Settlement cash service legal entities: cash settlement services for business

What is cash settlement for business, what services do banks include in cash settlement services and how much will it cost you.

Legal entities may not be connected to the bank's settlement and cash services, but in practice it is impossible to conduct the activities of companies without availability. Problems will arise even in terms of paying taxes. In addition, there is a restriction according to which legal entities cannot pay in cash within the framework of one agreement in the amount of more than 100,000 rubles, and this seriously complicates the activity ...

What is RKO

Settlement and cash services is the financial support of the company. The bank provides the company with its services, it can perform any monetary transactions, pay cashless payments to counterparties.

For the convenience of customers, banks are developing Internet banking systems, thanks to which most financial transactions can be carried out remotely without visiting a branch of a service organization.

What is included in the list of RKO services

Here is a standard list of services included in the cash services of legal entities. Some banks may expand it by adding additional options, such as servicing payroll projects. So, what usually includes cash settlement in most banks:

Transfers to legal entities and individual entrepreneurs. The fee for them can be fixed for each operation, or the bank includes a certain number of payments per month in the package, if this limit is exceeded, each subsequent payment is paid separately.
Transfers to individuals. Many banks charge them differently than payments to legal entities and individual entrepreneurs.
Currency operations. These are payments in different currencies, currency conversion, many banks provide currency control services.
Account cashing out. This can be done both at the cash desk of the servicing bank and at ATMs using the business card issued when connecting to the RKO.
Cash withdrawal. It is also carried out through cash desks or ATMs.
Acquiring. Allows you to accept payment from cards, connects at the request of the client. It can be stationary, mobile or operate on the Internet (accepting online payment from cards).

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What does the client pay for?

Banks provide their services on a fee basis. The very connection to the settlement and cash services of legal entities is almost always free of charge, but a fee is charged for maintaining an account and for ongoing operations.

How much does cash settlement for an LLC cost?

Each bank sets its own. One bank may not charge a service fee or make a discount if certain conditions are met, another may offer free, and a third may offer free account replenishment. Standard costs of legal entities for banking services:

Account maintenance/maintenance fee, which is charged monthly. The higher the tariff, the more transactions it involves, the higher the fee is set. Conversely, some banks offer free service start-up companies. The fee range is 0-5000 rubles and above.
Fee for payments to legal entities and individual entrepreneurs. For example, it can be 20 rubles for each payment, or this option: 10 payments per month are free, subsequent payments are 50 rubles each.
Fee for payments to individuals, for example, 0.5-1% of the transaction amount.
Fee for currency payments, about 0.5%.
For currency control service, about 1-3%.
Account cashing out, will cost about 0.5-1% of the amount. Some banks allow you to withdraw cash without commission, for example, up to a total of 50,000 rubles per month.
Depositing cash through ATMs or cash desks, there are banks that charge a fee for any incoming payments - about 0.5% of the amount.
If the client connects to acquiring, he pays from each operation of receiving payment from the card, the service costs approximately 1-3%. Internet acquiring, as a rule, is more expensive - up to 5%.
For using a business card. The issuance and maintenance of one card is usually free, but if the client orders additional ones, a fee is charged for their maintenance - about 150 rubles per month for each.

Which banks offer cash settlement services to legal entities

There are many banks that provide services to legal entities, but not all of them offer companies convenient service. Below are the offers of the most popular banks among legal entities. All of them:

developed a range of tariffs, and each company can choose the best package of services;
offer free mobile and Internet banking, that is, the client can conduct financial operations online. Some banks have created a special Internet banking for businesses with advanced functionality: bookkeeping, management of payroll projects, business cards, opening deposits, etc.;
reliable companies with high ratings recognized as stable by leading international and national rating agencies;
offer convenient service: issue business cards, have a wide network of offices and ATMs, some provide customer service completely remotely.

Tinkoff

This bank provides services to legal entities remotely, there are no service offices at all. At the same time, the RKO service is provided at a high level. For the convenience of customers, a multifunctional Internet banking has been developed, in addition, Tinkoff issues debit business cards.

Tariffs of Tinkoff bank

Rate	Payments	Physical translations. persons	Replenishment	Withdrawal
Simple, 490 rubles / month. or free	3 per month for free, after 49 rubles.	1%+99 rub.	0.3%, min. 290 rub.	From 1% + 99 rubles.
Advanced, 1490 rubles / month. or free	10 per month for free, after 29 rubles.	1%+79 rub.	0.25%, min. 290 rub.	From 1% + 79 rubles.
Professional 4990 rub/month	19 rub. each	1%+59 rub.	0.15%, min. 290 rub.	From 1% + 59 rubles.

Benefits of Tinkoff Bank

No fee is charged for the first two months after connecting to cash settlement services.
The client does not pay for a month of service if during this period he spent non-cash from issued corporate debit cards more than 50,000 rubles on the "Simple" tariff and more than 200,000 on the "Advanced" tariff.
If the client pays immediately for a full year of service, he pays only for 10 months, 2 are provided free of charge.
Income up to 4-6% per annum is accrued on the balance of the client's funds.
Reservation of account details, providing them to the client on the day of treatment.
Long payment day, instant sending of payments.
Account integration with online accounting services.

UBRD

This bank has developed 5 tariff plans at once for businesses of various sizes. His Economy package came second in the ranking favorable rates for business among Russian banks.

Tariffs UBRD

Rate	Physical payments. and legal persons	Replenishment	Withdrawal
It's simple!, 0 rub.	79 rub.	0.05%, min. 100 rub.	From 1.1%, min. 150 rubles.
Economy, 600 rubles / month.	10 monthly free, after 25 rubles.	0.05%, min. 100 rub.	From 1.1%, min. 150 rub.
Online, 750 rubles / month.	25 rub. each	0.05%, min. 100 rub.	From 1.1%, min. 150 rubles.
Test drive, 500 rubles / month, connection - 4200 rubles.	Is free	0.05%, min. 100 rub.	From 1.1%, min. 150 rub.
Premium test drive, 700 rubles / month, connection - 7000 rubles.	Is free	0.05%, min. 100 rub.	From 1.1%, min. 150 rub.

Benefits of UBRD for legal entities

Low monthly fees for Test Drive and Test Drive Premium. Despite the fee for connecting to RKO in 4200 and 7000 rubles, it is still profitable.
Accrual on the balance of client funds up to 5% per annum.
There is a simple rate with no service charge.
UBRD's Light Internet Bank was recognized as the best online service for small businesses in 2020.

ModulBank

A bank that works only with business representatives. Due to the focus on only one category of clients, ModulBank is ready to offer the most convenient service and a wide range of additional services. The peculiarity of the bank is its remote work, there are no offices.

Tariffs ModulBank

Benefits of ModulBank

Fully remote work, remote connection to RKO.
Obtaining the details of the future current account immediately when submitting an online application.
Accrual up to 3-7% per annum on the balance of the client's funds.
Recognized as the most profitable bank for business servicing.
Starting tariff with free service.
A monthly fee is not taken if during this period the client spent more than 100,000 rubles non-cash from issued business cards on the "Optimal" tariff and more than 500,000 on the "Unlimited" tariff.
If you pay for 6 months of service at once, ModulBank will give a 15% discount, if you pay for a year at once - 20%.

Sberbank

Legal entities most often choose Sberbank to receive RKO services. And not in vain. The service here is really profitable, reliable and convenient.

Sberbank tariffs for legal entities

Rate	Payments	Physical translations. persons	Replenishment	Withdrawal
Easy start, 0 rub.	3 monthly free of charge, after 100 rubles.	From 0.5%	0,15%	3%
Good season, 490 rubles / month.	5 monthly free of charge, after 49 rubles.	From 0.5%	Up to 50,000 per month free, then - 0.15%	3%
Good revenue, 990 rubles / month.	10 monthly free of charge, after 49 rubles.	From 0.5%	Up to 100,000 per month free, then - 0.15%	3%
Active settlements, 2490 rubles / month.	50 monthly free of charge, after 16 rubles.	From 0.5%	Up to 1000 000 per month free, then - 0.15%	3%
Great opportunities, 8600 rubles / month.	100 monthly free of charge, after 100 rubles. for external	Up to 300,000 per month free, further from 1.5	Up to 500,000 per month free, then - 0.15%	Up to 500,000 per month free, then - 3%

Advantages of Sberbank

There is a tariff with a fee of 0 rubles per month.
It is possible to replenish the account without charging a commission.
The service of booking an account instantly at the request of the client.
Possibility to connect to cash registers without visiting the bank.
Service 1 ruble for the first two months to customers who registered a business no more than 6 months ago (except for the Great Opportunities tariff).
Functional Internet banking, integration with Internet accounting services.
A full range of services and products for any form and scale of business.
A huge number of branches and ATMs throughout the country.

Dot

Works only with business representatives. All of its products and services are focused on the needs of companies and entrepreneurs. The point operates throughout the Russian Federation, providing financial services to clients remotely.

Tariffs Points for business

Rate	Payments to legal entities	Transfers to individuals, individual entrepreneurs	Replenishment	Withdrawal
Required minimum, 0 rub.	Is free	Is free	From 1%B	Is free
The golden mean, 500 rubles / month.	10 per month for free, after 60 rubles.	Up to 200,000 rubles. is free	From 0.2%	Up to 50,000 rubles / month. free, then - from 1.5%
All the best at once, 2500 rubles / month.	100 per month for free, after 15 rubles.	Up to 500,000 rubles. is free	Up to 1 million rubles	Up to 100,000 rubles / month. free, then - from 3%

Advantages of the Point

Fully remote service clients.
You can withdraw funds and replenish your account for free on all tariffs.
At the “All the best at once” tariff, the first 3 months the service fee is 500 rubles.
On the “All the best at once” tariff, there is a 2% cashback on tax payments.
There is an additional service - bookkeeping.
Providing details of the invoice to be issued immediately after submitting an online application.
Internet banking Points for business is recognized as the most effective.

