o:5712 Forfeting kao savremeni oblik finansiranja preduzeća FORFETING AS A MODERN FORM OF FINANCING A COMPANY sr en Sažetak: Tehnika forfetinga obuhvata otkup nedospelih dugoročnih spoljnotrgovinskih potraživanja koja ispunjavaju određene uslove u pogledu ročnosti, vrste i dospeća. Na taj način preduzeće ima mogućnost da proda poslovnoj banci ili nekom drugom specijalizovanom finansijskom telu za forfeting svoje spoljnotrgovinsko potraživanje koje nije opterećeno mogućnošću regresnih zahteva drugih lica prema kupcu potraživanja, a koje je obezbeđeno nekim od ugovornih sredstava obezbeđenja. Forfeting transakcijom preduzeće eliminiše moguće gubitke zbog nelikvidnosti, rizike rasta kamatnih stopa u budućnosti, rizike po osnovu fluktuirajućih deviznih kurseva, rizik po osnovu promene boniteta i finansijske pozicije dužnika, eliminiše administrativne probleme i prateće troškove oko naplate potraživanja. Ovaj rad ima za cilj da ukaže na postupak primene tehnike forfetinga i mehanizme eskontne stope u zavisnosti od rizika, perioda otplate, valute i iznosa same transakcije. Abstract: Forfeiting technique includes the purchase of outstanding long-term foreign trade receivables that meet certain conditions in terms of maturity and type. In that way, the company has the opportunity to sell to a commercial bank or some other specialized financial body for forfeiting its foreign trade claim, which is not burdened by the possibility of recourse claims of other persons against the buyer of the claim, which is provided by some collateral. Through the forfeiting transaction, the company eliminates possible losses due to illiquidity, risks of rising interest rates in the future, risks based on fluctuating exchange rates, risk based on changes in creditworthiness and financial position of debtors, eliminates administrative problems and associated costs of debt collection. This paper aims to point out the process of applying the forfeiting technique and the discount rate mechanisms depending on the risk, repayment period, currency and the amount of the transaction itself. Ključne reči: forfeting; otkup potraživanja; finansijsko tržište; eskont Key words: forfeting, purchase of receivables, financial market. 1552099 10.5937/Oditor2103007V 2024-10-16T10:47:34.014Z 44 yes 46 Jelena Vapa-Tankosić Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu 0000-0001-8062-1154 Marko Ivaniš Fakultet za ekonomiju i inženjerski menadžment u Novom Sadu person 0000-0003-1567-3059 Dejan Vukosavljević person 2021 application/pdf 1295564 https://unilib.phaidrabg.rs/o:5712 no yes 16 70 1552253 2021-09-30 Oditor 7 3 7 36 2021-12-28