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The result of the development of settlement and cash services for 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.

At additional contribution the client fills in 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 expense transactions in the bank are cash checks, expense 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 you have a deposit in rubles and foreign currency, when making a purchase transaction, you must fill out an order for debiting funds from a ruble deposit and an order for crediting funds in foreign currency for an amount calculated according to established by the bank exchange rate 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 for foreign currency deposits are systematically reviewed by the bank in accordance with market conditions. Deposits are accepted in the name of a specific person. The structure of deposits in foreign currency in CO No. 4205 of Sberbank of Komsomolsk-on-Amur is presented in Appendix B.

As part 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 belong to financial assets and may be subject to banking transactions.

Operations with precious metals as with currency values ​​are 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 dated 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 operating bank in the presence or simultaneously with a license to carry out operations in foreign currency. A newly created bank 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 deposits from individuals).

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 their own expense and at the expense of their clients, acting as a commission agent or agent under commission or commission agreements;
• 2. attract precious metals into deposits (on demand and for a fixed 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 manufactured and marked by Russian organizations in accordance with the current state standards, weighing from 1 g to 1 kg with a content of chemically pure gold 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 decoration methods are used, which give the coins specific properties and allow them to circulate as a means of payment for 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 extra-budgetary funds, voluntary contributions from 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 to 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: 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; make, on behalf of depositors, non-cash settlements 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 a 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 transfer of cash in the system (territorial banks and branches) of Sberbank of Russia - 24 hours.

To transfer a deposit or cash to a client - to an individual it is not necessary to have a deposit account in 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 use of plastic cards and includes operations 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 transactions, 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 payroll bank card 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 and cash services for legal entities: cash and 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, to settle with counterparties non-cash.

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 services currency control.
• 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).

▼ Find out the cost of RKO in our calculator:
Move the "sliders", expand and select "Additional conditions" so that the Calculator selects the best offer for opening a current account for you. Leave a request and the bank manager will call you back. ▼

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 transactions 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 on 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. every	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 developed 5 tariff plans for businesses of all sizes. Its "Economy" service package became the second in the rating of favorable tariffs 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. every	0.05%, min. 100 rub.	From 1.1%, min. 150 rubles.
Test drive, 500 rubles / month, connection - 4200 rubles.	For free	0.05%, min. 100 rub.	From 1.1%, min. 150 rub.
Premium test drive, 700 rubles / month, connection - 7000 rubles.	For 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 service.
• 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 customers Financial services remotely.

Tariffs Points for business

Rate	Payments to legal entities	Transfers to individuals, individual entrepreneurs	Replenishment	Withdrawal
Required minimum, 0 rub.	For free	For free	From 1%B	For free
The golden mean, 500 rubles / month.	10 per month for free, after 60 rubles.	Up to 200,000 rubles. for 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. for free	Up to 1 million rubles	Up to 100,000 rubles / month. free, then - from 3%

Advantages of the Point

• Fully remote maintenance 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.	For free	For free	1%	For 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%	For free	Free up to 50,000 rubles / month.
Alfa Business FEA, 3200 rubles. or 2400 rubles.	30 rub. every	Up to 150,000 per month free, further from 1%	0,28%	From 1.5%
Everything you need. 9900 rub. or 7424 rubles.	For free	Up to 500,000 per month free, further from 1.5%	For 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 big bank, one of the leading banks in Russia. Businesses are provided with all possible financial services. For ease of maintenance, remote services and about a dozen different tariffs have been developed.

Basic tariffs of Promsvyazbank

Rate	Payments	Transfers to individuals	Replenishment	Withdrawal
Business Start, 0 rub.	3 per month for free, more than 99 rubles.	For free	For free	For 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 terms: a huge range of loan 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 tried to fit in this article a squeeze from the very useful information about RKO for business. But the choice is yours: choose cash settlement services for legal entities specifically for your business, with the services that you need.

Settlement and cash services is a set of services that the bank provides to its customers. This range of services includes maintenance of the client's current account (non-cash payments within the balance of the client's account), withdrawal of funds, Internet banking, purchase / sale of foreign currency, acceptance of payments from third parties for goods and services, receipt of cash receipts at the cash desk bank, collection of proceeds, bank guarantee and much more.

A specific list of services within the framework of cash settlement services (CSS) is fixed in a bilateral agreement.
RKO is provided by banks to both legal entities and individuals.

The list of services for individuals is much smaller. Usually this is replenishment / withdrawal of funds, non-cash payments, Internet banking. Most banks charge individuals for a specific service provided (either a percentage for withdrawing funds, or the cost of a payment order, or a commission for non-cash replenishment of a client's account, etc.).
However, there are banks (PJSC "UkrSibbank" - package offer "All inclusive") that charge a monthly subscription fee for the package of services provided (current account + a plastic card+ Internet banking), regardless of whether the client performed any operations for the current month or not.

RKO for legal entities

The list of services for legal entities is much longer, because the lion's share of the bank's income from cash settlement services is formed precisely at the expense of servicing legal entities. Very strong competition in this segment forces banks, in order to attract new customers, to provide preferential, so to speak, "trial" period of service for new customers. Usually this period is 3-6 months. During this period, the bank opens an account for a formal fee, connects Internet banking services, and sets a lower commission for buying / selling foreign currency.

All this is done in order to "bind" the client to the level of service, to create a loyal client, who will then cooperate on standard terms.

If you decide to take advantage of such an offer from the bank, our advice to you is to fix for yourself from what period your service begins under standard conditions and how many times its cost will increase compared to the grace period. In addition, in the cash settlement agreement, be sure to read the procedure for informing you, as a client, about changes in the conditions of settlement and cash services.

To date, banks usually do not "stress themselves" with an "individual approach to the client" - an announcement on the website or in a bank branch is considered sufficient to familiarize the client with the changes. So be careful in this matter, so that the new cost of RKO services does not become unexpected news for you.

The average cost of cash settlement today, subject to using a current account, Internet banking, withdrawing funds and making up to 50 non-cash payments, is 150-200 UAH. per month. Legal entities pay for cash settlement for each month, subject to the operation. If the client did not carry out transactions on the current account, then the bank will not charge a monthly fee. But if at least one transaction is made by the client, he will be forced to pay a monthly fee for the whole month.

Some banks (PJSC "FIDOBANK", PJSC "FUIB") are ready to meet their clients and establish individual, more loyal, terms of service within the framework of cash settlements. We advise you to find out about this possibility in your bank.

What is a bank file 1 and 2?

The concept of a bank file is inextricably linked with the concept of RKO.
The bank card file is the client's settlement documents, which are characterized as not fulfilled and are controlled by the bank in which the client has a current account.
There are several reasons why the payer's payment documents get into the bank's file cabinet:

• lack of own funds for the execution of payment orders;
• waiting for the payer's acceptance for execution;
• waiting for the payment without acceptance in accordance with the law.

