If it is said that a card file is kept for the client’s current account at the bank, this means that there are payment documents for this current account that have not been paid by the bank.

It should be noted that with the introduction of the new Bank of Russia Regulation No. 383-P, the concept of “Card index of settlement documents” was replaced by “Queue of orders”. But the essence of the procedure remains the same:

A card file of settlement documents or a queue of orders is an organized record of unpaid settlement documents stored in the bank and presented to the current account of a specific payer.

Depending on the reasons for non-payment of settlement documents received in the payer’s account, the bank maintains three types of card files:

1. The queue of payment documents awaiting acceptance by the payer - the owner of the current account (hereinafter referred to as Card Index 90901/1).

Amounts of settlement documents received to the current account, which cannot be processed by the bank without the corresponding acceptance of the payer, are recorded in off-balance sheet account 90901 “Settlement documents awaiting acceptance for payment.”

2. The queue of settlement documents awaiting permission to conduct transactions on the current account in the manner established by the legislation of the Russian Federation (hereinafter referred to as Card Index 90901/2).

Amounts of settlement documents received to the current account, which cannot be paid due to the arrest of the account or other restrictions on transactions on it, are recorded in the off-balance sheet account 90901 “Settlement documents awaiting acceptance for payment” according to the analytics “Settlement documents awaiting permission to carry out transactions "

3. A queue of payment documents that have not been paid due to the lack or insufficiency of funds in the payer’s current account (hereinafter referred to as Card Index 90902).

Amounts of settlement documents that cannot be paid on time due to the lack (insufficient) funds in the account are recorded in off-balance sheet account 90902 “Settlement documents not paid on time.”

Maintaining card files for clients' current accounts and monitoring the execution of settlement documents contained in them is carried out by banks in strict accordance with the legislative acts of the Russian Federation and regulatory documents of the Bank of Russia, in particular:

Civil Code of the Russian Federation;

Tax Code of the Russian Federation;

Federal Law “On the National Payment System” No. 161-FZ of June 27, 2011 (hereinafter referred to as Law No. 161-FZ);

Federal Law “On Enforcement Proceedings” No. 229-FZ dated 02.10.2007 (hereinafter referred to as the Law “On Enforcement Proceedings”);

Regulation of the Bank of Russia No. 302-P dated March 26, 2007 “On the rules of accounting in credit institutions located on the territory of the Russian Federation” (Characteristics of accounts 90901, 90902) (hereinafter referred to as Regulation No. 302-P) (download);

Regulation of the Bank of Russia No. 383-P dated June 19, 2012 “On the rules for transferring funds” (hereinafter referred to as Regulation No. 383-P) (download);

Letter of the Bank of Russia No. 18-1-2-9/1706 dated July 23, 2008 “On accounting of documents placed in file cabinets for off-balance sheet accounts No. 90901, 90902”

Card files of payment documents can be organized by the bank on paper or electronically. Moreover, if the file cabinets are maintained electronically, then the bank must provide:

the ability to reproduce on paper documents located in file cabinets (queues), preserving all details, as well as indicating the date of receipt and the date of placement in the queue;

the ability to obtain information about each document in the context of information about execution (partial execution), revocation, return, amount of acceptance;

the ability to provide information about authorized persons of the bank performing the relevant procedures for accepting and executing settlement documents.

Maintaining by the bank a queue of payment documents awaiting acceptance by the payer - the owner of the current account (Card Index 90901/1)

In Card Index 90901/1 “Settlement documents awaiting acceptance for payment”, the bank places payment requests and collection orders from recipients of funds received to the payer’s current account, if their payment requires separate consent (acceptance) of the payer.

They do not require the payer’s acceptance and are not placed in Card Index 90901/1:

Collection orders from the tax and customs authorities of the Russian Federation for the transfer of funds to the budget of the Russian Federation (clause 4 of Article 46 of the Tax Code of the Russian Federation).

Collection orders drawn up on the basis of enforcement documents for the collection of funds based on court decisions (clause 5 of Article 70 of the Law “On Enforcement Proceedings”).

Payment requests and collection orders from recipients of funds for which there is a pre-given acceptance from the payer (clause 2.9.1 of Regulation No. 383-P).

If the payment request or collection order received by the bank does not relate to the above payment documents, then the payer’s acceptance is required for its payment. In this case, the bank:

1) Registers the received settlement document electronically or on paper in the manner established by the bank’s internal document, and marks the date of receipt on it.

2) Reflects the amount of the received settlement document on off-balance sheet account 90901 – analytical accounting 90901/1 “Settlement documents awaiting acceptance for payment”:

It should be noted that personal accounts 90901 in this case are opened according to payment terms, i.e. on one account 90901/1 settlement documents are taken into account, the last day of acceptance of which occurs on the same date.

For reference: The acceptance must be received by the bank within 5 working days (Article 6 of Law No. 161-FZ). At the same time, in accordance with Art. 191 of the Civil Code of the Russian Federation, the countdown begins from the day following the day the payment document is received by the bank.

3) Places a copy of the received settlement document for storage (on paper or electronically), in the manner determined by the bank’s internal document.

4) Transfers to the payer for acceptance a copy of the payment document received to the account in the manner established by the bank’s internal document. The transfer of the received payment document for acceptance to the payer can be made by the bank on paper or by means of an electronic notification.

5) Writes off the amount of the payment document from account 90901 on the day of receipt from the payer of the Application for Acceptance (full or partial):

The bank pays the amount accepted by the payer on the same day if there are sufficient funds in the current account.

If partial acceptance is received, then no later than the business day following the day of receipt of the payer’s partial acceptance, the bank notifies the recipient of funds about this electronically or by sending a copy of the Application for Acceptance indicating the date, affixing the bank’s stamp and the signature of the bank’s authorized person.

Payment of the amount partially accepted by the payer is made by the bank using a payment order.

If there are not enough funds in the payer's account, then the settlement document accepted by the payer (in whole or in part) is not executed by the bank and must be returned to the sender (recipient of funds) no later than the business day following the day of receipt of the payer's acceptance.

An exception is the case when the agreement between the bank and the payer stipulates that settlement (payment) documents issued by this recipient (or all recipients) are accepted by the bank for execution, regardless of the availability of funds in the account. Then the payment document accepted by the payer must be transferred to Card Index 90902:

6) Returns the payment document to the recipient of funds if a Statement of Refusal of Acceptance is received from the payer or the payer’s acceptance is not received within 5 working days. In this case, on the day the payment document is returned, its amount is written off from account 90901:

No later than the working day following the day of refusal of the payer’s acceptance, or the working day no later than which the payer’s acceptance must be received, the payer’s bank, together with the returned payment document, sends a notification to the recipient of funds in electronic form or on paper about the refusal of the payer’s acceptance or about failure to receive the payer’s acceptance indicating the date and affixing the bank’s stamp and the signature of an authorized person to the notice on paper.

Maintaining by the bank a Queue of payment documents that have not been paid due to the absence or insufficiency of funds in the payer’s current account (Card Index 90902)

The queue of payment documents not paid on time due to the absence or insufficiency of funds in the payer's current account is maintained by the bank only for the accounts of legal entities and individual entrepreneurs. At the same time, taking into account the requirements of clause 2.10 of Regulation 383-P, regardless of the presence of funds in the account, the bank must be accepted for execution, and if there are no funds in the account, they are placed in Card Index 90902:

Payment documents, both for the recipient (collector) of funds and for the payer himself, for payment of payments to the budget of the Russian Federation and payment of payments related, in accordance with Article 855 of the Civil Code of the Russian Federation, to priority groups 1–4.

