Receivables can be discontinued by the fulfillment of the obligation, including a test, can be sold, and also written off as unreal for recovery.
The receivables that arose may be discontinued by the fulfillment of the obligation, and both personally by the debtor and the third person on his behalf.
Payment of services, in particular, admits the flow of funds to the taxpayer accounts (creditor) [SP.2 Article 167] of the Tax Code of the Russian Federation. However, from whom the money should be received to be recognized payment of services, in the Tax Code, it is not indicated, therefore, this rule applies to the flow of funds, both from the debtor itself and from a third party by default, in other words "Transmission (Sale ) another face.
The right of the initial lender passes to a new lender in volume and on the conditions that existed by the time of the transition of the right. The debtor, the new lender is provided with evidence of the transition of the requirements for this person, which the following documents are presented:
Notice from the initial creditor debtor about the assignment of the right of claim;
The original of the primary documents confirming the debt, according to which the right demand is transferred to the new lender.
As a rule, the right of demand is transmitted to a new lender on a reimbursable basis, that is, receivables are sold.
In practice, there are cases when obligations under contracts for the supply of goods (works, services) are redeemed by the holding of mutual requirements, which is one of the ways to terminate the oncoming commitments.
Creditting is reflected in accounting of wiring:
Debit 60 (76) Credit 62 (76) - reflected repayment of mutual debts on the sum of the conducted standings.
Unfortunately, in almost every organization at a certain stage there is a situation where counterparties do not pay out their debt on time. Violation by customers and customers of the settlement time for the assets provided leads to the emergence of receivables, the repayment of which becomes dubious or unreal. In practice, the organization is often faced with problems in debiting receivables.
Accounts receivable can be debited as unrealistic to recovery after the limitation period or due to the impossibility of fulfilling the obligation.
The limitation period for the write-off of overdue receivables is established by the Civil Code and is three years [art. 196] NK RF. Its beginning is determined by the deadline for the fulfillment of obligations, which is indicated when concluding the contract [p. 2 tbsp. 200] of the Civil Code. If the date of execution of obligations in the contract is not specified, it is necessary to proceed from a reasonable period, after which the debtor is given seven days for the fulfillment of the claim presented by the lender [Art. 314] Civil Code.
In accordance with paragraph 77, the Regulations on accounting and accounting reporting in the Russian Federation receivables, for which the limitation period of the limitation of expired, other debts, unrealistic recovery, are written off for each obligation on the basis of data on the inventory, a written justification and order of the head of the organization and refer to financial results if during the period preceding reporting, the amounts of these debts were not reserved. Consequently, documents confirming the validity of expenses for debiting receivables are:
The act of inventory of settlements with buyers, suppliers and other debtors and creditors for the period in which circumstances arose, indicating hopelessness to the recovery of debt;
An order to write down hopeless to recovery of debt.
The main purpose of the inventory is to confirm the reliability of debt accounting and obligations, the establishment of the timing of their occurrence and repayment.
The time of the inventory appoints the head by its order, as well as the composition of the inventory commission. It is possible to carry out an inventory in the time limits marked in the organization's accounting policy. The inventory results are issued by the act using the unified form of the N-17 "Act inventory of settlements with buyers, suppliers and other debtors and creditors", approved by the Resolution of the State Statistics Committee of Russia from 18.09.98 No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, According to the Inventory Results.
Confirming documents on all economic operations, including on receivables, the organization is obliged to store for at least five years [p. 1 tbsp. 17] Law on Accounting No. 129-FZ. The period established by tax legislation on the storage of documents necessary for calculating and paying tax is four years [paragraph 8 of paragraph 1 of Art. 23] NK RF. Storage of primary documents is a duty, not the right to the organization. Therefore, the organization that has not retained primary accounting documents on receivables with an expired limitation period, are questioned by the basis of its write-off in a decrease in taxable profits in the composition of non-engineering expenses [paragraph 2 of paragraph 2 of Article 265] of the Tax Code of the Russian Federation and the possibility of its write-off on Financial result of the organization. The shelf life of documents confirming the inclusion of this or that amount into account receivables should be calculated from the moment of its write-off. After all, in order to write off receivables after the expiration of limitations, the organization needs to confirm its occurrence. In addition, the Act inventory of debt and the order of the head on the write-off of hopeless debt should also be kept from the date of the operation, that is, from the moment of his write-off.
