Agreement on assignment of rights of claim: sample 2021, what is it

This article is devoted to how to reflect a contract, that is, transactions under an assignment agreement in 1C using the example of the 1C: Accounting 8.3 configuration.

An assignment agreement is an assignment of the right to claim receivables, that is, simply put, the sale of such debt to another person. Typically, the debt is sold at a discount, resulting in a loss for the original creditor.

Legislative accounting of the assignment agreement is determined by:

• Civil Code of the Russian Federation - Articles 382-389 (refers to Chapter 24 - Change of persons in an obligation);
• PBU 9/99 – Income of the organization;
• PBU 19/02 – Financial investments – clause 8, clause 9;
• Tax Code of the Russian Federation - Art. 146, 155, 164, 268, 271, 279. When making a transaction between related parties, additional nuances are possible.

Let's consider an example: Organization A sold goods or provided services to organization B in the amount of 120,000 rubles, incl. VAT 20,000 rub. Not receiving payment when due, A sold this debt to organization C for RUB 110,000.

Terminology within the framework of a transaction under an assignment agreement:

• Organization A (original creditor) – Assignor ;
• Organization B (debtor) – Debtor ;
• Organization C (new creditor) – Assignee.

BU at the assignor

Dt 62 (balance according to B) 120000. Postings under the assignment agreement:

The loss on the operation will be 10,000 rubles.

If the assignor sold the debt for more than the original amount, then VAT would have to be charged on the excess amount, entry 91.02 - 68.02 VAT.

Note: VAT can only be charged on the sale of debt for VAT-taxable transactions. If the subject of the transaction is a loan agreement, VAT does not need to be charged even if the amount of the agreement exceeds the actual debt.

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On the other hand, the fact of “donation of rights” still needs to be proven. An assignment agreement is an agreement by virtue of which one party - the assignor (the original creditor of the obligation) transfers to the assignee (new creditor) the right to demand the fulfillment of the obligation by the debtor. Important! In this case, the new creditor acquires the right of claim from the assignor on terms that do not worsen the position of the debtor. Main nuances of the assignment agreement

• After concluding an assignment agreement, it is necessary to notify the debtor in writing about the transfer of the right of claim to the assignee and provide him with documents proving this fact. This obligation is usually assigned to a new creditor. Otherwise, the fulfillment of an obligation to the original creditor is recognized as fulfillment to the proper creditor (clause 3 of Article 382 of the Civil Code of the Russian Federation) or the debtor may suspend fulfilling obligations to the new creditor (clause

If there is a need for judicial protection of the right of claim that is the subject of this agreement, the Assignor undertakes to take part in the arbitration process as a third party who does not make independent claims, on the side and at the expense of the Assignee. 2. TRANSFER OF RIGHTS AND OBLIGATIONS 2.1.

Agreements on the assignment of obligations to supply goods Other documents with important and necessary information may be attached to the agreement. Copies must be certified and signed by authorized persons.

1. A tripartite agreement is drawn up with the requests of all parties to the transaction in accordance with the legislation of the Russian Federation.

Under the terms of the agreement, the assignor assigns, and the assignee accepts, all the rights of the assignor under the agreement on the pledge of real estate. In accordance with paragraph 1 of Art. 131 of the Civil Code of the Russian Federation, mortgages are subject to state registration.

According to paragraph 2 of Art. 389 of the Civil Code of the Russian Federation, the assignment of a claim under a transaction requiring state registration must be registered in the manner established for registration of this transaction, unless otherwise provided by law.

NU at the assignor

The loss on the operation is 10,000 rubles.

If the payment deadline has already arrived, the loss is recognized in full. If the payment deadline has not arrived, the loss cannot be taken into account in full in tax accounting. Here you should be guided by the provisions of Art. 279 of the Tax Code of the Russian Federation and the accounting policies of the organization.

It should be noted that the specifics of reflecting losses in such a situation are specially allocated several lines in the income tax return.

In our example, the payment deadline has arrived, so we will take into account the entire amount of the loss in the NU.

Agreement on assignment of right of claim, reconciliation act

It is advisable to include liability measures in the same agreement.

