Registration and accounting of transactions with traveler's checks, Eurochecks. Moscow State University of Printing Operations with traveler's checks can be carried out

1.2 Operations of commercial banks of the Russian Federation with traveler’s checks and plastic bank cards

Russian commercial banks can carry out the following operations with cash foreign currency:

1. Purchase - sale of cash foreign currency to individuals for Russian rubles;

2. Acceptance and issuance of cash currency from the accounts of individuals;

3. Issuance of cash currency using bank plastic cards;

4. Purchase of payment documents in foreign currency for cash in foreign currency;

5. issuance of cash currency from the accounts of legal entities (only for travel expenses);

6. Purchase of cash foreign currency on the interbank market (banknote transactions);

7. Crediting cash currency to the accounts of correspondent banks, and strengthening one’s own accounts in correspondent banks.

To provide foreign exchange services to Russian and foreign citizens, banks organize exchange offices. Exchange office is the place where the bank carries out foreign exchange transactions in compliance with the requirements of Instruction of the Central Bank of the Russian Federation No. 27 and other regulations of the Bank of Russia. The following operations are performed at the exchange office:

1. Purchase and sale of cash foreign currency for cash rubles;

2. Purchase and sale of payment documents in foreign currency for cash rubles, as well as sale and payment of payment documents in foreign currency for cash foreign currency;

3. Reception for sending cash foreign currency and payment documents in foreign currency for collection;

4. Acceptance for examination of banknotes of foreign states and payment documents in foreign currency, the authenticity of which is in doubt;

5. Issuance of cash foreign currency on credit and debit cards, as well as acceptance of cash foreign currency for crediting to individual bank accounts used for payments on credit and debit cards;

6. Exchange (conversion) of cash foreign currency of one foreign state for cash foreign currency of another foreign state;

7. Exchange of payment banknotes of a foreign state

for payment banknotes of the same foreign state;

8. Replacement of a non-payment banknote of a foreign state with a payment banknote(s) of the same foreign state;

9. Purchase of non-payment banknotes of foreign countries for cash rubles.

For foreign exchange transactions, the bank may charge a commission in cash rubles or in cash foreign currency. The commission rate is approved by the head of the bank. Banks can carry out foreign exchange transactions only with cash foreign currency, the exchange rate of which to the ruble is set by the Bank of Russia.

Banks are prohibited from performing transactions only for the purchase or only for the sale of cash foreign currency and payment documents in foreign currency for cash rubles.

Currency exchange transactions are carried out with the mandatory registration and issuance of certificates to individuals (residents and non-residents), issued on strict reporting forms “Certificate f. N 0406007”.

Currency exchange transactions are carried out upon presentation by an individual (resident or non-resident) to the cashier of the exchange office of an identification document.

Let us briefly consider the procedure for performing transactions for the purchase and sale of cash foreign currency and payment documents in foreign currency for cash rubles. Transactions for the purchase of cash foreign currency for cash rubles are formalized by the register of cash foreign currency purchased for cash rubles, in the form according to Appendix No. 15. Transactions on the sale of cash foreign currency for cash rubles are documented in the register of cash foreign currency sold for cash rubles. For these transactions, the cashier of the exchange office draws up and issues to the individual (resident and non-resident) a copy of the client's strict reporting form "Certificate f. N 0406007". Accounting registration of transactions for the purchase and sale of cash foreign currency for cash rubles through exchange offices, including those opened at the bank's cash desk, is carried out at the close of the operating day.

When an individual (resident and non-resident) performs a transaction to buy or sell cash foreign currency for cash rubles in an amount equivalent to $10,000 or more, calculated at the Bank of Russia exchange rate on the current date, the details of the individual’s identity document are filled in by the cashier of the exchange item is mandatory.

Let's consider operations with traveler's checks. A traveler's check is a payment document used primarily as a means of international non-trade payments. Combining the advantages of cash letters of credit and cash, it is one of the most convenient means of international payments for non-trade transactions.

A traveler's check is a monetary obligation (order) to pay the amount of money indicated on the check to the owner, whose sample signature is affixed to the check at the time of its sale. When presented for payment, the owner must sign the receipt a second time. Payment for traveler's checks is made if the signatures are identical. This system insures the owner against the risk of losing the check.

Traveler's checks are issued by the bank to its own branches abroad or to foreign correspondent banks, but, as a rule, without specifying a specific addressee. Issuers of traveler's checks are commercial banks, other credit and financial institutions, and travel organizations (the largest of them are American Express, VISA, City Bank, Tom Cook, Barclays Bank). Traveler's checks are also accepted in internal payments for non-cash payment for goods and services. But since traveler's checks are not standard means of payment, their purchase and acceptance as payment for goods and services is ensured by an agreement between the issuer and the relevant organizations.

