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"القيد العكسي" في الحساب المصرفي وسيلة البنك الخاصم لاستيفاء دين الخصم : دراسة قانونية مقارنة
Author
Source
Issue
Vol. 32, Issue 1 (30 Jun. 2017), pp.1-24, 24 p.
Publisher
University of Baghdad College of Law
Publication Date
2017-06-30
Country of Publication
Iraq
No. of Pages
24
Main Subjects
Abstract EN
As an attitude for obtaining discount debt, it is habitual at banks to asylum to the reversing entry in the agent's account opened with them, as a method of gaining the discount debt that was arisen because of inability to collect the value of the discounted commercial paper.
Such bank collection approach is characterized as easy accounting measures by one hand, and on the other hand it would avoid the discounting bank form crowding out the discounted creditors.
Such bank refund manner raises the question about its legal basis under legislations that have not got such technique like the Jordanian, syrian and Lebanese law that are similar to the French law.
Whereas the modern Arab discounting commercial legislations stipulate clearly that if the discounting outcome of a commercial paper was registered in a current account and its value was not paid before the deadline: the right will be given to those who discount the paper to cancel the entry by performing a reversed entry even after sentencing bankruptcy of paper provider.
But it is noticeable that even modern legislations have not clarified the fundamental characteristics to that reversed entry and have not indicated the details of the legal conditions for the bank technique to collect discounting bank debts.
These legislative deficiencies will be the core of our research study in order to fill the legal gap by one hand, and to clarify the bank legal attitude on the other hand.
American Psychological Association (APA)
الشماع، فائق محمود محمد. 2017. "القيد العكسي" في الحساب المصرفي وسيلة البنك الخاصم لاستيفاء دين الخصم : دراسة قانونية مقارنة. مجلة العلوم القانونية،مج. 32، ع. 1، ص ص. 1-24.
https://search.emarefa.net/detail/BIM-793859
Modern Language Association (MLA)
الشماع، فائق محمود محمد. "القيد العكسي" في الحساب المصرفي وسيلة البنك الخاصم لاستيفاء دين الخصم : دراسة قانونية مقارنة. مجلة العلوم القانونية مج. 32، ع. 1 (2017)، ص ص. 1-24.
https://search.emarefa.net/detail/BIM-793859
American Medical Association (AMA)
الشماع، فائق محمود محمد. "القيد العكسي" في الحساب المصرفي وسيلة البنك الخاصم لاستيفاء دين الخصم : دراسة قانونية مقارنة. مجلة العلوم القانونية. 2017. مج. 32، ع. 1، ص ص. 1-24.
https://search.emarefa.net/detail/BIM-793859
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-793859