1. 03/28/2012, 1:45 pm #11 And another question arose: to apply the simplified procedure, it is necessary that income for 9 months. did not exceed 45 million. But such turnovers for counterparties with accounts payable do not affect the application of the simplified tax system? Reply with quotation Up ▲
2. 03/28/2012, 09:44 #8 that is, can and should this be done without using an auxiliary account? Reply with quotation Up ▲
3. 03/28/2012, 13:50 #12 is this income? I don't remember any line numbers in any declarations. Sclerosis.
4. 03/28/2012, 09:56 #9 yes, of course I don’t remember any line numbers in any declarations. Sclerosis. Reply with quotation Up ▲
5. 03/28/2012, 10:16 #10 thank you very much) Reply with quotation Up ▲

BU with the assignee

Glavbukh-info

The total amount of claims assigned to the CESSIONARY against the DEBTOR as of the date of signing of this Agreement is (including VAT) _______________________ rubles 00 kopecks, including: - principal debt (including VAT): ___________________________________ rubles 00 kopecks; - penalty, other penalties: none. 1.3. Specified in clause 1.2. of this Agreement, the amount of debt of the Debtor to the Assignor under Supply Agreement No.___ dated "___"________20_is confirmed by the act of reconciliation of mutual settlements drawn up as of the date of signing of this Agreement.1.4.

The price of the right (claim) is (including VAT) _____________ (________________) rubles.

BU at the debtor

The assignment agreement has no tax consequences for the debtor.

Assignment of claims and transfer of debt accounting entries

• Agreement on assignment of right of claim, reconciliation act
• Assignment agreement
• Agreement on assignment of rights of claim
• Definition, structure and examples of assignment agreement
• Agreement on assignment of right of claim, reconciliation act
• Agreement on assignment of rights of claim, reconciliation act

Agreement for the assignment of the right of claim; reconciliation act; act of acceptance and transfer of documents for the assignment of right (assignment) agreement. Essential conditions The assignment agreement must contain the following clauses:

• on the basis of what agreement the assigned right of claim arose;
• a list of all documents confirming the existence of the transferred debt;
• what exactly is the debtor’s obligation (what the assignee will receive if the outcome is positive).

Describes a specific obligation. This is directly the subject of the contract - what is ceded.

Assignment in 1C BP

There are no special documents to reflect assignment operations in the program. Sometimes in this case they use the “Operation” document, where the user manually fills out the necessary transactions. This option has many disadvantages. Firstly, in order to obtain correct reports and fill out regulated reporting, it is often not the postings that are important, but the register entries, which are not generated when using the “Transactions” document. Secondly, there are restrictions on the choice of printing forms.

Based on this, we will try to reflect the assignment agreement in 1C using standard documents, which is easiest to do in this situation by showing the operations of the debtor organization. Let's start with this.

What is cession

Today, despite the high intellectual level of education, not every person can boast of a legal education in order to understand all the legal subtleties that accompany our life.
The term “cession” is little known to the majority of the population, and without a clue about the meaning of this word, you can find yourself in an unpleasant situation. An assignment agreement is a transfer of rights to claim a debt to a third party. At the same time, the borrower’s consent to transfer the right is not necessary; it will be enough to notify him of such an action. However, Art. 383 of the Civil Code of the Russian Federation limits some measures for the use of the assignment. Such restrictions include:

1. Alimony.
2. Obligations arising as a result of divorce proceedings.
3. Compensated payments for moral damage.
4. Compensation for material damage in case of harm to health and life.
5. Obligations of the institution to personnel during reorganizations, etc.

In other words, the need to conclude a DC appears when the creditor is unable to collect the debt from the borrower, as a result of which he cedes the right to collect this debt by transferring such a right to a third party, selling this right or transferring it free of charge.

( Video : “What is an assignment agreement?”)

