For a long time, bill payments have not ceased to be popular among organizations. The reason for this is the dual nature of the bill: it can act both as a means of payment in commercial transactions and as a method of commercial lending to business entities.
According to Art. 142, 143 of the Civil Code of the Russian Federation, a bill of exchange is a security - a document certifying, in compliance with the established form and mandatory details, property rights, the exercise and transfer of which are possible only upon presentation. At the same time, by virtue of Art. 815 of the Civil Code of the Russian Federation, a bill of exchange is a type of debt obligation, according to which the drawer (or another payer specified in the bill) must pay the borrowed amounts upon the maturity of the bill.