The bank distinguishes between Card file No. 1 and Card file No. 2.
To Card Index No. 1 there are documents for which permission is required (as an example, the decision of the authorized bodies that the client account is completely or partially arrested, etc.).

File cabinet number 2 is used when there are not enough funds on the client account for the payment document to be executed immediately. This is the first reason for getting into the card index according to the above list.

In the future, the implementation of this document is carried out as funds are received on the client's account. In addition, you should pay attention to the fact that new payment documents created by the client will not be executed by the bank until the file cabinet is closed. However, payment orders in the card file can be partially paid, unlike ordinary ones.

What does customer service include?

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

Settlement and cash services for clients include opening and maintaining bank accounts for clients, including:

Transfer of funds received in the name of the account holder;

Transferring funds from the account to other persons and banks;

Acceptance and issuance of cash;

Other actions provided for by law and carried out on the relevant bank accounts.

The client pays the bank remuneration for the operations of settlement and cash services provided to him in accordance with the tariffs approved by the bank. The fee for each operation is set separately.

In settlement and cash services, banks act as financial intermediaries between economic agents. Banks, on the one hand, provide payment services to their customers, and on the other hand, they are customers themselves National Bank Republic of Belarus, using its services for organizing cash monetary circulation and the implementation of interbank settlements to fulfill monetary claims and obligations for their own payments and payments initiated by their clients.

What are the basic principles of organizing cash and settlement services for customers?

The main principles of the organization of settlement and cash services for customers are:

Opening customer accounts in accordance with the procedure established by the legislation of Belarus;

Maintaining customer accounts in accordance with the procedure established by the legislation of Belarus;

Strict documentation and reflection in the accounting of each transaction;

Ensuring the safety of funds and other valuables belonging to the client and located in the bank;

Ensuring banking secrecy on transactions and customer accounts;

Implementation of internal controls appropriate to the nature and scale of operations.

The main legislative sources of regulation of settlements and cash transactions include: Civil Code Republic of Belarus, Banking Code of the Republic of Belarus, Economic Procedural Code of the Republic of Belarus, Code of the Republic of Belarus on Administrative Offenses.

Special legislative and regulations include: Law of the Republic of Belarus dated 10.01.2000 N 357-З "On electronic document", Rules for opening bank accounts for clients in the Republic of Belarus, Rules for organizing accounting and reporting in banks of the Republic of Belarus, Instructions on bank transfers, Rules for interbank settlements, etc.

What is the legal basis for cash and settlement services for clients?

The legal basis for the implementation of settlement and cash services is that the bank has a license from the National Bank of the Republic of Belarus and a concluded agreement (agreement for settlement and cash services, bank deposit(deposit), current (settlement) bank account agreement, correspondent account agreement or other agreement) between the bank and the client.

The bank is not entitled to refuse to the client in settlement and cash services, if this type of activity is provided for by the charter of the bank and the bank has the appropriate license from the National Bank of the Republic of Belarus.

A necessary prerequisite for conducting non-cash settlements is that the client has a current (settlement) or other account for the operations of clients, which allows making settlements.

Who is eligible to open bank accounts?

Account holders (customers) under the relevant types of agreements can be:

Citizens of Belarus, incl. individual entrepreneurs;

Foreign citizens permanently or temporarily residing on the territory of Belarus;

Stateless persons permanently or temporarily residing on the territory of Belarus;

Legal entities, including correspondent banks, established in accordance with the legislation of Belarus, regardless of their legal forms and forms of ownership, incl. bodies of state power and administration;

Legal entities and other organizations, including correspondent banks, established in accordance with the laws of foreign states, located outside of Belarus, as well as their branches and representative offices located on the territory of Belarus, regardless of legal forms and forms of ownership, incl. h. bodies of state power and administration.

What accounts can the bank open for its clients?

1. Banks in Belarus can open the following types of accounts for customer transactions: current (settlement) accounts, checking accounts, sub-accounts, special accounts in foreign currency, charitable, temporary, correspondent, deposit (deposit), trust (trust) accounts, card- accounts, special accounts for the accumulation of funds of citizens, etc.

2. Under a contract current account, the bank undertakes to carry out operations on settlement and credit services on the current account. The transfer of a client to service on a checking account is allowed on the basis of a concluded bilateral agreement and only if there is no debt on previously received loans in current assets and interest on their use.

3. Sub-accounts are opened in the bank in addition to existing current accounts of legal entities and entrepreneurs. Usually, sub-accounts are opened for an enterprise, its separate subdivision allocated by the enterprise to a separate balance sheet, an entrepreneur - in cases provided for by the legislation of Belarus. At the same time, the procedure for crediting and using funds is determined directly by the bank in which this subaccount is opened, taking into account the requirements of the regulatory legal act, in pursuance of which the subaccount must be opened, unless otherwise established by law. Sub-accounts are intended for a limited range of transactions.

4. Transit accounts of clients for the purchase and sale of foreign currency are intended for accounting of settlements with clients for the purchase and sale of foreign currency on the exchange and over-the-counter currency markets at the expense and on behalf of the clients.

5. Under a charitable account agreement, the bank undertakes to open a bank account for an individual or legal entity to collect, store and use funds received in the form of gratuitous assistance or donations for the purpose of holding charitable events.

6. Temporary accounts are opened:

An enterprise under construction (start-up complex, stage, stage, etc.) for a period until the enterprise is fully put into operation;

For the accumulation of funds intended in cases provided for by law, for the formation of the statutory fund for the founders (participants) of newly created enterprises;

For crediting and further transfer of funds to replenish the authorized capital of the enterprise up to the amount established by law;

To a foreign investor when creating an enterprise for the formation of an authorized fund;

For crediting and transferring funds on a one-time basis in cases provided for by the legislation of the Republic of Belarus.

After the formation of the statutory fund and state registration of the enterprise, in accordance with the general procedure, a current account is opened, and a temporary account is closed on the basis of a client's application.

Funds from a temporary account can only be used for crediting to the current account of the enterprise after its state registration or for return to the founders (participants) if the founders (participants) refuse to create an enterprise or if the state registration of the enterprise is denied.

7. Under the correspondent account agreement, the correspondent bank undertakes to open a correspondent account for a bank or a non-bank credit and financial institution - an account holder for keeping its funds, crediting funds received by the account holder to this account, and also fulfill instructions (instructions) of the account holder on transfer and issuance of the relevant funds from the account in the manner prescribed by the legislation of Belarus. Each authorized bank must have a correspondent account with the National Bank of the Republic of Belarus and may have correspondent accounts with other banks. A correspondent account of an authorized bank opened with a correspondent bank is called "Nostro" ("Our account"), and a correspondent bank account opened with an authorized bank is called "Loro" ("Their account").

