Law on licensing of credit organizations. Which body licenses credit organizations?

Federal Law No. 60-FZ of May 3, 2006 amended Article 12 of this Federal Law, which comes into force on January 1, 2007.

Article 12. State registration of credit organizations and issuance of licenses to them to carry out banking operations

In order to carry out control and supervisory functions, the Bank of Russia maintains the Book of State Registration of Credit Institutions in the manner established by federal laws and Bank of Russia regulations adopted in accordance with them.

See comments to Article 12 of this Federal Law

Russian Federation; (Article 2 No. 86)

3. The characteristic features of the banking system of the Russian Federation at present are:

Availability of a two-tier banking system (Central Bank of the Russian Federation - credit organizations);

Formal independence of the Central Bank of the Russian Federation from government bodies of the Federation and constituent entities of the Federation;

3) lack of financial control and supervision by the Central Bank of the Russian Federation over credit institutions;

4) establishment by the Central Bank of the Russian Federation of mandatory economic standards for credit institutions.

4. The functions of the Central Bank of the Russian Federation in accordance with the law include:

1) establishment of rules for making payments on the territory of the Russian Federation; (Article 4 No. 86)

2) establishment of accounting rules in organizations that are not credit institutions;

Implementation of foreign exchange regulation and foreign exchange control; (Article 4 No. 86)

4) exercising supervision over the activities of insurance organizations.

5. A credit organization is:

1) an institution created to provide loans to citizens and legal entities;

2) banks and currency exchanges;

A legal entity that carries out banking operations for the purpose of making a profit on the basis of a license issued by the Central Bank of the Russian Federation. (Article 1 No. 395)

6. Arrange the numbers reflecting the sequence (in time) of activities carried out by the Central Bank of the Russian Federation in relation to credit institutions:

1) revocation of licenses of credit organizations; (4)

2) registration of credit organizations; (1)

3) issuing licenses to credit institutions; (2)

4) establishment of mandatory economic standards. (3)

7. Arrange the numbers reflecting the sequence of types of punishments from less severe to more severe, applied by the Central Bank of the Russian Federation in relation to credit institutions as a result of supervision:

1) liquidation of a credit organization; (4)

2) imposition of a fine; (2)

3) reorganization of a credit organization; (3)

8. The preliminary consent of the Central Bank of the Russian Federation is required for acquisition transactions:

1) more than 5% of shares (shares) of a credit organization;

2) more than 20% of shares (shares) of a credit organization; (Article 61 No. 86 + Art. 11 No. 395)

3) any transaction entailing the transfer of ownership of shares (shares) of a credit institution.

9. Which body licenses the activities of credit institutions:

1) Ministry of Finance;

2) Ministry of Economic Development and Trade;

Central Bank of the Russian Federation; (Article 4 No. 86)

4) Ministry of Justice.

10. What standard is established by the Central Bank of the Russian Federation for credit organizations:

1) the maximum amount of authorized capital;

Minimum amount of authorized capital; (Article 62 No. 86)

3) minimum number of founders;

4) maximum number of participants.

11. A temporary administration for managing a credit organization may be appointed by the Central Bank of the Russian Federation for a period of no more than:

Six months; (Article 74 No. 86)

4) without time limit.

12. A license to carry out banking operations may be revoked by the Central Bank of the Russian Federation in the following cases:

1) bringing the head or chief accountant of the bank to criminal or administrative liability;

Delays in reporting for more than 15 days;

3) performing a transaction not provided for by the license issued to the bank;

4) violations of tax legislation by the bank.

13. The Central Bank of the Russian Federation may impose a fine on a credit organization in the amount of:

1) no more than 1% of the minimum authorized capital; (Article 74 No. 86)

2) no more than I million rubles;

3) in any size;

4) no more than 1000 minimum wages.

14. Emission is:

additional release of cash into circulation; (Article 29 No. 86)

2) a way to combat inflation;

3) a method of operational regulation of cash circulation.

15. The basic principles of organizing monetary circulation in the Russian Federation include the following:

1) the possibility of storing cash at the cash desks of organizations without taking into account mandatory limits;

2) the obligation of organizations to hand over to the bank all cash in excess of established limits on the balance of cash in their cash desks;

1. Concept of licensing

3. Licensing of professional activities of credit institutions on the securities market of the Russian Federation

All credit organizations created in the Russian Federation, as legal entities, are subject to mandatory state registration. State registration of banks is carried out in the same manner as all other legal entities, by the authorities of the Federal Tax Service (FTS). In order to have the right to engage in banking activities, the bank must obtain license to carry out banking operations.