If you intend to use traveler's checks in several countries, they are issued in pounds sterling or US dollars, or in German marks, and it is recommended to purchase traveler's checks in the currency of the country where you are traveling. Traveler's checks are issued in various denominations, are made on secure paper with a complex design and watermarks, have numbering and special magnetic overlays for electronic accounting. Checks are sold only for freely convertible currency or rubles at the bank rate.

A traveler's check provides a specific place for the owner's signature when paying the check. The traveler's check may include a note indicating the place of sale.

When selling traveler's checks, a bank employee puts a stamp on the checks indicating the place and date of sale. When selling bank traveler's checks for a certain amount of sold currency, the bank employee issues a permit to export the currency (or the exchange office employee). After checking the calculation of the amount of currency sold to the client and the amount of the commission charged and signing the documents for the sale, these documents and the export permit are transferred to the controller to verify the legality of the transaction and the correctness of the calculation made. The client, in the presence of a bank employee, puts his signature on the checks in the place reserved for the sample signature of the check owner. The client's identity is verified using his passport.

Traveler's checks are payable only to the original owner, whose sample signature appears on the check. Foreign banks do not guarantee your bank's rights if a second signed traveler's check is accepted from someone other than the true owner. Payment of a traveler's check is made only in full; partial payment of the check is not allowed. Checks that have corrections or errors should also not be honored. They are sent to the travel checks department for processing.

Paid traveler's checks of foreign banks, euro checks are sent directly to the corresponding foreign banks with accompanying letters (in one copy or two or three copies, depending on the agreement with this bank) with a request to credit the bank account with the amount of sent checks or with a message about debiting the account of this foreign bank in the bank in accordance with the existing agreement.

In the modern practice of cash payments for citizens of developed countries, a large role belongs to automated non-cash payments using various types of bank cards, which are issued by banks, financial, trading and other companies and provide the client with a wide range of financial services. Based on the nature and range of services provided, the following types of cards can be distinguished:

Credit cards, which are used to pay for various types of goods and services through credit provided to the client by a bank or a specialized service company (for example, American Express or VISA International). Payment using a card can be made at any point equipped with a device for preparing a special sales receipt, which the payer signs upon purchase. Credit cards can be used to withdraw money from ATMs (but all such cards have daily and monthly limits on cash withdrawals);

Credit cards used to pay for a specific type of service (or several related types of services) through a loan financed (within a specified limit) by the company providing that type of service. Such cards can be called target cards. The most common cards are those that allow you to pay bills in hotels and restaurants in many countries, payment cards for telephone calls, etc.;

Cards used to guarantee check payments. They are issued by the bank where the client's account is held and are used to prevent the client from receiving a bad check or a check with a forged signature. Such cards are used by holders of Eurochecks circulating in several countries;

You can also distinguish a whole class of cards that perform all the functions of the above-mentioned cards, but unlike them they are not credit, but rather debit, that is, the client must first deposit money into the account of a bank or financial institution before he can use his card . Such cards are now widespread in our country due to banks’ distrust of their clients, since, unlike Western countries, many of our clients are still unknown and do not have a long credit history. Most often, interest is charged on balances on such cards.

A trade or service organization that accepts payments by credit cards has the right to identify the card by contacting the issuing bank; refuse to accept payment by card without explanation; detain the buyer's credit card if it is determined that he is its illegal holder. A trade or service organization is obliged not to disclose information about the buyer’s credit card codes to organizations and persons not related to the service provided by the issuing bank to the owner of this card.

The system of using credit cards (VISA, American Express, Tomas Kuk) has also been developed in commercial banks in Russia. Commercial banks can carry out transactions with credit cards for both Russian and foreign citizens by concluding an appropriate agreement with authorized banks (Kredobank, Most-Bank, Inkombank, Mosbusinessbank).

The cardholder can receive a loan in the form of cash at any bank that accepts cards of this type. To do this, he presents the card and passport to the bank employee and asks for a certain amount of cash on credit. You can also get a cash loan from a bank ATM.

The cashier can issue to the owner of the VISA card any freely convertible currency requested and available. Then the cashier fills out the register for the issuance of cash advances in duplicate, in which he indicates the card numbers and amounts issued in freely convertible currency. The register is signed by the cashier and chief accountant of the bank. The first copy of the register, together with the second copies of the slips, is sent to the bank authorized to conduct transactions with VISA credit cards. This bank credits the account of the bank that issued the currency to cover the amount issued to the cardholder, minus its commission. Thus, the bank receives income in the form of the difference between its commission and the commission of the servicing (authorized) bank.

