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صدور سفته جهت تضمین

سفته از جمله اسناد تجاری است که در معاملات بین تجار و همچنین بین افراد عادی دادن و گرفتن آن معمول است. سفته همانطور که در تعریف مزبور بیان شده  سند تعهد پرداخت است و امضاء کننده متعهد می شود که مبلغ مندرج در آن را پرداخت نماید. آنچه در سفته پرداخت آن مورد تعهد قرار می گیرد وجه نقدی است که مقدار آن در متن سفته قید شده است. صادر کننده ملزم است در سررسید سفته وجه آن را به دارنده آن پرداخت نماید.قید حواله کرد که قانون نوشتن آن را در سفته به همراه نام شخص معین پیش بینی کرده است؛ به شخص مزبور اختیار می دهد که سفته را به دیگری واگذار نماید. در ایران برای پرداخت وجه بیشتر از چک استفاده می شود و کاربرد سفته عمدتا در مورد ضمانت است.

یکی از موارد کاربرد سفته؛ صدور سفته جهت تضمین قراردادها؛ وامهای دریافتی از بانک و موسسات دیگر و به طور کلی تعهدات است.زمانی که سفته به عنوان تضمین صادر می شود؛ در دفاتر صادر کننده به عنوان بدهی ثبت نمیگردد بلکه تحت عنوان <حساب های انتظامی>  ثبت می شود. حساب های انتظامی حساب هایی هستند که حالت اماری داشته و جزء بدهی ها یا دارایی های موسسه نمی باشند. 

برای تشریح این موضوع به مثال زیر توجه نمایید.

مثال : موسسه خدماتی پردازش بابت تضمین انجام تعهدات خود در ازای قرارداد منعقد شده با موسسه دولتی الف در تاریخ 1388/8/1 سفته ای به مبلغ 3.800.000 ریال صادر کرده و به موسسه دولتی الف تحویل داده است. مدت قرارداد مزبور تا تاریخ 1389/6/1 است.

 

این رویداد در دفتر روزنامه موسسه خدماتی پردازش به صورت زیر ثبت می شود:

 

اگر موسسه خدماتی پردازش به تعهدات خود مطابق قرارداد منعقد شده با موسسه دولتی الف عمل نماید؛ در پایان قرارداد موسسه دولتی الف سفته مورد نظر را به موسسه خدماتی پردازش مسترد خواهد نمود.در این حالت ثبت زیر در دفتر روزنامه موسسه خدماتی پردازش انجام می شود:

 

زمانی که سفته به عنوان تضمین صادر می شود؛ در دفاتر صادر کننده سفته حساب های انتظامی بدهکار و طرف حساب های انتظامی بستانکار می شود.زمانی که سفته تضمینی مسترد شد نیز ثبت مذکور برعکس می شود.

 

ثبت های مربوط به عملیات های سفته را به صورت زیر می توان خلاصه کرد.