l Both sides fully agree that the claim on the basis of realized foreign trade business of export o

- Receivables and payables that are not registered with the NBS as a loan deal with foreign countries.
According to the Foreign Exchange Act, Article 4 if the export import relations lapse of more than one year, such work is considered commercial loans, loans, and offset by these jobs done by the provisions stipulated D ecisi.
If the execution of the foreign trade business has been more than a year, the foreign trade business needs first to be recorded as a loan deal with foreign countries, and then to do the documentation about the beatings but according to the Decision on the beatings ....

There is no obligation of informing the state bodies of executed offsetting debit and credit operations. This is stipulated in Article 11 New Regulation, as provides that on the effective date of this Decree, the Decree on conditions and method of clearing debts and claims arising from realized foreign trade of goods and services and reporting Exchange Inspectorate of offsetting ("RS Official Gazette", no. 14/2012).
Terminate the deadline for offsetting, which mean that the period of godinudana of developing debt poverilačkih jobs can be made to offset this Regulation or until the foreign trade business does not exceed the category of commercial loans, or pre register a credit relationship with the NBS.
P ropisano that this type of set-off can be made between residents and non-residents who realized foreign trade of goods and services, if both parties agreed in writing to that kind of fulfillment of the obligations.
1) the date that the participants in offsetting designated as the day of termination of mutual obligations, swedish imports but the same can not be assigned a time earlier than the date of signing the agreement, and if they do not, the date of the agreement;
Under the multi-national corporations, in terms of this regulation, shall mean a company swedish imports that consists of two or more business entities that are located in two or more states, which usually operate under the same business name or a name is an integral part of the terms under which the companies within the business, and includes a control (parent) and one or more slave (controlled) companies, but the parent company operates subsidiaries.
Multinational corporations may be organized as a Group (Group of Companies), holding company with mutual participation swedish imports capital, or any other form of organization. These companies may be interconnected through participation in the capital or his partnership extent (government-related capital), through a contract (government-related contract) through equity and through contract (mixed affiliates).
Intrakorporativno offset can not be done if the seat company that provides clearing and payment for all other entities in the system of multinational corporations in some of the countries' tax haven "or swedish imports seat in the territory jurisdictions with preferential swedish imports tax system in terms of the regulations swedish imports governing tax corporate profit. swedish imports
Residents can perform intrakorporativno offset debts and claims incurred on the basis of realized foreign trade of goods and services without swedish imports having to submit any documentation, in terms of the conditions for carrying out this kind of exchange deal.
Setting off on the basis of international agreements made between residents and non-residents, foreign trade services performed on the basis of a treaty or on the basis of membership in an international association, if this method of settlement swedish imports of mutual obligations envisaged that an international agreement or the rules of the international association, which is a resident member.

l Both sides fully agree that the debt on the basis of realized foreign trade business of import of goods amounting to _______________ swedish imports (specify amount and currency) swedish imports created by delivering the goods to the business enterprise - resident delivered the Commercial Companies - a resident of the 2012th were as follows:
l Both sides fully agree that the claim on the basis of realized foreign trade business of export of goods in the amount swedish imports of _______________ (specify amount and currency) created by delivering the goods to the business enterprise - resident delivered the Economic Society - a non-resident, in the 2012th were as follows:
l Both parties agree to execute mutually offsetting matured but unpaid claims and debts incurred on the basis of realized foreign trade of goods under Art. First and 3 this agreement in the amount of _______________ swedish imports (specify amount and currency).

Offsetting debits and credits is done AFTER realized foreign trade of goods and services, or after the filing of credit transactions with foreign countries in foreign exchange. When it comes to compensation prior to the commencement of foreign trade operations must obtain a decision approving swedish imports the compensation.
l The Executive Board of the National Bank of Serbia made a decision on how to set-off of debts and claims arising