Banking services for the population

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Improving the operations of commercial banks with plastic cards

Registration and accounting of lending transactions in foreign currency

Cash payments in foreign currency for goods, works, and services sold to individuals on the territory of the Russian Federation are prohibited, except at representative offices of foreign transport organizations and duty-free shops.

Loans in foreign currency are provided for amounts not exceeding the volume of planned receipts of funds into the foreign currency fund of the borrowing enterprise during the period of use and repayment of their loan. Loans in foreign currency are issued to borrowing enterprises against the security of property, as well as under insurance, which provides for the right of an authorized bank to unconditionally write off funds in the required amounts from the guarantor's foreign currency and ruble accounts in the event of failure by the borrowing enterprise to repay its obligations under the loan received within the prescribed period.

Free balances of funds in the currency of enterprises, intended for repayment of loans received by them, are in their bank accounts, on which it accrues interest in the prescribed manner.

To obtain a loan, the borrower applies to the bank with a reasoned application, which is accompanied by a letter of guarantee, insurance, a pledge agreement, as well as a feasibility study, including an estimate of costs for each event being financed, calculating the payback of the financed costs in the form and a delivery schedule for the borrower's products for export, calculation of the terms of use and repayment of the loan and payment of interest accrued on it. If a positive decision is made, a loan agreement is signed.

If, in cases permitted by law, the organization carries out cash transactions with foreign currency, then subaccounts are opened to account 50 “Cash” for separate accounting of foreign currency, in which transactions in cash foreign currency are reflected directly in currency and in rubles received by converting currency into rubles according to exchange rate of the Central Bank of the Russian Federation on the day of the transaction. When drawing up a balance sheet, the balance of currency in the cash register at the end of the reporting period is recalculated at the rate in effect on the last day of the reporting period. Exchange differences arising during conversion are credited to account 80 or subaccount 83-4:

Dt sch. 50 "Cashier"

K-t sch. 80 "Profits and losses" (83) - positive exchange rate differences;

Dt sch. 80 "Profits and losses" (83)

K-t sch. 50 "Cash" - negative exchange rate differences.

Registration and accounting of trading transactions in foreign currency

In accordance with the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control,” the purchase of foreign currency is made only through authorized banks. To do this, the organization draws up an application in the form established by the bank. She transfers the amount in rubles required to purchase foreign currency to the bank from her current account, or, if she buys currency at the bank where she has accounts, she indicates in the application the number of the current account from which the funds will be debited, and the number of the foreign currency account where the purchased amount will be credited currency. Upon completion of the operation to exchange rubles for foreign currency, the bank transfers or credits foreign currency funds to the organization’s account. To do this, you should submit to the bank an order to transfer currency to the supplier, as well as a certificate of foreign exchange transactions and the documents specified in it related to the operation.

When the bank executes an application for the purchase of currency, the following must be shown in accounting:

Transfer (write-off) of ruble funds for the purchase of foreign currency from the organization’s current account;

Receipt of currency to the foreign exchange account;

Bank deduction of commission;

Return of the balance of ruble funds to the current account.

Registration and accounting of transactions with traveler's checks, Eurochecks

A traveler's check is a payment document used primarily as a means of international payments of a non-trade nature. The exchange institution can be a bank's cash desk or a currency exchange office. A check has its own denomination and number, and its shape resembles a banknote.

In appearance, traveler's checks differ from banknotes in that the form of a traveler's check requires the signature of the person receiving the check and a signature at the top - already during the exchange for cash. A check accepted by the cashier of an exchange institution is considered genuine only if the signatures are recognized as identical to each other. Traveler's checks are valid indefinitely. The purchase of checks can be paid both in cash and by bank transfer. For carrying out sales and purchase transactions of traveler's checks, the bank charges a commission in its favor. However, purchasing checks costs more. Traveler's checks are used by organizations for payments when sending company employees on a business trip, most often abroad. Accounting for such traveler's checks is kept in the "Monetary documents in foreign currency" account. Such traveler's checks are issued by banks to organizations that have foreign currency funds in the name of a specific person sent on a foreign business trip. A traveler's check can be presented to receive cash in a bank or exchange office at the location of the person to whom the traveler's check was issued. The commission charged by the bank when exchanging traveler's checks is included in travel expenses. It is not possible to use a traveler's check to pay for goods or services.