Payment requests and collection orders from recipients (collectors) of funds who are granted the right to write off funds from the bank accounts of payers by law.

Whether or not the bank accepts in the absence (insufficient) funds in the account the remaining settlement (payment) documents of the payer and his counterparties-recipients of funds must be determined by the Agreement between the payer's bank and the payer.

If the agreement between the bank and the payer does not provide for the placement of such documents in Card Index 90902, then if there are no funds in the payer’s account, these documents are not accepted by the bank for execution and must be returned to the person who presented them no later than the business day following the day of their receipt. Or no later than the working day following the day of receipt of the payer’s acceptance, if before that the payment document was in Card Index 90901/1.

When placing a settlement (payment) document in Card Index 90902, the bank:

1) Registers the received settlement (payment) document in electronic form or on paper in the manner established by the internal document of the bank, and marks the date of receipt on it. It should be noted that the received settlement documents of collectors (recipients of funds) who have the right to make demands on the payers’ accounts for the collection of funds under the law are subject to mandatory registration. The procedure for registering other settlement (payment) documents must be established by the bank in its internal documents.

2) Reflects the amount of the settlement (payment) document, not executed due to the lack (insufficient) funds in the account, on the off-balance sheet account 90902 “Settlement documents not paid on time”:

The date of placement of the document in Card Index 90902 is indicated on the settlement (payment) document.

Account 90902 is opened for each payer.

3) Sends a notification to the sender of the settlement (payment) document indicating the date the document is placed in the queue of unpaid documents, in the form established by the bank (electronically, on paper, in the form of a copy of the settlement (payment) document), no later than a business day, following the day the document was placed in Card Index 90902.

If a settlement document presented through the recipient's bank is placed in the queue, the specified notification for transmission to the recipient is sent by the payer's bank to the recipient's bank.

4) Pays for the settlement (payment) document located in Card Index 90902, upon receipt of funds to the payer’s settlement account, in the order established by Art. 855 of the Civil Code of the Russian Federation. In this case, the amount of the paid document (full or partial) is written off from off-balance sheet account 90902:

Partial payment of settlement (payment) documents from Card File 90902 is made by payment order.

For reference: Civil Code of the Russian Federation

“Article 855. Sequence of debiting funds from the account

1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law.

2. If there are insufficient funds in the account to satisfy all demands placed on it, funds are written off in the following order:

first of all, write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;

secondly, write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working under an employment contract, including a contract for the payment of remuneration to the authors of the results of intellectual activity;

in the third place, write-offs are made for payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), as well as for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical funds insurance;

in the fourth turn, write-offs are made on payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third turn;

fifthly, write-offs are made according to executive documents providing for the satisfaction of other monetary claims;

sixthly, write-offs are made for other payment documents in calendar order.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.”

Maintaining by the bank a Queue of settlement documents awaiting permission to conduct transactions on the current account in the manner established by the legislation of the Russian Federation (Card Index 90901/2)

A queue of settlement (payment) documents awaiting authorization for payment is formed by the bank upon receipt of a decision (resolution) on the seizure (restriction) of funds in the payer’s account, issued in accordance with the legislation of the Russian Federation, to the payer’s settlement account, regardless of the availability of funds payer's bank account.

Settlement (payment) documents are placed in Card File 90901/2, which, in accordance with the law, cannot be paid if there is a seizure or other restriction of transactions on the current account.

So, in particular, when the bank receives a decision from the tax authority to suspend operations on the payer’s current account, all settlement (payment) documents are placed in Card File 90901/2, with the exception of payments that can be made by the bank in the presence of such a Decision, namely:

payments related to priority groups 1 and 2;

payments to the budget system of the Russian Federation.

When the bank receives a court order or bailiffs to seize funds in the account, all settlement (payment) documents presented to the current account are subject to moving to Card Index 90901/2, since, in accordance with Art. 27 of the Federal Law “On Banks and Banking Activities”, such arrest means the complete cessation of all debit transactions on the account.

The bank’s procedure for receiving a decision (resolution) on the seizure of funds or on limiting transactions on the account (hereinafter referred to as the “Decision on limiting operations”) on the current account.

1. If the payment documents presented for payment to the current account do not relate to payments that can be paid in the presence of an existing Decision on restricting transactions, then:

If it is necessary to obtain the payer’s acceptance, they are placed in Card File 90901/1 - “Queue of settlement documents awaiting payer’s acceptance”, in the manner described above;

If the payer’s acceptance is not required or it is given in advance, then the received settlement (payment) document is placed in Card File 90901/2 - “Queue of settlement documents awaiting permission to conduct transactions on the current account in the manner established by the legislation of the Russian Federation”:

If at the time the bank receives the Decision to restrict operations, the settlement (payment) document is in Card File 90902 due to the lack of funds in the current account, then it is moved to Card File 90901/2:

Documents that are in Card File 90901/1 and awaiting the payer’s acceptance at the time of receipt of the decision to restrict operations by the bank are not subject to transfer to Card File 90901/2.

If, during the period of validity of the Decision on restricting transactions, the payer’s acceptance of such documents is received, then they are subject to transfer to Card Index 90901/2 in the amount accepted by the payer:

If the payer's acceptance is not received or a refusal to accept is received, then the bank returns such payment documents in the manner described above.

In accordance with the law, a decision to suspend transactions on accounts or a resolution to seize funds may be issued to the account indicating the amount. In this case, settlement (payment) documents are placed in Card File 90901/2 only in the amount for which the seizure is imposed.

For example, there is a cash balance in the current account in the amount of 10,000 rubles. A payment order from the payer to pay for materials in the amount of 8,000 rubles was presented to the current account, and at the same time, on the same day, a decision of the tax authority to suspend transactions on the account with the specified amount of 4,000 rubles was presented to the account.

The bank uses a payment order to pay for the payment order in the amount of 6,000 rubles (10,000 - 4,000), and places the payment order in the remaining amount of 2,000 rubles in Card Index 90901/2 until the decision to cancel the suspension of operations on the account.

The documents placed in Card Index 90901/2 remain there until the bank receives a Decision to cancel the suspension of operations on the account or a Resolution to lift the arrest. On the day the restriction is lifted, the bank writes off payment documents from Card Index 90901/2:

2. Settlement (payment) documents, which are not subject to the effect of the Decision on limiting account transactions by force of law, are not subject to transfer to Card Index 90901/2.

Recall of settlement documents from Card Files

Payment (payment) documents can be recalled by senders from the queue of payment documents (card files) on the basis of the Revocation Application.

The application for revocation can be submitted to the bank electronically or on paper, in the form established by the bank’s internal documents. Moreover, it must contain the number, date, amount of the document, details of the payer, recipient of funds, payer’s bank, recipient’s bank, as well as other details established by the bank.

No later than the business day following the day of receipt of the Application for revocation, the bank sends to the sender of the Application a notification in electronic form or on paper about the revocation, indicating the date, possibility or impossibility* of revocation of the settlement document. The notice on paper must contain the bank's stamp and the signature of the bank's authorized person.