8. Under the deposit (deposit) account agreement, the bank undertakes to open a bank account for an individual or legal entity in order to store and receive income for a period or on demand. Distinguish between deposit (deposit) accounts on demand, urgent and conditional accounts.

9. Trust (trust) accounts are designed to account for the funds of clients acting as trustees.

10. Under the card account agreement, the bank undertakes to open a bank account for an individual or legal entity to reflect the operations carried out by them using bank plastic cards.

11. Special accounts for the accumulation of funds for construction (reconstruction) residential buildings, apartments, objects housing infrastructure and garages are opened for enterprises and entrepreneurs engaged in the construction (reconstruction) of residential buildings, apartments, housing infrastructure facilities and garages at the expense of individuals and legal entities, and are intended to accumulate the funds of these individuals and legal entities.

What is the purpose of opening a current (settlement) bank account?

Storage of client funds;

Transfer of funds received to this account;

Fulfillment of client's instructions for their transfer and issuance from the account;

Carrying out other banking operations provided for this account by the legislation of Belarus, regulatory legal acts of the National Bank of the Republic of Belarus.

Gives the bank the right to use temporarily free funds on this account, with the payment of interest, if they are determined by the agreement;

Pays the bank remuneration for the services rendered to it in accordance with the tariffs approved by the bank.

After the conclusion of the agreement, the bank opens an account for the client with the assignment of a number to it, which makes it possible to establish its ownership.

What is the procedure for opening a current account for a company?

To open a current account, an enterprise submits the following documents to the bank:

1. A copy of the document on state registration (re-registration) of the enterprise. This copy must be notarized. Non-residents submit to the bank a copy of the document confirming the status of a foreign enterprise or entrepreneur, duly certified, with a translation into Belarusian (Russian) (for example, an extract from the Trade Register of the country of origin, etc.). The representative office of a non-resident presents a copy of the permission of the Ministry of Foreign Affairs of the Republic of Belarus to open a representative office.

2. A copy of the constituent document established by the legislation of the Republic of Belarus for the account holder, certified by a notary. When opening a current account, two copies of the constituent documents established by law for the account holder are submitted, while one of them must be stamped by the registering authority, and the other notarized. An authorized employee of the bank makes a note on the opening of a current account indicating its number, date of opening and the procedure for functioning (name of the account) on both copies, after which one copy, on which the stamp of the registering authority is affixed, is returned to the account owner, and the second remains in the bank (in billing case).

The farm shall submit to the bank a notarized copy of the act for the use of land issued by the relevant local executive and administrative body.

Non-resident enterprises submit a duly certified copy of the charter (regulations, agriment, etc.) with a translation into Belarusian (Russian) language, a power of attorney to represent the interests of a non-resident, drawn up in the prescribed manner.

Non-resident banks and their branches submit to the bank duly certified copies of constituent documents provided for by the legislation of the country of the non-resident bank for the establishment and operation of the bank.

3. Duplicate notice of assignment of a taxpayer identification number (UNN). Opening several bank accounts for one duplicate of the notice of assignment of UNN, opening of accounts using copies, photocopies of a duplicate of the notice of assignment of UNN is not allowed. It is not allowed to make any changes to the duplicate notice of the assignment of UNN when opening an account. A duplicate of the notice of assignment of the UNN is valid until the bank account is closed and is submitted when opening an account for each type of foreign currency.

4. Certificate of the Fund's bodies social protection population of the Ministry of Labor and Social Protection of the Republic of Belarus on registration as a payer of mandatory insurance premiums and other payments in the bodies of the Fund.

5. A card with samples of signatures and seals of the entrepreneur, officials of the enterprise who have the right to manage the account, the authenticity of which is certified by a notary or a higher authority and an impression of his seal in the form approved National Bank The Republic of Belarus.

If the bank needs additional copies of the card with samples of signatures and the seal of the account holder, they are certified by the chief accountant of the bank or a person authorized by the head of the bank, after checking with the main copy of the card and making the appropriate signature in the "Other notes" variable on comparison with the main copy of the card and no additional certification is required.

When opening a temporary account, the founders (participants) of the created (created) enterprise for the formation (increase) of the statutory fund shall submit:

In cases where the founders (participants) of the created (established) enterprise are only individuals, - a card with samples of signatures of the founders (participants) who have the right to manage the account;

In cases where the founders (participants) of the created (established) enterprise are only legal entities, - a card with samples of signatures of officials of the founders (participants) who have the right to manage the account;

In cases where the founders (participants) of the created (created) enterprise are both individuals and legal entities, - a card with specimen signatures of the founders (participants) - individuals and officials of the founders (participants) - legal entities entitled to manage the account.

When making settlements using electronic settlement documents, a signature verification public key card is presented, certified by the signature (s) and seal of the owner (owners) of the signature private key.

What are the features of opening a current account for enterprises?

1. Banks do not have the right to refuse an enterprise, its separate subdivision allocated by the enterprise to a separate balance sheet, an entrepreneur in opening a current account and settlement and cash services, if this type of activity is provided for by the charter of the bank and the bank has an appropriate license from the National Bank of the Republic of Belarus.

2. An enterprise has the right to open one current account in one of the banks of the Republic of Belarus in Belarusian rubles, current accounts in foreign currencies. Enterprises are allowed to keep current accounts opened before the entry into force of the Banking Code of the Republic of Belarus, their representative offices, branches and other separate divisions allocated to a separate balance sheet.

3. When opening a current account in foreign currencies, a separate personal account is opened for each type of foreign currency. Opening (maintenance) of several current accounts in foreign currencies in various banking institutions is allowed with the permission of the National Bank of the Republic of Belarus. At the same time, along with the client’s application, which sets out the justification for the need to open (save) several current accounts in foreign currencies, the National Bank of the Republic of Belarus is provided with the opinion of banks (serving and the bank to which the client applied for opening an account) on the advisability of opening (saving) ) multiple accounts for this customer.

4. The company has the right to open one current account for each level budget financing(republican, local, budget of the Union of Belarus and Russia (Union State)).

5. The bank, within one banking day, is obliged to send a message about opening an account to the inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus, which issued a duplicate of the notice of assignment of the UNN.

What are the features of opening accounts for non-resident enterprises?

1. Non-resident enterprises have the right to open in authorized banks the following types of accounts in Belarusian rubles:

Type "I" (investment);

Type "T" (current);

Other accounts determined by the National Bank of the Republic of Belarus.