State registration of credit institutions and licensing of their activities is the most important component of the banking regulation system in all market countries. Registration and licensing regulate the access of various organizations to operations in the financial market. Particularly stringent requirements are imposed on those organizations that enter the credit market, i.e., banks. Almost all countries require special registration of the bank being created and obtaining permission to open it (license).

The purpose of licensing is to prevent financially unstable, high-risk organizations with dubious reputations of founders from entering the market. During registration and licensing the following is confirmed:

- firstly, the competence of the founders of the bank to create it (the competence to enter the market);

— secondly, the founders have sufficient capital to ensure the sustainable operation of the bank;

— thirdly, the qualifications and business reputation of the managers of the future bank.

1. Concept of licensing

For the purposes of Federal Law No. 128, the following basic concepts apply:

license - a special permit to carry out a specific type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing authority to a legal entity or individual entrepreneur;

licensed type of activity - a type of activity for the implementation of which on the territory of the Russian Federation requires obtaining a license in accordance with this Federal Law;

licensing - activities related to the provision of licenses, re-issuance of documents confirming the availability of licenses, suspension of licenses in the event of administrative suspension of the activities of licensees for violation of licensing requirements and conditions, renewal or termination of licenses, cancellation of licenses, monitoring by licensing authorities of compliance by licensees in the implementation of licensed types of activities corresponding to licensing requirements and conditions, maintaining license registers, as well as providing interested parties with information from license registers and other information about licensing in the prescribed manner;

licensing requirements and conditions - a set of requirements and conditions established by the provisions on licensing specific types of activities, the fulfillment of which by the licensee is mandatory when carrying out the licensed type of activity;

licensing authorities - federal executive authorities, executive authorities of constituent entities of the Russian Federation, carrying out licensing in accordance with this Federal Law;

licensee - a legal entity or individual entrepreneur who has a license to carry out a specific type of activity;

license applicant - a legal entity or individual entrepreneur who has applied to the licensing authority with an application for a license to carry out a specific type of activity;

register of licenses - a set of data on the provision of licenses, re-issuance of documents confirming the availability of licenses, suspension and renewal of licenses and cancellation of licenses. (2, p.4)

The main principles of licensing are:

ensuring the unity of economic space on the territory of the Russian Federation;

establishment of a unified list of licensed types of activities;

establishment of a unified licensing procedure on the territory of the Russian Federation;

establishing licensing requirements and conditions by regulations on licensing specific types of activities;

transparency and openness of licensing;

compliance with the law when licensing.

Determination of the powers of the Government of the Russian Federation in licensing

In order to ensure the unity of the economic space on the territory of the Russian Federation, the Government of the Russian Federation, in accordance with the main directions of the internal policy of the state determined by the President of the Russian Federation:

approves provisions on licensing of specific types of activities;

determines the federal executive authorities that carry out licensing of specific types of activities;

establishes the types of activities that are licensed by executive authorities of the constituent entities of the Russian Federation.

2. Licensing of activities of banking institutions

Credit organizations are subject to state registration in accordance with the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, taking into account the special procedure for state registration of credit organizations established by this Federal Law.

The decision on state registration of a credit organization is made by the Bank of Russia. The entry into the unified state register of legal entities of information on the creation, reorganization and liquidation of credit institutions, as well as other information provided for by federal laws, is carried out by the authorized registration body on the basis of a decision of the Bank of Russia on the corresponding state registration. The interaction of the Bank of Russia with the authorized registration body on issues of state registration of credit organizations is carried out in the manner agreed upon by the Bank of Russia with the authorized registration body.

For state registration of credit organizations, a state fee is charged in the manner and in the amounts established by the legislation of the Russian Federation.

The credit institution is obliged to inform the Bank of Russia about changes in the information specified in paragraph 1 of Article 5 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs,” with the exception of information about received licenses, within three days from the date of such changes. The Bank of Russia, no later than one business day from the date of receipt of the relevant information from the credit institution, notifies the authorized registration body, which makes an entry in the unified state register of legal entities about changes in information about the credit institution.

A license to carry out banking operations of a credit organization is issued after its state registration in the manner established by this Federal Law and the regulations of the Bank of Russia adopted in accordance with it.

A credit institution has the right to carry out banking operations from the moment it receives a license issued by the Bank of Russia.

Banking operations are carried out only on the basis of a license issued by the Bank of Russia in the manner established by this Federal Law, with the exception of the cases specified in part nine of this article and in article 13.1 of this Federal Law.

Licenses issued by the Bank of Russia are recorded in the register of issued licenses for banking operations.