*The impossibility of revoking a payment document occurs in the event of payment.

Revocation of the payment document of the recipient of funds presented to the payer's bank through the bank of the recipient of funds is carried out through the bank of the recipient of funds.

The return of the revoked settlement document is carried out no later than the business day following the day of receipt of the Application for revocation, with the simultaneous sending to the sender of the settlement document of the corresponding notification in electronic form, indicating information that allows identifying the revoked settlement document, the date and reason for its withdrawal.

The Bank establishes a procedure for registering revoked settlement documents and notifications of their revocation. At the same time, revoked settlement documents of collectors (recipients of funds) who have the right to make demands on payers’ accounts for the collection of funds under the law are subject to mandatory registration.

Provisions to be reflected in the bank’s internal documents regulating the maintenance of card files

In accordance with clause 10.3 of Regulation No. 383-P, credit institutions are required, by July 2013, to develop internal documents containing the procedure for organizing transfer activities. In particular, the bank must develop internal documents regulating the procedure for working with Queues of settlement documents (card files).

(1) For example, see the document forms established by the Bank of Russia for its clients

Bank card index– unexecuted settlement documents under control of the bank in which the payer’s current account is opened.

Payment documents are placed in the card file if:

· the payer does not have enough funds to fulfill them;

· acceptance of the payer for execution is expected;

· payment is expected to be made without acceptance in cases established by law.

There are two types of card files in a bank: the so-called Card File No. 1 (off-balance sheet bank account No. 90901 “Settlement documents awaiting acceptance for payment”) and Card File No. 2 (off-balance sheet account No. 90902 “Settlement documents not paid on time”).

Card file No. 1 used for settlements that require the account owner’s acceptance or permission to conduct transactions in cases established by the legislation of the Russian Federation.

Let's assume that a supplier issues a payment request to an enterprise, which must be paid with the payer's acceptance. In this case, the recipient of funds enters “With acceptance” in the “Terms of payment”. Such a requirement will be placed in Card File No. 1, and one copy will be sent to the owner of the current account for acceptance of payment. Currently, settlements with payment claims are rarely carried out.

The second option for using Card File No. 1 is to place documents in it that require permission to execute. Such a need arises, for example, if the bank receives a court decision or an order from other authorized bodies to seize the entire account or part of the funds on it. In such a situation, Card File No. 1 includes settlement documents that are not subject to payment during the period of validity of the restriction on account management.

Card file No. 2 is used as follows. Suppose an enterprise submits a payment order to the bank, but at the moment there are insufficient funds in its current account for its immediate execution and a bank loan is not provided. In this case, the bank employee checks the correctness of the payment order and places it in the file cabinet. Subsequently, the payment order is executed as funds are received in accordance with the order of payments established by law.

It should be borne in mind that new payment orders cannot be executed by the bank until the card file is closed. That is, the next order to write off funds will be put in a queue, before the payment orders already in the card index will be executed.

Unlike a regular payment order, which is either executed in full or not executed at all, an order in a card index can be paid in part.

The organization can also revoke a payment order that has not yet been executed by refusing to add it to the card index. She can cancel the order that is in the file cabinet. In addition, in case of partial execution of an order from the card index, the client can withdraw payment for the remaining amount.

The presence of a file cabinet at an enterprise indicates its unstable financial position. Its absence may be set by banks as a requirement when applying for loans.

The bank can maintain two card files for the client’s settlement (current) account: card file No. 1 and card index No. 2.

Maintaining file cabinet No. 1 is not related to the client’s financial situation, but is determined solely by the peculiarities of document flow for certain forms of inter-business settlements (payment requirements) and the need to obtain the payer’s consent to pay the creditor’s settlement document. Card file No. 1 is maintained under off-balance sheet account 90901 “Settlement documents awaiting acceptance for payment.”

The opening of file cabinet No. 2 to the client’s account, on the contrary, is determined solely by the client’s financial difficulties. Payment documents for which the payment period has expired and which were not paid due to the lack of funds in the payer’s account are placed in this file. Card file No. 2 is maintained under off-balance sheet account No. 90902 “Settlement documents not paid on time.”

Sequence of payments

If there are insufficient funds in the account to satisfy all the demands placed on it, the client loses the right to dispose of the funds credited to the account. In this case, funds are written off from the account as funds are received into it in the order established by law. The latter was introduced by the Civil Code of the Russian Federation (Article 855) on March 1, 1996. However, since January 1998, by a decision of the Constitutional Court of the Russian Federation, paragraph 2 of Art. 855 of the Civil Code of the Russian Federation and a different order of payments has been established.

Currently, pending amendments to Art. 855 of the Civil Code of the Russian Federation, in accordance with the decision of the Constitutional Court, the order of payments from the accounts of legal entities is established annually by the Federal Law on the State Budget for the next year and is as follows:

- Firstly write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;

- secondarily write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages of persons working under an employment contract, for the payment of royalties;

- thirdly write-offs are made according to payment documents providing for payments to the budget and to state extra-budgetary funds, as well as the transfer or issuance of funds to pay for the labor of persons working under an employment agreement (contract);

- fourthly write-offs are made on payment documents providing for payments to non-state extra-budgetary funds;

- in fifth place write-off is carried out according to executive documents providing for the satisfaction of other monetary claims;

- in sixth place the remaining payment documents are debited.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents (or the date of payment).

Chapter II. Organization of inter-farm settlements in the non-financial sector of the economy

2.3. Elements of a system of non-cash payments for goods and services, as well as in connection with the financial obligations of business entities

Non-cash payments require a more complex procedure than cash payments. It is necessary to formulate an instruction to the bank to make the payment and transfer it to the payer’s bank. The bank will check it, post it to its accounts and transfer it to the recipient's bank. The latter will conduct it through his accounts and notify the recipient that the money has been credited. This process involves a lot of complex steps and uses sophisticated technology. For the payment to be carried out effectively, uniform coordinated actions of all its participants are necessary, i.e. we need a system. “A system is a set of elements that are in relationships and connections with each other and form a certain value, unity”1).

Cashless payment system in the Russian Federation is a set of state laws and rules governing the mechanism for organizing payments in the national economy, and a set of banking and other institutions that ensure payments and control over their correct implementation.

The components of a non-cash payment system should be considered: the principles of their organization (discussed in § 1.2), payment forms, payment methods, payment tools and the corresponding document flow.

Payment form- these are methods regulated by law for fulfilling monetary obligations of enterprises and organizations through a bank. The form of calculations can be a category for grouping calculations according to certain characteristics; most often, such a characteristic is the calculation tool used. This feature is present in the classification of payment forms in the Civil Code of the Russian Federation (Article 862), which allows the use of the following forms in inter-farm settlements:

§ settlements by payment orders;

§ settlements for collection;

§ settlements under a letter of credit;

§ payments by checks.

In addition, bills of exchange can also be used in the settlements of economic agents. However, their use is regulated by a special legal framework and has specific features inherent only to this method of calculation (see § 2.5).

Each form of payment has common characteristics inherent to it, for example, the type of payment document, the procedure for document flow, the instrument and method of payment. For each form of payment, these inherent features are defined in detail by the Bank of Russia in the Regulations on non-cash payments in the Russian Federation No. 2-P.

Forms of settlements are chosen by bank clients independently and are provided for in the agreements they conclude with their counterparties (in the main agreements).