Alfa Bank

Demanded among customers, many companies choose to serve it. They are attracted by the convenience of receiving services, a large network of offices and ATMs, a functional Internet bank and a wide range of tariffs.

Tariffs of Alfa Bank

Rate	Payments	Physical translations. persons	Replenishment	Withdrawal
1%, 0 rub.	Is free	Is free	1%	Is free
Electronic, 1400 rubles. or 1080 rubles.	16 rub.		0,23%	From 1%
Success, 2300 rubles. or 1724 rubles.	10 per month for free, after 25 rubles.	Up to 150,000 per month free, further from 1%	Is free	Free up to 50,000 rubles / month.
Alfa Business FEA, 3200 rubles. or 2400 rubles.	30 rub. each	Up to 150,000 per month free, further from 1%	0,28%	From 1.5%
Everything you need. 9900 rub. or 7424 rubles.	Is free	Up to 500,000 per month free, further from 1.5%	Is free	Free up to 500,000 rubles / month.

Benefits of Alfa Bank

Special tariff "1%", where the fee is charged only for cash deposits.
Online accounting, functional Internet banking for business.
Tariffs with the possibility of free withdrawals and deposits.
If a client pays for the settlement and cash services of a legal entity for a year, the bank gives 3 months.

Promsvyazbank

Another large bank, one of the leading banks in Russia. Businesses are provided with all possible financial services. Designed for ease of maintenance remote services and about a dozen different tariffs.

Basic tariffs of Promsvyazbank

Rate	Payments	Transfers to individuals	Replenishment	Withdrawal
Business Start, 0 rub.	3 per month for free, more than 99 rubles.	Is free	Is free	Is free
Business Light, 6 months - free of charge, then -1050 rubles / month,	5 per month - 45 rubles, more than 110 rubles.		From 0.15	From 1.4
Business 24*7, 6 months - free., then - 1600 rubles.	Up to 200 per month - 19 rubles, over this - 18 rubles.	0 rub. up to 75,000 per month, after - from 0.5%	From 0.25	From 1.4.
Business Check, 2290 rubles / month.	Up to 30 per month - 0 rubles, over this - 40 rubles.	0 rub. up to 75,000 per month, after - from 0.5%	From 0.1	From 1.4
My business, 1800 rubles / month.	5 per month - 45 rubles, more than 110 rubles.	0 rub. up to 75,000 per month, after - from 0.5%	From 0.15%,	From 1.4

Advantages of Promsvyazbank

Large range of rates.
Account management discounts for customers who pay for 3, 6 or 12 months of service at once.
Intrabank payments around the clock and free of charge.
There is a starting tariff for new companies.

VTB

The bank is attractive in that, along with settlement and cash services, a legal entity gets the opportunity to use other VTB banking products, which are always provided on favorable conditions: a huge range of credit and deposit programs, salary projects, etc.

VTB tariff plans

Advantages of VTB

Extremely simple and clear tariffs.
Huge range of financial services.
One of the most reliable banks in the country.
Free service - business registration.
Making payments in the postoperative period.
Free SMS notification service.

Opening

The bank works with businesses of any size. There are tariffs for both beginner businessmen and large companies with decent turnover.

Opening tariffs

Rate	Payments	Transfers to individuals	Replenishment by card	Withdrawal
First step, 0 rub.	Includes 3 per month, then 100 rubles.		0,15%	0,99%
Rapid growth, 490 rubles / month.	Includes 7 per month, then 50 rubles.	Up to 150,000 - free of charge, after - from 1%	0,15%	0,99%
Own business, 1290 rubles / month.			0,15%	0,99%
The whole world (foreign economic activities), 1990 rubles / month.	Includes 15 per month, after 25 rubles.	Up to 150,000 per month free, further from 1%	0,15%	0,99%
Open opportunities, 7900 rubles / month.	15 free	Up to 500,000 per month free, further from 1.5%	0,15%	0,99%

Benefits of Otkritie Bank

Reservation of details in 2 minutes.
Discounts on monthly service when paying for three months of RKO at once.
A fee of 149 rubles for using a business card is charged only after the 7th month of its use.
70 regions of presence.

Comparative table of RKO offers to legal entities

Bank	Service	Replenishment	Withdrawal	Advantages
Tinkoff	490-1990 rub. can be free	0,15-0,3%	From 1% -59-99 rubles.	4-6% on the balance, online service
UBRD	0-750 rub.	0,05%	From 1.1%, not less than 150 rubles.	Up to 5% on balance
ModulBank	0-4900 RUB, can be free	0-0,5%	0-2,5%	Up to 7% on balance, online service
Sberbank	0-8600 rub.	Free or 0.15%	3%	Free replenishment, 2 months of service 0 rub.
Dot	0-2500 rub.	0-1%	Free or from 1.5%	Possibility of free withdrawal and replenishment, online service
Alfa Bank	0-9900 rub.	Free or from 0.23%	Free or from 1%	Possibility of free withdrawal and replenishment.
Promsvyazbank	2-2290 rub.	Free or from 0.15%	Free or from 1.4%, min. 250 rub.	Reducing the price of service when paying for 3, 6, 12 months at once.
VTB	1000-1900 rub.	Free up to a certain amount	From 0.5%	Free replenishment option
Opening	0-7900 rub.	0,15%	0,99%	Discounts when paying RKO for 3 months. straightaway

You can apply for settlement and cash services in each of these banks online.

We have tried to fit in this article a summary of the most useful information about CSC for business. But the choice is yours: choose cash settlement services for legal entities specifically for your business, with the services that you need.

The result of the development of settlement and cash services individuals in Sberbank of the Russian Federation was the achievement of a leading position in this market sector, based on competitive price conditions and the quality of services provided, a wide product range.

In the face of increasing competition, maintaining the leading position of Sberbank of Russia in this segment financial market and further development of cash settlement and cash services for individuals is primarily associated with improving the quality of services provided, implementing a flexible tariff policy and reducing the complexity of operations for the client and the Savings Bank. In order to consolidate the size of payments made and, accordingly, reduce their cost, along with operations related to payments for housing public Utilities, Sberbank of the Russian Federation is developing services for household payments in favor of retailers, enterprises and organizations providing household, transport, legal, educational, tourism, telecommunications, insurance, medical and other services. Sberbank of Russia actively supports an increase in the volume of non-cash receipts on deposits and debits from accounts on behalf of a client.

Sberbank of the Russian Federation significantly expands the volume of servicing operations money transfers individuals in rubles and foreign currency. The volume of services for property transactions of citizens, related consulting services, and the volume of services for renting individual safe deposit boxes are increasing.

Cash services for individuals include: income and expenditure transactions, purchase and sale of foreign currency, sale of coins, precious metal ingots, rental of individual safe deposit boxes.

Income and expenditure transactions are carried out in the cash department. The department performs the following functions: acceptance of cash and other valuables, issuance of cash and other valuables.

The scheme of settlement and cash services for individuals in the Central Office No. 4205 of Sberbank of Komsomolsk-on-Amur is shown in Figure 4:

Figure 4 - The structure of settlement and cash services for individuals in the Central Office No. 4205 of Sberbank of Komsomols-on-Amur

An individual wishing to open a deposit account - fills out a credit order, an alphabetical card and a deposit agreement, and also gives a sample signature on the front card. The controller completes the receipt order, in which he indicates the client's account number, branch number, accrues interest on the deposited amount and signs the order, enters Form 1, which indicates:

- surname, name, patronymic of the client;
- Account number;
- branch number;
- the amount of the down payment;
- date of birth of the client;
- interest charges;
- place of registration;
- expiration date of the deposit and capitalization period.

The controller issues a savings book, which must indicate:

- name and location of the savings bank;
- deposit account number;
- the amount accepted as a contribution.

With an additional deposit, the client fills out an incoming order, in which he indicates the last name, first name, patronymic of the account holder, the amount of the contribution, the date of the transaction and signs the order.

Funds can be accepted as a deposit from another person upon presentation of a savings book and a passport of the depositor. If the book is not presented, cash is accepted on the basis of a receipt, the original of which remains with the depositor.

The main documents when making debit transactions in the bank are cash checks, debit orders. When issuing Money from the deposit, the client provides a passport, a savings book and a completed expenditure order.

The controller conducts a debit transaction on a personal account, displays the balance of interest and makes an entry in the savings book.

A client - an individual can draw up a power of attorney or a will for a deposit.

Also, foreign exchange transactions with individuals have now become more important.

CO No. 4205 of Sberbank of Kosomolsk-on-Amur created a universal system of settlement and cash services for the entire range of foreign exchange transactions. The following operations are carried out at the operating cash desks of the Savings Bank:

- purchase and sale of foreign currency in cash for cash rubles (US dollars, euros, Japanese yens, Chinese yuans);
- purchase and sale of payment documents (traveler's checks) in foreign currency for cash rubles, as well as sale and payment of payment documents for cash foreign currency;
- acceptance for examination of banknotes of foreign states, the authenticity of which is in doubt;
- acceptance for sending cash foreign currency for collection;
- operation for the exchange of banknotes;
- replacement of a non-payment banknote with a payment banknote;
- purchase of banknotes for cash rubles;
- exchange of payment banknotes of a foreign state of one denomination for a payment banknote of the same foreign state with the same denomination;
- issuance of cash foreign currency/cash rubles on debit and credit cards.

