Summary
Samenvatting ITLB - Schriftelijk examen - Betalings- en financieringstechnieken
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Cursus ITLB Vakbekwaamheid van goederenvervoer over de weg
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Financierings- en betalingstechnieken1 De rekeningen................................................................................................................ 4
1.1 Documenten die de factuur voorafgaan .......................................................................... 4
1.1.1 Verzendingsnota .............................................................................................................................. 4
1.1.2 Gewichtsnota ................................................................................................................................... 4
1.2 De factuur ...................................................................................................................... 4
1.2.1 Definitie ........................................................................................................................................... 4
1.2.2 Vermeldingen .................................................................................................................................. 4
1.2.3 De verschillende types van facturen ................................................................................................ 5
1.3 De debetnota (gaat uit van de koper) ............................................................................. 5
1.4 De creditnota (gaat uit van de verkoper)......................................................................... 5
2 De betaling en de betalingsmethoden ............................................................................ 6
2.1 Algemeenheden ............................................................................................................. 6
2.2 De bevestiging van de betaling ....................................................................................... 6
2.2.1 De kwijting ....................................................................................................................................... 6
2.2.2 Het kwijtschrift ................................................................................................................................ 6
2.2.3 Het ontvangstbewijs ........................................................................................................................ 6
2.2.4 Verschil tussen kwijtschrift en ontvangstbewijs ............................................................................... 6
2.3 De verplichting tot betalen ............................................................................................. 6
2.3.1 De verjaring ..................................................................................................................................... 7
2.3.2 Praktische opmerking ...................................................................................................................... 7
2.4 De betalingsmethoden ................................................................................................... 7
2.4.1 Het geld ........................................................................................................................................... 7
2.4.2 Betalingen door tussenkomst van financiële instellingen ................................................................. 8
2.4.2.1 De cheque ................................................................................................................................................................ 8
2.4.2.2 De bankkaart ........................................................................................................................................................... 9
2.4.2.3 Het overschrijvingsorder ......................................................................................................................................... 9
2.4.3 Het accreditief ................................................................................................................................. 9
2.4.4 De wisselbrief .................................................................................................................................. 9
2.4.4.1 Algemeenheden ...................................................................................................................................................... 9
2.4.4.2 Vermeldingen op de wisselbrief .............................................................................................................................. 9
2.4.4.3 Enkele begrippen in verband met de wisselbrief .................................................................................................. 10
2.4.4.4 Nut van de wisselbrief ........................................................................................................................................... 10
2.4.5 Het documentair incasso................................................................................................................ 11
2.4.6 Het orderbriefje ............................................................................................................................. 11
2.4.6.1 Definitie ................................................................................................................................................................. 11
2.4.6.2 Vorm ...................................................................................................................................................................... 11
2.4.6.3 Wettelijke bepalingen ........................................................................................................................................... 11
2.4.6.4 Vergelijking van orderbriefje met de wisselbrief ................................................................................................... 12
2.4.7 Postdocumenten ............................................................................................................................ 12
1
,3 Kredietvormen ............................................................................................................. 13
3.1 Situering van het financieringsprobleem ....................................................................... 13
3.1.1 De actieve benadering ................................................................................................................... 13
3.1.1.1 Indeling naar tijd of liquiditeit ............................................................................................................................... 13
3.1.1.2 De grootte van de financieringsbehoeften ............................................................................................................ 13
3.1.2 De passieve benadering (passiefzijde van de balans) ..................................................................... 13
3.1.2.1 Indeling naar tijd of graad van opeisbaarheid ....................................................................................................... 13
3.1.2.2 Indeling naar herkomst van de financieringsmiddelen.......................................................................................... 13
3.1.3 Grondprincipe ................................................................................................................................ 13
3.2 Kredietvormen ............................................................................................................. 14
3.2.1 Bankkredieten op KORTE termijn ................................................................................................... 14
3.2.1.1 Voorschottenkrediet in rekening-courant (kaskrediet) ......................................................................................... 14
3.2.1.2 Gespecifieerde voorschottenkredieten ................................................................................................................. 14
3.2.1.3 Vaste voorschotten op korte termijn (straight loans) ........................................................................................... 14
3.2.1.4 Incassokrediet........................................................................................................................................................ 15
3.2.1.5 Discontokrediet ..................................................................................................................................................... 15
3.2.1.6 Discontokrediet warrants ...................................................................................................................................... 15
3.2.1.7 Acceptkrediet ........................................................................................................................................................ 15
3.2.2 Bankkredieten op LANGE termijn ................................................................................................... 16
3.2.2.1 Termijnkrediet ....................................................................................................................................................... 16