When registering a DC, it is necessary to use special terminology. Thus, the parties to the DC are:

• The assignor is the creditor who initiates the transfer of rights.
• An assignee is a person who represents the interests of the assignor after the DC comes into effect.
• The assignor is responsible for the authenticity of the presented materials and his actions in relation to the assignee. At the same time, legislative norms do not provide for bringing him to punishment for failure to fulfill obligations.
• The document confirming the transferred rights is called “Title”.

Note. It is necessary to understand the difference between an assignment and an ordinary assignment.

An ordinary assignment of rights ensures the transfer to a third party of not only the rights of the creditor, but also the obligations associated with them. For example, the transfer of office lease rights cannot be considered an assignment, since it incurs additional costs for paying rent, housing and communal services, etc.

How it works and why it is needed

DC is required when transferring rights to another person to borrow a loan.
A distinctive feature of the document is that after its execution, the borrower changes the creditor who receives the right to collect the debt. It should be noted that the law provides for certain restrictions on the execution of such a contract.

As an example, imagine the following situation:

A man took out a loan from a bank, but did not calculate his financial capabilities and stopped, as they say, paying his bills. The amount of arrears on the loan increases along with penalties. In the end, the bank loses hope of collecting the loan from the debtor and decides to transfer the rights under this loan agreement to a third party, that is, the so-called collection agency, which begins to “knock out” the debt from the debtor. Unfortunately, in real life such agencies act in a stricter manner than the bank (assignor).

It should be noted that rights of claim are almost never gratuitous. An exception may be an agency owned by the same bank. As a rule, the third party settles with the lender immediately after the conclusion of the transaction agreement, paying an amount less than the borrower's accounts payable, thereby the bank only partially repays its losses from the loan issued. That is, the control over the right to claim on the loan is unprofitable for the bank. Therefore, the bank enters into a DC only as a last resort, that is, when:

1. The borrower's debt is recognized as uncollectible.
2. The balance of the loan has been repaid, and the prospects for collecting the entire debt with interest and fines are hopeless.
3. The bank is close to bankruptcy and needs any funding to come in.

In this situation, the old creditor, when transferring the right of claim on the credit debt, receives the benefit of at least partially returning his funds.

The new lender has the opportunity, thanks to more stringent requirements, to receive additional income. The risk of such a transaction is possible for both parties.

( Video : “Assignment agreement - some points”)

Assignment agreement in 1C 8.3 from the debtor

Automation of accounting at the debtor's enterprise implies the following actions: having received notification of a change of creditor, the debtor must transfer the amount of debt from one counterparty to another. To do this, use the “Debt Adjustment” document, which can be located in the “Purchases” and “Sales” sections.

Fig. 1 Purchases - Debt adjustment

Fig.2 Sales-Debt Adjustment

Create a new document Debt adjustment. In the document:

Type of operation – Transfer of debt; Transfer – Debt to the supplier.

We fill in the data on the creditor and the new supplier from the counterparties directory.

By clicking the “Fill” button, you can automatically generate a tabular part, and, if necessary, later adding the necessary parameters (in our case, these are a New Agreement and a New Account).

Fig.3 Fill in

Let's look at the entries in the document.

Fig.4 We look at the postings according to the document

Sometimes there is a need to reformat a document, but an error occurs - it is suggested that you first unapprove it. Here you can use the menu option using the “More” button.

Fig.5 Unconfirm

How to fill out the “payment purpose” in a payment order?

Question: How to correctly fill out field 24 “payment purpose” in a payment order, and what needs to be indicated in it in light of the requirements of the new Bank of Russia Regulations. And also, what should a bank do if a payment order is executed in violation of the established requirements? Answer: Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” establishes that money transfers are carried out by banks on the orders of clients, including those used within the framework of non-cash payment forms. This provision does not provide for strict requirements for specifying a complete list of information that the payment order must contain in the “Purpose of payment” detail, but it does establish a maximum number of characters, which should not exceed 210 characters. And if there is a large amount of information that does not fit into this number of characters, the bank client is allowed to indicate generalized information. At the same time, in Appendix 1 to Regulation No. 383-P dated June 19, 2012 “List and description of details of a payment order, collection order, payment request”, when describing 24 details “Purpose of payment”, a list of information is specified that should be reflected in payment document, namely:

• purpose of payment;
• name of goods, works, services;
• numbers and dates of contracts, commodity documents;
• other necessary information;
• including value added tax (in accordance with the law).