Having an account in rubles and foreign currency, you can buy or sell the currency that is on the account of a client - an individual, by performing a non-cash conversion operation on the account. For these purposes, the bank daily sets a special buying and selling rate for carrying out conversion operations with the account of individuals.

If there is a deposit in rubles and foreign currency, when making a purchase transaction, it is necessary to fill out an order for debiting funds from a ruble deposit and an order for crediting funds in foreign currency for the amount calculated at the exchange rate set by the bank on the day of the transaction.

Currently, CO No. 4205 of Sberbank of Komsomolsk-on-Amur open foreign currency accounts on demand and urgent to individuals. Interest rates on currency deposits are systematically reviewed by the bank in accordance with market conditions. Deposits are accepted in the name certain person. The structure of deposits in foreign currency in CO No. 4205 of Sberbank of Komsomolsk-on-Amur is presented in Appendix B.

The composition of non-traditional banking operations includes operations of banks with precious metals. Precious metals have investment value and are a tool for the formation and accumulation of funds. Therefore, they are classified as financial assets and may be subject to banking transactions.

Operations with precious metals currency values regulated by the Law of the Russian Federation of December 10, 2003 No. 173 - FZ "On currency regulation and currency control" and the Law of the Russian Federation of March 26, 1998 No. 41 - FZ "On precious metals and precious stones".

Precious metals are gold, silver, platinum, platinum group metals (palladium, iridium, rodite, ruthenium, osmium) in any form and condition, with the exception of jewelry and other household products, as well as scrap of such products.

In order to carry out transactions with precious metals, the bank must obtain permission to carry out such transactions - a license to carry out transactions with precious metals. The specified license is issued by the Central Bank of the Russian Federation to an operating bank if it has or simultaneously with a license to carry out operations in foreign currency. Again bank being created can also obtain a license to conduct operations with precious metals along with a license to conduct banking operations with funds in rubles and foreign currency (without the right to attract funds from individuals to deposits).

The license (permission) for carrying out operations with precious metals gives the bank the right to attract deposits and place precious metals.

Banks have the right to carry out the following operations and transactions with precious metals:

1. buy and sell precious metals both at his own expense and at the expense of his clients, acting as a commission agent or attorney under commission or commission agreements;
2. attract precious metals in deposits (on demand and on certain period) from individuals and legal entities;
3. place attracted and own precious metals on its own behalf and at its own expense to deposit accounts in other banks, as well as provide loans in precious metals;
4. provide and receive ruble and foreign currency loans secured by precious metals;
5. store and transport precious metals;
6. carry out transactions of purchase and sale of precious metals.

Banks carry out operations with precious metals with the opening of metal accounts. Metal accounts are opened for individuals and legal entities, including banks. To store precious metals, banks open metal accounts for safekeeping. Precious metals accepted from the client for storage are not borrowed funds of the bank and cannot be placed on their own behalf and at their own expense. To carry out operations to attract deposits and place precious metals, banks open unallocated metal accounts.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur sells gold bullions. Measured ingots are made and marked Russian organizations in accordance with current state standards, weighing from 1 g to 1 kg with a chemically pure gold content of at least 99.99% of the ligature mass of the ingot. The Bank provides qualified assistance and advice in the sale of measured bars. When selling, they are accompanied by documents confirming the origin of the ingots (certificate or passport of the manufacturer).

Prices for the sale of bullions of precious metals are set taking into account the value added tax and vary depending on the quotation of the purchase of the Bank of Russia.

Also, CO No. 4205 of Sberbank of Komsomolsk-on-Amur sells commemorative and commemorative coins made of precious metals. Commemorative and commemorative coins are the currency of the Russian Federation, expensive materials (precious metals) are used in their manufacture, complex check technologies and artistic design methods are used, giving the coins specific properties and allowing them to circulate both as a means of payment at face value and as collectibles and investments.

Clients are offered silver coins in denominations of 1 ruble, 2 rubles, 3 rubles, 25 rubles, gold coins in denominations of 10 rubles, 25 rubles, 50 rubles, 100 rubles. The demand for coins by customers - individuals is so great that it is becoming more and more difficult to satisfy it every year.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur accepts payments in favor of enterprises, institutions and organizations, payments to the budget and off-budget funds, voluntary contributions of citizens:

- payments for an apartment, utilities (electricity, gas, telephone, etc.);
- taxes and payments credited to the budget and off-budget funds (technical inspection Vehicle, registration at the place of residence, target fee for a foreign passport, an order for an apartment, etc.);
- insurance payments and state insurance payments;
- payments of voluntary societies;
- Receipts of voluntary contributions from the population and organizations.

Payments are accepted by the bank regardless of the place of residence of the payer and the location of the account of the organization receiving the payment.

These operations are carried out by accepting cash and in the manner of non-cash settlements on instructions from depositors to transfer amounts from deposit accounts.

Table 11 provides information on the amount of transactions on settlement and cash services for individuals of CO No. 4205 of Sberbank of Komsomolsk-on-Amur.

Table 11- Information on the amount of transactions on settlement and cash services for individuals CO No. 4205 of Sberbank of Komsomolsk-on-Amur thousand rubles for 2002-2004.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur provides the bank's clients - individuals and legal entities with the provision of individual safes for rent:

- for storing valuables and documents;
- for carrying out settlements on real estate purchase and sale transactions;
- to notaries for the storage of hereditary property in connection with the performance of notarial acts in inheritance cases.

An individual safe is provided to the client for rent on the basis of a lease agreement concluded with the bank for a period specified by the parties. By agreement of the parties, the lease period may be extended.

One of the most important areas in the work of a commercial bank to improve the service of individuals is the development of non-cash settlements of citizens with trade, public utilities and other enterprises. Currently, banks perform a wide range of settlement and cash operations: they accept payments from the population in favor of enterprises, institutions, organizations, as well as in the income of the state and local budgets; issue checks to pay for goods and services; produced on behalf of investors non-cash payments on payments; perform other operations.

In recent years, the range of goods and services for which the population can pay by bank transfer has expanded significantly. Checks are one of the forms of non-cash payments.

Settlement check of Sberbank of Russia - nominal money document, certifying the right to receive the amount in the currency of the Russian Federation at the expense of funds placed by the client in Sberbank of Russia. Validity of the check is 4 months.

A settlement check is issued in the name of an individual when he deposits cash on the settlement check or debits the amount from the deposit account and can be used by the client to receive cash or credit the amount of the settlement check to the deposit account.

At the request of the client, the check can be issued in the name of another person, who in this case becomes the owner of the check.

When issuing a settlement check, a service fee of 0.5% of the amount is charged. When paying by check, the fee for services is 0.5% of the amount.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur sells traveler's checks issued by the following companies: American Express, Thomas Cook-MasterCard, Visa Interpayment.

Traveller's checks in US dollars and euros can be purchased at the Central Office No. 4205 of Sberbank in Komsomolsk-on-Amur:

- for cash;
- for cash rubles;
- by writing off funds from foreign currency or ruble deposits.

Types of traveler's checks, payment for which is made at the cash desks and exchange offices of Sberbank in Komsomolsk-on-Amur: American Express, Thomas Cook-MasterCard, Visa, Citicorp.

Traveler's checks are very easy to use. When purchasing cheques, the client puts his signature on each purchased cheque. When presenting for payment, the owner must re-sign the checks in the presence of the person accepting traveller's checks. The payment of the check is made with the identity of the signatures. Such a system insures the owner against the risk of losing the check.

For the sale of a traveler's check, the bank charges a commission of 0.5% (min 1 USD). Traveler's checks are accepted for payment all over the world in shops, restaurants, hotels, and services. The exchange of traveler's checks in banks and other financial institutions for the payment of the host state is more profitable than the exchange of cash US dollars. Traveler's checks are perpetual. If necessary, a check can be exchanged for cash or rubles at Sberbank of Russia or other financial institutions.

CO No. 4205 of Sberbank of Komsomolsk-on-Amur transfers deposits (in whole or in part) and cash (both for crediting to deposits and for cash payments) to any institution of Sberbank of Russia, as well as to any bank in Russia and beyond border. Sberbank of Russia offers the minimum transfer terms:

- currency transfer - 3 days;
- ruble transfer within Russia - 3 days;
- ruble transfer in the system of Sberbank of Russia - 3 days;
- urgent translation cash in the system (territorial banks and branches) of Sberbank of Russia - 24 hours.

To transfer a deposit or cash to a client - an individual, it is not necessary to have a deposit account with the institution of Sberbank of Russia to which the funds are transferred. The Client has the right to transfer a deposit (in whole or in part) or cash both in his own name and in the name of any other person.

Appendix B shows the tariffs for money transfer services established in the Central Office No. 4205 of Sberbank of Komsomolsk-on-Amur.

The mechanism of functioning of the system of electronic money settlements of individual clients is based on the application plastic cards points and includes transactions carried out using ATMs, electronic systems settlements of the population in trade organizations, banking services for individuals at home and at the workplace, as a way to bring various services to the consumer.

