By Yasmine EDDAM
17 April 2025
For many companies, whether industrial, commercial or agricultural, inventories represent a significant proportion of fixed assets. This dormant capital may be needed to finance the operating cycle, invest or meet unforeseen cash requirements. Physically moving these goods to sell or pledge them is not always possible or desirable. This is precisely where the warehouse receipt comes in, an ingenious legal instrument issued exclusively by approved general shops. This document enables transactions to be carried out on stored goods - sale, pledging - without having to handle them. It is a solution that differs from other legal frameworks such as the independent retailers' collective shop. This article explores in detail what a warehouse receipt is, the steps involved in issuing it and, above all, the different ways in which it can be used to transfer ownership or secure credit. For a more complete overview, our essential guide...