In addition, to recognize the debt is hopeless due to the expiration of the statute of limitation, documents need to accurately establish the date of the receivables and the expiration of the limitation period. Such documents can be: an agreement, account for payment, the act of work performed, services rendered.
The reflection in the accounting records of debt debt depends on whether a reserve is created for doubtful debts or not and, therefore, is written off by one of the following methods:
The financial results of the organization's activities (if the amounts of debt are not reserved);
At the expense of the reserve for doubtful debts.
If the reserve is not created, debt written off, and in the amount in which it was reflected in accounting, refers to financial results. Written receivables are included in other expenses [P.P. 11 and 14.3] PBU 10/99 "organization expenses". According to P.77, the provisions for accounting and accounting reporting in the Russian Federation. Debt debt at a loss due to the insolvency of the debtor is not annuling debt. For five years from the date of write-off, the amount of debt debt is taken into account in the account 007 "written off at the loss of insolvent debtors". Analytical accounting on account 007 is conducted for each debtor, whose debt is written off at a loss, and to each loss to a loss.
In accounting, the write-off of receivables in this case is reflected by the following records:
Debit 91-2 Credit 62 (60.76) -spid the amount of receivables (with VAT);
The debit 007 is taken into account the balance of the amount of invoice receivables.
If the reserve is created, the amount of receivables with an expired limitation period are debited at the expense of the reserve created. At the same time, the salans is taken into account the amount of debt written off. In accounting, the write-off of receivables in this case is reflected in the following accounting records:
Debit 63 Credit 62 (60.76) - debited due to the created reserve Amount of receivables;
Debit 007 - Over the balance of the amount of invoice receivables.
If the debt debt is redeemed, that is, from buyers in order of recovery received due to the organization of the amount, the amount of debt is written off from off-balance accounting and is reflected in other revenues of the organization [paragraph 7] of PBU 9/99 "Organization's revenues". In accounting, the following entries are made:
Debit 51 (50) Credit 91-1- is reflected as part of other revenues The amount of debt debt returned by the debtor;
Credit 007- Written off from the off-balance account The amount of return debt.
If receivables are not written off, but a reserve was created for this debt for doubtful debts, and the debtor redeems the debt, the amount of the reserve must be restored. At the same time, record is recorded in accounting:
Debit 63 Credit 91-1 - the amount of the created reserve has been restored during the debtor of receivables.
Reserve formation.
The formation of doubtful debts is one of the types of so-called estimated reserves. Existing accounting legislation provides for the accrual by the organizations of three types of estimated reserves:
Reserves for reducing the value of material values;
Reserves for impairment of investments in securities;
Reserves for doubtful debts.
The creation of such assessment reserves in accounting follows from the requirement of diligence imposed on accounting policies of the Organization for accounting purposes. The accounting policy taken by the Organization should ensure greater readiness to recognize in accounting expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves, given the requirement of diligence. [P.7] PBU 1/98 "Accounting Policy Organizations "
In paragraph 7, accounting regulations, which is an accounting regulatory document, it is said that the organization may establish reserves of doubtful debts on settlements with other organizations and citizens for products, goods, work and services with the assignment of reserves on the financial results of the organization. The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and estimating the probability of debt repayment in whole or in part.
Discovers to the reserves for doubtful debts created in accordance with the accounting rules are for the organization of other expenses. For this reserve there is a special account of 63 "reserves for doubtful debts" [paragraph 11] of PBU 10/99.
The amount of the reserve for doubtful debts, calculated on the last day of the reporting period, is reflected by the wiring:
Debit 91-2 Credit 63 - Formed a reserve for doubtful debts.
The debt of the amount of the reserve for doubtful debts on the date of repayment by the buyer of debt, previously recognized by the organization of doubtful, is reflected in the following wiring:
Debit 51 Credit 62 - Cash is obtained;
Debit 63 Credit 91-1- is reflected in the debate of the amount of the reserve for doubtful debts.
In accordance with paragraph 7, the Regulations on accounting, if until the end of the reporting year following the year of creating a reserve for doubtful debts, this reserve will not be used in any part, unspent amounts are joined in drawing up an accounting balance at the end of the reporting year to Financial results. Wiring is compiled:
Debit 63 Credit 91-1- Written off unused amounts.