2. Non-resident banks may open in their own name in banks only such correspondent accounts in Belarusian rubles, through which the settlements provided for by the mode of accounts of type "T" are carried out. Type "T" accounts can only be opened for representative offices, branches of non-residents registered in Belarus in accordance with the procedure established by law.

To open an account, a non-resident enterprise submits the following documents to the bank:

Application for opening an account indicating the type and currency of the account;

A notarized copy of the registration document;

Notarized copy of the charter with translation into Belarusian (Russian) language;

Notarized copies of the constituent documents provided for by the legislation of the country;

Duplicate of the notice on assigning a taxpayer account number (for each type of account currency);

A card with samples of signatures of officials entitled to manage the account and a notarized seal of the account holder, or an album / list of signatures of authorized persons;

An appropriate license or a document confirming the consent of the national (central) bank of the non-resident state to open an account, if the requirement to submit this document is contained in the agreement on the organization of settlements concluded between the National Bank of the Republic of Belarus and the national (central) bank of the non-resident country.

3. The mode of using funds from the account is carried out in accordance with the current legislation of Belarus.

What are general rules organization of work with customer accounts in the bank?

Documents on opening a client account are checked by a structural unit or a person endowed with this right in the bank for compliance with the regulatory legal acts of the National Bank of the Republic of Belarus and other acts of the legislation of Belarus and are transferred to the head of the bank or a person authorized by him to resolve the issue of opening an account. After obtaining permission to open an account, the documents are submitted to the chief accountant or a person authorized by him, who open an account, register an account and transfer cards with samples of signatures and seals to the relevant bank employees.

Accounts are registered in the book of registration of open personal accounts, which must contain the following details:

account opening date;

account name;

account number;

account closing date;

note field.

At the discretion of the bank, other details necessary for the bank may be provided in the book of registration of open personal accounts. The book must be numbered, laced, sealed with the signatures of the head and chief accountant of the bank or the signatures of persons authorized by them, as well as an imprint of the bank's seal. The book of registration of open personal accounts can be kept on a machine storage medium.

In the event of an account being closed, the closing date shall be entered in the book of registration of open personal accounts. Closed account numbers may be assigned to new customers two years after their closing date.

The storage of documents on registration of customer accounts is entrusted to the chief accountant or to a person authorized by him.

Necessary documents for opening accounts should be kept in a separate file for each client. It is not allowed to withdraw documents from such cases (with the exception of cases provided for by the legislation of Belarus), as well as corrections in them. All correspondence related to the legal registration of accounts is placed in the same file. Each case is assigned a number corresponding to the client's account number, regulated by banks independently. Chief Accountant or a person authorized by him, must ensure the safety of the files.

Valid cards with samples of signatures and seal imprints must be kept by the responsible executor and controller.

After the conclusion of the agreement, the bank opens a personal account for the client in the context of balance and off-balance accounts with the assignment of a number to it, which makes it possible to establish its ownership. Basic requirements for numbering bank accounts analytical accounting are determined by the National Bank of the Republic of Belarus. The payment documents indicate the 13-digit number of the client's account.

Entries in personal accounts are made by the responsible executor only on the basis of properly executed settlement and cash documents(paper or electronic).

What are the required account details?

Mandatory details of personal accounts and extracts from them are:

Account number;

Date of the last transaction;

Date of the current transaction;

Document Number;

Correspondent account number (except for personal accounts on off-balance accounts);

Correspondent bank number (except for personal accounts on off-balance accounts);

Transaction type code (except for personal accounts on off-balance accounts);

Currency code;

The amount of the transaction;

Results of turnovers on debit and credit (on income and expenditure on off-balance accounts);

The amount of the incoming balance;

The amount of the outgoing balance.

How is information provided to the client on the transactions carried out per day on the account?

Information on transactions carried out during the day is issued on paper media in the form of statements and is subject to issuance to the client. The procedure and frequency of issuing account statements and their appendices for clients are negotiated between the bank and the client in the current (settlement) bank account agreement. Account statements intended for issuance to customers are certified by bank stamps. Attachments to extracts from personal accounts may be settlement documents, memorial orders, paper copies of electronic memorial documents drawn up in accordance with the requirements of the regulatory legal acts of the National Bank of the Republic of Belarus, on the basis of which personal account entries were made, and other documents.

Responsible executors are obliged to check the completeness of the receipts of applications to the statement and the compliance with the ownership of the credited (debited) funds. If the beneficiary's bank does not receive funds from attachments to statements within the period established by the regulatory legal acts of the National Bank of the Republic of Belarus, the bank is obliged to claim them from the payer's bank for subsequent transfer to the recipients of funds.

Extracts from personal accounts and applications are issued to persons entitled to the first or second signature on this account, representatives of the account holder by power of attorney drawn up in the prescribed manner, as well as by written application of the client through PO boxes or by mail.

The account holder is obliged, within 10 calendar days after receiving the statements, to inform the bank in writing about the amounts erroneously credited or debited to the account. If no objections are received from the client within the specified period, the transactions performed and the balance of funds on the account are considered confirmed.

As of January 1, the bank issues statements to customers on all active personal accounts. According to these statements, clients must submit to the bank in writing confirmation of their personal account balances at the beginning of the new year.

If the client's account is closed, the account issuance process is crossed out with a cross and the mark "Account closed" is made indicating the date the account was closed. At the same time, this mark marks all sheets of documents available in the file for opening a client account.

When the account is closed, the client transfers to another bank, the legal entity is reorganized, the name of the legal entity is changed, not caused by the reorganization, the account holder is obliged to return checkbooks to the bank for cash withdrawal with the remaining unused checks (hereinafter referred to as cash checks). In this case, the client's application for closing the account is submitted, containing confirmation of the balance of funds on the day of closing the account, indicating the numbers of returned unused cash checks. If there is a balance on the account, the client submits payment order for the transfer of funds.

What are the rules for organizing accounting and operational work in a bank when providing settlement and cash services to customers?

The main participants in the accounting and operational work of the bank in the implementation of settlement and cash services for customers are responsible executors and controllers.

Responsible executors include bank employees involved in the reception, execution, control of settlement and cash documents, servicing legal entities and individuals on settlement and cash transactions performed by them in the bank, reflection of banking operations on accounting accounts; to controllers - the responsible executor having the right of the control signature.

The assignment of accounts to individual responsible executors, as well as their subsequent redistribution, are carried out by the chief accountant or a person authorized by him, and are recorded in a special book of accounting for the distribution and redistribution of accounts between the responsible executors of the bank.

Each bank must be developed and approved by the chief accountant or persons authorized by him, job descriptions responsible executors, copies of which are transferred to them against signature.

The organization of the working day of responsible executors should ensure the timely execution of incoming settlement and cash documents and their reflection in accounting on balance and off-balance accounts with the preparation of a daily balance.

