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În articolul precedent am descris cum anume puteți să vă finanțați activitatea curentă prin intermediul factoringului. Acest articol este dedicat unui alt tip de finanțare, „rudă” destul de apropriată a factoringului și aici mă refer la scontare.
Placăm de la premisa că activitatea societății comerciale pe care o conduceți presupune livrarea de bunuri sau servicii cu plata la termen și că la un moment dat aveți nevoie de bani (lichidități). Așa cum am arătat în articolul anterior (Finanțarea activității curente III – Factoringul”) dacă acest fenomen economic se desfășoară în baza unui contract și dacă livrările se realizează repetitiv într-o perioada mai mare de timp (de regulă intre șase luni și un an) puteți apela la o societate financiară (bancă sau IFN) pentru a contracta un factoring.
Ce se întâmplă însă dacă livrarea nu are caracter repetitiv, adică tranzacția presupune o singură livrare sau doar două livrări, și dacă în prealabil nu a fost necesar să semnați un contract comercial? Acesta este situația în care vă puteți adresa unei societăți financiare pentru a contracta un credit de scont (tranzacție denumita scontare).
Scontarea este o formă de lichidizare a creanțelor unei companii.
In DEX online veți găsi următoarea definiție:
„SCONTÁ, scontez: A cumpăra sau a vinde polițe (sau alte efecte de comerț) înainte de termenul de plată (pe un preț mai scăzut decât cel menționat în poliță – n.a. sau al efectului de comerț scontat), așteptarea termenului și eventualul risc (n.a. risc de neplată) trecând asupra cumpărătorului ”
În cazul creditului de scont, a scontării, pot aprecia că definiția nu se aplică în totalitate întrucât: instituția financiară va sconta de regulă facturi însoțite de instrumente de debit (CEC-uri barate sau bilete la ordin pentru care trebuie să faceți dovada livrării bunurilor sau serviciilor cu factura acceptată la plată), în timp ce riscul de neîncasare rămâne la dumneavoastră întrucât în cazul în care debitorul cedat nu-și va respecta la scadență obligațiile, instituția financiară va încasa de la dumneavoastră sumele împrumutate inclusiv dobânzile și comisioanele datorate.
Contractul de credit presupune consensul celor două parți, și anume: Creditorul, adică instituția financiară care vă va împrumuta banii și Debitorul, adică dumneavoastră, cel care veți primi banii sub forma de credit.
Un al treilea actor este debitorul cedat care, de regulă, nu se poate opune tranzacției. Ca excepție, dacă tranzacția economica are și bază contractuală în formă scrisă iar în contractul comercial s-a stipulat interdicția expresă de a cesiona creanța va trebui să reveniți asupra clientului dumneavoastră pentru a renegocia acest aspect. Este de reținut faptul că întotdeauna instituția financiară va notifica debitorul cedat informându-l pe acesta despre tranzacția de scontare și despre faptul că drepturile de încasare a creanțelor revin acum acesteia.
Înainte de a trece la descrierea etapelor ce vor fi parcurse în derularea unei scontări doresc să vin către dumneavoastră cu câteva informații relevante.
Mai întâi voi enumera câteva dintre condițiile minime de eligibilitate care, de regulă, sunt impuse de către instituțiile financiare care oferă acest produs:
În cazul creditului de scont, criteriile de mai sus trebuie îndeplinite atât de către dumneavoastră (cel care solicitați creditul) cât și de către debitorul cedat (clientul dumneavoastră).
Cu excepția verificărilor ce țin de consultarea Centrala Riscului de Credit (informațiile nu pot fi obținute decât de către instituțiile abilitate în acest sens) toate celelalte verificări sunt la îndemâna fiecărui întreprinzător. Din acest motiv vă recomand ca înainte de a intra în relație comercială cu oricare dintre partenerii dumneavoastră să procedați asemănător unei instituții financiare. Numai așa veți reduce semnificativ riscul de a ajunge în litigiu și în final evitați să pierdeți bani si timp.
Un alt aspect ce tine de funcționalitatea produsului oferit de către instituția financiară este acela că de regula aceasta va putea pune la dispoziția dumneavoastră un credit punctual (o singură tranzacție care se va încheia la momentul încasării documentului scontat) sau va putea pune la dispoziția dumneavoastră un plafon de credite de scont (care va avea o limita maximă egală cu suma documentelor scontate, aflate în sold în orice moment pe întreaga perioadă de derulare a contractului și o perioadă de valabilitate a plafonului care poate varia de la șase luni până la trei ani – ofertele variază foarte mult de la o instituție financiară la alta).
Presupune următoarele activități: semnarea contractului cu partenerul dumneavoastră (nu este obligatoriu), livrarea bunurilor sau serviciilor către partenerul dumneavoastră, facturarea bunurilor sau serviciilor livrate, obținerea instrumentalului de debit emis de către clientul dumneavoastră (CEC sau Bilet la Ordin – nu toate instituțiile financiare condiționează scontarea de existența documentului de debit, dar este de preferat sa îl solicitați).