Banks (institutions) when carrying out transactions with checks in foreign currency are guided by the Regulations on the procedure for carrying out transactions with checks in foreign currency on the territory of Ukraine, approved by Resolution of the Board of the National Bank of Ukraine dated December 29, 2000 N 520 and registered with the Ministry of Justice of Ukraine on February 21, 2001 N 152/5343 and regulations of the National Bank of Ukraine regulating the procedure for carrying out foreign exchange transactions, the use of cash foreign currency on the territory of Ukraine and the movement of currency values across the customs border of Ukraine, as well as other regulations of the National Bank of Ukraine on issues of implementation transactions with personal and traveler's checks in foreign currency.

Check- a paper settlement document of the established form, containing an unconditional written order from the drawer to the payer to pay the check holder the amount of funds specified in it within a specified period.

Check drawer- a legal entity - a non-resident or a non-resident individual who issues a check to another person, which he signs;

Check holder(payee, owner) - an individual or legal entity who has the right to receive funds from a check.

Travel check- a paper payment document expressed in foreign currency and used as a means of international payments of a non-trade nature and is a monetary obligation of the drawer to pay the amount specified in the check to the check holder (owner), whose signature is affixed in the specified place at the time of sale.

Personal check- a paper settlement document expressed in foreign currency, i.e. it is a written order of a non-resident legal entity or a non-resident individual who issued the check (check drawer), to the payer to pay a certain amount of funds to the check holder specified in the check, or to another person by notary certified power of attorney at the expense of the monetary coverage provided to the payer.

On the territory of Ukraine, settlements between residents using checks in foreign currency are prohibited.

The use of checks in foreign currency in settlements for foreign economic transactions of subjects of foreign economic activity of Ukraine is permitted if:

The foreign economic agreement states that the check is issued by a non-resident to a resident who is a party to the agreement;

The check was issued by a non-resident to pay for goods or to use it as collateral in accordance with the current legislation of Ukraine or a guarantee to ensure the fulfillment of obligations to a resident. The purpose of payment must be indicated in the check or accompanying attachment;

The non-resident drawer of the check is a bank, the state (represented by an authorized government body), an international organization, a corporation, or an insurance company. Checks have an international long-term credit rating, confirmed in the bulletin of leading rating agencies (Fitch, Standard & poor's, Moody's, Thomson Bank Watch), which on the date of the check belongs to the investment grade group, that is to the group of international long-term credit ratings, which indicate a low probability of non-fulfillment of obligations (default) of a person (debtor) or issuer of securities, they have.

The requirements of this paragraph do not apply to checks issued by a non-resident to a resident who is a representative for intellectual property matters (patent attorney). Acceptance of checks for collection from a patent attorney is permitted subject to presentation to the bank (institution) of a certificate of a representative for intellectual property matters (patent attorney).

The commission fee of the bank (institution) for carrying out transactions with registered checks is withheld from the check holder in hryvnias according to the tariffs and in the manner established by the internal regulations of the bank (institution), approved by order of the bank (institution).

Reimbursement by the bank (institution) for expenses due to foreign banks that participate in the transaction with registered checks is withheld in foreign currency.

The commission fee of the bank (institution) for carrying out operations on the sale and purchase (payment) of traveler's checks is withheld in hryvnias according to the tariffs and in the manner established by the internal regulations of the bank (institution), approved by order of the bank (institution).

If tariffs are established in foreign currency, commission payment is carried out in hryvnias at the official exchange rate of the hryvnia to foreign currencies, established by the National Bank of Ukraine on the day of the operation.

Checks submitted by the check holder to the bank (institution) for payment must contain clearly defined details, namely:

a) personal check:

The name of the document is “check”, which is indicated in the text of the document in the language what drawn up (or without a title if the check is issued in countries such as the UK, USA, Canada, Australia, Germany, etc.);

An order to pay a certain amount to the holder of a check;

Name and details of the issuer and payer;

Name of the legal entity or surname, first name for an individual of the check holder in whose favor the payment is made;

Indication of the currency and amount of the check;

Date of issue and check number;

Signature of the person issuing the check (drawer).

If these details are missing, the check is considered invalid, is returned to the check holder and is not accepted by the bank (institution) for collection.

Banks (institutions) do not accept checks payable to bearer. The validity period of a personal check is indicated on the check. If there is no such entry, then the validity period of the check is 6 months from the date of its issue, unless the legislation of the country of the drawer provides otherwise.

b) traveler's check:

The name of the document is “travelers chèque”;

Name of the issuing company that issued the check: American Express, Visa, Thomas Cook, Citi Corp, Bank of America, Swiss Bakers Travelers Checks, etc.;

Authorized signatures persons issuer company;

Denomination and name of foreign currency;

Series and number;

- the place for signatures of the person intending to buy the check;

Place for the check holder to sign when paying a check. Traveler's checks have no expiration date.