Accounts receivable are financial and commercial assets of the company working on a counterparty as a result of a transaction, contract, etc. In the role of a counterparty, buyers, contractors and other accountable persons can act. Accounts receivable refers to the property of the company (its assets) and is subject to inventory regardless of the maturity date.
Similar words, the concept of the Company's receivables is the amount of debt that the borrower has not yet returned for certain services or goods.
We give an example of receivables:
The enterprise "MAX" specializes in the manufacture of building mixtures. He has several debtors (debtors), these are firms that do not have the financial opportunity to make payment for the goods immediately. The two parties conclude an agreement with the date of repayment of debt and all the nuances in case of its non-fulfillment. Thus, the company "MAX" without refusing a loan, in the future will receive economic profits.
2. What is the difference between receivables and payables?
With receivables, your company has debtors, and in the case of accounts payable, debtors are you. On the one hand, the lack of receivables testifies to the caution of the company, since not all debtors eventually have the opportunity to return debt. But at the same time, the company deprives itself potential income from conscientious counterparties.
Regarding accounts payable, the same story, its high level indicates the problems of the company, and the absence demonstrates the success and payback of business by its own. But since KZ is third-party capital, it would be foolish not to take advantage of the opportunity to develop at the expense of other people's investments. It follows from this that the value is not the presence, but the volume and relationship of receivables and accounts.
3. Types of receivables
There are many criteria for which you can classify the types of receivables, but we turn to the main one.
Depending on the maturity date:
Depending on the receipt of payment:
In order to avoid serious consequences of non-payment of debt, firms create reserves for doubtful debts. The volumes of reserves are approved individually, it all depends on the financial position of the debtor and the probability of repayment of obligations. A reserve is established for doubtful debts after inventory.
4. Management of enterprise receivables
Often there are situations when an enterprise, seeking to increase profits, begins to overload itself by debtors, which ultimately can lead to a large number of unpaid debt and even to the bankruptcy of the enterprise. Reasonable managers pay great attention to the amount of debts and are strict accounting of receivables using various tools, such as Excel.
Receivables Management Methods:
- Strengthening work with receivables - debt collection without resorting to the assistance of judicial authorities.
- Balance control and accounts for payables and receivables.
- Motivation of the Sales Department (regarding the adoption of measures, in order to maximize the rapid return of funds from the debtor)
- Counting the real value of DZ, given the possibility of its sale.
- Creating a system of implementation at which payments regularly and guaranteed will occur, for example, a discount system for punctual clients.
- Calculation of the limit level of receivables.
- Audit of losses from DZ (what profit could receive a company in the case of instant payment and use of this money).
With competent control and management of receivables, the company can maximally protect itself from the risks associated with the non-missing debts, a decrease in solvency and disadvantage of working capital.
5. Inventory receivables
Inventory receivables are reconciliation of documents with counterparties, confirmation of the availability of debt and its size. Conduct an inventory before the annual report, change of the chief accountant, in the liquidation or reorganization of the enterprise and in case of emergencies, such as a fire.
Inventory is carried out on a specific date, the company sends data on debt to its borrowers, and they should confirm or refute the availability and amount of debt. This is ideal, but in fact not everything is so smooth, firstly, the inventory can take a large amount of time, in some firms reaching the month. Secondly, not all debtors respond to requests, especially those whose debt has long been waiting for it to be repaired.
Further, the problem is to resolve data inconsistencies, in this case you have to check all the operations carried out with this company, it creates a special difficulty if the enterprise is in another city or, even better, in another country. When sending a certificate of receivables, it is necessary to take into account the fact that the company may be both a debtor and lender at the same time. Even if by estimates you turned out to be a debtor, the statement is necessary to send, while specifying the amount and receivables and accounts.
After the verification, the company must compile an inventory act, some establish their own form template, or use standard, for example: sample 1 (download).
6. Deprecation of receivables
The turnover of receivables shows how quickly the firm receives the payment of DN for sold goods and services.
The coefficient of receivability of receivables shows how effective measures is taking an organization to minimize DZ. This indicator quantitatively measures how many times the company received a payment for the period in the amount of the average residue of unpaid debt from its buyers.