Este de notat faptul că odată ce ați contractat un plafon de credite de scont, această etapă poate să se desfășoare oricând pe perioada de valabilitate a plafonului doar că pentru fiecare debitor cedat va trebui să vă adresați instituției financiare pentru a-l analiza și pentru a-l include în plafon. Dacă doriți să economisiți timp și bani, înainte de a intra într-o relație comercială, atât timp cât aveți contractat un plafon de scont, puteți să lăsați în sarcina băncii analiza de risc de neplată. Adică, daca finanțatorul va accepta debitorul puteți presupune ca riscul de neplata asociat acestuia este unul acceptabil. Mai mult, în funcție de limita maxima aprobată pentru scontarea respectivului debitor puteți să va faceți o imagine a cantității de bunuri sau servicii pe care le puteți vindeți acordând un termen de plata.
O primă activitate a acestei etape va fi să vă adresați unei bănci sau unui IFN pentru a obține o ofertă. Ca si în cazul factoringului, va trebui să pregătiți un set de documente necesare analizei pe care societatea financiara o va efectua. Fiecare instituție are propriile reguli, motiv pentru care este foarte posibil ca numărul și specificul documentelor să difere de la o instituție la alta. Dintre acestea enumerarăm: bilanțurile si balanțele în baza cărora au fost redactate – ultimii trei ani fiscali încheiați, o ultima balanță de verificare, contractul comercial (dacă este cazul), facturile acceptate la plată de către debitor (faceți dovada livrării bunurilor sau serviciilor), copii după instrumentele de debit propuse spre a fi scontate (originalele vor fi solicitate după aprobarea si semnarea contractului de credit).
Trebuie să știți că instituția financiara va analiza atât capacitatea de plată a firmei dumneavoastră cât și capacitatea de plată a debitorului cedat motiv pentru care este foarte posibil să vă fie solicitate documente pe care va trebui sa le cereți de la partenerul dumneavoastră. În urma acestei activități este posibil ca cererea dumneavoastră să fie respinsă sau să vă fie înaintată o ofertă.
Întrucât fiecare ofertant are propriile strategii de vânzare a produsului este foarte posibil ca prețurile și modul de derulare să difere. De aici izvorăște și opinia nostră cum că este bine să solicitați oferte de la mai multe instituții financiare și tot din acest motiv este dificil să prezentăm aici toate elementele pe care le veți putea întâlni într-o ofertă.
Ca și elemente principale, care pot să apară, putem enumera:
După acceptarea ofertei de către dumneavoastră se va proceda la semnarea contractului de credit (dacă oferta transmisă a fost una angajantă) sau la aprobarea tranzacției, comunicarea aprobării și semnarea contractului de credit (dacă oferta a fost una indicativă).
Derularea contractului de credit reprezintă un set de activități recurente precum: prezentarea documentelor de debit la sediul băncii; verificarea documentelor de către bancă; după acceptarea documentelor bancă va pune la dispoziția dumneavoastră sumele de bani rezultate în urma aplicării procentului de finanțare raportat la valoarea documentelor depuse pentru scontare. Sumele de bani vor fi puse la dispoziția dumneavoastră numai după ce debitorul cedat va fi notificat de către bancă (IFN), notificare ce va informa debitorul cedat despre faptul că acea creanță a fost cesionată băncii (IFN) și că are obligația să efectueze plata la termenul scadent numai în contul stipulat de către bancă (IFN).
Cu una, două zile lucrătoare înainte de termenul scadent stipulat în documentele de debit, banca va proceda la transmiterea acestora pe circuit bancar în vederea încasării, iar după încasarea acestora va rambursa automat porțiunea de credit aferentă. Restul de bani (diferența dintre valoarea documentului scontat și valoarea creditului de scont acordat) va fi transferat în contul dumneavoastră curent.
Ce se întâmplă dacă documentul este refuzat la plata?
În acest caz banca vă notifică incidentul, vă solicita să achitați creditul (porțiunea de credit) aferent documentului/documentelor refuzate și va recesiona creanța către dumneavoastră pentru ca dumneavoastră să aveți posibilitatea să demarați procedurile legale privind executarea pe cale legală a debitorului. Este de la sine înțeles faptul că instituția financiară nu va mai accepta să sconteze alte documente emise de către acel debitor (client al dumneavoastră).
Scontarea, ca și factoringul presupun finanțarea creanțelor, ceea ce din punct de vedere al finanțatorului reprezintă acordarea de credit fără garanții reale. Din acest motiv, de cele mai multe ori, cele doua forme de finanțarea atrag după sine costuri mai ridicate comparativ cu alte tipuri de credite (linie de credit, credit pe contract) unde se solicită și alte tipuri de garanții.
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