The date and place of filling out the check are indicated in the information message about the sale of the traveler's check.

Traveler's checks are issued in a certain denomination.

Traveler's checks are issued to one owner, less often to two (the signatures of the owner (two owners) are included in the specified place on the day of sale). Checks for two owners can be used by them. Either of the two signatures is valid when cashing a check.

The check must be filled out both by hand and using technical means.

The use of facsimiles is permitted when signing checks intended for payment of pensions (transfers of pensions of foreign states to residents of Ukraine) or in other cases provided for by the legislation of the country of the check drawer.

The check cannot be accepted. The inscription on the check regarding acceptance is considered invalid.

Any indication of interest contained in a check is considered invalid and is not accepted by the bank (institution) for execution.

A check whose amount is written in both words and numbers is valid. In case of discrepancies between these designations, the check is valid for the amount indicated in words.

A check whose amount is indicated several times in words or numbers is valid. If there is a discrepancy between these designations, the check is valid only for the lesser amount indicated in the words. The drawer's liability to the check holder for payment of a personal check occurs only if the check is presented for payment to the bank (institution) within the prescribed period.

Checks are payable upon presentation at the expense of the drawer. A bank (institution) on the territory of Ukraine accepts personal checks from the check holder for payment only for collection.

Acceptance of checks for collection at a bank (institution) to receive payment is considered presentation of the check for payment (payment).

Collection- a banking transaction through which a bank (institution) receives funds from the payer intended for payment of a check to the check holder.

Collection of checks presented by a bank (institution) for collection to foreign banks is carried out in accordance with the requirements of the legislation of the state where the payment (coverage) is made. Revocation of a personal check by the drawer before the expiration of the check's validity before presentation, if this period is indicated on the check, is not permitted. The incapacity and death of the drawer occurring after presentation of the check does not affect the validity of the check.

The check must be presented to the bank (institutions) of Ukraine, the name of which is indicated on the check. If there is no such mark, the check will be accepted for payment at any bank (institution). Crediting of funds and issuance of cash for collected checks is carried out by banks (institutions) after receiving compensation for the check from the payer. their crediting to the account of the check holder or to the account of the bank (institution) from which funds are paid on the check to the check holder, if the latter does not have an account with the bank (institution), is carried out no later than on the third banking day after they are received in the correspondent account of the bank (institution) ).

If the payer refuses to pay a check, an appropriate note must be placed on the check indicating the date the check was presented for payment, as well as the reasons for the refusal. The fact of refusal must be certified by the payer before the check payment deadline. Disputes regarding non-payment of a check are resolved between the drawer and the check holder in the manner determined by the relevant legislation of the country where the payer is located.

Checks in foreign currency of Group I of the Classifier of Foreign Currencies of the National Bank of Ukraine (hereinafter referred to as Group I of the Classifier) and Group II of the Classifier of Foreign Currencies of the National Bank of Ukraine are accepted by the bank (institution) for payment for collection only from their owners after presentation of identification documents or their notarized power of attorney. The bank (institution) accepts checks for payment for collection from resident and non-resident individuals on the basis of an application for acceptance for payment for collection of checks in foreign currency (Appendix 1).

One application may indicate checks with only one currency denomination; different applications are issued for checks with different currency denominations.

The check holder puts his signature (his presence is required) on the reverse side of the check.

Rice. 9.1. V

The numbers indicate:

1 - check number;

2 - date when the check was issued;

3 - check amount;

4 - the name of the bank that issued the check.

Rice. 9.2. V

A check without the signature of the check holder is not accepted by the bank (institution) for payment for collection. Checks presented to the bank (institution) by another person are accepted for payment for collection only in the following cases:

If there is a duly certified power of attorney issued by the owner of the check. On the reverse side of the check the following inscription is made: “By proxy of someone to whom (signature of the latter)”;

In the event of the death of the check holder, checks from heirs are accepted for payment for collection in the presence of documents determined by the current legislation of Ukraine, provided that the check has not expired;

A check issued in favor of a minor under 15 years of age or an incapacitated person can be presented to a bank (institution) for payment for collection only by their legal representatives (parents, guardians);

After minors reach 15 years of age - minors themselves, but with the written consent of one of their parents or other legal representatives, certified in the manner established by the current legislation of Ukraine, by submitting the relevant documents (birth certificate, document on adoption, guardianship or trusteeship, etc.). On the reverse side of the check, the authorized person of the bank makes the inscription: “Legal representative of whom (signature of the latter).” A bank (institution) can accept checks for collection on collateral in accordance with the requirements of the current legislation of Ukraine if:

There is a need to ensure that the check holder fulfills his obligations to pay a commission to the payers to the bank (institution) that accepts the check that is in doubt for payment for collection;

Checks have damage (torn and glued together, changed their original color, burned or burnt, completely or a significant part of them is filled with paint, ink, oil, have inscriptions, but these damages do not interfere with determining the characteristics of the check);

These are checks that are expired or expire in two weeks.