The assistance service of Sberbank of Russia provides cardholders with the following services around the clock by phone:

- blocking of cards by telephone message of the client;
- consultation of the client on the procedure in case of loss or theft of the card;
- recommendations on the client's actions in case of disputable transactions;
- providing information on the spending limit for authorization, account balance, debit transactions and account replenishment operations, reasons for refusing to service the card, service points.

In addition to the offered traditional plastic cards international standard, The Savings Bank of Russia makes non-cash payments in the settlement system using bank cards of AS Sberkart. This is a microprocessor card that works within the framework of the Sberbank of the Russian Federation system.

Card AS "Sberkart" - a bank card with a built-in microprocessor and printed with the logo of the Savings Bank of Russia or the trademark "Sberkart". The AS Sbercard microprocessor card is issued by Sberbank institutions to residents of the Russian Federation - legal entities and individuals for a period of 12 or 24 months exclusively in rubles. Further, if desired, the period is extended. With each operation, the amount is debited directly from the card, and not from the card account, that is, the microprocessor carries variable information about the amount of money. There are two types of cards for individual clients: payroll and personal.

The salary card of AS Sbercard is issued as part of the implementation of joint “salary projects” with enterprises in Russia. It is designed to receive wages, fees, scholarships and other income, as well as to pay for goods, work, services and receive cash in the subdivisions of Sberbank of Russia that carry out transactions with cards. Annual maintenance of the bank card salary account is free of charge. Daily accrual of interest on the balance of funds on the card account is made at the rate of 2% per annum.

A personal card of AS Sberkart is issued to a client - an individual for their own purposes. The first year of servicing such a card costs 250 rubles, each subsequent year 125 rubles. Interest is accrued on the balance of funds on a quarterly basis, at the rate of 2% per annum.

The issuance of cash in rubles, on both cards, within the territorial bank that issued the card, is free of charge, in other branches - a fee of 1% of the amount of cash received is charged. An initial fee to open a bank card account and a non-withdrawable account balance is not provided.

Table 12 provides information on attracting funds from individuals to accounts bank cards AS "Sberkart" in CO No. 4205 of Sberbank of Komsomolsk-on-Amur.

Table 12 - Information on raising funds to bank card accounts of AS "Sberkart" in CO No. 4205 of Sberbank of Komsomolsk-on-Amur.

Analyzing table 12, we can conclude that the popularity of AS Sberkart in Komsomolsk-on-Amur is growing, because the amount of attracted funds increased from 321 thousand rubles in 2002 to up to 40076 thousand rubles in 2004 and amounted to 39755 thousand rubles.

Thus, the advantages of AS Sberkart microprocessor cards are:

- wide service network;
- cost-effectiveness - all settlement operations in trade and service enterprises are carried out without commission;
- speed of execution of transactions and the minimum amount of documents to be filled out - the card is issued on the day the account is opened;
- security - a high level of card protection excludes unauthorized access to the account;
- speed and ease of maintenance;
- functionality - the presence of two accounts on the card: one - completely protected by passwords, and the other - without passwords, allows you to make small purchases without entering a PIN code.

Settlement service in rubles

1. Non-cash transactions on the account:

enrollment;

transfer within the Bank (including through the correspondent network of JSC CB COSMOS);

transfer through the correspondent network of the Bank of Russia;

transfer of tax and customs payments;

2. Transfer of funds for non-cash receipt "to the same day".

3. Transfer of funds against cash to be handed over "to the same day";

4. Assistance in the search for funds (requests).

Clients' payments are carried out within the limits of the current account balance without any restrictions, except for cases provided for by law.

Settlement documents are executed by the Bank on the day they are received, if they are received by the Bank:

on paper until 13:00
in electronic form via the Internet-Client system until 15:00

Documents received after the specified time will be executed by the Bank on the next banking day. It is possible to execute settlement documents of clients during non-operational hours upon a separate request.

The exchange of payment documents between the Bank and the client can be carried out electronically, on the basis of a banking service agreement concluded using the Internet-Client software and hardware complex, which makes it possible to manage the account directly from the office.

Due to the fact that JSC CB "COSMOS" is a participant in direct settlements in Moscow (and the Moscow region), settlements with Moscow counterparties of clients are carried out within one day.

Cash services in rubles:

Acceptance, recalculation and crediting to the account of cash delivered by the client;
Acceptance and recalculation of coins delivered by the client with crediting of funds to the account;
Cash collection;
Delivery of funds;
Recalculation due to the presence of shortages, surpluses, counterfeit and (or) non-payment banknotes;
Registration of a check book;
- household needs, etc.;
Issuance of cash on the day of the order (if funds are available at the Bank's cash desk):
- on the travel expenses, salary and equivalent payments;
- for insurance compensation;
- household needs, etc.;
Issuance of coins on request.

Settlement service in foreign currency

Non-cash account transactions:
- enrollment;
- transfer within the Bank;
- transfer in US dollars, Euros and other currencies in favor of beneficiaries, not clients of the Bank;
- transfer of tax and customs payments.
Cancellation, return of customer payment instructions
Correction, clarification of payment instructions:
- until execution by the Bank (including execution of new instructions);
- after execution by the Bank.
Assistance in the search for funds (requests)

When opening a current account in foreign currency, a transit account is automatically opened for the client. The mode of operation of the specified bank account is determined in accordance with the regulations of the Bank of Russia.

All payments for bank account are carried out on the basis of payment orders - settlement documents of the client and in accordance with the current legislation of the Russian Federation.

The client's payment documents are executed by the Bank not later than the day following the day of receipt of the relevant payment document by the Bank within the operating day regime established by the Bank.

Cash service in foreign currency:

Cash withdrawal:
- in US dollars;
- In Euro;
Acceptance of cash with crediting to a foreign currency account (in cases provided for by law).

Issuing and receiving cash

In order to receive cash, the client receives (upon request) from the Bank a check book with 50 sheets. Upon receipt of cash, the client issues a check (cash) to bearer. The check is valid for 10 days from the date of issue and entitles the bank to write off the amount issued in cash from the client's current account.

When depositing funds to the current account in cash, the client writes out an announcement for a cash deposit. The document has the details of the client and the Bank; it indicates the amount in words and the purpose of the contribution signed by the contributor. The announcement consists of three parts: data of the depositor, receipt for the depositor, order - for bank transactions on accounts. On the basis of an announcement for a contribution, the Bank credits the amount of funds received to the client's current account and capitalizes it at the cash desk.

In confirmation of the amounts debited or credited to the client's current account. The bank reports to the client with an extract from the current account.

Acceptance / issuance of cash is carried out:

with crediting/withdrawal on the current business day - from 9:30 to 17:00 (Monday-Thursday); from 9:30 to 16:30 (Fri.)

Operating cash desk outside the cash node or currency exchange office

In order to develop your business, the Bank may open an operating cash desk or a currency exchange office on your territory. Working through these divisions of the Bank will greatly simplify your cash settlements with counterparties and customers. In addition, you will receive the following benefits:

growth in trade;
growth in the number of customers due to the convenience of making payments for goods and services;
day-to-day crediting of trading revenue;
the minimum fee for the collection of funds.

JSC KB "KOSMOS" in as soon as possible opens accounts in Russian rubles and foreign currency to legal entities and individual entrepreneurs, residents and non-residents Russian Federation.

To open an account, the client provides documents according to the list.

An application for opening an account is made personally by the head, chief accountant of a legal entity or a third party - a representative of a legal entity on the basis of a power of attorney to open an account with JSC CB COSMOS, issued by the head and certified by the seal of the organization.
The opening of an account is carried out by the Bank within 2 days, subject to the full compliance of the documents submitted by the Client with the requirements of the Bank and the current legislation.
When concluding an agreement on bank deposit(deposit), the full list of documents set out above is not required from the Client if the Client has a current account with JSC CB COSMOS.

NOTE:

In case of making changes to the Constituent Documents registered in accordance with the established procedure, the organization provides the Bank with originals or copies of the relevant documents certified by a notary or by the body that performed the registration (including the Certificate of Amendments to the Constituent Documents).
If the right to sign payment documents is granted to other persons, in addition to the head and chief accountant, then the Bank is provided with orders confirming their authority to manage the account (original or notarized copy). At the same time, in such orders, except for the chief accountant, that these persons are granted the right of the first or second signature of settlement documents.
The card with samples of signatures and seal imprints is provided in the form No. 0401026 and filled in in accordance with the Instruction of the Bank of Russia No. 153-I dated May 30, 2014. "On the opening and closing of bank accounts, accounts on deposits (deposits)."

What features accompany settlement and cash services for individuals? What is it all about? What benefits do we get? What should I pay attention to when registering? These and many other questions will be answered in the article.

general information

Settlement and cash services for individuals is the name of the operation of opening and subsequent maintenance of bank accounts that belong to specific people. For financial institutions, this is a very profitable and important activity. First of all, at least by the fact that in such cases, people and companies transfer significant amounts of money to banks. And this is an important aspect, according to which the latter differ from other financial institutions. In addition, the involvement of individuals allows you to establish business ties with them, which later develop into other, closer forms of cooperation. These include: providing bank guarantees, factoring, leasing, lending, trust and similar operations. Relationships due to this are strong, because when a financial institution and a client trust each other, they become mutually beneficial and mutually interested partners.

What are the benefits for individuals?

We can:

Make any payments that are in no way connected with the implementation of entrepreneurial activities.
Credit funds received in the name of the owner.
Carry out conversion operations.
Make regular fixed payments (but only if there is a special order for this from the client).

