You will need
- - a contract or additional agreement;
- - the new schedule of repayment of the loan;
- - journal entries;
- - the decision of the court.
If the client is unable to make timely payment on the loans, you can transfer a short-term loan into long-term. Terms of debt restructuring must be agreed by both parties.
In accordance with the current legislation you can renew the contract or make an additional agreement to the current document.
A new agreement or supplemental agreement make two copies for each party, put the signature of an authorized officer of the credit institution and the customer or the notary Trustee.
Before signing a new contract or additional agreement put out a new schedule of monthly repayment of the debt. Schedule match with the new conditions applicable to the credit institution at the time of signing the contract.
All data for the loan transfer with debit on the debit side 66 and 67 of the loan 51 loan 52. For a cash transaction, make the cost of credit is 50.
If all payments on a short-term loan were disbursed in a timely manner, the loan is not considered overdue and a long-term loan does not bear any penalties. If the timing of the payments were overdue, you have the right to assess and collect a penalty of 1/300 of the outstanding amount of the loan for each overdue day.
The conversion of loans from short-term to long-term is carried out not only by mutual agreement between the client and the creditor, but the judgment of this court, if the client came back with a statement on its insolvency. In this case, the debt restructuring may be issued for a period of 5 years. This is most often done in the case if the lender is unable to obtain as the calculation of the customer's assets or seize Bank account due to the fact that the client simply nothing.
Advice 2: To issue a loan to the employee
In the implementation of financial and economic activities of some organizations give their employees loans. These operations must be issued in accordance with the Civil code of the Russian Federation and reflected in accounting.
In the first place receive from the employee a letter with a request to provide a loan. Here it needs to specify not only the amount but also why. The request for obtaining cash may sound as follows: "Please provide me with a loan to purchase real property in the amount of 1000000 rubles for a period of five years. At my dismissal undertake to repay the loan and all interest thereon. Your giving money read and agree". Also in this statement you can specify the details by which to transfer the amount of the loan.
If Yes to the above, the application will draw up a contract. Here, specify the size of the loan, purpose, form, issuance and return (i.e. in cash or through an account), return period. You can also schedule payments. If you want to withhold payments from the employee, enter it in the loan agreement. To sign the contract should both parties, then it is sealed with a blue seal of the organization.
Also you can make application to the contract. It will sound as follows: "the Obligation of the borrower." Here the employee must prove that the loan it will use for the intended purpose. Obasute to introduce to you all the supporting documents.
Then issue an order on the loan. The basis of preparation of administrative documents will serve as the request of the employee. Here enter the details of the employee the loan amount, repayment period, interest rate (if contract-free is a condition lowered). Order sign and give to familiarize to the employee.
Pass the order to the accounting Department to further integrate the accounting and tax accounting. The accountant should make the following Postings:D 73 sub-account "Calculations on loans" To the 50 or 51 – issued a loan to the employee;D 73 sub-account "Calculations on loans", 98 – accrued interest under the loan agreement;D 98 To 91 - percent credited to the financial result;D 70, 68 sub-account "income tax" - reflected a personal income tax benefit (35%);D 50 or 51, 73 sub-account "Calculations on loans granted" - return loan.