The bank (institution) accepts the check for payment for collection and does not have a correspondent relationship with the issuing bank.

The bank (institution) compares the date the check was issued with its expiration date.

An authorized employee of the bank (institution) draws up a receipt for payment for collection of checks in foreign currency in form N 377-1 in two copies, signs them, certifies them with the seal of the bank (institution) and issues one copy of the receipt to the check holder. At the same time, a register of acceptance of checks in foreign currency for collection is maintained.

Checks accepted for payment for collection are stored in the bank (institution) vault. To send checks accepted for payment for collection to the payer, the bank (institution) forms them into packages. Accompanying documents (letters, collection instructions, which are drawn up in accordance with the payer’s requirements, etc.) are sent along with the checks. Before sending original checks to the payer, banks (institutions) make copies of them. In case of loss of checks during transportation, collection is carried out on the basis of such copies of checks.

If the conditions of this section are not met, the bank (institution) will not accept the check for collection. The bank (institution) accepts checks from the check holder for collection and pays out funds only within the operating day of the bank (institution).

At The expiration date of checks accepted for payment for collection falls on a non-working day of the bank (institution), then the check must be presented no later than the next working day of the bank (institution), but always within its operating day. Banks (institutions) accept checks for collection from a resident legal entity or a representative office of a non-resident legal entity on the basis of an application for acceptance of checks in foreign currency for collection. Along with the application, a resident legal entity or a representative office of a non-resident legal entity draws up on company letterhead and submits to the bank (institution) covering letters in at least two copies signed by the head and chief accountant and with the seal of the legal entity. The bank (institution) returns one copy of the cover letter to the check holder with a note from the bank (institution) and sends the checks and accompanying documents (collection instructions that are drawn up in accordance with the payer's requirements, etc.) to the payer. The second copy of the covering letter remains in storage at the bank (institution).

One application may indicate checks in only one foreign currency; different applications are drawn up for checks in different foreign currencies. The bank (institution) compares the date the check was issued with its expiration date. An authorized employee of the bank (institution) draws up a receipt for payment for collection of checks in foreign currency in form N 377-1 in two copies, signs them, certifies them with the stamp of the bank (institution) and issues one copy of the receipt to the check holder. At the same time, a register of acceptance of checks in foreign currency for collection is maintained.

Before sending original checks to the payer, banks (institutions) make copies of them. In case of loss of checks during transportation, collection is carried out on the basis of properly executed copies of checks.

On the reverse side of the check, a resident legal entity or a representative office of a non-resident legal entity puts signatures of persons authorized by them, which are sealed. A bank endorsement is affixed with the obligatory clause “without recourse to me.”

The bank (institution) accepts checks from the check holder for collection and pays out funds only within the operating day of the bank (institution).

If the expiration date of checks accepted for payment for collection falls on a non-working day of the bank (institution), then the check must be presented no later than the next working day of the bank (institution), but always within its operating day. If the conditions of this section are not met, the bank (institution) will not accept the check for collection.

The procedure for paying funds by personal checks:

1. After receiving funds for checks from the payer, the bank (institution), by prior agreement with the owner of the checks, informs him by telephone or in writing at the address indicated by the owner of the checks in the application about the acceptance of checks for payment for collection, about the receipt of funds and about the name and location bank (institution) to which you need to contact to receive these funds.

2. Individuals (residents and non-residents) who have a current account in foreign currency with a bank (institution) can receive check coverage on their account, the number of which is indicated in the application for acceptance for payment for collection of checks in foreign currency.

Individuals (residents and non-residents) who do not have a current account in foreign currency with a bank (institution) who receive funds by check in cash.

At the request of an individual (resident or non-resident), the amount of foreign currency on a check can be sold to a bank (institution) at the foreign currency purchase rate in effect on the day of the bank (institution) transaction, in this case to a non-resident individual, except for a receipt in Form N 377 -K, a certificate in form N 377 is provided.

For legal entities (residents), funds from checks are preliminarily credited to a distribution account in foreign currency opened by a bank (institution) for the legal entity.