The banking day consists of the time for working with clients and bank services (hereinafter referred to as the banking day) and the time to complete the processing of information with the formation of a daily balance, which must be received no later than the beginning of the next business day. The time of the beginning and end of the operating day is established on the basis of the order (instruction) of the head of the bank.

In some cases, on the basis of an order (instruction) of the head of the bank, the start time of the operating day may be postponed to a later (earlier) date with the obligatory preliminary notification of the bank's customers. The duration of the banking day is established by the order (instruction) of the head of the bank and represents the period of time during which the receipt of settlement and cash documents from customers and services of the bank is carried out.

The organization of accounting and operational work in the implementation of settlement and cash services for customers must ensure that the following conditions are met:

All operations on settlement and cash documents received during a banking day are reflected in accounting records on the same business day. Settlement and cash documents received by the bank after the end of the banking day are reflected in the accounting records no later than the next business day;

Payment for all settlement and cash documents from current (settlement) accounts is made from the funds on these accounts at the beginning of the business day (with the exception of checking accounts) in compliance with the current order of payments. The procedure for using funds received on current (settlement) accounts during a business day is determined by the bank and the client in the current (settlement) bank account agreement, taking into account the requirements of the legislation of Belarus;

The transfer of information to the Republican Unitary Enterprise "Belarusian Interbank Settlement Center" (hereinafter referred to as IBRC) is carried out according to the established schedule, and processing banking information carried out in accordance with the requirements of regulatory legal acts of the National Bank of the Republic of Belarus;

Settlement and cash documents to be sent to other banks by mail are subject to delivery to the communication company on the day of the transaction.

The organization of accounting and operational work requires the establishment in the bank of the procedure for passing documents through all stages of processing. To do this, a customer service schedule and a workflow schedule are drawn up, approved by order (instruction) of the head of the bank or a person authorized by him.

In the absence of funds on the client's account, operations to debit funds from the account are terminated. Payment instructions are placed in a card index to the off-balance account "Settlement documents not paid on time". Payment instructions can be executed when funds appear on the account in the manner prescribed by law.

What are the rules for organizing document flow in a bank when providing settlement and cash services to customers?

All bank operations, incl. settlement and cash services for customers are performed in the bank and reflected in accounting on the basis of settlement and cash documents drawn up in the prescribed manner.

Settlement and cash documents are received by the bank from customers, from other banks, and are also compiled in banks and contain the necessary information about the nature of transactions, which allows checking their legality and exercising bank control.

For the organization of settlement and cash services for customers, banks can use forms of documents drawn up on paper or computer media. When maintaining documents on machine storage media, the bank should ensure:

Information protection;

Preservation of the archive of this information within the period established by the legislation of Belarus for its storage;

Possibility to obtain properly certified hard copies of documents.

All settlement and cash documents are divided into cash, memorial and off-balance sheet according to the nature of the recorded transactions.

Cash documents are used in the execution of cash transactions of the bank.

Memorial documents are used to make and reflect in the accounting operations of the bank and customers for non-cash transfer of funds. Memorial documents (paper or electronic) include settlement documents (payment instructions), memorial warrants.

Off-balance sheet documents document all operations on off-balance sheet accounts. Off-balance sheet documents include incoming and outgoing off-balance sheet orders.

When issuing settlement and cash documents, the following requirements must be met:

When compiling settlement and cash documents, forms of documents are used that are printed in a typographical way or compiled using technical means;

Settlement documents (paper or electronic) must be drawn up in accordance with the requirements of the regulatory legal acts of the National Bank of the Republic of Belarus on non-cash payments;

Documents on cash transactions must comply with the requirements of the regulatory legal acts of the National Bank of the Republic of Belarus on conducting cash transactions in banks;

For implementation currency transactions documents provided for by the relevant regulatory legal acts of the National Bank of the Republic of Belarus are submitted;

Cash checks and the first copies of settlement documents submitted to the bank by customers must have the signatures of authorized persons and a seal imprint corresponding to the card with sample signatures and a seal imprint;

Corrections in settlement and cash documents are not allowed;

Settlement and cash documents are drawn up in a number of copies sufficient to make accounting entries for all personal accounts affected by this operation.

The bank refuses to accept the client's settlement and cash documents if these documents are drawn up in violation of the requirements of the legislation of the Republic of Belarus or if the bank has doubts about the confirmation of the rights to manage the account.

Settlement and cash documents on the basis of which accounting records, must have:

account assignment, that is, the designation of the debit and credit account numbers for which this entry should be posted;

posting date;

the signature of the responsible executor, and for transactions subject to additional control - the signature of the controller.

Electronic memorial documents are certified by electronic digital signature relevant workers.

What are the rules for organizing control in a bank when providing settlement and cash services to customers?

The bank must organize and exercise control corresponding to the nature and scope of settlement and cash services for customers.

Control is carried out when opening accounts, accepting settlement and cash documents for execution, as well as at all stages of processing accounting information, performing transactions and reflecting them in accounting.

Control should be directed to:

Ensuring the safety of funds and valuables;

Compliance with the requirements of the legislation on the execution of settlement and cash documents by clients;

Timely execution of customer orders for the transfer (issuance) of funds;

Transfer and credit of funds in strict accordance with the details specified in the settlement and cash documents accepted for execution.

The methods and technical means used to implement internal control are determined by the bank itself, based on specific working conditions, the nature of operations and their volume. Control is carried out by visual verification of settlement and cash documents.

For transactions requiring additional control, accounting entries are made on the basis of settlement and cash documents signed by the controller. The execution of the cash settlement document and its verification are certified by the signatures of the responsible executor and the controller, and, if necessary, by the signatures of other officials.

The organization of control and daily monitoring of its implementation in all areas of accounting work are assigned to the chief accountant (the person replacing him).

Workplaces of bank employees should be located so that customers and other unauthorized persons do not have access to seals, stamps, documents and letterheads of the bank, to automated workplaces of bank employees.

A mandatory and integral part of internal control is ongoing follow-up control.

During inspections, the correctness of accounting and registration of transactions performed with proper documents is controlled.

In the process of subsequent inspections, the reasons for the identified violations of the rules for performing operations and accounting should be revealed and measures should be taken to eliminate deficiencies.

The frequency of subsequent checks is established by the chief accountant of the bank.

The results of subsequent checks should be documented in certificates. The head of the bank or a person authorized by him is obliged to consider the drawn up certificate and accept necessary measures to address the noted shortcomings.

Cash expenditure transactions performed by responsible executors are controlled centrally by the controller. Control of cash expenditure transactions should be organized in such a way that the possibility of:

Payment for incorrectly executed documents, checks with signatures and seals that do not correspond to the declared samples, and checks issued from a checkbook that does not belong to this client;

Receipts to the cash desk of checks and other cash expenditure documents bypassing the relevant responsible executors and the bank controller;

Making corrections and additions to cash documents and journals.