Although, of course, there are certain specific features. So, if the court decides that for a certain reason it is necessary to write off a specific amount, this will be done without problems. In this case, you should only obey, which the bank does. Settlement and cash services for individuals, despite such specifics, is the most useful tool that is necessary and widely used.

Various Features

We need to talk about such things as tariffs. Settlement and cash services for individuals, as previously mentioned, is very beneficial for the bank. But not only because it provides capital for which you do not have to pay interest, but also due to the withdrawal of commissions. For the sake of fairness, it should be noted that the rule of good form is not to remove any additional payments if they are carried out within the same financial institution. But if transactions are carried out between different banks, you have to pay a commission. Its size is relatively small, but it is still a few percent. In addition, in such cases, there is a certain specificity in terms of work. Do not forget that the usual bank payment- three days. Yes, now they pass almost instantly, but if the order for payment or settlement is submitted after the working day, there may be a delay until the next morning. Therefore, when choosing who will serve the ongoing transactions, you should ask in detail about what is organized and how.

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INTRODUCTION

1. ESSENCE OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICE FOR CUSTOMERS

1.1 SETTLEMENT AND CASH SERVICE FOR LEGAL ENTITIES IN THE BANK

1.2 SETTLEMENT AND CASH SERVICES OF INDIVIDUALS IN THE BANK

1.3 IMPROVE CUSTOMER SERVICE

2. SETTLEMENT AND CASH SERVICE OF THE CLIENT OF ZAPADNOURAL BANK OF OAO SBERBANK OF RUSSIA

2.1 CHARACTERISTICS OF THE WESTERN-URAL BANK OF OAO "SBERBANK OF RUSSIA"

2.2 REGULATORY BASIS FOR ACCOUNTING FOR CASH SETTLEMENT SERVICES

2.3 ANALYSIS OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICES FOR CLIENTS OF THE WESTERN-URAL BANK OF OAO SBERBANK OF RUSSIA

CONCLUSION

REFERENCES

APPS

VMANAGEMENT

BanTo- a legal entity established in a certain organizational and legal form and having the exclusive right to carry out, in accordance with the procedure established by law, activities on its own behalf to raise funds for deposits, to place these funds on its own behalf and at its own expense on the terms of repayment, payment, urgency, openness and maintenance of bank accounts of individuals and legal entities.

Any economy rests on objective economic laws, one of which is the law monetary circulation. The circulation of money occurs under the influence of financial institutions, and above all banks, which create the basis for cash flow and are connected with all industries and sectors of the economy.

Banks provide financing for all areas of business, production and non-production areas, management areas and fill the federal and territorial budgets with the necessary funds.

Theme of the course work "Organization of settlement and cash servicesbank clients”. Settlement and cash customer service is one of the most important areas in the work of a commercial bank, since payment system is one of the basic structures modern economy. The flow of funds passing through bank accounts between business entities requires special attention and strict order. Given the pace of development banking services, it should be assumed that in the near future there will be an increase in non-cash transactions in the settlements of individuals and legal entities. Therefore, the study of this process is of great importance for banking. The relevance of this topic is dictated by the entire course of development of the banking services sector.

CspruceI consider my work: correctly present the material on this topic, clearly and clearly express their thoughts, fully disclose the essence of cash and settlement services for customers.

1. THE ESSENCE OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICES FOR CLIENTS

1.1 SETTLEMENT AND CASH SERVICE FOR LEGAL ENTITIES IN THE BANK

Settlement and cash services for clients is a set of banking operations that satisfy certain needs of customers and are aimed at making a profit.

Servicing legal entities, i.e. enterprises, organizations and institutions. Settlement and cash transactions are carried out on behalf of legal entities. Cash services for bank customers and all settlements are made by debiting or crediting funds to their bank accounts. for storage own funds enterprises and organizations and their settlements in the bank, settlement and current accounts are opened. The issuance and use of borrowed funds are registered on the loan accounts of legal entities.

A commercial bank is interested in attracting legal entities for settlement and cash services. This is due to the fact that the money in the bank account is the attracted funds of a commercial bank, in accordance with the volume of which its entrepreneurial activity is built.

Along with settlement and cash services commercial Bank can offer a wide range of operations in which a legal entity is interested: trust management of property and portfolio valuable papers, consulting services, lending, etc.

Opening, reissuing and closing an account is one of the operations in the settlement and cash services of legal entities.

Legal entities have the right to open other accounts in banks to perform a limited range of operations. Clients independently choose banks for settlement and cash services. Regulations oblige clients to keep both their own and borrowed funds in banks.

Wconclusion of an agreement on opening a bank account:

The contract is concluded in a simple written form. As a rule, the bank and the client conclude a single bank account agreement, although the current legislation allows the possibility of concluding such an agreement by way of an offer (submission of an application and other documents for opening a bank account) and acceptance (permissive inscription of the head of the bank).

The bank is not entitled to refuse the client to open a bank account, except in cases where such refusal is caused by the bank's inability to accept banking services or the refusal is allowed by law and other legal acts.

For discoveriesaccounts legal entity must be submitted the following documents: Documents provided by the client to the bank, are checked for completeness of documentation, legality and availability of the necessary information for opening and maintaining an account. This work is performed either by the head of the department of settlement and cash services for legal entities and budgets or by an employee of the department responsible for opening customer accounts.

· An application for opening an account must be written by the client's hand and signed by the head and chief accountant of the legal entity.

· The certificate of state registration can be submitted in the form of a copy certified by a notary public, a higher organization or body that registered the constituent documents.

· Constituent documents are submitted depending on the organizational and legal form of the legal entity. Copies constituent documents must be notarized or certified by the body that registers the legal entity.

· The certificate of registration with the tax authority is presented to the bank in the original. At the same time, the bank makes a photocopy of the original Certificate. The copy is certified by the employee who receives documents from the client for opening an account.

· The card with samples of signatures and stamps of the form is submitted to the bank in two copies, one of which must be certified by a higher organization or notarized.

After account opening, endorsed by the chief accountant or his deputy, cards indicating on them the order and frequency of account statements are transferred to the relevant bank employees.

When compiling the form card, it indicates the persons who have the right of first and second signature. The sample signature of the head is included in the card without fail, with the exception of the sample signature of the heads of ministries, departments, heads of regional administrations.

The right of the first signature belongs to the head of the enterprise, organization or institution for which the account is opened, as well as to officials authorized by the head to manage the account. The right of the first signature cannot be granted to the chief accountant and other persons having the right of the second signature.

The right of the second signature belongs to the chief accountant. If the enterprise provides for a position with a different name instead of the position of chief accountant (head of the financial department, financial and accounting department), then the client must make a note about this on the card.

The form card must include a sample of the print of the seal assigned to the legal entity or its separate structural divisions. The use of seals intended for special purposes, for example, "for packages", "for passes" is not allowed.

For accounts of joint ventures, international associations and organizations, the card is certified only by a notary.

After checking the documents submitted by an individual, a bank account agreement is concluded with him, a copy of the identity document is made in his presence. Documents for opening an account are stored in legal case client.

We emphasize that the moment of concluding an agreement and the moment of opening an account must coincide, meaning the minimum technically necessary time gap. In this regard, the statement about the possibility of concluding an agreement in the absence of all the documents required from the client seems to be erroneous. It should also be taken into account that the type of account to be opened, specified in the agreement, depends on legal status the client, the nature of his activities, goals, etc., data on which are contained in the required documents. The rules on a public contract apply to the procedure for concluding a bank account agreement. The Bank is not entitled to give preference to one person over another in relation to the conclusion of a public agreement, except for the cases provided for by law and other legal acts, it is obliged to conclude an agreement on the same terms for all citizens.

The Bank may terminate the agreement on settlement and cash services in the event of:

・Non-compliance minimum size account balance;

· Within a month from the date of notification of the bank's client about this;

· In the absence of transactions on the account during the year.

The Bank closes the account of a legal entity on the basis of the relevant judgment. Termination of contractual relations is carried out in two stages:

1) Termination of the contract;

2) Closing the account.

Within seven days after the termination of the contract, the balance on the account must either be issued to the client or transferred to another account.

At reissuing an account in connection with the reorganization (merger, accession), the same documents are submitted to the bank as when opening an account. When changing the name or subordination, it is necessary not later than one month from the date of renaming or subordination to submit an application from the account holder about the relevant changes and a copy of this decision.

At closing an account can be carried out by decision of the account holder, the owner of the property of the enterprise, bank, arbitration court. At the initiative of the client, the bank account agreement can be terminated at any time and without any conditions. To close an account, the client submits an application to the bank, which must contain confirmation of the balance of funds on the account on the day of closing and an indication of the transfer of the balance of funds. If there is a balance on the account, the bank draws up a memorial order to close the account. The transfer of the balance of funds can also be made on the basis of the payment order submitted by the client.

1.2 SETTLEMENT AND CASH SERVICES OF INDIVIDUALS IN THE BANK

Settlement and cashoperations are the first and main banking operations.

Commercial banks perform a large volume of settlement and cash transactions. An important indicator of the positive activity of a commercial bank is the uninterrupted cash service for customers.

Cashier customer service includes the following operations:

- acceptance of the client's cash for crediting to a bank account;

- acceptance of cash in any branch of Sberbank of Russia for crediting to the client's main account;

- issuance of cash by the bank to the client;

- delivery of wages to customers by the bank's cash collection service;

- exchange of cash, exchange of banknotes for coins;

- exchange old banknotes and a defective coin of the Bank of Russia;

- acceptance of banknotes, the authenticity of which is in doubt, for sending for examination

In order to carry out settlement and cash services for individuals, as well as to carry out operations with cash and other valuables, credit organizations create equipped and technical fortified premises in buildings. Premises for transactions with valuables include:

· Vaults of valuables of a credit institution, conforming to the requirements of current state standards;

· Operating cash desks;

· Recalculation cash desks;

· Premises for receiving - issuing valuables to collectors;

· Premises of clients.

