Handing-over (accountancy)
See also: Handing-over
In Accounts Department, the given is a usual reduction granted according to the bought quantities, of the nature of the customer or within the framework of a promotional operation.
The commercial intermediaries are remunerated by handing-over that the intermediary located upstream on the prices required of the ultimate consumer grants to them.
The circular of the May 16th 2003 relating to the trade negociation between suppliers and distributers specifies that: “ the amount and the methods according to which any purchaser can profit from reductions in price, which it act of reduction, handing-over or rebates, as well as the conditions under which they are authorized must appear in the general terms of sale. ”
In accountancy, it is necessary to distinguish the handing-over of the Rabais or the Ristourne.
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