FORFETING AS A MODERN FORM OF FINANCING A COMPANY

Jelena Vapa-Tankosić; Marko Ivaniš; Dejan Vukosavljević

doi:10.5937/Oditor2103007V

Autori

Jelena Vapa-Tankosić Fakultet za ekonomiju i inženjerski menadžment, Novi Sad, Srbija Author
Marko Ivaniš Fakultet za ekonomiju i inženjerski menadžment, Novi Sad, Srbija Author
Dejan Vukosavljević Fakultet za menadžment, Sremski Karlovci, Srbija Author

DOI:

https://doi.org/10.5937/Oditor2103007V

Ključne reči:

forfeting, otkup potraživanja, finansijsko tržište, eskont

Apstrakt

Tehnika forfetinga obuhvata otkup nedospelih dugoročnih spoljnotrgovinskih potraživanja koja ispunjavaju određene uslove u pogledu ročnosti, vrste i dospeća. Na taj način preduzeće ima mogućnost da proda poslovnoj banci ili nekom drugom specijalizovanom finansijskom telu za forfeting svoje spoljnotrgovinsko potraživanje koje nije opterećeno mogućnošću regresnih zahteva drugih lica prema kupcu potraživanja, a koje je obezbeđeno nekim od ugovornih sredstava obezbeđenja. Forfeting transakcijom preduzeće eliminiše moguće gubitke zbog nelikvidnosti, rizike rasta kamatnih stopa u budućnosti, rizike po osnovu fluktuirajućih deviznih kurseva, rizik po osnovu promene boniteta i finansijske pozicije dužnika, eliminiše administrativne probleme i prateće troškove oko naplate potraživanja. Ovaj rad ima za cilj da ukaže na postupak primene tehnike forfetinga i mehanizme eskontne stope u zavisnosti od rizika, perioda otplate, valute i iznosa same transakcije.

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