Acceptance of cash at the cash desk:

The main form of receipt of cash in the bank is the delivery of them directly by the clients themselves to the cash desk of the bank on the basis of an announcement for a cash contribution during the operating day (to the day cash desk) and after it ends (to the evening cash desk). If the amount actually handed over to the bank's cash desk corresponds to the amount indicated in the receipt document, the cashier signs all three of its components (announcement, receipt, order), stamps the receipt and hands it to the client - depositor of money. He leaves an ad in cash documents bank, and the order for the announcement is transferred to the teller for crediting the cash deposited by the client to his current account.

Cash receipts to the bank are also carried out through the collection apparatus. The Bank may carry out collection and delivery of its funds and valuables. Most banks that do not have their own collection service use the services of the Russian Collection Association.

Cash withdrawal:

The issuance of cash to enterprises and organizations is carried out by cash checks. The latter are forms of strict accountability and are issued to the client in the form of checkbooks. To receive cash from his current account, the owner of the checkbook must fill out a cash check, indicating in it the name of the recipient of the money, the number of the account from which they will be withdrawn, their amount in figures and words, the intended purpose (on the back of the check), sign the first officials faces and print. The operating officer of the bank checks the correctness of filling out the check, the availability of funds on the client's current account, and then, cutting off the control mark from the check, passes it to the recipient of the money for subsequent presentation to the bank cashier, and the check itself - directly to the bank's cash desk.

The work of the bank with cash to serve customers - individuals, as well as employees of the bank itself is carried out according to incoming and outgoing cash orders, respectively, for receiving and issuing cash.

Carrying out currency exchange transactions with the participation of individuals:

Currency exchange operations with the participation of individuals, involving cash settlements, are carried out at the bank's exchange offices. Currency exchange transactions with the participation of individuals, providing for settlements in non-cash form are held only at the box office.

The rate of purchase, sale, conversion of foreign currency is set before the start of the working day of the exchange office or cash desk on the basis of a bank order certified by a signature, which indicates the date and time of establishment, the name of the currencies with which the bank performs currency exchange operations. During the working day, authorized banks have the right to change the established exchange rates. The exchange rate is set based on supply and demand in the foreign exchange market.

Cash foreign currency is accepted at the cash desk of the branch after verification is carried out in accordance with currency legislation legality of accepting a payment from an individual in cash foreign currency in favor of the beneficiary (approval of an application for a contribution of foreign currency in cash) by the responsible executor of the branch entrusted with this function.

Acceptance of cash foreign currency at the cash desk of the branch is carried out according to the incoming currency order, issued in accordance with the requirements, and the payment order of an individual.

taken within banking day cash foreign currency is formed and packaged in the prescribed manner.

At the end of the banking day, all foreign currency is transferred to the head of the cashier against signature, in the control sheet of accepted and issued valuables, along with registers of purchased foreign currency, payment documents in foreign currency, incoming foreign exchange orders and a statement of cash turnover for the day and balances of valuables. The head of the cash desk checks the amount of foreign currency accepted by him with incoming currency orders, a reporting certificate, and signs it.

1.3 IMPROVE CUSTOMER SERVICE

A significant drawback of the cash service system that has developed in the country is its low efficiency, which implies the appearance of the client at the bank, as well as the inability to receive cash after the operating day.

An important and fast growing component modern systems electronic banking is the use vending machines, which are installed either inside or outside the bank premises. They provide round-the-clock execution of operations for receiving cash, which is formalized as accepting deposits, issuing money in cash and withdrawing the corresponding amount from the account, as well as transferring money from account to account. Automatic cashier is a complex electronic-mechanical machine, the key elements of which, along with the system of input, processing and output of information, are: a plastic card, an account holder identification system, a money acceptor and a cash dispenser.

Credit card - payment and settlement document, issued by the bank to its depositors to pay for the goods and services they purchase. They represent plastic card indicating the name of the owner, the number or code assigned to him, contains a sample of his signature and an indication of the validity period. Modern credit cards are issued with a molded microprocessor and have a large memory capacity. Credit cards are used in the Russian Federation for servicing, as foreign citizens, and Russian.

Debit cards- this is a payment and settlement document issued by banks to their depositors to pay for the goods, services they purchase or to receive cash from ATMs (ATMs). Payment by debit cards is made by direct debiting from the payer's account of money from the amount encoded on the magnetic stripe of the card. Therefore, debit cards do not allow their owners to pay for purchases in the absence of money in their bank account.

The introduction by a commercial bank of such a system for performing operations ensures the transition to a qualitatively higher level of cash customer service.

Organization of work with cash when using ATMs produced in the following way.

To reinforce the ATM and withdraw cash from it, by written order of the head of the credit institution, responsible employees of the credit institution are appointed, one of whom is a cash or collection officer. The keys to the ATM are assigned to the specified employees.

Reinforcement of the ATM with cash is carried out as necessary on the basis of a written application of the cashier responsible for maintaining the ATM, or the head of the division of the credit institution, which, using software, controls the provision of the ATM with cash. The accepted amount of money is counted by the cashier or collector employee sheet by sheet, puts it into cassettes and closes the cassettes with a key.

To load an ATM, a cashier or collector employee may be given pre-prepared cassettes with cash. The preparation of cash, its investment in cassettes and the closing of cassettes is carried out by the head of the cash desk or a specially assigned cash worker. When accepting cassettes for loading an ATM, collectors check the integrity of the cassette and the presence of details on the label.

The head of the cash desk accepts cash withdrawn from an ATM from a cash register or collector employee, reconciles the balance of the money withdrawn from the cassettes with the printout data and signs in the incoming cash order.

2. SETTLEMENT AND CASH SERVICE FOR CLIENTS OF THE WESTERN-URAL BANK OF OAO SBERBANK OF RUSSIA

2.1 CHARACTERISTICS OF THE WESTERN-URAL BANK OF OAO "SBERBANK"RUSSIA"

Zapadno-Uralsky bank JSC "Sberbank of Russia" is the leader banking system Russia, the basis of its stability and reliability. The presence of the Bank in all sectors of the banking services market makes it an alternative to any other bank in Russia, and ensures the functioning of the country's banking system in any conditions.

Zapadno-Uralsky Bank JSC "Sberbank of Russia" is a bank of national scale, the face of the Russian banking system in the international market. The Bank ensures the formation economic policy and has an impact on macroeconomic processes in the country, implements cost-effective government programs development. The significant branch network of the Bank and the use of advanced technologies are designed to ensure the availability of the Bank anywhere in the country.

In addition, the Zapadno-Uralsky bank OJSC "Sberbank of Russia" is a universal commercial bank. The Bank seeks to meet the needs of all customers in a wide range of quality banking services. The Bank is called upon to efficiently place attracted funds from the population and legal entities in the interests of depositors, customers and shareholders.

Zapadno-Uralsky bank OJSC "Sberbank of Russia" is a social significant bank. As the only banking institution providing services throughout Russia, the Bank is actively involved in the implementation social programs, supports the development of national science and culture. A wide branch network of the Bank, the settlement system of Zapadno-Uralsky Bank OJSC Sberbank of Russia, flexible credit policy and qualified personnel are aimed at the development and prosperity of the clients' business.

The share accounts for over 25% of assets and 15% of capital.

Zapadno-Uralsky Bank OJSC "Sberbank of Russia" provides banking services in all 83 constituent entities of the Russian Federation, having a unique branch network, which consists of 17 territorial banks and has more than 18,400 divisions. In addition, the Bank provides services through remote service channels - one of the world's largest networks of ATMs and self-service terminals (about 83 thousand devices). Sberbank is also actively developing its applications " Mobile bank” and “Sberbank Online @ yn” with an impressive client base of more than 12.9 million and 7.6 million active users, respectively.

The Bank is the absolute leader among Russian banks in terms of the size of the balance sheet, the volume of funds raised from individuals and legal entities, the volume of investments in the Russian economy, and the volume of transactions in the stock and money markets. The bank serves over 234 million accounts of individuals and about 1.5 million legal accounts.

Any commercial bank, and based on the Zapadno-Ural Bank OJSC Sberbank of Russia, has its own accounting policy. Under accounting policy organization is understood as a set of ways of conducting accounting- primary observation, cost measurement, facts of activity.

Source documents:

1) Incoming cash documents

Legal entities - announcement for cash contribution

Individuals - incoming cash order

2) Expenditure cash documents

Legal entities - cash checks

Individuals - expenditure cash warrant

3) cash journal by income and expense

4) Memorial orders

5) References and other documents

6) Book of accounting for cash and other valuables

7) Book of accounting of accepted and issued money

Characteristics of accounts for the maintenance of settlement and cash services for customers.

