Business Credit Magazine May 2014 | 页面 8

Enforcement of security rights in receivables. Since 2012, tax laws in Mexico require all companies to provide customers with electronic invoices. This system was put in place by Mexico’s federal revenue office (known as “SAT”) in 2002 as a way to collect detailed information of all the accounts receivables of companies. Thus, electronic invoicing will allow creditors to be more effective in enforcing security rights in receivables, as the courts can now obtain such information from SAT, should a debtor deny or fail in any way to provide accurate information regarding its receivables during the enforcement process. Formalities and Filings The pledge agreement has to be executed in writing. Only pledge agreements where the value of the collateral exceeds 250,000 UDIS (Mexican “investment units”), which equaled $1,277,829.75 pesos as of February 6, 2014 (USD $95,570.82), have to be ratified before a Notary Public. Agreements where collateral does not exceed this amount can be signed privately. Furthermore, the filing at the RUG registry is not necessary for the pledge agreement to be valid and enforceable. This allows creditors to create a security interest by inserting a good pledge clause in their credit application and have the debtors sign that form upon opening credit lines. May is World Trade Month “Our 21st-century economy requires American businesses and workers to compete in an international marketplace. To ensure our success, we must advance a robust, forward-looking trade agenda that emphasizes exports and domestic job growth.” So said President Barack Obama when he proclaimed May 15-21, 2011 as World Trade Week in support of his Administration’s National Export Initiative. The idea has grown and each May since, federal agencies, cities and organizations across the United States participate in World Trade Month, which is comprised of: • National Travel and Tourism Week (May 4-10) • National Small Business Week (May 11-17) • World Trade Week (May 18-24) FC %