So, what exactly is reflected in field 24 “Purpose of payment” of the payment order? The purpose of payment must reflect the following:

1. Purpose of payment – ​​the content of the transaction is reflected here (work performed, services rendered, goods purchased, wages).
2. The basis for payment is the number and date of the agreement or the number and date of the invoice (for example, under agreement No. 10 dated January 15, 2013) on the basis of which the calculation is made. You can provide numbers, names and dates of other documents justifying the operation of transferring funds - invoice number and date, work acceptance certificate number and date, salary under an employment agreement, etc.
3. When filling out the name of a product, work or service, you can make either a complete list of goods, work or services, or a generalized name (information services, goods transportation services, installation work, household or office equipment; utility bills, salaries, etc. .).
4. type of payment made – advance payment; for work already performed, service provided or products or goods supplied; advance payment or final payment; additional payment to the previously transferred payment, etc.
5. Other necessary information (if stipulated by the agreement or conditions) - for example, the terms of settlements under the agreement, if the agreement specifies intermediate payment dates. For tax payments, it is also possible to indicate additional information necessary to identify the purpose of the payment.
6. The amount of VAT from the total payment amount is indicated (Including VAT 0000.00) or a reference is made to the fact that there is no VAT (VAT not subject to, Without VAT). When transferring taxes to the Federal Tax Service, there is no such requirement to fill out.

Sample of filling out the field “Purpose of payment” In addition, from April 1, 2013, Appendix 11 of Bank of Russia Regulation No. 383-P dated June 19, 2012 came into force, according to which, when filling out detail 24 “Purpose of payment”, the maximum number of characters in payment order cannot exceed 210 characters including delimiters. I will give some examples of filling out the “Purpose of payment” field (field 24) in a payment order:

• For completed construction and installation work (can be abbreviated as construction and installation work) under contract No. 351 dated December 12, 2012 and acceptance certificate dated November 12, 2013. Including VAT – 15995.50
• For a trip under the agreement b/n dated May 15, 2012. No VAT
• Advance payment for transport services on invoice No. 20 dated 08/15/2013. including VAT (18%) 5330.15
• Prepayment for air conditioners according to invoice 32 dated 08/01/04, VAT - 2088.01
• The donation under the Agreement no. dated December 25, 2012 is not subject to VAT.
• Repayment of debt under Loan Agreement No. 15 dated September 3, 2013. NDS is not appearing.
• Refill. VAT is not assessed (the client transfers funds to his own account or to the account of another individual).
• Transfer of own funds. VAT is not assessed (the client transfers funds to his own account or to the account of another individual).
• Payment under the agreement (or invoice, or receipt, etc.) No. 115 dated 10.10.2012. for product. NDS is not appearing.

In the “Questions and Answers” ​​section of the Bank of Russia, regarding filling out field 24, the following is stated: In accordance with clause 1.7.2 of Part III of Bank of Russia Regulation No. 302-P dated March 26, 2007 “On the rules of accounting in credit institutions located in the territory of Russian Federation" (since January 1, 2013, Bank of Russia Regulation No. 385-P dated July 16, 2012), the client is required to indicate in the payment documents the purpose of the payment and a clear statement of the essence of the transaction. So, if there is an instruction from the Bank of Russia for bank clients to fill out the “Payment Purpose” details, then, accordingly, the functions of banks include checking whether the client fulfills this requirement. Clause 2.1 of Bank of Russia Regulation No. 383-P dated June 19, 2012 states that banks monitor the integrity of orders submitted for payment. And in the absence of integrity, the bank has every right to refuse the client to fulfill it. Sometimes, in response to customer requests, some banks make payments without a clear statement of the essence of the transaction, but with the subsequent replacement of the payment order during the day.

Assignment agreement in 1C 8.3 with the assignor

The transfer of debt to the Assignee will be reflected in the sales document.

Fig.6 The transfer of debt to the Assignee will be reflected in the sales document

We create a new document for the sale of services, having two options for the input form to choose from.