The register of licenses issued to credit institutions is subject to publication by the Bank of Russia in the official publication of the Bank of Russia at least once a year. Changes and additions to the specified register are published by the Bank of Russia within one month from the date of their entry into the register.

The banking license specifies the banking operations that the credit institution has the right to carry out, as well as the currency in which these banking operations can be carried out.

A license to carry out banking operations is issued without limiting its validity period.

Carrying out banking operations by a legal entity without a license, if obtaining such a license is mandatory, entails the recovery from such a legal entity of the entire amount received as a result of these operations, as well as the collection of a fine in the amount of twice this amount to the federal budget. Collection is carried out in court at the request of the prosecutor, the relevant federal executive body authorized by federal law, or the Bank of Russia.

The Bank of Russia has the right to file a claim with the arbitration court for the liquidation of a legal entity carrying out banking operations without a license, if obtaining such a license is mandatory.

Citizens who illegally carry out banking operations bear civil, administrative or criminal liability in accordance with the procedure established by law.

The State Corporation “Bank for Development and Foreign Economic Affairs (Vnesheconombank)” has the right to carry out banking operations, the right to carry out which is granted to it on the basis of the Federal Law “On the Development Bank”.

The procedure for registering credit organizations and licensing banking activities is established by the previously mentioned Federal Laws “On the Central Bank of the Russian Federation (Bank of Russia)”, “On Banks and Banking Activities”, as well as the Instruction of the Central Bank of Russia adopted on their basis, in accordance with which credit organizations are subject to state registration with the Bank of Russia, which not only registers them, but also maintains the Book of State Registration of Credit Institutions, and also issues licenses for banking operations.

The founders of a credit organization can be legal entities and individuals whose participation in the credit organization is not prohibited by current legislation.

For state registration and issuance of a license, a credit institution must submit a number of documents, which include:

1) an application for state registration and issuance of a license to carry out banking operations;

2) the constituent agreement (in the case of creating a credit organization in the form of a limited liability company);

3) the charter of the credit organization;

4) minutes of the general meeting of founders, containing the decision on its creation, approval of the name, charter, candidates for appointment to the positions of heads of executive bodies and chief accountant, etc.;

5) certificate (copy of payment order) on payment of the state fee for registration of a credit organization. For registration of credit organizations, a fee is charged in the amount determined by the Bank of Russia, but not more than one percent of the declared authorized capital of the credit organization. In case of refusal of registration, the fee is not refunded;

6) notarized copies of certificates of state registration of founders - legal entities, audit reports on the reliability of their financial statements with the attachment of balance sheets and profit and loss statements for the last three years of activity, as well as confirmation by the bodies of the Ministry of the Russian Federation for Taxes and Duties of the fulfillment of the founders - legal entities' obligations to budgets of all levels over the past three years;

7) income statements of founders - individuals, certified by tax authorities, which confirms the sources of origin of funds contributed to the authorized capital of the credit organization;

8) questionnaires of candidates for the positions of heads of executive bodies and chief accountant of a credit organization, containing information about these persons having a higher legal or economic education and experience in managing a department or other division of a credit organization for at least one year, and in the absence of special education - experience in managing such department for at least two years; as well as information about the presence (absence) of a criminal record;

9) list of founders of the credit organization.

The authorized capital of a credit organization is made up of the amount of deposits of its participants and determines the minimum amount of property that guarantees the interests of its creditors. The minimum amount of authorized capital is established by the Bank of Russia. Contributions to the authorized capital can be in the form of cash as well as tangible assets. At the same time, raised funds, as well as funds from the federal budget and state extra-budgetary funds, available funds and other property owned by federal government bodies, cannot be used to form the authorized capital, except in cases provided for by federal laws.

The maximum amount of the non-monetary part of the authorized capital of a credit organization should not exceed 20 percent in the first two years of activity of the credit organization and 10 percent in subsequent years. Intangible assets, including the right to lease premises, and securities cannot be included in the authorized capital.

The acquisition, as a result of one or several transactions, by one legal entity or individual or a group of persons related to each other or dependent on each other, of more than 5 percent of shares (shares) of a credit institution requires notification of the Bank of Russia, more than 20 percent - prior consent.

The founders of the bank do not have the right to withdraw from the bank's membership during the first three years from the date of its registration.

Credit organizations acquire the status of a legal entity from the moment of their state registration. A notice of state registration of a credit organization is published in the Bulletin of the Bank of Russia. A license to carry out banking operations of a credit organization is issued after its state registration and without any limitation on the period of its validity. A credit institution can carry out banking operations only from the moment it receives a license, otherwise the entire amount received as a result of these operations is collected from the legal entity, and a fine of twice this amount is collected from the federal budget. Collection is carried out in court. The Bank of Russia has the right to file a claim with the arbitration court for the liquidation of a legal entity carrying out banking operations without a license.

