What is cession

[Андрей Захаров]

It seems that it will be useful to refresh your knowledge in the field of resolving debt collection problems, including in such a way as applying assignment agreements ... To a private investigator, although he is not directly related to issues of real debt collection, it’s also probably useful to know that if possible, at least consult on these issues potential customers applying for issues related to debt obligations. So what is this-assignment agreement ... At least briefly ...
The assignment agreement (assignment agreement) refers to special agreements - in most cases, the assignment of the claim is carried out by concluding the assignment agreement. The types of contracts under which the rights under the transaction are transferred are not defined, the scope of their application is quite extensive. Typically, samples of the assignment agreement are necessary if the parties need the fact of transfer of rights as a result.
Based on the model of the assignment agreement, the right (claim) belonging to the creditor (assignor) on the basis of the obligation is transferred by it to another person (assignee).
The contract of assignment of the right of claim is onerous, consensual and bilateral
Object and parties to the assignment agreement
So, the assignment agreement results in the replacement of the creditor in the obligation. A transaction for the assignment of a claim is an act of the original creditor in renouncing his rights with respect to the debtor and transferring them to a new creditor.
The parties to the assignment agreement are the assignor (the creditor assigning the claim) and the assignee (the creditor acquiring the claim under the assignment). The legislation does not establish any restrictions on the legal status of the parties.
Essential terms of the assignment agreement
Russian law does not define exactly which conditions are essential for the cash and validity of the assignment agreement. It follows that the only essential (from the point of view of the law) condition of the cession agreement is the condition on its subject (part 2, clause 1 of article 432 of the Civil Code of the Russian Federation).
The subject of the assignment agreement may be subjective obligation law or the right of demand, moreover, when the subject of the obligation is divisible, both in full (in relation to the entire subject of the obligation) and in part.
Assignment contract price
The assignment agreement may be either onerous or gratuitous. Since the law does not establish mandatory price requirements under the assignment agreement, the amount of payment for the assigned right of demand will be determined by agreement of the parties.
Assignment Agreement Form
The law contains special requirements for the form of the assignment agreement. In accordance with Article 389 of the Civil Code of the Russian Federation, an assignment agreement based on a transaction concluded in simple written or notarial form must be concluded in the appropriate written form.
The assignment of a claim for a transaction requiring state registration must be registered in the manner established for the registration of this transaction, unless otherwise provided by law (Clause 2, Article 389 of the Civil Code of the Russian Federation).
Additional terms of the assignment agreement
Assignment can be accomplished for various purposes and on the basis of various transactions. The absence in the assignment agreement of instructions on the purpose (basis) of its fulfillment does not indicate its invalidity. Current civil law does not contain a requirement to include information on the basis for a transaction in a cession agreement.
Under the Civil Code, the consent of the debtor to conclude an assignment agreement is not a prerequisite, in cases where the identity of the creditor is essential for the debtor. In addition, the law does not oblige to notify the debtor of the conclusion of the assignment agreement, warning only that if the debtor was not notified in writing of the transfer of rights of the creditor to another person, the new creditor bears the risk of adverse effects caused by this.
Recognizing, as a general rule, the possibility of assignment of a claim, the law nevertheless establishes a series of restrictions. Firstly, the transfer to another person of rights inextricably linked with the identity of the creditor is not allowed (Article 383 of the Civil Code of the Russian Federation). This group includes requirements for the payment of alimony, pensions, social benefits, etc. A change in the lender in such obligations is contrary to their nature. Secondly, the current civil law (Clause 1 of Article 388 of the Civil Code of the Russian Federation) establishes the inadmissibility of the assignment of a claim by a creditor to another person if it contradicts the law, other legal acts or the contract. Related documents to the assignment agreement:

Act of acceptance of documents of title (Act of acceptance of documents - an official document that has legal force and is an integral part of the contract. This is a protocol in which the parties determine the list of documents to be transferred - name, number of copies, original or copy, etc. B in accordance with the act, technical documentation, title documents, etc. The act is applied on the basis and in accordance with the contract to which it is attached; the number of copies of the act and the list of technical documentation is determined in each case) .;
Supplementary agreement (Very often after the conclusion of a contract, at the time of its validity and execution, certain circumstances arise, according to which certain clauses of such a contract must be canceled, amended or added new terms of the contract. These changes are made out by an additional agreement. Supplementary agreement to the contract - this is the same contract, and accordingly, its signing is possible and legal with the mutual consent of both parties to the contract. The supplementary agreement to the contract, in essence, changes or terminates the main contract. All new conditions established by the supplementary agreements are canceled and invalidated previous conditions established in the contract. In this connection, the supplementary agreement to the contract is part of the main contract, and an integral part. As part of the main contract, the supplementary agreement to the contract must meet all the requirements for the main contract yelling. When concluding an additional agreement to the contract, the rules used when concluding the main contract are applied. The supplementary agreement to the contract must indicate the place and time of conclusion, as well as the parties to the supplementary agreement to the contract. It should be noted that the terms of the supplementary agreement come into force from the moment of conclusion of the supplementary agreement to the contract (unless otherwise provided by law or contract). Still, it is necessary to indicate a part of which agreement the supplementary agreement is, as well as all the conditions under which agreements should be reached. When concluding an additional agreement to the contract, it should be borne in mind that the additional agreement is concluded in the same form as the main contract (Article 452 of the Civil Code of the Russian Federation). Since most real estate transactions require state registration, the supplementary agreement to the contract also requires state registration. Thus, an additional agreement is a document amending or terminating the main contract, which is signed by mutual agreement of both parties.
Used in all contracts.);
Disagreement protocol (Disagreement protocol is a document in which the parties fix their disagreements according to the terms of the agreement. The disagreement protocol can be drawn up both after the agreement is concluded (then its terms are accepted in the same manner as the conditions of the agreement itself) and at the development stage draft agreement. The existence of such an addendum means only the existence of certain disagreements on individual issues. It is these disputed issues that are recorded by the protocol of disagreements. Usually, such a protocol is drawn up in the form of a table containing the clauses of the contract and the wording of these clauses, which have not been agreed by the parties, proposed either one or the other The protocol of disagreements is a full-fledged part of the contract, and its terms have the same force as the conditions of the contract itself. The protocol of disagreements must be signed, sealed and attached to the contract. Otherwise, the signed contract cannot be considered valid. In the contract itself the existence of the protocol of disagreements is added as follows: "Signed with the protocol of disagreement No. ... from ... date ... month ... year." The party that has drawn up the protocol of disagreements shall submit it together with the prepared and signed agreement for signing to the other party. If the other party accepts the protocol of disagreements, then the protocol of disagreements is included in the contract as an additional condition. In case of disagreement of the first party with the protocol of disagreements, the first party has the right to refuse to sign the contract. Either refuse the protocol of disagreements and accept the terms of the contract for signing, or draw up a protocol for the coordination of disagreements. Used in all contracts except labor) .;
Disagreement agreement protocol (If the first party disagrees with the disagreement protocol, the first party has the right to draw up a disagreement agreement protocol. In addition to the information contained in the disagreement protocol, this document either defines a new, agreed revision of the disputed clauses of the contract, or indicates that the disputed clauses of the contract At the same time, a note is made in the disagreement protocol: “Signed with the disagreement approval protocol No. ... from ... day ... month ... year.” After signing the disagreement approval protocol, the parties may also draw up a new edition of the concluded agreement, including clauses agreed upon by the parties, or to conclude an additional agreement to the contract.The signed protocol for reconciling disagreements can be equated to an additional agreement that changes some terms of the contract. It is used in all contracts except labor). There are a number of restrictions. Firstly, the transfer to another person of rights inextricably linked with the identity of the creditor is not allowed (Article 383 of the Civil Code of the Russian Federation). This group includes requirements for the payment of alimony, pensions, social benefits, etc. A change in the lender in such obligations is contrary to their nature. Secondly, the current civil law (Clause 1 of Article 388 of the Civil Code of the Russian Federation) establishes the inadmissibility of the assignment of a claim by a creditor to another person if it contradicts the law, other legal acts or the contract.

 

[Kuznecov.Igorj]

Greetings to all ! The question is very interesting. I dealt with this issue and with great difficulty I recovered the debt. I didn’t get out of the police. the feeling was that I work there. Almost every day I wrote explanations. Everything, I can’t do it anymore. No one wants to give debt. And the best defense is an attack.