Settlement document– the basis for conducting transactions on bank accounts. A settlement document is an order issued in the form of a document on paper or an electronic document:

a) the payer makes a payment of a certain amount of money to the recipient of the funds;

b) the recipient of the funds (collector) to write off funds from the payer’s account and transfer them to the account specified by the recipient of the funds (collector).

The main purpose of the payment document is to give a clear and correct instruction to the bank to make the payment immediately and unconditionally or after a certain time and conditionally. When making non-cash payments, the following types of payment documents are used:

§ money orders;

§ payment requirements;

§ letters of credit;

§ collection orders;

§ payment order (internal bank payment document).

Payment documents are accepted by the bank for execution only if they comply with standardized requirements and must contain the following set of mandatory details:

ü name of the payment document;

ü number of the payment document, day, month and year of its issue;

ü type of payment (by mail, telegraph, electronically);

ü name of the payer, his account number, taxpayer identification number (TIN);

ü name and location of the payer’s bank, its bank identification code (BIC), correspondent account or sub-account number;

ü name of the recipient of funds, his TIN and account number;

ü name and location of the recipient's bank, its BIC, correspondent account or subaccount number;

ü purpose of payment;

ü payment amount, indicated in words and numbers;

ü order of payment;

ü type of operation in accordance with the “List of symbols (ciphers) of documents posted to bank accounts”;

ü signatures of authorized persons and seal imprint.

A detailed description of the formats and details of payment documents used in the Russian Federation is contained in the Regulation on non-cash payments No. 2-P. Samples of settlement documents are given in appendices No.... . .. . this tutorial.

Settlement documents are presented to the bank in the number of copies required for all participants in the settlements. All copies of the payment document must be filled out identically. The bank always writes off funds from the account on the basis of the first copy of the payment document. Payment documents are accepted by the bank for execution if the first copy (except for checks) contains two signatures (first and second) of persons entitled to sign monetary settlement documents and a seal impression (except for checks) stated in the card with sample signatures. Signatures on payment documents are affixed with a pen with paste or black, blue or purple ink.

Payment documents are filled out using a typewriter and electronic computers in black font, with the exception of checks, which are filled out with black, purple or blue paste or ink.

Payment documents are accepted by banks for execution regardless of their amount and are valid for presentation to the servicing bank for ten calendar days, not counting the day of their statement.

Payment method– the procedure for its implementation, which determines the sequence and nature of the transfer of funds from one account to another in the settlement process. It includes the time of payment, the degree of its guarantee, the source and completeness of the payment, the sequence of movement of funds across accounts.

The following main payment methods can be defined:

· by debiting funds from the payer’s account and then crediting them to the recipient’s account;

· by crediting funds to the recipient's account and then debiting them from the payer's account;

· with preliminary deposit of funds;

· at the expense of funds (loan) of the bank with subsequent receipt of compensation from the payer;

· by offsetting mutual claims and transferring the balance of the unoffset amount.

Document flow- this is a time-based procedure for the execution, processing and passage of settlement documents when making settlements, which meets banking norms and rules, which includes:

§ issuing an invoice by the shipper and transferring it to other participants in the settlements;

§ deadlines for drawing up a settlement document and the procedure for presenting it to the bank, as well as to other participants in the settlements;

§ movement of payment documents between banking institutions;

§ procedure and terms of payment of the settlement document, transfer and receipt of funds;

§ the procedure for using the settlement document for mutual control of settlement participants and the implementation of economic impact measures.

The term “document flow” arose before the widespread use of electronic technologies, when settlement documents were printed on paper and processed manually. Payment orders, for example, were used as a payer's order and the basis for payment not only in the bank-client relationship, but also in the bank-to-bank relationship.

The introduction of electronic technologies has changed the idea of ​​document flow. Now the payment document as an object of document flow is used only in the bank-client relationship as a basis for making a payment. Participants in payments in the bank-to-bank system, as a rule, do not transfer the payment document, as was the case before. The transfer of payment details from bank to bank is carried out in the form of payment register files with a set of payment details reminiscent of a consolidated payment order. Therefore, in electronic payment systems, the term “document flow” is replaced by the term “file exchange”.

The current procedure for non-cash payments in the Russian Federation provides for the possibility, under certain conditions, of the client revoking settlement documents previously submitted to the bank for execution, so the payer has the right to revoke his payment orders, recipients of funds (collectors) – settlement documents accepted by the bank in the settlement procedure collection (payment requests, collection orders) not paid due to insufficient funds in the client’s account and placed in the file cabinet of off-balance sheet account No. 90902 “Settlement documents not paid on time.” Unexecuted settlement documents may be withdrawn from the file in the full amount, partially executed ones - in the amount of the balance.

Revocation of settlement documents is carried out on the basis of a client’s application submitted to the bank, drawn up in 2 copies in any form, indicating the details necessary for the revocation.

Both copies of the application for revocation are signed on behalf of the client by persons authorized to sign, certified by a seal and submitted to the bank servicing the payer (payment orders) or to the recipient's bank (payment requests, collection orders).

Mutual claims regarding settlements between the payer and the payee, except those arising through the fault of banks, are considered by both parties without the participation of banking institutions. Controversial issues are resolved in court, arbitration and arbitration.

Claims to the banking system related to the performance of cash settlement operations are sent by clients in writing to the servicing bank, and the banks themselves correspond on these claims between themselves and the participation of the RCC.

2.4. Settlements by payment orders

Payment order represents an order of the account owner (payer) to the bank servicing him, documented by a settlement document, to transfer a certain amount of money to the recipient’s account opened in this or another bank.

Payment orders are the main payment instrument. In the structure of non-cash payments, they account for about 91% of the total volume of payments and 77% in terms of quantity.

The predominance of this form of payment is due to its widespread use both for payments for goods and services and for non-commodity transactions, as well as the intensive introduction of electronic payments, which are currently carried out only on the basis of payment orders.

In payments for goods and services, payment orders are used in the following cases:

§ for goods received, work performed, services provided, subject to reference in the order to the number and date of the shipping document confirming receipt of goods or services by the payer;

§ for payments in the order of advance payment for goods and services (subject to reference in the order to the number of the main agreement, agreement, contract that provides for advance payment);

§ to repay accounts payable for commodity transactions;

§ when paying for goods and services according to court and arbitration decisions;

§ on rent for premises;

§ payments to transport, utility, household enterprises for operational services, etc.

In settlements for non-commodity transactions, payment orders are used for:

§ transfers of taxes, fees and other obligatory payments to budgets of all levels and to extra-budgetary funds;

§ repayment of bank loans and interest on loans;

§ transfer of funds to state and social insurance authorities;

§ contributions of funds to the authorized funds when establishing an OJSC, CJSC, LLC, etc.;

§ acquisition of shares, bonds, certificates of deposit, bank bills;

§ payment of penalties, fines, penalties, etc.

The payment order is issued by the payer on a standard form containing all the necessary details for making the payment, and is submitted to the bank in at least 4 copies, each of which has a specific purpose:

The 1st copy is used in the payer’s bank to debit funds from the payer’s account and remains in the bank’s daily documents;

The 4th copy is returned to the payer with the bank’s stamp as a receipt for acceptance of the payment order for execution;

The 2nd and 3rd copies of the payment order are sent to the payee's bank; in this case, the 2nd copy serves as the basis for crediting funds to the beneficiary’s account and remains in the documents of the day of this bank, and the 3rd copy is attached to the extract from the beneficiary’s account as a basis for confirming the bank transaction.

