IPR royalty admissible in accounting as accounts receivable

In an attempt to implement Article 228 of the Property Law of the People's Republic of China concerning registration of pledging accounts receivable, ensure uniformity of the said practice and uphold the legitimate rights and interests of the parties and stakeholders, the People's Bank of China released the Measures on the Registration of Pledging Accounts Receivable on September 30 which would be in force on October 1, 2007.  IPR royalty as a creditor's right is included in accounts receivable.

　　The following rights are deemed accounts receivable: creditor's rights formed through sale including sale of goods and supply of water, electricity, gas and heat, IPR royalty; creditor's rights formed through rental, including rental of personal property and real property; creditor's rights created from services; real estate toll charging right at roads, bridges, tunnels and ports; loan services or other credit created creditor's right.

　　The accounts receivable fixed in the Measures means the right of right holders to collect payment for offering goods, services and facilities, including current and future monetary creditor's right and returns thereof .(by Yuan Ming)

知识产权许可使用被纳入应收账款

　　本报讯　为履行《中华人民共和国物权法》第二百二十八条赋予的办理应收账款质押登记的职责，规范应收账款质押登记，保护质押当事人和利害关系人的合法权益，中国人民银行于９月３０日对外发布了《应收账款质押登记办法》，办法自２００７年１０月１日起施行。依照该办法，知识产权的许可使用作为销售产生的债权被列入应收账款的范围。

　　据介绍，应收账款包括下列权利：销售产生的债权，包括销售货物，供应水、电、气、暖，知识产权的许可使用等；出租产生的债权，包括出租动产或不动产；提供服务产生的债权；公路、桥梁、隧道、渡口等不动产收费权；提供贷款或其他信用产生的债权。

　　据悉，办法所称的应收账款是指权利人因提供一定的货物、服务或设施而获得的要求义务人付款的权利，包括现有的和未来的金钱债权及其产生的收益。（袁 鸣）