A credit institution can only carry out those banking operations that are specified in the license. Currently in Art. 5 of the Federal Law “On Banks and Banking Activities” (as amended and supplemented on July 31, 1998) provides an exhaustive list of banking operations, which include:

Attracting funds from individuals and legal entities into deposits;

Placement of these funds on your own behalf and at your own expense;

Opening and maintaining bank accounts for individuals and legal entities;

Carrying out settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

Collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;

Purchase and sale of foreign currency in cash and non-cash forms;

Attraction of deposits and placement of precious metals;

Issuance of bank guarantees;

Making money transfers on behalf of individuals without opening bank accounts (except for postal transfers).

A decision on state registration and issuance of a license to carry out banking operations or a refusal to do so is made within a period not exceeding six months from the date of submission of all the previously mentioned documents. The credit institution is notified of the decision within three days and at the same time a requirement is presented to pay 100 percent of its declared authorized capital within a month. Failure to pay or incomplete payment of the authorized capital within the prescribed period is grounds for cancellation of the decision on state registration of a credit organization. To pay for the authorized capital, the Bank of Russia opens a correspondent account with the Bank of Russia for a registered bank. Upon presentation of documents confirming payment of the authorized capital in full, the Bank of Russia within three days issues a license to the credit organization to carry out banking operations.

The following types of licenses may be issued to a newly created credit organization:

License to carry out banking operations with funds in rubles (without the right to attract funds from individuals on deposit);

License to carry out banking operations with funds in rubles and foreign currency (without attracting deposits from individuals);

License to attract deposits and place precious metals. This license is issued by the Central Bank in agreement with the Ministry of Finance of the Russian Federation.

A credit institution can expand the range of operations performed by obtaining the following types of licenses:

Licenses to carry out operations with precious metals;

Licenses to attract deposits from individuals in rubles, which can be issued after two years from the date of state registration of the credit organization;

Licenses to attract deposits from individuals in rubles and foreign currency, which are also issued after two years from the date of state registration of the credit organization;

A general license, which can be issued to a bank that has a license to carry out banking operations with funds in rubles and foreign currency. The general license does not expand the range of operations performed by the bank. A bank that has a General License has the right, in accordance with the established procedure, to open branches abroad and (or) acquire shares in the authorized capital of non-resident credit organizations.

For banks applying for a General License, the minimum authorized capital is determined in an amount equivalent to 5 million EUROS.

A credit institution that has received a license to carry out any of the previously mentioned banking operations has the right to carry out the following transactions:

Issuance of guarantees for third parties, providing for the fulfillment of obligations in monetary form;

Acquiring the right to demand from third parties the fulfillment of obligations in monetary form;

Trust management of funds and other property under agreements with individuals and legal entities;

Carrying out transactions with precious metals and precious stones;

Providing for rent special premises or safes located in them for storing documents and valuables;

Leasing operations;

Other transactions.

The Federal Law “On Banks and Banking Activities” defines the grounds and procedure for refusing state registration of a credit organization and issuing a license to carry out banking operations. This list is exhaustive and cannot be expanded at the discretion of the Bank of Russia. Thus, refusal is permitted only on the following grounds:

Failure to meet the qualification requirements for proposed candidates for the positions of heads of executive bodies and (or) chief accountant, which includes: their lack of the necessary education and management experience in a credit institution for at least two years; having a criminal record for committing a crime against property, economic and official crimes; committing an administrative offense in the field of trade and finance during the year;

The presence, during the last two years, of termination of an employment contract with these persons at the initiative of the administration on the grounds provided for in paragraph 2 of Art. 254 Labor Code of the Russian Federation;

The unsatisfactory financial position of the founders of the credit institution or their failure to fulfill their obligations to the budget over the past three years;

Inconsistency of documents submitted for state registration of a credit organization and obtaining a license with the requirements of federal laws.

Refusal of state registration and issuance of a license, failure of the Bank of Russia to make a corresponding decision within the prescribed period can be appealed to an arbitration court.

Credit organizations may open separate divisions (representative offices, branches), as well as internal structural divisions outside the location of the head office from the moment of notification of the Bank of Russia. For opening branches of credit institutions, a fee is charged in the amount determined by the Bank of Russia, but not more than 1000 times the minimum wage.