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. In the absence or insufficiency of funds in the account, payment orders are placed in the card file to off-balance sheet account No. 90902 “Settlement documents not paid on time” (card file No. 2) and are paid as funds are received in the established legal order. If an enterprise (organization) has the right to a loan in the form of an “overdraft,” then payment orders are paid using a bank loan.

Figure No. 2.

Document flow diagram for settlements by payment orders for goods actually received, services rendered, work performed (subject to servicing the supplier and payer by different banks

1 - shipment of products, provision of services with the transfer of invoices;

2 - submission to the bank of a payment order to transfer funds to the supplier;

3 - transfer of documents to the CC to reflect transactions on accounts: D-t – payer’s current account; K-t – correspondent account of the payer’s bank;

4 - transfer of payment through the interbank settlement system (ICS) to the payee's bank;

5 - crediting of funds to the current account of the client - the recipient of the payment;

6 - issuance of an extract from the supplier’s current account with the latest copy of the payment order attached.

If there are insufficient funds in the account to fully pay the payment order and it is therefore placed in file cabinet No. 2, partial payment of the payment order is allowed. For partial payment, the bank uses an intrabank payment instrument, a payment order. In this case, on the front side of the partially paid payment order, a “partial payment” mark is made, and on its reverse side, the operational employee makes a note about the partial payment (the serial number of the partial payment, the number and date of the payment order, the amount of the partial payment, the amount of the unpaid balance, signature ).

When issuing a payment order for partial payment, the bank’s stamp, date, and signature of the bank’s responsible executive are affixed to all copies in the “Bank Marks” field; the first copy of the payment order for partial payment is also certified by the signature of the bank’s supervisory employee.

When making a partial payment, the first copy of the payment order with which the payment was made is placed in the bank's daily documents, the last copy of the payment order serves as an attachment to the payer's current account statement. The second and third copies of the payment order are sent through the interbank settlement system to the payee's bank.

When making the last partial payment, the first copy of the payment order by which this payment was made, together with the first copy of the paid payment order, is placed in the bank’s day documents. The last copy of the payment order, together with the remaining copies of payment orders, are attached to the extract from the payer’s current account.

According to reporting data for 2003, the share of payment orders used for partial payment of settlement documents accounted for about 9% of the total volume of payments and 21% of the quantity.

The bank is obliged to inform the payer, upon his request, about the execution of the payment order no later than the next business day after the payer contacts the bank, unless a different period is provided for in the bank account agreement. The procedure for informing the payer is determined by the bank account agreement.

Payments by payment orders have a number of advantages compared to other forms of payment: relatively simple document flow, acceleration of cash flow, the ability of the payer to pre-check the quality of paid goods and services (in the case of payment for goods and services already received), the ability to use this form not only in payments for business transactions, but also for non-commodity transactions. The disadvantage is that the supplier does not have a guarantee of receiving payment due to the lack of funds in the payer’s account. That is why payments by payment orders for goods and services are largely carried out in advance payment.

2.3.Payments for collection.

Collection settlements are a banking transaction through which the bank (issuing bank) on behalf of and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer. To carry out collection settlements, the issuing bank has the right to attract other banks (executing bank). Calculations in collection order are carried out on the basis payment requests, payment of which can be made by order of the payer (with acceptance) or without his order (without acceptance), And collection orders, payment for which is made in an indisputable manner.

The specified payment instruments are presented by the recipient of funds (collector) to the payer's account through the collection system of the payee's bank. The bank that has accepted payment documents for collection undertakes the obligation to deliver them to their intended destination. This obligation, as well as the procedure and terms for reimbursement of costs for the delivery of settlement documents, are reflected in the bank account agreement with the client.

Collection settlements using payment requests.Payment request is a settlement document containing the creditor's claim against the debtor (to the payer) about payment of a certain amount of money through a bank. Payment requirements are applied in settlements for goods supplied, work performed, services rendered, as well as in other cases provided for in the main agreement. Settlements through payment requests can be carried out both with the payer’s acceptance and without his acceptance.

When making payments under the first option, the creditor (supplier) issues a payment request based on the actual shipment of products or services provided and submits it to his bank for collection. Since the initiative in settlements in this case comes from the supplier, payment for this document by the payer must be made with the consent (acceptance) of the payer. The period for accepting payment requests is determined by the parties to the main agreement, but must be at least five working days. For this purpose, when registering a payment request, the creditor (supplier) in the field "Term for acceptance" indicates the number of days established for its acceptance.

The supplier's bank forwards the payment request to the payer's bank (executing bank). On all copies accepted by the executing bank of payment requests, the bank's executive officer in the field "Payment due date" indicates the date upon which the acceptance period expires. The day the payment request is received by the bank is not taken into account when calculating the specified date. The last copy of the payment request is used as a notice for acceptance and is transferred to the payer on the same day if the documents were received during operating hours, or on the next business day - if the documents arrived at the payer's bank after the expiration of operating hours, the remaining copies of payment requests are placed by the executing bank in card file No. 1 "Settlement documents awaiting acceptance for payment"(opens to the payer's current account).

For example, a payment request was received by the payer’s bank on March 12 with the indication “Acceptance period - 5 working days.” March 15 and 16 are days off. Under this condition, the days established for acceptance are March 13, 14, 17, 18 and 19. The payment deadline is March 20.

Acceptance of payment request. The payer must give his consent to pay the payment request on the days established for acceptance. in writing on the standard acceptance application form (Appendix No.......). Only upon receipt of the specified document from the payer does the executing bank pay the supplier’s payment request.

If the payer does not agree to pay the payment request, he must also submit in writing to the executing bank statement of refusal to accept(in triplicate) (Appendix No......). The grounds on which the payer can refuse acceptance must be provided for in the main agreement with the supplier. The statement of refusal to accept must make reference to this agreement and indicate the specific clause that provides for this reason for refusal. The executive officer of the executing bank, who is entrusted with accepting applications for refusal to accept payment requests, checks the correctness and completeness of the client’s execution of the application for refusal to accept, the presence of grounds for refusal, references to the number, date, clause of the agreement in which this basis is provided and certifies all copies of the application for refusal of acceptance with your signature and stamp of the bank indicating the date.

In case of complete refusal to accept the payment request is withdrawn from card index No. 1 and on the same day must be returned to the issuing bank along with a second copy of the statement of refusal of acceptance for return to the supplier. The first copy of the application for refusal of acceptance with a copy of the payment request is placed in the documents of the day of the payer's bank as a basis for returning the payment document without payment. The third copy of the application is returned to the payer as a bank receipt for receipt of this document.

In case of partial refusal to accept the payment request is withdrawn from card index No. 1 and paid in the amount accepted by the payer. The first copy of the application for refusal to accept, together with the first copy of the payment request, is placed in the bank's day-to-day documents as a basis for debiting funds from the client's account, the second copy is sent no later than the business day following the day the application for refusal to accept is received, to the bank. the issuer for transfer to the supplier, the third copy is returned to the payer as a receipt for receipt of the application for refusal of acceptance.

The payer is responsible for unjustified refusal to pay payment requests. Banks do not consider claims on the merits of refusals of acceptance. All disagreements arising between the payer and the recipient of funds are resolved in the manner prescribed by law.