Account 20202 "Cash desk of credit organizations"

Account 20207 “Cash in operating cash desks located outside the premises of credit institutions”

Account 20208 "Cash in ATMs"

Account 20209 "Cash in transit"

Accounting entries:


Cash is deposited at the bank's cash desk to be credited to the client's current account
The bank's cash desk received blank checkbooks and other valuables
A checkbook was issued from the bank's cash desk at the request of the client
The amount of funds issued to him from the bank's cash desk is debited from the client's current account
Cash received from the RCC to the cash desk of the bank
The bank received an extract from the RCC on the withdrawal of the amount of cash reinforcement from its correspondent. Accounts
Cash was issued from the cash desk of the bank to collectors for delivery to the RCC
Cash was transferred from the cash desk of the bank to reinforce the branch
Cash dispensed from bank teller to ATM
The cash desk of the branch received cash from the cash desk of the bank

2.3 REGULATORY BASIS FOR ACCOUNTING FOR CASH SETTLEMENT SERVICES

1 Legislative level

1.)federal law dated December 10, 2003 No. 173-FZ “On currency regulation and currency control”.

Chapter 2 Currency regulation(The currency regulation authorities in the Russian Federation are central bank Russian Federation and the Government of the Russian Federation.)

Chapter 4. Currency control (Currency control in the Russian Federation is carried out by the Government of the Russian Federation, currency control bodies and agents in accordance with this Federal Law and other federal laws.)

2.) The Central Election Commission of the Russian Federation. Decree of August 21, 2007 No. 26/195-5. On the instructions, on the procedure for opening and maintaining accounts, accounting, reporting and transferring funds.

2 Level"Normative"

1.) Central Bank of the Russian Federation No. 298-P Ministry of Finance of the Russian Federation.

N 173n December 13, 2006 Regulations on the features of settlement and cash services of the territorial bodies of the Federal Treasury, financial authorities subjects.

Chapter 1. Peculiarities of settlement services of the Federal

Treasury and financial authorities (payers of which are organizations, i.e. legal entities whose personal accounts are opened with the Federal Treasury or financial authorities, are filled in for each organization in accordance with the rules.)

Chapter 2. Peculiarities of cash services of the bodies of the Federal Treasury and financial bodies bodies of the Federal Treasury and financial authorities.)

2.) The Central Bank of the Russian Federation on April 24, 2008. "Regulations on the procedure for conducting cash transactions and the rules for the storage, transportation and collection of banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on April 24, 2008 N 318-P) (as amended on February 7, 2012) (Registered in the Ministry of Justice of Russia 05/26/2008 N 11751) (as amended and supplemented, effective from 01/01/2013)

(Determines the procedure for conducting cash transactions with the currency of the Russian Federation in the form of banknotes and coins of the Bank of Russia (hereinafter referred to as cash) in the course of banking operations and other transactions, the procedure for working with banknotes of the Bank of Russia that raise doubts about solvency (hereinafter referred to as dubious banknotes of the Bank of Russia), insolvent banknotes of the Bank of Russia (hereinafter referred to as insolvent banknotes of the Bank of Russia), banknotes of the Bank of Russia, the presence of signs of counterfeiting which is beyond doubt by a cashier of a credit institution (hereinafter referred to as banknotes of the Bank having signs of counterfeit Russia), and also establishes the rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.

3.) Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia No. 373-P)

(The Regulation applies to legal entities that maintain accounting in accordance with the requirements established by the bodies that have been granted the right to regulate accounting (with the exception of the Central Bank of the Russian Federation), as well as to legal entities that have switched to a simplified taxation system (hereinafter referred to as legal entities), individuals engaged in entrepreneurial activities without forming a legal entity.

Chapter 1. General Provisions

Chapter 2. Organization for conducting cash transactions

Chapter 3. Procedure for accepting cash

Chapter 4. Procedure for issuing cash

Chapter 5. Procedure for maintaining a cash book

Chapter 6. Ensuring the procedure for conducting cash transactions.

Level 3 "Methodical"

1.) Instruction of the Bank of Russia dated September 14, 2006 No. 28-I “On opening and closing bank accounts, deposits (deposits).

Chapter 1. General Provisions:

Documents required for opening an account

Rules for opening a bank account

2.) Letter of the Bank of Russia dated 06/04/1996 No. 25-1-601 “On methodological recommendations for checking cash work” (Checking cash work in commercial bank, explains the actions of cash services, control over violations of the procedure for conducting cash transactions.

4 Level "Business entity level»

1.) Charter of the West Ural Bank of Sberbank OJSC dated July 24, 2013. Approved by the Annual General Meeting of Shareholders Minutes No. 26 dated May 31, 2013. (Open joint-stock company Sberbank of Russia, hereinafter referred to as the Bank, is credit institution. The Bank was established with the name Open Joint Stock Company Sberbank of Russia, OJSC Sberbank of Russia;

Chapter 2. "Banking Operations and Other Transactions" (The Bank carries out the following Bank operations);

Chapter 3. "Authorized capital of the bank" (The authorized capital of the bank is formed in the amount of 67,760,844,000 rubles. The authorized capital of the Bank is equal to the total amount of the nominal value of the Bank's shares acquired by the shareholders);

Chapter 7. “Securing the interests of clients” (the Bank pays insurance premiums to the Fund compulsory insurance deposits of individuals) ;

Chapter 8. "Accounting and reporting" (The Bank maintains accounting records and provides financial statements in the manner prescribed by federal law and other regulatory legal acts).

2.4 ANALYSIS OF THE ORGANIZATION OF SETTLEMENT AND CASH SERVICES OF CLIENTS OF THE WESTERN-URAL BANK OF OAO SBERBANK OF RUSSIA »

Zapadno-Uralsky Bank JSC "Sberbank of Russia" is the leader of the banking system, which occupies one of the leading places in the championship. The bank is working to improve the settlement system and offers a variety of banking services. Settlement and cash services are based on conducting operations on a client account and performing other related procedures.

The analysis of my work consists in disclosing data (in tables, diagrams) on settlement and cash services in the West Ural Bank of Sberbank of Russia OJSC for the periods from 2010-2012.

The first thing I would like to reveal - OPENING BANK ACCOUNTS

Diagram 1. The number of accounts opened in the West - Ural Bank OJSC "Sberbank of Russia"

The diagram represents data on the number of opened accounts in the Bank. It is clearly seen that there have been significant changes, in the direction of increase. In the reporting period as of November 1 of the current years, the changes are more significant.

Diagram 2. Share of current accounts in deposits (%)

The diagram reflects the changes in the share of current accounts in percentage that are opened with the Bank, it can be concluded that every year the share of current accounts with the Bank is increasing. The reporting period of 2010 accounted for 13.6%, the increase occurred by 1.3%, i.e. 2011 was 14.9%, the dynamics between 2011 and 2012 is 1.2%, i.e. for 2012 the share of accounts in 16.1%.

The increase in the share of term deposits became possible due to the growth of Sberbank's share in the highly competitive payroll and pension service market. The efforts we are making to expand remote service channels, including the continuous improvement of Internet and mobile banking also played an important role in the process of attracting funds to current accounts.

Diagram 3. The share of the West - Ural Bank of OJSC "Sberbank of Russia"

Every year there is a surge in customer activity, as clearly seen in this diagram, an increase in the number of bank customer activity occurs in approximate calculations by 4-5 thousand per year: 2010-309 thousand; 2011-313 thousand; 2012-317 thousand.

As already mentioned, the West Ural Bank of Sberbank of Russia OJSC is improving in the field of customer service, working with customers in the field of Internet service, more convenient service. With the introduction of Internet service, the Bank attracts more and more customers. The next paragraph presents reports on customer service in the field of Internet services, that is, the use of a program (services) such as "Auto payment", "Mobile Bank".

Diagram 4. Number of users of the "Auto payment" service (2012-2013)

Diagram 5. Active users of Mobile Bank, Sberbank Online.

Audience recently running service automatic payment of bills "Autopayment" has grown significantly: for example, the number of customers using it for automatic payment of services cellular communication, in 2012 increased by 6 million people. The same words to the above conclusion about the "Autopayment" program can be attributed as " Mobile bank”, and “Sberbank - Online @ yn”. Thus, the introduction of new technologies significantly increases the number of customers who use the Bank's services. Zapadno-Uralsky bank OJSC "Sberbank of Russia" every year acquires as many customers as possible in the service sector. Today, special attention is paid to non-cash payments, but nevertheless, cash services remain in active use.

So, the above analysis of the organization of calculations allows us to conclude that almost all sectors of the economy are developing. However, this increase was more noticeable in banking programs. In 2010 there was an increase in commission income, which is associated with the expansion of the range of services provided and the increase in the client base. The share of average daily balances in the service sector, among entrepreneurs and others has a positive trend. The structure of non-cash payments in the context of the applied forms of payment is characterized by the predominance of payment orders in relation to other payment instruments. In general, the organization of settlement and cash services in the analyzed bank deserves a positive assessment.

Conclusions for the chapter: Zapadno-Uralsky Bank OJSC "Sberbank of Russia" is a universal commercial bank with a wide range of services to corporate clients and individuals. One of the main activities of the Bank is work with corporate clients. Acceptance of payments is constantly changing, which depends on many indicators. Receipts of payments from individuals are of a seasonal nature, the first position is occupied by tax payments - from 11 to 17%, the second position is occupied by payments from mobile operators (MTS, VELCOM). Other payments follow accordingly. An analysis of the organization of settlements with legal entities allows us to conclude that almost all sectors of the economy are developing. In 2010 there was an increase in commission income, which is associated with the expansion of the range of services provided and the increase in the client base.

CONCLUSION

Settlement and cash transactions of clients of the West Ural Bank of Sberbank OJSC involve maintaining accounts of Individuals and legal entities and making settlements on their behalf. The implementation of settlements and payments for the clientele and for the banks themselves is traditionally and quite reasonably attributed to the main and even the most important basic banking operations, that is, those that state the very essence of the operations of the bank as a credit institution.