Registration and licensing of the activities of credit institutions with foreign investments and a branch of a foreign bank has its own characteristics. They must additionally submit to the Bank of Russia the following documents:

The decision of a foreign legal entity on its participation in the creation of a credit organization or on the opening of a bank branch in Russia;

A document confirming the registration of a legal entity and balance sheets for the three previous years, confirmed by an audit report;

Written consent of the relevant control body of the country of his residence to participate in the creation of a credit organization on the territory of the Russian Federation or to open a bank branch in cases where such permission is required by the legislation of the country of his residence.

Foreign individuals provide confirmation by a first-class (according to international practice) foreign bank of the solvency of this person.

The amount (quota) of foreign capital participation in the country's banking system is established by federal law at the proposal of the Government of the Russian Federation, agreed with the Bank of Russia.

The legislation provides grounds for revocation of license Bank of Russia from a credit institution to carry out banking operations. These include:

Establishing the unreliability of the information on the basis of which the license was issued;

Delay in the start of banking operations provided for by the license for more than a year from the date of its issue;

Establishing facts of unreliability of reporting data, delays of more than 15 days in the submission of monthly reports (reporting documentation);

Carrying out, including one-time, banking operations not provided for by a license from the Bank of Russia;

Failure to comply with the requirements of legislation and regulations of the Bank of Russia, if during the year the credit institution was repeatedly subject to measures provided for by the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)”;

Failure of a credit organization to satisfy the claims of creditors for monetary obligations and (or) to fulfill the obligation to make mandatory payments within one month from the date of their fulfillment, if the claims against the credit organization in the aggregate amount to at least one thousand minimum wages established by federal law;

Repeated culpable failure during the year to comply with the requirements contained in enforcement documents of courts and arbitration courts for the collection of funds from the accounts (deposits) of clients of a credit institution if there are funds in the account (deposit) of these persons.

Only in the listed cases can the Bank of Russia revoke a license. A notice of revocation of a license to carry out banking operations is published by the Bank of Russia in the Bulletin of the Bank of Russia within a week from the date of adoption of the relevant decision.

From the moment of revocation of a credit institution’s license to carry out banking operations:

1) the deadline for fulfilling the obligations of the credit organization is considered to have occurred. The obligations of a credit institution in foreign currency are accounted for in rubles at the Bank of Russia exchange rate in effect on the date of revocation of the credit institution's license to carry out banking operations;

2) the accrual of interest, as well as penalties (fines, penalties) and other financial (economic) sanctions on the obligations of the credit organization are stopped;

3) the execution of enforcement documents on property penalties is suspended, with the exception of the execution of enforcement documents issued on the basis of court decisions on the collection of arrears of wages, payment of royalties under copyright agreements, alimony, as well as compensation for damage caused to life and health, and moral damage which entered into legal force until the credit institution’s license to carry out banking operations was revoked;

4) until the creation of a liquidation commission (liquidator) or the appointment of a bankruptcy trustee by the arbitration court, it is prohibited to conclude transactions with a credit organization and fulfill obligations under transactions of a credit organization, with the exception of transactions related to current utility and operating payments of the credit organization, as well as with the payment of severance pay and remuneration for persons working under an employment agreement (contract), within the cost estimate agreed upon with the Bank of Russia or with an authorized representative of the Bank of Russia if appointed.

Related information.

The procedure for registering credit organizations and licensing banking activities established by the Federal Law “On Banks and Banking Activities” dated December 2, 1990 (as amended on July 8, 1999) and the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” dated December 2, 1990 (as amended on July 31 December 1999), according to which credit organizations are subject to state registration with the Bank of Russia, which not only registers them, but also maintains the Book of State Registration of Credit Institutions, and also issues licenses for banking operations.

Founders of the credit organization There may be legal entities and individuals whose participation in a credit organization is not prohibited by current legislation.

The founders of the bank do not have the right to withdraw from the bank's membership during the first three years from the date of its registration.

For state registration and issuance of a license to a credit organization must submit a number of documents, which include:

— petition for state registration and issuance of a license to carry out banking operations;

— constituent agreement (in the case of creating a credit organization in the form of a limited liability company);

— charter of the credit organization;

— minutes of the general meeting of founders, containing the decision on its creation, approval of the name, charter, candidates for appointment to the positions of heads of executive bodies and chief accountant, etc.;

— certificate (copy of payment order) of payment of the state fee for registering a credit organization;

- notarized copies of state registration certificates of the founders - legal entities, audit reports on the reliability of their financial statements with the attachment of balance sheets and profit and loss statements for the last three years of activity, as well as confirmation by the State Tax Service of the Russian Federation of the fulfillment of obligations by the founders - legal entities budgets of all levels over the past three years;

- declarations of income of the founders - individuals, certified by the authorities of the State Tax Service of the Russian Federation, which confirms the sources of origin of funds contributed to the authorized capital of the credit organization;

— list of founders of the credit organization.