If the executing bank does not receive from the payer on the days established for acceptance either a statement of acceptance of the payment request or a statement of refusal, the bank regards the payment request as unaccepted and on the next working day after the expiration of the period for acceptance, removes the payment request from card index No. 1 and returns it to the issuing bank, indicating on the back of the payment request (1st copy) the reason for its return without payment (“consent for acceptance was not received”). The currently used form of acceptance of payment requests, in which the payer notifies the bank of his consent to payment in writing, is called “positive acceptance” in domestic banking practice.

Figure No. 3.

Document flow diagram for settlements using payment claims (PT), subject to obtaining the payer’s consent to payment

1 - shipment of goods;

2 - registration of PT and submission of it for collection;

3 - transfer of PT to the payer’s bank;

4 - posting the PT to card No. 1 and transferring a copy of the PT to the payer for acceptance;

5 - receipt of the payer’s application for agreement to pay for the PT (acceptance);

6 - payment for PT;

7 - transfer of the payment amount through the interbank settlement system to the payee's bank;

8 - crediting the payment amount to the supplier’s account;

9 - issuance of an extract from the supplier’s current account.

Direct write-off. Payment requests can also be used for direct debiting of funds from payers' accounts. This payment procedure is possible only in cases provided for by law or the main agreement between the creditor (payee) and the payer. For example, in accordance with current legislation, payment requests are paid from payers’ accounts without acceptance:

Ø enterprises of the fuel and energy complex for electric and thermal energy, gas, oil and petroleum products, issued on the basis of indicators of measuring instruments and current tariffs for settlements with consumers, except for the population and budgetary organizations;

Ø municipal, energy and water supply and sewerage enterprises for supplied electrical and thermal energy, water supply and sanitation services, issued on the basis of readings of measuring instruments and current tariffs for settlements with consumers, except for housing and communal services, budgetary organizations and the population;

Ø communication enterprises for the provided communication services, issued on the basis of readings of measuring instruments and current tariffs for settlements with consumers, except the population.

Direct debiting of funds from the client’s account is also possible at the request of other creditors, if such a payment procedure is included in the main agreement between the creditor and the payer, and the condition for direct debiting is simultaneously reflected in the bank account agreement. For example, under an agreement with a client, the client’s payments to the bank itself can be collected without acceptance (repayment of the loan upon maturity, payment of interest on the loan, fees for cash management services).

Undisputed write-off. The collection form of payment is also used for undisputed write-off funds from accounts. In this case, a settlement document called “collection order” is used. Collection orders are used in cases where an indisputable procedure for the collection of funds is established by law (including for the collection of funds by bodies performing control functions), or for collection under enforcement documents of judicial and arbitration bodies. In this case, in the first case, the collection order must make reference to the legislative act (number, date, article, part, paragraph) on the basis of which the collection is carried out. When collecting funds on the basis of enforcement documents, the collection order must contain a reference to the date and number of the enforcement document, as well as the name of the body that made the decision subject to enforcement. In this case, the creditor's bank accepts collection orders accompanied by the original of the writ of execution or its duplicate. The bank does not accept a collection order for execution if an executive document with an expired statute of limitations is attached to it. For example, the statute of limitations for enforcement documents of courts is 1 year, for orders of arbitration - 3 months.

Responsibility for the legality of issuing payment requests for direct debit and collection orders for undisputed collection lies with the recipient of funds (collector). Banks do not consider the merits of payers’ objections to the debiting of funds from their accounts in an indisputable and unaccepted manner.

2.4.Settlements under letters of credit

Letter of Credit represents a conditional monetary obligation accepted by the bank (issuing bank) on behalf of the payer, make payments in favor of the recipient of funds upon presentation by the latter of documents that comply with the terms of the letter of credit, or provide authority to another bank (Executing bank) make such payments. Unlike other forms of non-cash payments, a letter of credit guarantees payment to the supplier.

Types of letters of credit. Banks can open the following types of letters of credit:

n covered (deposited) and uncovered (guaranteed);

n revocable and irrevocable.

Covered A letter of credit is considered to be one in which the payer pre-deposits funds for settlements with the supplier. In these cases, the payer's bank (issuing bank) debits the funds from the payer's current account and transfers them to the supplier's bank (executing bank) to a separate balance sheet account No. 40901 " Letters of credit for payment." Depositing funds in the supplier's bank can also be made at the expense of a loan received by the payer from the issuing bank. Domestic banking practice does not provide for the issuance of a letter of credit partially at the expense of the buyer’s own funds and partially at the expense of a bank loan, that is, only one source of payment can be used for a specific letter of credit.

Uncovered letter of credit - This is a letter of credit under which the bank guarantees payments to the supplier. In this case, the payer applies to his bank with a request to issue a guaranteed letter of credit for him. The issuing bank satisfies this request, as a rule, in relation to solvent, first-class clients and subject to the establishment of direct correspondent relations between it and the executing bank. When opening a guaranteed letter of credit, the issuing bank grants the executing bank the right to write off payments under the letter of credit in favor of the supplier - the recipient of the funds from its correspondent account with this bank (LORO account).

Each letter of credit must clearly indicate whether it is revocable or irrevocable. In the absence of such an indication, it is considered that revocable letter of credit. The peculiarity of a revocable letter of credit is that it can be changed or canceled by the issuing bank (by written order of the payer) without prior agreement with the supplier. However, the nominated bank is obliged to pay for documents issued by the supplier and accepted by its bank before the latter receives notification of the amendment or cancellation of the letter of credit.

Irrevocable letter of credit cannot be changed or canceled without the consent of the supplier in whose favor it is opened.

Opening of a letter of credit. The use of a letter of credit form of payment is provided for in the main agreement between the payer and the supplier, which, in particular, stipulates: the specific terms of payment under the letter of credit, its validity period, the type of letter of credit and the method of its execution, the name of the payer's and supplier's banks, the list of documents against which payment is made , etc. To open a letter of credit, the payer submits to his bank as a payment instrument a letter of credit on a standardized form, where, in addition to the required details, he must indicate:

n account number opened by the executing bank for depositing funds under a covered letter of credit;

n validity period of the letter of credit (day, month and year of its closure);

n type of letter of credit (revocable, irrevocable);

n full and exact name of the documents against which payments are made under the letter of credit;

n name of goods (works, services) for payment for which a letter of credit is opened, number and date of the main agreement, deadline for shipment of goods, consignee.

If at least one of these details is missing, the bank refuses to open a letter of credit. Accounting for the amounts of letters of credit opened to the client is carried out by the issuing bank:

n for a covered letter of credit - on off-balance sheet account 90907 “Issued letters of credit”;

n for an uncovered letter of credit - on off-balance sheet account 91404 “Guarantees issued by the bank”.

The amount of the letter of credit opened to the client (covered) is transferred by the issuing bank through the interbank settlement system to the executing bank, where it is deposited on balance sheet account 40901 “Letters of credit payable”. When an uncovered letter of credit is received from the issuing bank, the amount of the letter of credit is recorded in off-balance sheet account 91305 “Guarantees, sureties received by the bank.” The letter of credit is ready for use.

