Acts of reconciliation is often used in business practices. Under these conditions there is a problem of strength of evidence during the trial.
Resolution of the Supreme Economic Court of Ukraine (SECU) on 16.12.2010 in the case № 17/717.
By this case SECU reached the following conclusions on the use as evidence in an act of reconciliation.
In deciding on the punishment of the defendant's alleged amount of principal debt, the economic courts of first and appellate courts rejected arguments last that the act of mutual reconciliation between parties agreed amount of debt. While rejecting these arguments, the economic courts said that by law the act of mutual verification has not been granted legal validity proof obligation to pay cash or absence of such a duty, but in the sense of Articles 9, 10 Law of Ukraine "On Accounting and Financial Reporting in Ukraine", specified act is a consolidated document that reflects the total amount of debt, and captures the state of accounts between the parties, but by itself does not generate any rights and obligations parties, while the obligations of the parties supported by source documents - contract, invoices, bills and more.
Thus, the cited case, SECU actually denies civil legal nature of an act of reconciliation and does not recognize his original document. Signs of basic accounting documents provided in Article 9 Law of Ukraine "On Accounting and Financial Reporting in Ukraine". Primary documents it documents which record the facts of economic operations.
The concept of business operations is contained in Article 1 of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" - the act or event that causes changes in assets and liabilities, equity venture.
It is clear that any act of reconciliation of business transactions does not register, so basic accounting document can not be. Meanwhile, in our opinion, the act of reconciliation would be seen as some form of written acknowledgment of debt. However, in the cited case SECU of this position does not agree.
Appropriate for more motivation is provided in the resolution of SECU 28.02.2006 in the N 14/158 (Ruling of the Chamber of commercial matters Supreme Court of Ukraine of 11.05.2006 refused to initiate proceedings for review.)
The original documents must be presented when making business transactions, and if not - directly after graduation. For control and manage the data processing on the basis of primary documents can contain summary records.
So, act as mutual verification consolidated document is not the primary accounting documents statements. Such act is, in fact, a document that contains summary information about the accounting of transactions in enterprises, but can not properly be considered evidence of these operations and the availability of debt in the subject management.
Meanwhile, in court practice and meet other approaches to this issue.
Decision on 12.14.2010 SECU the case № 32/175-10
Plaintiff to confirm the fact and amount of existing debt sued acts signed by the parties of mutual reconciliation, the corresponding detailed calculation. Preliminary judicial authorities the contents of the documents left without investigation and assessment; primary documents (bills, invoices, settlement documents) is invoked by the courts.
In view of the rejection by the court of appeal act of mutual reconciliation is not only against the prescriptions of Articles 32, 34, 36 of the Commercial Procedure Code Ukraine on the definition of written evidence, but not based on factual circumstances established by the courts.
Decision on 21.12.2010 SECU the case № 21/84-10
In this case the judicial authorities in the case found that the plaintiff gave the defendant two products overhead and the defendant took this production (as evidenced by the signature of the person who received the products, and the seal of the Company), but not paid for it. Delivery was carried out without a written agreement. Claimant was presents a Defendant claim with a demand for payment.
Among other evidence, the court took into account signed by authorized representatives of the parties, sealed bilateral reconciliation act of mutual settlements on controversial spending bills with the adjusted balance in favor of plaintiff. This act is compiled on the basis of accounting source documents and the parties and reflected in the data is not refuted respondent.
Thus, of the cases can be concluded about the controversial Litigation Act of reconciliation as evidence. This situation requires appropriate development - Explanations from SECU.
Moreover, with Practice appeared recently send contractors mail leaves inserted acts of reconciliation of Accounts. In a letter similar to the following text: "In case of signing the act of verification on your part will assume debt agreed.
Doctor of Philosophy in Law