For the representative office of a non-resident legal entity, funds from checks are credited to accounts in accordance with the regulatory legal acts of the National Bank of Ukraine.

3. The check amount is paid to the check holder minus all commissions. Payment of a check to the check holder occurs upon presentation of: a passport or other identification document, and in the presence of a receipt in Form N 377-1, which was issued by the bank (institution) to the client when accepting the check for payment for collection.

4. If the payer refuses to refund checks accepted for collection and returns them without payment, the bank (institution) transfers the original check to the client along with the payer’s official response about the refusal to pay it. The amount of the deposit accepted in accordance with the requirements of the current legislation of Ukraine, with the exception of the payer’s commission, and the commission of the bank (institution) that accepted the checks for payment for collection is returned to the check holder. The bank (institution) makes copies of the check and the official response of the payer and leaves them in the documents of the day.

5. Banks (institutions) are not liable to check holders for non-payment of checks in the event of a payer’s refusal to pay the check.

Banks that, in accordance with current legislation, have written permission from the National Bank of Ukraine to carry out transactions with currency values, have the right to enter into agreements with other resident banks (organizations) for their further implementation in Ukraine.

Operations for the purchase (payment) and sale of traveler's checks (exchange of cash foreign currency for checks in foreign currency, hereinafter referred to as sale) are carried out by a bank (institution) for foreign currency of the i group of the Classifier or for hryvnia.

Carrying out transactions for the sale of traveler's checks (exchange of cash foreign currency for checks in foreign currency) and the purchase (payment) of traveler's checks.

1. Authorized bank employee(institution), bank (institution) currency exchange office issues a notice of sale traveler's checks. Each message may contain only one currency name.

Corrections, erasures, and glossings are not allowed in messages about the sale of traveler's checks. If the notification for the sale of traveler's checks is filled out incorrectly, an authorized employee of the bank (institution) must cancel it (cross it out) in the presence of the client and fill out a new one. Without the client's signature, notifications for the sale of traveler's checks are considered invalid.

2. Operations for the sale of traveler's checks for foreign currency are carried out:

Cash desk of a bank (institution) to resident legal entities and representative offices of non-resident legal entities for their employees who go abroad on a business trip, upon application for the issuance of traveler's checks in any form and with the execution of a notification of the sale of traveler's checks;

Cash desk of a bank (institution) to individuals with a receipt in form N 377-K and a notice of the sale of traveler's checks;

Currency exchange office of a bank (institution) for resident individuals with the issuance of notification of the sale of traveler's checks.

The transactions carried out are reflected by the cash desk of the bank (institution), the currency exchange office of the bank (institution) in the Register of sold traveler's checks in foreign currency.

3. Operations for the sale of traveler's checks for hryvnia to resident individuals are carried out by the cash desk of the bank (institution), the currency exchange office of the bank (institution) by:

Sales of foreign currency for hryvnia with the reflection of transactions in the Register of sold foreign currency and the issuance of a receipt in form N 377-K by the cash desk of a bank (institution) or a receipt in form N 377-A by a bank (institution) currency exchange office;

Sales of traveler's checks for foreign currency with reflection in the Register of sold traveler's checks in foreign currency, with the issuance of a notice of sale of traveler's checks and a receipt in Form N 377-K by the cash desk of a bank (institution) or a message of sale of traveler's checks by a currency exchange office of a bank (institution) .

4. Operations for the sale of traveler's checks during the business day are carried out:

a) resident individuals:

Cash desk of a bank (institution) within the limits of the amounts established by the regulatory legal act of the National Bank regarding the movement of cash across the customs border of Ukraine;

Currency exchange office of a bank (institution) for an amount up to 1000 US dollars or its equivalent in another foreign currency.

Operations for the sale of traveler's checks to resident individuals are carried out after presentation by this person to the cashier of the bank (institution) or the bank's (institution) currency exchange office a passport of a citizen of Ukraine or a residence permit of a person residing in Ukraine, but is not a citizen of Ukraine, and a travel document of a stateless person for traveling abroad or a passport for traveling abroad;

b) non-resident individuals:

Only at the cash desk of a bank (institution) within the limits of the amounts established by the regulatory legal act of the National Bank regarding the movement of cash across the customs border of Ukraine.

Operations for the sale of traveler's checks to a non-resident individual are carried out after this person presents to an authorized employee of the bank (institution) a passport or other identification document, and in the presence of supporting documents about the sources of origin of foreign currency from the non-resident. (In the entry customs declaration for the import of cash foreign currency of a non-resident, a note is made about the sale of traveler's checks). Copies of these documents remain in the documents of the day;

c) resident legal entities and representative offices of non-resident legal entities for their employees who go abroad on a business trip, at the expense of funds recorded in the current account of the resident legal entity and representative office of the non-resident legal entity, only through bank cash desks.