Credit organizations acquire statuslegal entitysince theirstate registration. A notice of state registration of a credit organization is published in the Bulletin of the Bank of Russia.

License for banking operations is issued to a credit institution after its state registration and without limitation of validity periods. Carry out banking transactions a credit institution can only from the moment of obtaining the license, otherwise, the entire amount received as a result of these operations is recovered from the legal entity, and a fine of twice this amount is collected into the federal budget. Collection is carried out in court. The Bank of Russia has the right to file a claim with the arbitration court for the liquidation of a legal entity carrying out banking operations without a license. 5. A credit organization may carry out only those banking operations that are specified in the license. In Art. 5 of the Federal Law “On Banks and Banking Activities” provides an exhaustive list of banking operations, which include:

— attracting funds from individuals and legal entities to deposits;

— placement of these funds on your own behalf and at your own expense;

— opening and maintaining bank accounts for individuals and legal entities;

— making settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

— collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;

— purchase and sale of foreign currency in cash and non-cash forms;

— attraction of deposits and placement of precious metals;

— issuance of bank guarantees;

— making money transfers on behalf of individuals without opening bank accounts (with the exception of postal transfers).

Bank account

According to the bank account agreement The bank undertakes to accept and credit funds received to the account opened for the client (account owner), carry out the client’s orders to transfer and withdraw the corresponding amounts from the account and carry out other operations on the account.

Main types bank account are calculated and current.

Registration and licensing of credit organizations

In connection with the transition to the treasury system for executing the federal budget, banks are opening accounts for accounting income and funds of the federal budget of the federal treasury bodies of the Ministry of Finance of the Russian Federation.

For banks Correspondent accounts, correspondent sub-accounts, etc. are opened in credit institutions economic entities have settlement, current, deposit, letter of credit, loan, currency, capital investment and other accounts.

Current accounts open to commercial legal entities (business partnerships and societies, production cooperatives, state unitary enterprises, etc.).

Checking account intended and used legal entity for:

— crediting revenue from sales of products (works, services);

— accounting for your income from non-operating operations;

— accounting for the amounts of loans received and other income;

— settlements with suppliers;

— settlements with budgets for taxes and equivalent payments;

- settlements with workers and employees for wages and other payments included in the consumption fund;

— settlements with banks for loans received and interest on them;

— payments based on decisions of courts, arbitration courts and other bodies that have the right to make decisions on the collection of funds from the accounts of legal entities in an indisputable manner.

Enterprises that have separate non-self-accounting units outside their location are granted the right to have, in addition to current accounts, settlement subaccounts, opened in the name of the enterprise itself in banks at the location of these non-self-supporting units. A settlement subaccount is an auxiliary account, the main purpose of which is the accumulation of incoming revenue from a non-self-accounting unit for subsequent transfer.

Current accounts open non-profit legal entities(institutions, public and religious organizations, etc.). Current accounts are also opened for organizations not being legal entities(branches, representative offices, departments).

The current account allows for only a limited range of settlement transactions related mainly to wages and administrative expenses.

Deposit accounts are intended for storing free funds not used by a business entity, as well as funds that do not belong to it.

The formation of funds in the deposit account of legal entities is carried out, as a rule, by transferring the corresponding amounts from their settlement (current) accounts. In this case, it is between him and the bank bank deposit agreement. According to this agreement the bank undertakes:

— store the funds invested by the investor;

— pay income on them in the form of interest or in another form;

— carry out the depositor’s instructions regarding settlements from the deposit;

— return the deposit amount upon the depositor’s first request on the terms and in the manner prescribed by law and the agreement for a deposit of this type.

Licensing of credit organizations

In accordance with the Federal Law “On Banks and Banking Activities,” credit organizations are subject to state registration with the Bank of Russia, which, in the process of performing these functions, is authorized to maintain the Book of State Registration of Credit Institutions of the Russian Federation.

Registration of a credit organization means a corresponding entry made by an authorized state body (Bank of Russia), including a specific legal entity in the list of specialized organizations that have the right to carry out banking operations, giving legality to such activities and allowing them to keep records, carry out constant banking supervision and control over activities credit organizations.

Credit organizations receive the status of a legal entity from the moment of their state registration. However, the mere fact of registering a credit organization is not yet sufficient for it to carry out banking operations, since according to the law, credit organizations receive the right to carry out banking operations upon receipt of a license to carry out banking operations issued by the Bank of Russia after its registration. Licensing of credit institutions by the Bank of Russia is one of the tools for carrying out its supervisory activities.