Control and document flow for incoming cash transactions should be organized so that the issuance of receipts to customers and the transfer of amounts to their accounts are made only after the actual receipt of money at the cash desk.

When receiving money, the incoming cash document is filled out and transferred to the controller, who, having checked the correctness of filling out the document, signs it, makes an entry in the cash register upon arrival and transfers the document to the cash desk against the signature of the cashier in a peddling book or cash register.

At the end of the operating day, the cash turnovers given in the cashier's certificate are reconciled with the entries in the cash register of the controller. The reconciliation is made out by the signatures of the cashier in the cash register and the controller on the cashier's certificate.

What are the main obligations of the bank under the contract of settlement and cash services for enterprises?

The Bank undertakes:

Ensure the safety of all funds received on the account of the enterprise (hereinafter referred to as the client), follow the client's instructions for their use in accordance with the legislation of Belarus;

To carry out the transfer of funds in the amount of payment instruction on payments by the client from his correspondent account for international settlements and settlements within Belarus;

To issue cash to the client for wages, scholarships, pensions, allowances and other possible payments in accordance with the current legislation of Belarus within the terms specified by the agreement;

Issue to persons having the right of the first or second signature on this account, its representative authorized by power of attorney, as well as at the request of the client - through PO boxes, by mail, statements when making transactions on the account on the next banking day;

Ensure the confidentiality of information about economic activity client and maintain banking secrecy on transactions made on the client's account in accordance with the legislation of Belarus and the regulatory legal acts of the National Bank of the Republic of Belarus.

The Bank is not entitled to determine and control the directions of use of the funds of the account holder, as well as to establish other restrictions on his rights to dispose of funds that are not provided for by the legislation of Belarus or the agreement.

What are the main responsibilities of enterprises under the contract of settlement and cash services in the bank?

Submit payment instructions to the bank in triplicate;

Keep funds in a bank account;

Dispose of funds kept in a bank account in accordance with the legislation of Belarus and the regulatory legal acts of the National Bank of the Republic of Belarus;

Notify the bank about incorrectly credited amounts on the account;

Submit to the bank a written confirmation of the balance of funds on the account within the time limits established by the agreement with the bank;

Carry out payment for bank services in accordance with the terms of the agreement;

Annually submit to the bank an application-calculation for setting a cash balance limit and obtaining permission to spend cash from the proceeds received by the client's cash desk;

Provide the bank with information on the amount of cash payments;

When switching to another bank, notify the bank about this and fully pay off all your obligations to the bank (including loans and accrued interest);

At the request of the bank, submit documents to verify compliance with the rules for conducting cash transactions in Belarusian rubles and foreign currency in cash, as well as documents for the bank to perform the functions of currency control agents;

In case of entry into State Register taxpayers of Belarus information about the replacement of the head and (or) accountant (chief accountant) of the client to submit to the bank the relevant documents issued by tax authorities within the period specified in the contract;

Notify the bank about the change of address within the period specified in the agreement;

In case of account closure, reorganization of the client, transfer of the client to another bank, the client is obliged to return checkbooks to the bank for cash withdrawal with the remaining unused checks. In this case, the client submits an application for closing an account, containing confirmation of the balance of funds on the day of closing the account, indicating the numbers of returned unused cash checks. If there is a balance on the account, the client submits a payment order for the transfer of funds.

What are the general rules for organizing cash services for customers?

When organizing cash services for customers, banks must ensure:

Mandatory compliance with the legislation of Belarus;

Unconditional safety of valuables in the bank;

Timely, correct and complete posting and crediting to the relevant accounts of bank customers of cash received at the bank's cash desks;

Sorting of cash into usable and dilapidated, acceptance and exchange of damaged banknotes;

Issuance of cash.

To carry out cash services for bank customers, as well as to perform operations with cash and other valuables, banks create cash nodes.

What is the procedure for the arrangement and equipment of cash registers?

The device and equipment of cash registers must comply with technical requirements for the design and installation of banks in Belarus and ensure normal conditions for the work of personnel and customer service, as well as the safety of valuables, documents and the safety of employees. At the same time, banks can apply individual technical solutions that do not contradict the main technical requirements and ensure the safety of valuables. The dimensions of the premises of the cash point are determined by the management of the bank, based on the current sanitary standards.

The premises of the cash center are planned and built in such a way as to exclude the presence in the cash center of persons who do not carry out transactions with valuables. The premises of the cash node should be placed compactly in order to minimize the path of moving valuables from one room to another. Cabins of cash desks from the side of the cash room must be equipped in such a way that it is possible to exercise visual control over the work of cashiers.

It is recommended that the cashier's workplace has the following equipment: a specially equipped cash desk with drawers with individual lock secrets, a swivel chair, a counting machine (if necessary, a coin counting machine), a means for transporting money (a closed-type trolley), an individual means storage of valuables (metal cabinet, box, safe, closed trolley with a lock), calculator with a writing device, computer, devices for determining the authenticity of banknotes, means for packaging banknotes and coins.

Depending on the operations performed by the cashier, his workplace may be equipped with additional technical means.

All operations performed at the cash desk must be carried out with the maximum use of automation and mechanization of cash work.

The most fortified room of the cash register should be a pantry.

In bank buildings, where the construction of a storeroom is impossible due to lack of space or impractical due to a small amount of valuables, a safe room for storing valuables in safes or separate safes can be used as a storehouse for valuables.

The area of ​​the safe room is calculated based on the number of safes located in it and the convenience of carrying out transactions with valuables. There must be one entrance to the premises, doors and windows are equipped in agreement with the territorial internal affairs bodies.

To store valuables left under the responsibility of collectors (cashiers) working on weekends or holidays, as well as in the absence of an evening cash desk in the bank, separate safes are allocated, which should be located in the premises of the cash desk.

Why do banks have cash registers?

For comprehensive customer service and processing of cash, banks create in their own accounts cash desks, cash desks, cash desks, cash desks, cash desks for the preparation of advances, cash recount cash desks, bank cash desks at enterprises, operating cash desks of the bank outside the cash desk outside the bank building (hereinafter referred to as the operating cash desk of the bank outside the cash node).

Acceptance and issuance of cash in the cash desks are carried out in the manner established for the receipt and expenditure cash desks.

Banks may install ATMs or other payment and settlement terminals.

Operations with cash when using bank plastic cards are carried out in accordance with the requirements of the rules for conducting operations with bank plastic cards developed by banks independently.