* Medium balance of receivables it is calculated as the amount of buyers receivables according to the accounting balance on the beginning and the end of the analyzed period divided by 2.
Formula turnover Receivables:
The period of depreciation of receivables in the days of formula:
*OTZ in daysshows the number of days during which debt remains unpaid.
As such a norm of turnover coefficient does not exist, it will be different for each industry. But in any case, the higher the OTZ, the better for the organization, this means that buyers quickly repay the debt.
7. Recovery of receivables
Any enterprise is found with the problem of improperness of receivables. Of course, the buyer can have various good reasons, but who cares? The company wants to recover his money for the provided goods.
The return of receivables can be carried out by different methods, for example, hire the mafia, but if legally, it is better to make a claim or contact the judicial authorities. If you decide to settle a conflict lovely, you should send a claim to the debtor to clearly explain your position and find out what kind of sound objections.
In the appeal of recovery of receivables, you must specify the following items:
- Call
- Detailed calculation of the amount of the debt
- Calculation of interest interest
- Debt repayment period
- Court handling warning
In addition, under the claim there should be a signature of an authorized person, you should also attach copies of all documents related to debt. If the debtor received your letter (should be evidence) and did not respond on time, then with a calm conscience you can contact the court with the requirement of return receivables.
8. Disability of receivables
According to the law, the debt is considered an overdue, if the term of the limitation of the debt (3 years) and hopeless debt has expired, if the firm does not have the opportunity to pay duty. On these grounds, the company has the right to write off the debt. The write-off of hopeless overdue receivables is allowed to carry out the period in which the limitation period was held.
The write-off of receivables with an expired limitation period can be carried out by two methods. The first is to use for this purpose a reserve of dubious debts, if the reserve has not been provided for this debt, it is written off to financial results. Posting the write-off of receivables should be carried out exclusively for each obligation separately. The reason for this can be the results of inventory, written confirmations or order of the head of the enterprise.
A sample of the order for debiting receivables: Sample 2 (download).
Cancellation of hopeless DZ is not the actual cancellation of debt, therefore, for five years after the write-off, receivables are reflected in the balance sheet. And throughout the period, you need to follow the financial condition of the debtor, if he did not have the opportunity to pay off debt.
9. Receivables Report
For the manager, it is important to have an idea of \u200b\u200bwhat the amount of funds it can use when the following revenues will be and on the basis of the report to think over its actions on finance. Also, according to the report, it is possible to evaluate the receivables of each client, who responsibly makes payments, and who does not even understand the importance of timely debt payment.
Sample decoding receivables and payables Sample: Sample 3 (download).
10. Sale and purchase of receivables
If you do not have the slightest desire to deal with the debtors, but you wish to return funds, you can sell receivables, if there are faces, what it will be interesting. Often these are the people who themselves have debt to the debtor. The company has the opportunity to buy receivables at a lower price, so to speak with a discount, and then present documents to the debtor and demand the return of debt at full cost. For the sale of debt, the consent of the debtor is not needed, it will be enough to notify it about the sale of debt.
Optimization of the enterprise sales system and minimalization of risks in working with receivables and payables
Receivables are classified:
- by maturity (short-term - payments are expected within 12 months after the reporting date; long-term - payments are expected more than 12 months after the reporting date);
- according to the degree of recovery (current - debt within the limits of the terms of payment, which are established by the contract; dubious - the repayment period is already violated, but the enterprise is confident that funds will be obtained; hopeless - unrealized debts for recovery).
Depending on the scale of the company, they can establish their own classifications of receivables.
How to prevent the emergence of dubious and hopeless debts
There are several ways to prevent the appearance of bad debts or their minimization.
1. Prepayment
If there is a risk of problems with the buyer, it is better to conclude an agreement with him on prepayment. Moreover, prepayment in this case should be 100%. Then you have, like a supplier, there will be no problems with debts.
2. Providing collateral, guarantee, bank guarantee
3. Counter Debt (Credit)
When there is a counter debt, it is possible to relatively calmly ship the products without prepayment, without ensuring other substrate options. If there is accounts payables and the receivables arise, it is always possible to block them by relatives.