Licensing is used in the process of organizational and structural formation of the banking environment, which covers the admission of credit institutions to this area, their transformation and reorganization, as well as termination of activities due to revocation of the license.

Types of licenses

All preparatory and verification functions related to the registration and licensing of credit organizations are carried out by territorial branches of the Bank of Russia. The current regulations provide for two types of licenses:

licenses issued to newly created credit institutions;
licenses issued to an operating credit institution in the event of expanding the list of operations it carries out.

Newly created credit organizations may be issued:

license to carry out banking operations with funds in rubles (without the right to attract funds from individuals);
a license to carry out banking operations with funds in rubles and foreign currency (without the right to attract funds from individuals on deposit);
license to attract deposits and place precious metals (permission to carry out transactions with precious metals is issued by the Bank of Russia in agreement with the Ministry of Finance of the Russian Federation).

When expanding the range of banking operations carried out by a licensed credit institution, the Bank of Russia may issue the following types of licenses:

the previously mentioned licenses to carry out banking operations with funds in rubles and foreign currency (without the right to attract funds from individuals on deposit), as well as licenses to carry out banking operations with precious metals, if they were not issued when creating a credit organization;
a license to attract deposits from individuals in rubles, which can be issued after two years from the date of state registration of the credit organization;
a license to attract deposits from individuals in rubles and foreign currency, subject to a license to carry out banking operations with funds in rubles and foreign currency (without the right to attract funds from individuals).

Such a license can also be issued after two years from the date of state registration of credit organizations. The Bank of Russia has the right to issue a general license giving the right to carry out all banking operations with funds in rubles and foreign currency, as well as the right, in the prescribed manner, to open branches abroad and/or acquire shares in the authorized capital of non-resident credit institutions. Unlike other licenses, a general license is issued only to commercial banks.

The Bank of Russia and its institutions make appropriate decisions on registration and licensing and in other cases established by law, for example, when agreeing on the acquisition by a legal entity or individual of more than 20% of shares (shares) of a credit organization; when opening divisions of a credit organization (representative offices, branches, additional offices), registering changes and additions made to the constituent documents of the credit organization, and its reorganization.

Powers of territorial institutions

The Bank of Russia vests corresponding powers in its subordinate territorial institutions. In general, these powers look like this:

main departments (national banks) are given the right and obligation to accept from credit institutions the documents established by legal acts necessary for registering relevant legal facts and issuing licenses;
within the time limits established by law or the Bank of Russia, the main departments (national banks) are obliged to review the documents submitted by the credit institution;
on the basis and in accordance with federal law, the requirements of the Bank of Russia, the main departments (national banks) make decisions on the approval of the credit organization’s application or on refusal based on the documents submitted by the credit organization;
the applicant is notified in writing of the decision made, indicating the legal grounds and reasons for the decision;
in cases specified by law or the Bank of Russia, based on documents submitted by interested parties for registration or licensing, the main departments (national banks) of the Bank of Russia draw up their conclusions when registering a credit organization, information letters, for example, when opening representative offices of credit organizations, messages about the opening of branches by credit organizations and submit them to the Bank of Russia: Department of Licensing of Banking and Auditing Activities.

In addition, territorial institutions perform other functions established by the Bank of Russia: send the founders a notice of registration of a credit organization indicating the details of the correspondent account, demanding payment of 100% of the authorized capital within a month, maintain a register of issued certificates of registration of credit organizations, etc. .. Requirements for the form and content of written documents emanating from territorial institutions are determined by the Bank of Russia.

In accordance with the federal law “On Banks and Banking Activities,” their activities must be subject to an annual audit by an audit firm (an independent auditor).

Licensing of banking activities

The main goal of a banking audit is to establish the reliability of the accounting (financial) statements of credit institutions and the compliance of their transactions with current legislation and regulations. The right to conduct audits is enjoyed by persons who have passed certification and received the appropriate license from the Central Bank of the Russian Federation.

To certify and issue licenses to conduct banking audits, the Bank of Russia has created a special body - the Central Attestation and Licensing Commission. To obtain an auditor certificate for the right to carry out an audit independently or as part of an audit firm, candidates must pass the qualification exam of the Central Attestation and Licensing Commission. Persons who have an economic or legal higher or secondary specialized education and work experience as an auditor on a permanent basis for at least three years out of the last five, a manager or specialist of an audit firm, a researcher or teacher in economics, as well as an accountant, economist, auditor are eligible for certification. , another banking specialist in the banking system.

