# Consignment stock

Source: https://contracko.com/es/glosario/stock-en-consignacion

# Consignment stock

Inventory held at the buyer's site but owned by the supplier until it is actually consumed or sold.

## Definición

Under a consignment-stock arrangement the supplier places goods at the buyer's premises but retains ownership until they are drawn down, at which point title transfers and payment falls due. It improves availability and frees the buyer's working capital, while raising questions of risk, insurance and retention of title.

## Ejemplo

> A hospital keeps consignment implants on-site and is invoiced only for each one used in surgery.

## Por qué es un riesgo para la empresa

For the buyer, consignment stock creates questions of loss, damage and insurance responsibility while goods are on-site but unowned. If the supplier becomes insolvent, the goods remain the supplier's property and may be recovered by an administrator, disrupting supply. For the supplier, accurate consumption tracking is essential to avoid billing errors or undetected stock shrinkage.

## Cómo gestionarlo

- Define clearly in the contract who bears the risk of loss or damage while goods are on the buyer's premises.
- Agree on the consumption-reporting method and frequency so invoicing is accurate and timely.
- Conduct regular stock counts and reconcile them with reported consumption to detect shrinkage or reporting errors.
- Check whether the supplier's retention of title is validly registered and enforceable in the relevant jurisdiction.
- Include insolvency provisions so both parties know what happens to on-site stock if either side becomes insolvent.

### Cómo ayuda Contracko

Contracko stores the consignment agreement with its extracted terms, including reporting intervals, title-transfer triggers and audit rights, and sends reminders when stock-count or reconciliation milestones fall due, helping teams maintain the operational discipline the arrangement requires.

## Referencias legales

- [BW 3:92 Dutch Civil Code: retention of title Derecho neerlandés](https://wetten.overheid.nl/BWBR0005291)

Salvo indicación en contrario, las referencias remiten al derecho neerlandés (Burgerlijk Wetboek, el Código Civil neerlandés); los instrumentos de la UE como el RGPD se aplican en toda la UE. Se trata de información general, no de asesoramiento legal. Otras jurisdicciones tratan estos conceptos de forma distinta. Verifique el texto vigente y su situación con un abogado cualificado.

## Relevante para

[Salud](https://contracko.com/es/sectores/salud)[Industria manufacturera](https://contracko.com/es/sectores/fabricacion)[Almacenamiento](https://contracko.com/es/sectores/almacenamiento)[Comercio minorista y mayorista](https://contracko.com/es/sectores/comercio-minorista-mayorista)

## Cláusulas relacionadas

- [Retention of Title](https://contracko.com/es/biblioteca-de-clausulas/reserva-de-dominio)
- [Purchase Obligation / Minimum Take](https://contracko.com/es/biblioteca-de-clausulas/obligacion-de-compra)

## Términos relacionados

- [Retention of title](https://contracko.com/es/glosario/reserva-de-dominio)
- [Purchase obligation (minimum take)](https://contracko.com/es/glosario/obligacion-de-compra)
- [Delivery terms](https://contracko.com/es/glosario/condiciones-de-entrega)
- [Total Cost of Ownership](https://contracko.com/es/glosario/coste-total-de-propiedad)

### No vuelva a perder un plazo de contrato

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## Preguntas frecuentes

Preguntas comunes sobre este término.

- **Q:** Who insures consignment stock on the buyer's premises?
  **A:** The contract should specify this. In the absence of a clause, the goods remain the supplier's property, suggesting the supplier should insure them, but in practice buyers often hold the stock under their own premises insurance with the supplier named as a co-insured.

- **Q:** What happens to consignment stock if the supplier becomes insolvent?
  **A:** The stock remains the supplier's property and falls into the insolvency estate; the administrator can reclaim it. Buyers should address this in the contract and consider alternative supply arrangements in their continuity planning.

- **Q:** How is title transferred in a consignment arrangement?
  **A:** Usually at the point the buyer draws down the goods for use, as defined in the contract. This is the trigger for payment to become due and for risk to transfer to the buyer.

- **Q:** Can the buyer sell consignment stock to its own customers?
  **A:** Only if the contract permits it. In retail consignment arrangements this is the intended model; in industrial or healthcare settings the use is typically limited to operational consumption rather than resale.

- **Q:** What is the accounting treatment for consignment stock?
  **A:** Under IFRS and most GAAP frameworks, consignment stock is not recognised on the buyer's balance sheet until title transfers, since the buyer does not own it. The supplier continues to carry it as inventory.

## Vea estos términos en sus propios contratos

Suba un contrato y Contracko extrae los términos, fechas y obligaciones clave, y luego le recuerda cada uno de ellos antes de que importe.

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