Receiving funds under a letter of credit. To receive funds under a letter of credit, after shipment of goods, the supplier submits to the executing bank registers of accounts (4 copies), shipping documents and other documents stipulated by the terms of the letter of credit. The specified documents must be presented within the validity period of the letter of credit. The executing bank is obliged to check the compliance of the submitted documents with the terms of the letter of credit, the correctness of the register of accounts, the compliance of the signatures and seal of the recipient of funds with those stated in the card with sample signatures and seal impressions. If at least one of the terms of the letter of credit is violated, payments under it are not made (for example, if the register of accounts does not contain shipping dates, numbers of shipping documents, numbers of postal receipts when sending goods through communication companies, numbers and dates of acceptance documents and mode of transport , to whom the cargo was sent, etc.).

When paying under a letter of credit, the amount specified in the supplier's register of accounts is credited to his account. The first copy of the register is placed in the bank's day-to-day documents as a basis for debiting funds from the account "Letters of credit for payment" under a covered (deposited) letter of credit or grounds for debiting funds from the correspondent account of the issuing bank opened with the executing bank under an uncovered (guaranteed) letter of credit. The second copy of the register with the attachment of shipping documents and the mark of the executing bank, as well as the third copy, are sent to the issuing bank for delivery to the payer and at the same time to reflect the operation of using the letter of credit in the issuing bank. The fourth copy of the register is issued to the supplier as a receipt for acceptance of the register of accounts.

Acceptance by the authorized buyer. The terms of the letter of credit may provide for the acceptance of registers of accounts and shipping documents by an authorized person of the buyer. In this case, the buyer’s representative is obliged to provide the executing bank with:

n power of attorney issued by the organization that issued the letter of credit;

n passport or other identification document of the authorized person;

n a sample of your signature (filled out in the bank on a card with samples of signatures and seal imprints).

The person authorized by the payer fills out the following details on all copies of the account register forms:

“Accepted through a letter of credit dated __________ No.___________

Authorized _______________________________________________

(Full name, passport details)

_______________________________________________________

(name of buyer's organization)

Signature______________

Date of_________________

The authorized person makes a similar inscription on shipping and other documents required in accordance with the terms of the letter of credit.

Payments under a letter of credit in cash are not allowed.

Closing a letter of credit. The letter of credit is closed at the executing bank:

Upon expiration of the letter of credit (in the amount of the letter of credit or its balance);

Upon application by the supplier to refuse to further use the letter of credit before its expiration, if the possibility of such refusal is provided for by the terms of the letter of credit (in the amount of the letter of credit or its balance). In this case, a notification is sent to the issuing bank by the executing bank;

By order of the payer for full or partial revocation of the letter of credit, if such revocation is possible under the terms of the letter of credit. The unused or withdrawn amount of a covered letter of credit is subject to return by the nominated bank by payment order to the issuing bank to the account from which the funds were deposited.

The letter of credit form of payment has a number of undoubted advantages, which are expressed for both parties in certain guarantees. For the supplier, this is a firm and reliable guarantee of payment, while the buyer receives the ordered products in accordance with the stipulated conditions, and if delivery does not take place, a guarantee of the return of deposited funds. Therefore, the use of a letter of credit form of payment in the Russian Federation is promising and much more effective than prepayment by payment orders, which has become widespread in our country to guarantee payment. Today, letters of credit account for less than 1 percent in the structure of non-cash payments in the Russian Federation, while in developed Western countries their share in inter-business payments ranges from 40 to 60 percent1).

Figure No. 4.

Document flow diagram when using a covered letter of credit

1 - application for opening a letter of credit;

2 - debiting funds from the payer’s account, receipt of off-balance sheet account 90907 “Issued letters of credit”;

3 - transfer of the letter of credit amount through the interbank settlement system to the executing bank;

4 - depositing the amount of the letter of credit on account 40901 “Letters of credit for payment”;

5 - message to the supplier about the opening of a letter of credit;

6 - shipment of goods;

7 - submission of the register of invoices and shipping documents to the executing bank;

8 - crediting the payment amount to the supplier’s bank account;

9 - forwarding registers of accounts and shipping documents to the issuing bank;

10 - writing off the amount of the used letter of credit from off-balance sheet account 90907;

11 - transfer of the register of invoices and shipping documents to the payer.

2.5.Payments by checks

A check is a classic payment instrument. However, in the structure of the payment turnover of the Russian Federation it occupies an insignificant share - no more than 0.1% of the total volume of non-cash payments.

Check - a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder. Drawer of the check is a person (legal or individual) who has funds in the bank, which he has the right to dispose of by issuing checks, check holder - the person (legal or individual) in whose favor the check was issued, the payer is the bank in which the drawer's funds are located.

Check details. In accordance with the Civil Code of the Russian Federation, the check must contain the following mandatory details:

1. the name “check” included in the text of the document;

2. an order to the payer (bank) to pay the check holder a certain amount of money;

3. name of the payer (bank) and indication of the account from which the payment should be made;

4. indication of the payment currency;

5. indication of the date and place of drawing up the check;

6. signature of the person who wrote the check - the drawer.

The absence of any of the details in the document deprives it of legal force. The presence of additional conditions on a check does not affect its validity.

Paying a check. The check is paid by the bank at the expense of the drawer, namely: either at the expense of funds in the drawer's account, or at the expense of funds deposited by the drawer in a separate account. In domestic banking practice, the option with preliminary deposit of funds is predominantly used. The deposit is created on the basis of an application and payment order submitted by the enterprise to the bank to write off the corresponding amount from its current account and credit it to a separate personal account with the bank "Cash checks". Funds can also be deposited using a bank loan.

During subsequent document flow, the owner of the checkbook (check drawer), when purchasing goods, works, services on the basis of the supplier’s account, issues a settlement check and hands it to the supplier. The supplier (check holder) presents the received check to his bank for collection to collect payment. The check holder's bank (collecting bank) forwards the specified check to the paying bank. The paying bank is obliged to verify by all means available to it the authenticity of the check, as well as that the bearer of the check is the person authorized by it. Losses resulting from payment of a forged, stolen or lost check are borne by the paying bank or the drawer, depending on whose fault they were caused. After verifying the authenticity of the check, the paying bank debits the payment amount from the "Settlement checks" account and, through the interbank settlement system, sends it to the supplier's bank for crediting to the supplier's current account.

Figure No. 5.

Document flow diagram for settlements by checks with preliminary deposit of funds

1 – application and payment order for the purchase of a checkbook;

2 – deposit of funds;

3 – delivery of a checkbook to the payer;

4 – shipment of goods;

5 – issuing a check and handing it over to the supplier;

6 – delivery of the check for collection;

7 – forwarding the check to the payer’s bank;

8 – payment of the check using deposited funds;

9 – transfer of the payment amount through the interbank settlement system to the supplier’s bank;

10 – crediting of funds to the supplier’s current account;

11 – extract from the supplier’s current account.

The Civil Code of the Russian Federation provides for the possibility of transferring rights under a check by endorsement, as well as guaranteeing payment of a check through aval. Aval can be given by any person, with the exception of the payer. The aval is placed on the front side of the check or on an additional sheet by signing “considered as aval” and indicating by whom and for whom it was given. The aval is signed by the avalist, indicating his location and the date of the inscription. The avalist who pays the check acquires the rights arising from the check against the one for whom he gave the guarantee, against those who are obliged to the latter. If the payer refuses to pay the check, the check holder has the right, at his choice, to present the check to one, several or all persons obligated by the check (drawer, avalists, endorsers), who are jointly and severally liable to him. A claim by the check holder against these persons may be brought within 6 months from the date of expiration of the period for presenting the check for payment. Recourse claims on claims of obligated persons against each other are extinguished with the expiration of 6 months from the day when the corresponding obligated person satisfied the claim, or from the date of presentation of the check.