A license can be issued to a self-employed auditor if he or she has total work experience on an ongoing basis for at least three years out of the last five as a specialist in the banking system or as an auditor auditing credit institutions.

Article 12. State registration of credit organizations and issuance of licenses to them to carry out banking operations

(as amended by Federal Law No. 31-FZ dated March 21, 2002)

(see text in previous)

The decision on state registration of a credit organization is made by the Bank of Russia. The entry into the unified state register of legal entities of information on the creation, reorganization and liquidation of credit institutions, as well as other information provided for by federal laws, is carried out by the authorized registering authority on the basis of a decision of the Bank of Russia on the relevant state registration. The interaction of the Bank of Russia with the authorized registration body on issues of state registration of credit organizations is carried out in the manner agreed upon by the Bank of Russia with the authorized registration body.

For state registration of credit organizations, a state fee is charged in the manner and in the amounts established by the Russian Federation.

Licensing of banking activities in the Russian Federation (http://www.Cbr.Ru/)

The Bank of Russia, no later than one business day from the date of receipt of the relevant information from the credit institution, notifies the authorized registration body, which makes an entry in the unified state register of legal entities about changes in information about the credit institution.

(as amended by Federal Law dated December 8, 2003 N 169-FZ)

(see text in previous)

A license to carry out banking operations of a credit organization is issued after its state registration in the manner established by this Federal Law and the Bank of Russia regulations adopted in accordance with it.

A credit institution has the right to carry out banking operations from the moment it receives a license issued by the Bank of Russia.

(see text in previous)

The procedure for registration and licensing of commercial banks is regulated by the Federal Law “On Banks and Banking Activities” and the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”.

Currently, current legislation and the Bank of Russia have established strict requirements that must be observed by individuals and legal entities. When registering a commercial bank and agreeing on changes to its charter and the composition of participants, the Bank of Russia pays special attention to the issues of the legality of the participation of legal entities and individuals and their payment of the authorized capital, the composition of the company’s managers. banks and their material and technical equipment.

The decision on state registration of a commercial bank is made by the Bank of Russia. The entry into the unified state register of legal entities of information on the creation, reorganization and liquidation of credit institutions, as well as other information provided for by federal laws, is carried out by the authorized registration body on the basis of a decision of the Bank of Russia on the corresponding state registration. The interaction of the Bank of Russia with the authorized registration body on issues of state registration of commercial banks is carried out in the manner agreed upon by the Bank of Russia with the authorized registration body. In order to carry out control and supervisory functions, the Bank of Russia maintains the Book of State Registration of Credit Institutions.

A license to carry out banking operations is issued after state registration. A credit institution has the right to carry out banking operations from the moment it receives a license issued by the Bank of Russia.

Commercial banks may be granted the following types of licenses:

a general license granting the right to carry out all operations in rubles and foreign currency, as well as to open branches abroad in the prescribed manner and/or acquire shares (shares in the authorized capital) of non-resident credit institutions;

a license to carry out banking operations (except for attracting deposits from individuals) with funds in rubles or in rubles and foreign currency;

a license to attract funds from individuals on deposit in rubles or in rubles and foreign currency (the right to attract funds from individuals on deposit is granted to banks, from the date of state registration of which at least two years have passed, subject to the stability of their financial position);

license to carry out collection of funds, bills, payment and settlement documents for non-bank credit organizations - collection organizations;

license (permit) to carry out transactions with precious metals (gold and silver). The license is issued by the Bank of Russia in agreement with the Ministry of Finance of the Russian Federation.

A license for the right to carry out transactions with precious metals can be issued simultaneously with a license to carry out transactions in foreign currency or after its receipt.

Authorized banks to conduct operations and transactions with natural precious stones are banks operating simultaneously on the basis of the General License of the Bank of Russia for banking operations and a license to carry out operations with precious metals (or permission to carry out operations with precious metals).

If there is a license to conduct banking operations, the bank has the right to enter into other transactions, as well as carry out activities in the securities market in accordance with federal laws.

A license to carry out banking operations is issued without limiting its validity period.

A commercial bank applying to expand its activities must have a stable financial position, a structure adequate to the intended area of activity, including an internal control service (internal audit).

The Bank of Russia has the right to refuse com. to the bank in registration and issuance of a license on the grounds specified in Article 16 of the Federal Law “On Banks and Banking Activities”.

Banking legislation provides the right, in order to protect one’s legitimate interests, to appeal to an arbitration court the decision of the Bank of Russia to refuse state registration and issue a license or the Bank of Russia’s failure to make a corresponding decision within the prescribed period, including the refusal to register or issue a license.