The form should be stored for at least 3 years.

Conclusion

The act of acceptance and transfer of bills confirms the fact of transfer of securities from one person to another. A document is drawn up taking into account the nuances that you now know about, I also gave a sample. Read, share, come back!

Securities payments are not uncommon in the financial world. There are all sorts of reasons why they can change hands. Within the framework of this article, we will consider the act of acceptance and transfer of bills between individuals and organizations.

What are the features of the transfer of a bill

If a person intends to transfer his bill of exchange to someone, then he must adhere to a number of guidelines:

• First, it is necessary to indicate in the bill of exchange the name of the person who will receive it (the holder of the bill).
• Secondly, it is advisable to draw up an act of acceptance and transfer in order to avoid problems with challenging bills of exchange.

Provided that this security acts as payment for the service or product provided, that is, under an agreement, then the act must contain a reference to the number of this document and the date of its signing.

The act of acceptance and transfer itself must contain information both about the parties concluding it and about the bill itself.

The law allows for the possibility of drawing up an act not only by interested parties, but also by their legal representatives. Naturally, such a person must have a power of attorney certified by a notary. Subsequently, it will be necessary to attach it to the act itself for storage.

If, for greater significance, the transfer of a bill takes place in the presence of witnesses, then information about them should also be entered into the act. And these persons themselves are obliged to endorse this document

What we pay attention to when drawing up an act

Russian legislation does not provide for a unified form of the act of acceptance and transfer of bills. In this matter, each component can build on its own understanding and experience. The main thing is not to forget about the general standards of documentation. That is, like any document, it should consist of a "head", a main body and a conclusion with the signatures of all parties involved.

In any case, you can look at the filling template and download the form of interest on the Internet at legal sites. As an example, it is recommended to consider the promissory notes of Sberbank.

Registration of a bill of exchange for another person must be accompanied by the drawing up of an act of acceptance and transfer

Design nuances

Considering that the format of the acceptance certificate is not regulated, the subtleties of its preparation are more advisory in nature. Thus, the parties can print it using text editors on a computer or write it by hand.

The main condition is that the text must be drawn up in two copies (one for each side). If necessary, the law does not prohibit making copies. Only in order for them to have legal force, notarization is necessary.

How long and how should the document be stored

Russian legislation does not indicate in any normative legal act the time period during which it is necessary to store the acceptance certificate. In this case, it is better to build on the unspoken rules for keeping bills of exchange. And they are recommended to be kept for 5 years after compilation (as primary documentation). If the internal rules of the organization establish a different period, then it is necessary to adhere to it.

Provided that the act is an annex to the contract, then their storage must be joint. If this is a separate document, then it should be in a separate named folder in the department where unauthorized persons do not have access.

Rules for filling in the "header" and the main part of the act

And although there are no instructions for filling out the act, formalized at the legislative level, the rules of office work apply to it. Therefore, the following information must be entered in the "header" of the document:

• The name and general meaning of the compiled act.
• The place where it was compiled.
• Date of signing.
• Reference to the number of the contract, provided that the act is its annex.

It is important to draw up and fill out the document correctly

The following data should be entered in the main body of the document:

• The names of the parties who sign this act. If this is a legal entity, then the name of the company and the full name of the persons who are its legal representatives are required. If this is an individual entrepreneur, then all the basic passport data are required.
• Basic information about the transferred bill. It is preferable to enter them in the form of a table, which will include: the number of the document, the name of the person who issued the promissory note, the date when the document was drawn up and signed, the maturity date, the amount to be paid, as well as the amount of interest rate, if any.

In addition, if the parties consider it important to enter any clarifying information on the transaction, then it should also be entered in the main part.

• The number of bills transferred under the act.
• The total total value of the bills. This value must be indicated in numbers, as well as an alphabetic designation.

Signatures of the parties

At the end, the act must be certified by the parties making it. It should be borne in mind that these must be real signatures affixed with a ballpoint pen. They cannot be faxed or stamped. Otherwise, the document will lose legal force. In some cases, the seal of the organizations must be affixed. But only if it is provided for by the internal statutory documents of these structures.

Borrowing relations of the parties may be accompanied by a bill of exchange. Let us recall that in the general case, a bill of exchange certifies an unconditional obligation to pay the borrowed sums of money upon the onset of the deadline provided for by the bill (Article 815 of the Civil Code of the Russian Federation). However, a bill of exchange is drawn up not only when the drawer receives a loan. For example, the buyer of the goods can issue his own bill of exchange to the supplier, thereby delaying the payment of the debt. And a bill of exchange of a third party can be purchased as an investment object (financial investment). Let us remind you that a non-monetary obligation cannot be a subject of a bill (Resolution of the Presidium of the Supreme Arbitration Court of March 21, 2000 No. 7430/99, of June 09, 1998 No. 7033/97).

When drawing up a bill, as a rule, it is provided for the payment of interest on the amount owed. Or a bill of exchange is transferred at a discount (that is, below the amount that will be paid on it in the future). This makes the bill of exchange an attractive instrument for bill recipients.

When a bill of exchange is transferred from one party to the other, an act of acceptance and transfer of the bill is usually drawn up, a sample of which we will give in our consultation.

Bill of exchange acceptance certificate: nuances

There is no single, mandatory form of the bill of exchange acceptance certificate. However, when drawing up an act, it is necessary to ensure that it contains information that would make it possible to identify the bill of exchange being transferred.

Such details of the bill of exchange acceptance certificate usually include:

• type of bill (simple or transferable);
• series and number of the bill;
• the name of the drawer;
• bill of exchange;
• interest rate;
• date and place of drawing up the bill;
• date and place of payment of the bill.

The acceptance certificate is drawn up in 2 copies - for the party transferring the bill of exchange and the party receiving it.

We give below for the act of acceptance and transfer of a promissory note, a sample of its filling. And the act of acceptance and transfer of bills (sample) can be downloaded from the link.