Banking operations within the framework of settlement and cash services are carried out in cash. All banking operations can be conditionally divided into three blocks: auxiliary - types of work of an organizational, technical, administrative, informational nature, ensuring the beginning, maintenance and termination of the actual payment transactions; the main one is the actual payment transactions; additional - additional services of the bank accompanying the actual payment transactions.

The main functions of settlement and cash operations are to organize work on servicing customer accounts; organization of settlements and cash circulation on settlement, current, accounts of enterprises and organizations of various forms of ownership; providing advisory assistance to clients and their partners on issues within the competence of the department. All operations carried out in the system of settlement and cash services are strictly regulated by legal acts, compliance with which is an indispensable condition for the functioning of the bank.

Banking services are being improved and modernized in accordance with the development of new banking technologies. These include, first of all, Internet banking, client-bank, remote settlement center, electronic client.

The strategic priority of the client policy of the West Ural Bank of Sberbank OJSC is building long-term partnerships with corporate clients. A feature of the strategy of settlement and cash services for corporate clients is the detailed segmentation of the client base, on the basis of which key technological and marketing approaches for working with clients have been developed.

The Bank's cash transactions include the issuance and receipt of cash in the currency of the Russian Federation and foreign currency; exchange operations and currency exchange operations. Delivery and transportation of valuables is carried out by our own collection service, which provides services not only to the bank and its customers, but also to other credit and other organizations within the framework of contractual relations.

Services to corporate clients in the field of issuing, distributing and maintaining bank cards are widely developed in the West Ural Bank of Sberbank OJSC: salary projects; acquiring; issue of corporate and customs cards; calculations in the ACCORD system.

Thus, the Zapadno-Uralsky bank OJSC "Sberbank" performs a wide range of traditional and modern operations for cash and settlement services for corporate clients, which, in turn, is the hallmark of the bank, the most important part of banking work. As recommendations for their improvement, we can offer the Bank: modern concepts of financial services marketing within the framework of which to implement support for new and existing banking products and services at all stages of their life cycles; drawing up sales plans for banking products; development of requirements and methodological materials for the modification of product offerings; decentralization of decision-making and an increase in the role of personal managers; development of settlement and information services that will allow attracting and retaining large corporations and holding structures as their clients.

REFERENCES

1. Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”.

2. Decree of August 21, 2007 No. 26/195-5. On the instructions, on the procedure for opening and maintaining accounts, accounting, reporting and transferring funds.

3. Central Bank of the Russian Federation No. 298-P Ministry of Finance of the Russian Federation.

4. N 173n December 13, 2006 Regulations on the peculiarities of settlement and cash services of the territorial bodies of the Federal Treasury, Financial bodies of subjects.

5. Central Bank of the Russian Federation April 24, 2008. "Regulations on the procedure for conducting cash transactions and the rules for the storage, transportation and collection of banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on April 24, 2008 N 318-P) (as amended on February 7, 2012) (Registered in the Ministry of Justice of Russia 05/26/2008 N 11751) (as amended and supplemented, effective from 01/01/2013)

6. Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia No. 373-P)

7. Bank of Russia Instruction No. 28-I, dated September 14, 2006, “On the Opening and Closing of Bank Accounts and Deposit Accounts”.

8. Letter of the Bank of Russia dated 04.06.1996 No. 25-1-601 "On methodological recommendations for checking cash work"

9. Charter of the West Ural Bank of Sberbank OJSC dated July 24, 2013. Approved by the Annual General Meeting of Shareholders Minutes No. 26 dated May 31, 2013.

10. Balabanov A.I., Borovkova V.A., Borovkova V.A., Goncharuk O.V., Kramarev A.N., Murashova S.V., Pirogova O.E. [Text]: Banks and banking . - 2nd edition - Moscow, 2007.

11. Beloglazova G.N. Finance and statistics [Text] - Moscow, 2006.

12. Gamidov G.M., Banking and credit business [Text]: Banks and exchanges. - Moscow, 2006.

13. Glushchenko S.V., Banking. - 2008.

14. Golubovich A.D., Bank management; organizational structures, personnel and communications Moscow 2005.

15. Zharkovskaya E.P., The financial analysis activities of a commercial bank [Text] - Ed.2nd. - Moscow, 2011.

16. Kapaeva T.I., Accounting in banks [Text] - Moscow, 2008.

17. Mikhailov A.G., Commercial banks: payment system // Banking [Text] - Moscow, 2008.

18. Nemchinov V.K., Accounting and operating techniques in banks: Tutorial for universities [Text]: - Moscow, 2006.

19. V. K. Polushkin, Analysis currency transactions commercial bank [Text]: Accounting and banks. - Moscow, 2008.

20. Settlement and cash services in the Savings Bank of Russia [Electronic resource]: Official site of the Security Council of the Russian Federation. - Moscow, 2008.

21. Savitskaya G.V., Analysis of the economic activity of the enterprise [Text] - Moscow, 2010.

bank cash service

APPSI AM

ANNEX 1. (ANNOUNCEMENT FOR CASH DEPOSIT)

APPENDIX 2. (INCOME CASH ORDER)

APPENDIX 3. (CASH CHECK)

APPENDIX 4. (ACCOUNT CASH WARRANT)

APPENDIX 5. (MEMORIAL ORDER)

APPENDIX 6. (REFERENCES AND ETC.DOCUMENTATION)

APPENDIX 7. (TONIGA CASH ACCOUNTING AND OTHER.VALUES)

APPENDIX 8. (BOOK OF ACCOUNTING OF ACCEPTED AND ISSUED CASH)

APPENDIX 9

Banking Journal

	Document	Corresponding accounts	Sum
		DEBIT	CREDIT
Issued to the client for payment of salary
Trade proceeds transferred by the client to the current account	Cash contribution announcement
Written off according to the client's payment order	Correspondent account statement
Credited to the client's account
Interest accrued on interbank loan
The issued loan is credited to the account of an individual for a period of up to 1 year	Credit agreement-order.
Repaid loan
An interbank loan was issued to a commercial bank for up to 3 years	Correspondent account statement
Issued as a subreport for the purchase of inventory	Account cash warrant
Accepted deposit from an individual for a period of 30 days	Incoming cash order
Interest accrued on deposits	Order of the deposit department and the expenditure cash warrant
Interest paid on deposits
Accrued depreciation on fixed assets	Memorial Order
Materials acquired by an accountable person are credited	Advance report
Depreciation accrued on fixed assets put into operation	Memorial Order
Salary accrued	Memorial Warrant and Payroll
Salary issued
Surrendered cash balance	Correspondent account statement and cash order

Elementary balance sheet

First order account number	second order account number

		Section 1. "Capital"

		UK KO, created in the form of JSC
		UK KO, created in the form of OJSC
		Total account 102

		reserve fund
		Total account 107

		Undestributed profits
		Total account 108
		Section 1 Total

		Section 2. "DS and precious metals"


		Total account 202
		Section 2 total



		Corresponding KO accounts in the Bank of Russia
		Total account 301


		Total account 302


		Total account 313


		Total account 320
		Section 3 Total



		Commercial organizations
		Total account 407

		Demand deposits
		Total account 423


		Total account 455
		Section 4 total

		Section 6 "Property"

		Depreciation of fixed assets received on lease
		Total account 608

		Intangible assets
		Total account 609

		Spare parts
		Equipment and accessories
		Total account 610


		Total account 613
		Section 6 total



		Current year income

		Expenses for the current year
		Expenses on revaluation of the Central Bank

		Total account 706
		Section 7 total
		Total asset
		Total liabilities

Reverse balancestatement

	Opening balance		Final balance

closing balance sheet

First order account number	second order account number

		Section 1. "Capital"

		UK KO, created in the form of JSC
		UK KO, created in the form of OJSC
		Total account 102

		reserve fund
		Total account 107

		Undestributed profits
		Total account 108
		Section 1 Total

		Section 2. "DS and precious metals"


		Total account 202
		Section 2 total

		Section 3. "Interbank transactions"

		Corresponding KO accounts in the Bank of Russia
		Total account 301

		Required reserves of KOs on accounts in Russian currency transferred to the Bank of Russia
		Total account 302

		Loans and deposits received by CIs from CIs for a period of more than 30 days
		Total account 313

		Loans and deposits provided by CIs for a period of more than 3 years
		Total account 320
		Section 3 Total

		Section 4. "Customer Dealings"

		Commercial organizations
		Total account 407

		Demand deposits
		Deposits for up to 30 days
		Total account 423

		Loans provided by f/l for a period of 31 to 90 days
		Total account 455

		Accrued % on bank accounts and attracted funds f/l
		Obligations to pay %
		Total account 474
		Section 4 total

		Section 6 "Property"

		Settlements with employees on wages

		Settlements with employees on accountable amounts
		Total account 603

		OS depreciation
		Total account 606

		Depreciation of fixed assets received on lease
		Total account 608

		Intangible assets
		Total account 609

		Spare parts
		materials
		Equipment and accessories
		Total account 610

		Deferred income from lending operations
		Total account 613
		Section 6 total

		Section 7. Performance

		Current year income
		Positive assessment of funds in foreign currency
		Expenses for the current year
		Expenses on revaluation of the Central Bank
		Expenses from the use of embedded derivatives
		Total account 706
		Section 7 total
		Total asset
		Total liabilities