4. Accredibhere
This is a pretty exotic option, although it is undeservedly forgotten. The letter of credit is one of the forms of non-cash payments, the meaning of which is as follows: when both parties of the contract (for example, the delivery) do not trust each other (that is, the supplier does not trust the buyer, as it is afraid that he will not pay it, and the buyer is afraid To make a prepayment, because it is not sure that the supplier will ship the goods), the problem may solve the third independent side represented by the Bank (Bank-Issient).
In this case, the Bank opens up a letter of credit: a part of the cash account of the Buyer is transferred to a special account in this bank, and the buyer has no right to dispose of these money for a certain period. Then the bank informs the provider that the money for it is "reserved" on a separate account and this money will be listed for him as soon as he submit documents confirming shipment.
Unfortunately, this service is not particularly popular. Probably because she is not cheap. But from the point of view of a financial and civil legal, this is a good option to prevent debt accumulation.
6 internal control of receivables
Immediately need to say that universal methods of control of receivables do not exist. Everything is very specific, and much depends on the activities of the enterprise, its scale, the amounts that pass, customers, the market where the company works. You have to consider too many factors. Nevertheless, you can focus on several important criteria.
1. Planning level of receivables
The maximum allowable amount of receivables is determined by the calculation. It is expressed in absolute values \u200b\u200band / or percentage in relation to revenue.
We are talking about the amount of debt that an enterprise can afford without serious damage to financial and economic activities. This size is better to install in a solid amount, that is, in rubles. Additionally, you can install in percent from revenue.
2. Conditions for granting a delay of payment (loan) to customers
The company can be accepted by some particular period - 15 or 30 days, for example. But one period cannot be universal for everyone with whom it works.
If we are talking about a key or constant client, then it may be longer for it. After all, he, as a rule, makes big orders and regularly fulfills its obligations.
If a new client appears, in which the company is still not yet sure, then the term makes sense to revise towards the reduction. A problem client should be set either minimal or in general to insist on prepayment.
3. Motivation of employees
It is desirable to develop a system in which the employee's salary will depend on the period of receivables.
4. Procedure for providing deferred payment to customers
A large role in making a decision on the provision of a loan is played by the information collected about him.
You can start with the analysis of information from open sources and the information requested from buyers. How long have they been working on the market? Which of their counterparties can be contacted to get feedback? How neat do they calculate? Many valuable information for analyzing information can be learned from the company's website.
It is best to visit the office of the buyer. This will make an idea of \u200b\u200bhow risky will work with him.
5. Determining the valuation parameters provided by the client information
In this case, it is important to take into account the availability of property, due to which the debt repayment, the size and dynamics of payables, potential financial difficulties and solvency problems are possible.
6. Distribution of responsibility for the management of receivables between commercial, financial and legal services
It all depends on the scale of the enterprise, but even at a small enterprise it makes sense to determine who is responsible for which is responsible for working with receivables, as responsible.
From the point of view of logic, the commercial department should be responsible for providing a delay of payment, carry out control over current receivables. The work plot of the legal department is doubtful and hopeless receivables (personal meetings, negotiations, correspondence, claims, the statement of claim). Accounting includes accounting, control over the design and write-off of receivables.
Many financial and economic activities face the need to conduct a certain legal work with counterparties aimed at repaying the last debt.
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The emergence of obligations usually occurs when the payment is delayed - buyers can be paid on time and overdue obligations.
Features
The repayment of receivables is the procedure for paying debts by counterparties that arose as a result of legal relations (delivery of goods, execution of services or works).
Parties to relationships are:
- debtor (he is the debtor, defaulter);
- lender (he is a recoverer).
Despite the fact that the direct defendant in the dispute is the organization that has extended the payment under the contract, the legislation regulates the possibility of attracting responsibility and other persons who did not directly participate in the transaction, but somehow relate to the debtor.
For example, under the bankruptcy of the enterprise to subsidiary responsibility, founders may be attracted (if the actions of the latter led to liquidation), a head organization (under the bankruptcy of the branch division), etc.
The redemption procedure is divided into several stages:
- detection of the debt of the counterparty - for this they carry out an inventory (both planned and unscheduled), as a result of which the exact amount of debt will be determined;
- direction of the counterparty of the claim letter, which contains the requirements for a pre-trial settlement of the issue;
- if the debtor did not take appropriate measures to redeem at the pre-trial stage, preparations for the court proceedings begins - preparation of the claim and documents certifying the transaction;
- the market value of receivables is determined;
- the court makes a positive or negative decision on recovery;
- the case is transferred to the bailiffs that run enforcement proceedings.