The feasibility of creating certain cash desks, their number, mode of operation, types of operations performed in them, the number of cash workers, as well as the installation of ATMs are determined by the bank's management and executed by order (instruction) for the bank.

Minimum cash balance operating cash desk is established by the bank independently, based on the volume of cash turnover passing through the cash desk, the schedule for receiving cash from customers, the procedure for processing it and other features of the organization of cash circulation and cash work.

For registration of cash transactions with cash, banks use officially established samples of settlement and cash documents in their practical work. Settlement and cash documents that process certain cash transactions in a bank are determined by the bank independently in agreement with the chief accountant (a person authorized by him), about which an appropriate order is issued for the bank, which is brought to the attention of all branches (branches) of the bank.

The cash document is drawn up in a number of copies sufficient to complete the operation on all the accounts affected by it.

The transfer of incoming and outgoing cash documents between cashiers and responsible executors of the bank is carried out in the manner established by the regulatory legal act of the National Bank of the Republic of Belarus.

The transfer of incoming and outgoing cash documents through customers, as well as the issuance of paid and executed cash documents to customers, is prohibited.

Cashiers of incoming, outgoing, incoming and outgoing and foreign exchange cash desks must be provided with samples of signatures of persons entitled to sign settlement and cash documents.

Filling in by cashiers of certificates and other documents on operations carried out during the day can be carried out using computer technology.

Customer service can be carried out by one cashier with the assignment to him of the duties of a responsible executor if the computer equipment and the corresponding software have a control system that excludes the cashier's access to transactions on the client's account without his instructions.

Employment of cash and cash collection workers is carried out in accordance with the legislation of the Republic of Belarus on the proposal of the heads of the relevant structural units and in agreement with the chief accountants (persons replacing them) on the basis of the order of the head of the bank.

From the moment of employment with cash and cash collection workers, agreements on full individual liability are concluded in accordance with the legislation of Belarus.

Newly hired cashiers are allowed to work independently with valuables only after they have accepted a credit on knowledge of the rules for organizing cashier work in Belarusian banks no later than two weeks from the day they were hired.

To work with cash foreign currency and payment documents in foreign currency, only specially trained cashiers who have passed tests on knowledge of the regulatory legal acts of the National Bank of the Republic of Belarus on working with cash foreign currency and payment documents in foreign currency are allowed.

Newly hired collector workers are allowed to work independently with valuables only after receiving permission from the territorial internal affairs bodies to store and carry weapons and accepting a test from them on knowledge of the regulatory legal acts of the National Bank of the Republic of Belarus and the Ministry of Internal Affairs of the Republic of Belarus related to their official duties .

If it is necessary to temporarily replace individual cashiers or assist them in their work by order of the head of the bank, cash transactions may be entrusted to another bank employee who has been previously trained, with whom an agreement on full individual liability is concluded.

Employment of an employee temporarily admitted to transactions with valuables is carried out in accordance with the above requirements.

The head of the bank, by a written order, determines the persons (at least two) responsible for the safety of valuables, who are responsible for the storage and performance of operations with cash and other valuables in the storeroom.

Offsets are accepted from persons responsible for the safety of valuables on knowledge of the rules for organizing cash work, and agreements are concluded with them on full individual or collective liability in accordance with the legislation of Belarus.

To carry out operations with cash and other valuables, persons responsible for the safety of valuables are provided with keys to vaults, metal seals (disposable sealing materials); cash and cash collection workers - with keys to individual means of storing valuables, metal and rubber seals (disposable sealing materials), ice seals, personal stamps, numerators, bank clichés or bank clichés with the cashier's personal code.

What is a bank vault?

Vaults are special storerooms, safe rooms equipped with safes, and separate safes where valuables are stored, which are handed over under protection to the bodies of the Ministry of Internal Affairs of the Republic of Belarus.

Metal seals used for sealing vaults must have the following details: the full name of the bank to which the seal belongs, and the serial number of the seal or the position of the person handing over the valuables for protection; seals - bank code for interbank settlements and its serial number, disposable sealing materials - identification numbers, and the cliches used to pack cash are the name of the bank or the name of the bank and the cashier's personal code.

All seals (disposable sealing materials), stamps, ice-creams, vault keys, enumerators and bank clichés with a cashier's personal code, intended for issuance to cashiers and collectors, are registered in a special journal, the sheets of which must be numbered and laced. The last sheet of the journal must be signed by the head of the bank and the chief accountant (their deputies) and sealed with the seal of the bank. This journal is maintained by a bank employee appointed by order (instruction) of the head (deputy head in charge of cash work; hereinafter - deputy head) of the bank, the person responsible for their registration, issuance and storage. This employee must be exempt from transactions with valuables.

The issuance (return) of seals (disposable sealing materials), stamps, seals, keys, numerators, as well as bank clichés with the personal code of the cashier is made against receipt in the journal.

Persons responsible for the safety of valuables, cashiers and collectors are obliged to ensure the proper storage of seals (disposable sealing materials), seals, vault keys, numerators and bank clichés with the personal code of cashiers, excluding any possibility of using the latter by other persons.

General seals used at exchange offices are assigned to the head of the structural unit in charge of their work, stored in exchange offices and transferred in cases of change of cashiers at exchange offices against receipt in the book of accounting for the property of the exchange office.

When separate safes are used by different employees of the bank, the procedure for transferring keys between them is established by a written order of the head of the bank.

Unused and faulty seals, stamps, keys, seals, numerators and clichés of the bank with the personal code of the cashier, as well as disposable sealing materials are stored in a safe (metal cabinet) by the person responsible for their registration, issuance and storage.

All vaults must be numbered by putting serial numbers on them and have duplicate keys.

Duplicate keys from all vaults and ATMs, as well as safes located in safe rooms, with a detailed inventory, are put into a bag, lined with fabric and sealed with the seals of persons responsible for the safety of valuables. The inventory contains the name of the bank, the date, number and numbers of duplicate keys enclosed in the package, the signatures of the persons responsible for the safety of the valuables.

The package, with a cover letter signed by the head (deputy head) and persons responsible for the safety of valuables, is deposited with the nearest bank, about which a receipt is issued to the bank that deposited it.

The cover letter to the duplicate keys to be deposited must indicate that their return is allowed if there is a written request signed by the head (deputy head) of the bank and persons responsible for the safety of valuables, certified by the seal of the bank, as well as a receipt.

Receipt of the delivery of duplicate keys for safekeeping to another bank, along with copies of the inventory and cover letter is stored in the safe of the head (deputy head) of the bank and is recorded on the corresponding off-balance account at a conditional value of 1 ruble.

When do business accounts close?