 

[Андрей Захаров]

So this is not exactly debt collection from the debtor ... This is a kind of debt restructuring ... And the assignment agreement is one of the legal ways ... I now work on one agreement on collecting money from the housing system ... Assignment in my case, it’s very relevant and very real ... And most importantly, it’s legal ...

 

[частный детектив Ессентуки]

We have experience in this matter; more than once we have prepared the whole package of documents on the assignment of claims. By the way, the accounting departments of companies react differently, but in the end they paid everything. (more precisely, be for transport services) ...

 

[Андрей Захаров]

Accounting entries ... (for those interested)
Assignment Accounting
Assignor Accounting
To reflect the operations on the assignment of the right of claim, the general rules and principles of accounting are applied taking into account the specifics of the contract. The assigning organization, for which the exercise of property rights is not an ordinary activity, reflects the assignment of the right to claim receivables from the credit of account 91 “Other income and expenses”. Debit 62 Credit 90 - Products Shipped
Debit 90 Credit 76 s / cch “VAT” - Accrued VAT
Debit 90 Credit 43 (41, 44) - Written off the cost of shipped products
Debit 90 Credit 99 - reflected the financial result of the sale
Debit 76 Credit 91 - Reflected assignment of claim
Debit 91 Credit 62 - Charged the value of the right to claim
Debit 91 Credit 76 s / cch “VAT” - Accrued VAT on the positive difference received from the assignment of the right to claim
Debit 99 (91) Credit 91 (99) - Reflected financial result from assignment of claim
Debit 76 s / cch “VAT” Credit 68 - Accrued VAT payable to the budget on the initial transaction
Debit51 Credit 76 - Received funds from the assignee to the current account
The debit is 76 c / s “VAT Credit 68 - VAT is charged with a positive difference payable to the budget.
Usually the sale of the right to claim a debt occurs at a loss, this loss is always formed at the date of signing the deed of assignment. And the procedure for recognizing it in expenses depends on when exactly the right of claim passed from the seller to a third party.
The transfer occurred before the due date
If the right of claim was transferred before the payment, which was provided for by the original contract, then the loss can be written off immediately after signing the act with a third party. But in order to determine the amount of the written off loss, it is necessary to calculate the amount of interest that the company would pay if it took a loan equal to the income from the assignment of the right to claim. The amount of interest is calculated taking into account the requirements of Article 269 of the Tax Code of the Russian Federation. Moreover, interest is taken for the period from the date of assignment to the date of payment stipulated by the contract. Then you need to compare these percentages with the actual loss. A smaller amount is taken into account in expenses.
The transfer occurred after the due date
And if the right of claim is transferred after the payment for the goods under the contract has expired, then the loss can be written off in full, but in two stages. 50 percent of the amount can be taken into account on the day of the assignment, and the remaining 50 percent after 45 calendar days from this date (Article 279 of the Tax Code).
Accounting with the assignee
In the accounting of a new creditor, acquired by way of assignment of a claim, receivables will be reflected in accordance with the requirements of RAS 19/02 “Accounting for Financial Investments” as financial investments in the actual amount of the costs of its acquisition.
Debit 58 Credit 76 - Acquired the right to claim
Debit 58 Credit 76 - Reflected the cost of acquiring the right to claim
Debit 51 Credit 91 - Debt repaid by the original debtor
Debit 91 Credit 58 - Written off the right of claim
Debit 91 Credit 68 - Accrued VAT on positive margin
Debit 91 (99) Credit 99 (91) - Reflected financial result
In accordance with the Tax Code of the Russian Federation, if the receivable is sold at a higher cost, then from the amount of the excess, additional VAT must be paid in the period in which this amount is received.

 

[Плотников Юрий Михайлович]

Thank!

 

[Eugen]

In Ukraine, it’s somehow easier with debt collection. My neighbor from the top took out a loan under the bank’s youth program to create a family nest. The young couple had a child, a cool, neighbor's grandmother an alcoholic, at the age of three and a half he called a fool. Four years later, the guy who took the loan was cut from furniture production and could not pay the loan, and the whole young family was evicted to the street according to the youth program of the bank for a week.

 

[Краев Евгений Леонидович]

Thanks, interesting!

 

[Vitoen]

What is the process of

I'm a little late, but hey, I think just like guitar13, each one, and also I think it depends on the work, a slightly longer tremolo is not the same as a Bach fugue ...