The receivable is classified for the following varieties:
- normal;
- overdue;
- hopeless.
If the debt is already referred to overdue, measures should be taken to the counterparty until it switched to hopeless.
Sometimes counterparties have mutual obligations. That is, one side should be different, and the other, in turn, has a commitment.
In this case, the repayment can be made by a relative of the requirements - that is, the payover of one counterparty is repaid due to the receipt of the other. The balance of the amount of receipt that exceeds the amount of creditors will need to be accumulated or in pre-trial, or in court.
How to repay
Debt recovery can be made in two ways:
- in pretrial order;
- during the court proceedings.
Before contacting the court, every legal entity that has receivables must carry out proper claims with defaulters.
Pre-trial events are held in the following forms:
- interaction with the debtor through telephone conversations or correspondence by electronic communication channels;
- personal meetings with the head of the debtor's company;
- written claims.
The most effectively operate the last two ways - personal meetings and postal correspondence.
Tip! When considering the case, the court will take into account whether the relevant pre-trial work was carried out with the debtor. Claims sent in writing are the best evidence for the court.
However, telephone conversations, and personal meetings can be witnessed - for this anyone means of audio / video confixation.
If all the pre-trial events did not prompted the debtor to fulfill obligations, it is not to pull the time and as soon as possible to launch the trial.
After all, when debt recovery, there is a limitation period, when whose passing, the only way out will write off the recoverament of receivables.
The company has the right to concessions for the counterparty - for example, to grant a deferment for payment of payment for a longer period, or to install payment (payment will be not a one-time payment, but for example, by small amounts), or at all "forgive" part of the debt .
The main thing is to document the corresponding "benefits" in order to further prove that preferential conditions were provided for the counterparty, but the debt was not repaid.
The repayment period of receivables
When analyzing financial results, to assess the sustainability of the enterprise in short and long-term prospects, such a coefficient is used as the average repayment period.
The duration of repayment of receivables for the year is calculated by the following formula:
- DSO \u003d DAP * AR / NS,
Example of calculation. The duration of one reporting period in the company is 365 days. Accounts receivable at the beginning of the reporting period - 50 million rubles, and at the end - 70 million rubles.
Revenues from all types of sales of goods and execution of services, respectively - 350 and 400 million rubles. It is necessary to calculate the change in the coefficient of the repayment period of receivables.
Decision. Determine the coefficient at the beginning of the reporting period:
- DSO \u003d 365 * (50/350) \u003d 52.14 days.
Determine the coefficient at the end of the reporting period:
- DSO \u003d 365 * (70/400) \u003d 63.88 days.
Now determine the change in the period of the period at the beginning and end of the reporting period:
- DSO finite / DSO initial \u003d 1,2252, which is 22.52%.
Answer. The coefficient of repayment period of receivables in one year increased by 22.52%.
Letter counterparty
There are many ways to cooperate in the debtor - this is a conversation on the phone to encourage the fulfillment of obligations, and personal meetings of the company's head, and the direction by registered letter on the legal address of the special demand debtor.
A counterparty letter is the most effective way to pre-trial debt collection.
After all, the postal exchange of correspondence obliges the debtor at least to send a response letter, which contains information about the reasons for delay and maturity.
And this means much - if the debtor responded to the letter, it is likely that he is ready for a constructive dialogue and solving the issue without litigation.
Important! The letter is necessarily drawn up in the form of a claim and should contain a demand for repayment of debt or on the implementation of other actions stipulated by law or agreement of the parties.
The claim is compiled in free form or on the company's branded form. What is specifically indicated in the letter, the organization itself decides.
- the founding of the arrears (details of the contract, agreements, act, etc.);
- the amount of debt on the results of the inventory carried out (it will not be superfluous to confirm the amount of obligations by the detailed calculation);
- the period that the debtor is assigned to fulfill obligations voluntarily;
- penalties that will be applied to the debtor in case of ignoring requirements;
- if necessary, details for payment;
- signature of the company's head, legal address and contact information.
In addition to sending by registered mail to the legal address of the debtor's company, the claim can be handed over and personally. In this case, two copies of the document will be required - one copy remains in the hands of the debtor, the second is at the lender.