Fig.7 Creating a new document for the sale of services

We fill out the document.

Fig.8 Filling

Accounting entries for accounting for assignment of debt

After all, donations between commercial organizations are prohibited. Minimum transaction price The transaction price may be less than, equal to, or greater than the value of the assigned right.

There is no minimum price for a transaction. Assignment agreement Attention In such cases, it will also be significant for the parties. Sample assignment agreement An agreement on the assignment of the right of claim is concluded in the same form in which the original agreement that gave rise to the debt was drawn up. It could be:

• simple written form;
• a written form with notarization, if the initial agreement was registered by a notary;
• a written form with the need for registration with the competent government agencies, if the transaction, the claims for which are assigned, was at one time subject to state registration.

For example, a purchase and sale agreement was concluded in simple written form. The seller assigns his right to claim the debt from the buyer to a third party.

How to reflect the assignment of claims in the reconciliation report

Please tell me how to correctly draw up a reconciliation report in the event that the debt to the counterparty has not been repaid, but the obligation to him has been transferred to another person by concluding an assignment agreement? Share with friends Reply with quotation Up ▲

• 03/27/2012, 11:35 #2 What data is in the organization’s records, it includes that data in the act I don’t remember any line numbers in any declarations. Sclerosis. Reply with quotation Up ▲
• 03/27/2012, 11:40 #3 according to the accounting data, the balance as of March 31, for example, kt 10,000,000. but it turns out that we don’t owe this person anything, how to formalize this? you can add the line “according to the assignment agreement” how to show that the debt is 0? Reply with quotation Up ▲
• 03/27/2012, 11:57 #4 no way, if the accounting data does not confirm this. I don’t remember any line numbers in any declarations.

Types of agreements

There are several types of assignment. Agreements are registered depending on the parties to the transaction, the object of the agreements or other conditions.

Basic forms of assignment agreements:

• Tripartite cession . It involves the creditor, the debt buyer and the debtor. There is also a bilateral conclusion of an agreement in which the borrower does not participate;
• Transfer with payment . The debt is transferred to another person if it is partially paid. There is also an assignment without payment, when the debtor has not made any payments in favor of the existing creditor;
• Gratuitous assignment . In this case, the transfer of debt is carried out without compensation. There is also a compensated transaction, when the lender takes a commission when changing the recipient of the borrowed funds;
• Forced agreement . The creditor transfers the debt to himself at a loss. That is, the sale of debt is carried out for an amount significantly less than the funds spent;
• Assignment of a claim in accordance with a writ of execution . This conclusion is made by the court.

Assignment agreements are also divided by type of object. They can be loan obligations, apartments, etc.

Agreement between legal entities

If the current creditor and assignee are legal entities, then they form a special agreement for organizations.

Such a transaction may have several goals:

• An obligation to perform any service, provide work or pay a monetary debt;
• Carrying out company reorganization;
• Changing the name of the organization;
• Change of the organizational and legal structure of the company.

As with any other assignment agreement, the purpose of the transaction may not be specified here. However, there is a need for the presence of the object of the agreement.

It is also mandatory for a transaction of assignment of legal entities to indicate the following points:

• Reasons for transferring a debt claim to another person . These may be a loan agreement, a writ of execution or a decision of the judicial authorities;
• Company details . Name, legal and actual address, some data from the Unified State Register of Legal Entities.

When concluding an assignment of rights between organizations, it is important to pay attention to the following points:

• Availability of the object of the contract . For example, if it is real estate, then it must have documentation (certificate of ownership). This is necessary to confirm the reality of the subject of the transaction. Otherwise, the validity of the agreement may be challenged in court proceedings;
• Primary documents . Which was present at the initial agreement between the creditor and the debtor. It is important that there are no typos in it, and that the details match the information from the company;
• Papers confirming the grounds for the assignment . For example, an account statement of a debtor who does not pay payments on a loan issued to him. It must clearly follow from the document that the assignment of the debt claim is justified;
• Notice to the debtor . There may also be his consent to the assignment. This consent is an official letter. If there is no notification, then the assignment cannot be carried out, since the absence of a document is considered a gross violation.