3.2.2.2 Vaste voorschotten op lange termijn .................................................................................................................... 16
3.2.2.3 Afbetalingskrediet ................................................................................................................................................. 16
3.2.2.4 Hypotheeklening ................................................................................................................................................... 17
3.2.3 Handtekeningkredieten ................................................................................................................. 17
3.2.3.1 Borgstellingskrediet ............................................................................................................................................... 17
3.2.3.2 Documentair krediet.............................................................................................................................................. 18
3.2.4 Andere mogelijkheden tot bedrijfsfinanciering .............................................................................. 20
3.2.4.1 (Financiële) leasing ................................................................................................................................................ 20
3.2.4.2 Renting .................................................................................................................................................................. 20
3.2.4.3 Factoring ................................................................................................................................................................ 20
3.2.4.4 Investeringsmaatschappijen .................................................................................................................................. 20
2
, 4 Zekerheden.................................................................................................................. 22
4.1 Inleiding....................................................................................................................... 22
4.1.1 Indeling der waarborgen ................................................................................................................ 22
4.1.1.1 Zakelijke waarborgen ............................................................................................................................................ 22
4.1.1.2 Persoonlijke waarborgen ....................................................................................................................................... 22
4.1.1.3 Semi-zakelijke waarborgen .................................................................................................................................... 22
4.1.1.4 Morele waarborgen ............................................................................................................................................... 22
4.2 Bespreking van de verschillende waarborgen................................................................ 23
4.2.1 De hypotheek ................................................................................................................................ 23
4.2.1.1 Definitie ................................................................................................................................................................. 23
4.2.1.2 Wat is vatbaar voor hypotheekneming? ............................................................................................................... 23
4.2.1.3 Geldigheidsvereisten ............................................................................................................................................. 23
4.2.1.4 Vormvereisten van de hypotheek ......................................................................................................................... 23
4.2.1.5 Welke waarde heeft een hypotheek als waarborg? .............................................................................................. 23
4.2.1.6 De scheepshypotheek ........................................................................................................................................... 23
4.2.2 Het pand op het handelsfonds ....................................................................................................... 24
4.2.2.1 Definitie ................................................................................................................................................................. 24
4.2.2.2 Geldigheidsvereisten ............................................................................................................................................. 24
4.2.2.3 Vormvereisten van het pand op handelsfonds ...................................................................................................... 24
4.2.2.4 Waarde van deze waarborg door 3 elementen bepaald ....................................................................................... 24
4.2.3 De borgstelling ............................................................................................................................... 25
4.2.3.1 Definitie ................................................................................................................................................................. 25
4.2.3.2 Geldigheidsvereisten ............................................................................................................................................. 25
4.2.3.3 Vormvereisten voor borgstelling ........................................................................................................................... 25
4.2.3.4 Waarde als waarborg van de borgstelling ............................................................................................................. 25
4.2.3.5 Speciale vormen van borgstelling .......................................................................................................................... 25
4.2.4 Het pand ........................................................................................................................................ 26
4.2.4.1 Definitie ................................................................................................................................................................. 26
4.2.4.2 Verschil tussen een handelspand en een burgerlijk pand ..................................................................................... 26
4.2.4.3 Wat kan in pand gegeven worden? ....................................................................................................................... 26
4.2.5 De voorrechten .............................................................................................................................. 26
4.2.5.1 Definitie ................................................................................................................................................................. 26
4.2.5.2 De subrogatie als waarborgvorm .......................................................................................................................... 26
4.2.6 De volmacht tot hypotheekstelling ................................................................................................ 27
4.2.6.1 Definitie ................................................................................................................................................................. 27
4.2.6.2 Vormvereisten ....................................................................................................................................................... 27
4.2.6.3 Waarde als waarborg............................................................................................................................................. 27
4.2.7 De volmacht tot inpandneming van een handelsfonds .................................................................. 27
4.2.7.1 Definitie ................................................................................................................................................................. 27
4.2.7.2 Waarde als waarborg............................................................................................................................................. 27
4.2.8 De verbintenis om niet te vervreemden, noch te hypothekeren .................................................... 27
4.2.9 De subordinatieverklaring .............................................................................................................. 28
4.2.10 De akte van loonafstand ................................................................................................................ 28
4.2.11 De overheidswaarborg ................................................................................................................... 28
4.2.12 Intentieverklaring .......................................................................................................................... 28
5 Voorbeeld examenvragen ............................................................................................ 29
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