5. After the sale of traveler’s checks, an individual (resident or non-resident) or an authorized representative of a resident legal entity, or an authorized representative of a representative office of a non-resident legal entity, leaving on a business trip, in the presence of a bank (institution) employee put your signature message about their sale and on each check in a place determined by the foreign issuing company ("Thomas Cook" - on the line in the lower left corner; "American Express" - on the line in the upper left corner; "Visa" - on the line in the upper right corner and the like).

6. Traveler's checks are paid only to the owner of the check, whose sample signature is on the check, after identifying the signature in the presence of an authorized employee of the bank (institution) and only in the full amount indicated on the check.

7. Transactions for the purchase (payment) of traveler's checks for foreign currency are carried out:

Cash desk of a bank (institution) to an individual (resident or non-resident) with a receipt in Form N 377-K or an authorized representative of a resident legal entity or an authorized representative of a representative office of a non-resident legal entity, whose signature is affixed to the check;

Currency exchange office of a bank (institution) with the issuance of a receipt in Form N 377-A for resident individuals.

Transactions for the purchase (payment) of traveler's checks are reflected in the Register of purchased traveler's checks in foreign currency.

8. Transactions for the purchase (payment) of traveler's checks for hryvnia from individuals are carried out:

cash desk of a bank (institution) with the issuance of receipts in form N 377-K, and for non-resident individuals also certificates according to form N 377;

currency exchange office of a bank (institution) with the issuance of certificates in Form N 377 for non-resident individuals and receipts in Form N 377-A for resident individuals.

Transactions for the purchase (payment) of traveler's checks are reflected in the Register of purchased traveler's checks in foreign currency and in the Register of purchased foreign currency, with the issuance of a receipt in Form N 377-K by the cash desk of the bank (institution) or a receipt in Form N 377-A by the bank's currency exchange office (institutions).

9. Transactions for the purchase (payment) of traveler's checks during the business day from an individual faces(resident and non-resident) are carried out in the amount of:

Up to 3000 US dollars or its equivalent in another foreign currency at the cash desks of banks (institutions) or currency exchange offices of a bank (institution);

More than 3,000 US dollars or its equivalent in other foreign currency only at the cash desks of banks (institutions).

At currency exchange points of a bank (institution), during the operating day, transactions for the purchase (payment) of traveler's checks from an individual (resident and non-resident) are carried out in the amount of:

Up to 1000 US dollars or its equivalent in another foreign currency at the request of this person for cash in hryvnia or for foreign currency;

More than 1000 US dollars, but not more than 3000 US dollars or its equivalent in other foreign currency only for cash hryvnia.

Traveler's checks are not accepted for payment without the signature of their owner, which is placed in the specified place in accordance with the rules established by the issuer.

10. When purchasing (paying) traveler's checks, an authorized employee of a bank (institution), a currency exchange office of a bank (institution):

Checks the passport or other identification document, as well as the absence of corrections or inscriptions on traveler's checks that interfere with the reading of the owner's first signature;

Checks the details of traveler's checks for the presence of security elements of traveler's checks (you can check the validity of checks using the catalog of the foreign issuing company "Original Banknotes of the World and Basic Traveler's Checks" and samples of check forms) and the first signature of the drawer in the appropriate place;

Checks the correspondence of the check holder's first signature on traveler's checks with his signature in a passport or other identification document;

Finds out the name of the foreign currency that the check holder wants to receive for traveler's checks;

Monitors how and where the check holder places a second signature on traveler's checks in accordance with the rules established by the issuer;

If any doubt arises regarding the validity of the signature, the check holder is advised to:

Sign traveler's checks for the third time on the reverse side and write down passport details;

Provide a message about the sale of traveler's checks, which indicates their quantity, series, number, name of foreign currency, denomination and total amount, as well as the signature of the check holder.

If there is a discrepancy between the check holder's signatures, traveler's checks will not be accepted for payment.

11. Paid traveler's checks stored in storage bank (institution), are formed into packages and sent to payers with whom agreements have been concluded to receive compensation for these checks in foreign currency of the i group of the Classifier. The following accompanying documents are sent along with check packages: letters, collection instructions, which are drawn up in accordance with the payer’s requirements, and the like.

Reimbursement of traveler's checks lost by check holders is carried out by the bank (institution) on the basis of concluded agreements with the issuer of traveler's checks. Such agreements must necessarily contain a procedure for reimbursing the check holder for lost traveler's checks.