If, when drawing up an assignment agreement, the conditions that apply to this agreement were violated, the transaction will be considered invalid. Such a decision can only be made by a court based on the statement of claim and supporting documentation.

Assignment between individuals: features of the agreement

Most often, the assignment of rights between individuals is associated with the transfer of a debt amount. For example, one borrower took money but cannot return it.

Then his creditor, who is also an individual, asks another person to take on the responsibility of repaying the debt in his name. And most often, such a transaction is carried out for a fee.

The agreement between individuals must include the following information:

• Passport details;
• Amount of assignment;
• Deadlines for payment of funds.

When registering an assignment between individuals, a seal in the agreement is not required. The signatures of the parties are affixed, which constitutes agreement with the terms of the agreement.

The Civil Code of the Russian Federation does not indicate strict requirements for the sample contract. It is compiled in any form.

However, it must be drawn up in accordance with the following requirements:

• Specific wording (the agreement is clear to both parties. One participant alienates the right, and the other accepts it - this must be indicated indicating the subject of the agreement);
• It is important to indicate the contract number (this is a prerequisite that is necessary to confirm the validity of the agreement);
• The date of drawing up the contract is indicated (it is advisable to sign it on the same day);
• The amount of the assignment must be indicated in numbers and words (this eliminates the possibility of fraud by one of the parties);
• Documents confirming the justification for the assignment (for example, a loan agreement) are attached to the agreement;
• If under the agreement the assignor is entitled to remuneration, then its specific amount is indicated in figures and words;
• It is important not to forget to indicate the payment terms (if the debtor does not meet them, then possible ways to return the funds are discussed);
• It is advisable to indicate the form of payment (payment in cash or transfer, in what amount and until what date).

Bank assignment

If a bank client for some reason does not pay the debt, the bank can find another company that will return the due amount.

Most often, credit institutions use assignment if the debtor:

• Made a large number of delays (starting from 6 months);
• Doesn't pay the loan at all.

Banks prefer to assign the right to claim a refund for two main reasons:

• If there are difficulties with debt collection (for example, the debtor does not answer phone calls, notifications from the bank and does not make contact in any way);
• If the cost of repaying the loan exceeds the cost of the loan itself.

Banks choose a new creditor without the consent of the debtor, as is the case with any assignment agreement. An important condition here is the presence of a license to perform banking duties.

If the new creditor does not have one, the transaction will be considered illegal. Accordingly, parties to a loan assignment agreement can only be credit organizations.

When a borrower applies for a loan, a bank specialist fills out a questionnaire (if the client has not been serviced before) and also draws up an agreement indicating the nuances of interaction between the bank and the borrower.

The terms and conditions already indicate that the credit institution has the right to sell your debt to a third party. If you sign the contract, you automatically agree to this condition.

Of course, you can sue the bank for transferring your debt to collectors. But the result of such an action will clearly not be on your side, since you initially agreed to the terms of the banking agreement and put your own signature.

If you want to change the terms of the agreement regarding payments, then you need to resolve this issue with the new creditor. He doesn’t always cooperate, but in practice such cases have happened more than once.

At the same time, the new bank to which you owe does not have the right to:

• Increase the amount of debt;
• Add additional credit fee;
• Change the payment schedule.

When signing an assignment agreement, the assignor attaches the following documents to it:

• Initial loan agreement;
• Overdraft documents;
• A statement for the entire repayment period of the borrower’s loan account;
• Initial payment schedule;
• Information about payments made.

When concluding an agreement between banks, there is a risk that the debtor will not know about their agreement and will pay the debt using the details of the bank where the loan was originally issued. Moreover, this situation will be problematic specifically for the assignor and assignee, who will resolve the issue of payment.

In order to avoid unpleasant consequences for the parties to the transaction, mandatory notification of the debtor about the transfer of debt is required. A copy of the assignment agreement must be attached to it.

If, after sending the notice, the borrower continues to pay funds to the account of the original bank, then he may be liable to the court.