Current and other accounts are closed provided that they are not seized, there are no orders to suspend operations on the account and debts to the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus in the following cases:

By decision (application) of the account holder, the owner or the body that created the enterprise, within the time period agreed with the servicing bank;

In case of failure to submit within a month a copy of the new constituent documents established by law for the account holder, a certificate of state registration (re-registration), as well as a new card with samples of signatures and a seal imprint when changing persons entitled to dispose of the account;

Upon liquidation of the enterprise (termination of the activity of the entrepreneur) after the completion of the work of the liquidation commission (liquidator);

In the absence of funds on the account for three months, on card accounts and special accounts for storing purchased on the internal foreign exchange market foreign currency - up to one year (not including the term for seizing the account);

If there are no entries on the account within three months, on card accounts and special accounts for storing foreign currency purchased on the domestic foreign exchange market - up to one year (not including the term for seizing the account). The balance of funds on the client's account is transferred to a higher organization or credited by the bank to the account "Settlements with other creditors";

In case of cancellation by the authorized bodies of the decision on state registration of the enterprise, entrepreneur;

In other cases provided for by law and relevant agreements.

Accounts are also closed when the account holder transfers to another bank for servicing within the terms agreed between the banks and the account holder.

Upon termination of obligations under the current (settlement) bank account agreement, the balance of funds on this account, at the request of its owner, is issued or can be transferred to another account indicated by him within the period established by agreement of the parties.

What is the order of priority for payments?

When making payments in Belarusian rubles from the current accounts of an enterprise, its separate subdivisions and individual entrepreneurs must comply with the following order of priority for payments:

Payments out of turn;

Priority payments;

Secondary payments;

Third party payments;

Fourth payment.

What payments are made out of turn?

Out of turn, payments are made to the account:

Urgent needs in the amount of up to 10 percent of the funds received on the specified accounts for the previous month;

Repayment of wage arrears in amounts corresponding to the size of the budget living wage for the able-bodied population, adjusted in the period between approvals of its size by the consumer price index for each employee, taking into account the coefficients for increasing the tariff rates of workers in the prescribed manner based on the number of employees on the payroll and the amount of vacation pay, payment of insurance premiums for these amounts to the Social Protection Fund of the Ministry of Population labor and social protection of the Republic of Belarus, severance benefits, alimony, state social insurance benefits, as well as income tax calculated from these amounts of income subject to taxation. In the absence or insufficiency of funds in Belarusian rubles on current (settlement) accounts, these payments should be made at the expense of funds received from the sale (including obligatory) foreign currency. In this case, the sale of funds received on current (settlement) accounts in foreign currency must be carried out before the execution of payment requests or other payment instructions presented to these accounts;

Repayment of bank loans issued to pay wage arrears, within the approved budget of the subsistence minimum per employee.

What payments are made on a priority basis?

Priority payments are made to:

To the budget, state targeted budgetary and non-budgetary funds (taxes, non-tax payments, loans, loans, liabilities arising in the event of the Government making payments to repay and service loans received under the guarantees of the Government, and interest on them);

According to executive documents on the recovery (payment) of wages, alimony, amounts for compensation for harm caused to employees by injury, occupational disease or other damage to health, as well as in case of loss of a breadwinner;

For implemented material values state and mobilization reserves.

What payments are made in the second turn?

Secondly, payments are made:

For received natural gas, electric and thermal energy;

For utilities;

To pay off the debt bank loans and interest on them, except for loans issued for the payment of wages;

On the indisputable collection of penalties for unfulfilled obligations to pay by consumers (except citizens) received natural gas, electrical and thermal energy.

What payments are made in the third queue?

In the third place, payments are made for agricultural products, products of its processing, food products, medicines, fodder yeast and provit.

What payments are made in the fourth turn?

In the fourth queue, payments are made that are not indicated in the first and third queues.

Payments within the same queue are made in the order of calendar receipt of settlement documents at the payer's bank, with the exception of:

Payments under executive documents of courts, carried out as a matter of priority in the order to which the subject of the claim belongs;

Payments of the fourth priority, for which legal entities, their separate subdivisions, individual entrepreneurs have the right to independently determine the order of payment for settlement documents.

This procedure applies to all types of current accounts, with the exception of current accounts opened to record funds of legal entities, their separate subdivisions And individual entrepreneurs coming from the republican and local budgets (including from state targeted budget funds), from state extra-budgetary funds. The procedure for settlements from these accounts is determined by the Ministry of Finance of the Republic of Belarus in agreement with the National Bank of the Republic of Belarus.

How are signature and stamp cards issued?

The right of the first signature of settlement and cash documents belongs to the head of the enterprise, as well as to persons authorized by the head.

The right of the first signature cannot be granted to the chief accountant or other persons having the right of the second signature.

The right of the second signature belongs to the chief (senior) accountant and persons authorized by the head.

For the accounts of enterprises in whose staff there are no persons with the right of a second signature (which should be noted in the signature sample card), as well as when opening an account for an entrepreneur or a peasant (farm) enterprise, a non-resident enterprise may be presented to the bank with a card with a sample of the first signature of the account holder.

The card with sample signatures of officials of the enterprise must include a sample of the imprint of the seal of the enterprise. The use for these purposes of seals intended for special purposes, for example, "For packages", "For passes", etc., is not allowed.

A card for the accounts of entrepreneurs, peasant (farm) enterprises, non-resident enterprises (in the event that an individual is granted the right to dispose of the account on the basis of a power of attorney issued in the prescribed manner) can be accepted by the bank without the seal of the account holder.

In the event of a temporary absence of a seal from a newly created enterprise, as well as in connection with reorganization, a change in name or subordination, deterioration or loss of a seal, the head of the bank shall provide the account holder with the necessary period for making a seal, but not more than one month. The head of the bank also determines the procedure for issuing settlement and cash documents for the period of absence of a seal.

The card with samples of signatures and seal imprints is signed by the head and chief accountant (persons acting in their duties) of the enterprise for which the account is opened.

A notary's notary's certification of authenticity of a signature must contain confirmation of the verification of the powers of persons and the authenticity of their signatures.

The card with sample signatures and the application for opening an account are drawn up taking into account the following features:

According to the account of a foreign diplomatic mission (embassies, missions and their departments, including the consular department), they are signed by the ambassador, envoy or charge d'affaires and sealed with the seal of the mission;

According to the account of the consular mission, they are signed by the head of the consular institution (consul general, consul, vice-consul or consular agent) and sealed;

On the account of the trade mission and their structural subdivisions, they are signed by the head of the representative office or structural subdivision and sealed;

For the account of a foreign organization, as well as an international organization located abroad, they are signed by the head of the organization or other official authorized to open bank accounts by virtue of the charter (regulation), or authorized representatives of the organization in the prescribed manner;

According to the account of the representative office of a foreign organization, they are signed by the head of the representative office or the head of the organization;