Checks from credit institutions. The modern legal framework provides for the possibility of using it as a payment instrument checks issued by credit institutions. The form of this check is determined by the credit institution independently, but the check must contain all the mandatory details established by the Civil Code of the Russian Federation, and may also contain additional details determined by the specifics of banking activities. The circulation of checks from credit institutions is limited: they cannot be used for settlements through divisions of the Bank of Russia settlement network, but can only be used in relations between banks and their clients, as well as in interbank settlements in the presence of direct correspondent relations between banks.

In interbank settlements, checks of credit institutions can be used as the basis for contracts concluded with clients and interbank agreements in accordance with the internal bank rules for transactions with checks.

An interbank agreement on settlements by checks may provide for:

· conditions for circulation of checks when used in settlements;

· the procedure for opening and maintaining accounts that record transactions with checks;

· composition, methods and timing of transmission of information related to the circulation of checks;

· the procedure for supporting accounts of credit institutions and settlement participants;

· obligations and responsibilities of credit institutions - participants in settlements;

· procedure for changing and terminating agreements.

Internal bank rules for conducting transactions with checks should provide for:

à the form of the check, a list of its details (mandatory, additional), the procedure for filling out the check;

à list of participants in settlements with these checks;

à deadline for presenting checks for payment;

à terms of payment for checks;

à conducting settlements and the composition of check circulation operations;

à accounting registration of transactions with checks;

à procedure for archiving checks.

2.6.Payments using bills of exchange.

A bill of exchange as a payment instrument is used in settlements between the supplier and the payer for goods or services, if payment for the latter is made with a deferred payment on the terms of the supplier providing the payer with a commercial loan. According to the reporting data of the Central Bank of the Russian Federation, currently in the calculations of Russian enterprises for shipped products, work performed, services rendered, the share of bills among other payment instruments is 7.7%. Bill turnover in Russia is regulated by the Federal Law "On Bills of Exchange and Promissory Note" dated March 11, 1997, in accordance with which the resolution of the Central Executive Committee and the Council of People's Commissars of the USSR "On the implementation of the Regulations on Bills of Exchange and Promissory Note" dated August 7, 1937 is recognized as valid. By this, Russia confirmed its international obligations arising from its participation in the Geneva Convention of July 7, 1930, which established a uniform law on bills of exchange and promissory notes.

Bill - This is an unconditional written promissory note of a form strictly established by law, giving its owner (the holder of the bill) the indisputable right, upon maturity, to demand from the debtor payment of the amount of money indicated in the bill. Both citizens of the Russian Federation and legal entities of the Russian Federation can participate in bill circulation. Bills of exchange in book-entry form are prohibited.

Types of bills. The law distinguishes between two main types of bills: simple and transferable.

Promissory note(solo bill) is a written document containing a simple and unconditional obligation of the drawer (debtor) to pay a certain amount of money at a certain time and at a certain place to the recipient of funds or his order. A promissory note is issued by the payer himself, and in essence it is his promissory note (Appendix ___).

Bill of exchange(draft) is a written document containing an unconditional order from the drawer (creditor) to the payer to pay the amount of money specified in the bill to a third party or to his order (Appendix ___). Unlike a simple bill of exchange, not two, but at least three persons are involved in a bill of exchange:

§ drawer (drawer), issuing bill;

§ payer (drawee), to whom an order is made to make payment on a bill of exchange;

§ bill holder (remitter) - payee of a bill.

A bill of exchange must be accepted by the payer (drawee), and only after that it acquires the force of an executive document. The acceptor of a bill of exchange, like the drawer of a promissory note, is the principal debtor of the bill and is responsible for paying the bill on time. Acceptance is noted on the left side of the front side of the bill and is expressed in words “accepted”, “accepted”, “I will pay” and so on. with the obligatory signature of the payer.

Details of the bill. A bill of exchange is a strictly formal document. It contains a list of required details. The absence of at least one of them deprives the bill of legal force. Mandatory bill details include:

Bill mark, i.e. inclusion of the word “bill” not only in the title, but also in the text of the document itself;

Place and time of drawing up the bill of exchange (day, month and year of drawing up);

A promise to pay a specified sum of money;

Indication of the monetary amount in figures and words (corrections are not allowed);

Payment term;

Place of payment;

The name of the person to whom or on whose order the payment is to be made;

Signature of the drawer (affixed by him in his own handwriting).

Guarantee of payment of a bill. The “Regulation on Bills of Exchange and Promissory Note” provides that payment on a promissory note or a bill of exchange accepted by the payer can be additionally guaranteed by issuing Avalya. The bank is currently acting as a guarantor for payment of bills. In this case, the bank can guarantee payment both for the original payer and for each other person obligated under the bill. If the bill of exchange is paid by the avalist, all rights arising from the bill of exchange are transferred to him. Valuation of bills increases their reliability and contributes to the development of bill circulation.

Circulation of bills. The current bill of exchange legislation provides for the possibility of transferring a bill of exchange from hand to hand as a payment instrument using an endorsement - endorsement. Transfer of a bill of exchange by endorsement means transfer, together with the bill of exchange, to another person and the right to receive payment under this bill. The holder of the bill writes the words on the reverse side of the bill or on the additional sheet (allonge): "pay the order" or "pay instead of me (us)" with indicating who the payment goes to.

The person who transfers a bill of exchange by endorsement is called endorser. The person receiving the bill of exchange by endorsement - endorser. All rights and obligations under the bill are transferred to the endorsee. The law provides that all endorsements crossed out are considered unwritten and have no legal effect. According to a bill of exchange executed by endorsements, all persons participating in it are jointly and severally liable for payment. The possibility of endorsing bills of exchange expands the boundaries of their use, transforming a bill of exchange from a simple instrument for obtaining a commercial loan into a payment instrument serving the sale of goods and services.

Collection of bills. The bill of exchange form of payment requires the mandatory participation of banking institutions in its organization. In particular, bill legislation provides for the collection of bills by banks, i.e. their execution of instructions from bill holders to receive payments on bills on time. Bills of exchange transferred to a bank for collection are provided by the holder with a guarantee inscription addressed to the bank with the words: "to receive payment" or "for collection." By collecting a bill of exchange, the bank assumes responsibility for presenting the bill of exchange to the payer on time and receiving the payment due on it. Having accepted a bill for collection, the bank is obliged to promptly send it to the bank institution at the place of payment and notify the payer with a summons about the receipt of the document for collection. Upon receipt of the payment, the bank credits it to the client's account and informs him about the execution of the order.

Operations for collection of bills by banks are beneficial both for clients and for the bank itself. Thus, the client is freed from the need to monitor the deadlines for presenting bills for payment, and the process of receiving payment becomes faster, cheaper, and more reliable for him. For the bank, this is one of the sources of profit. In addition, in the process of carrying out collection operations, significant funds are concentrated in the correspondent account of a commercial bank, which it can put into circulation.

Protest bill. In case of non-payment, the bill must be protested. Protest bill is a public act of a notary's office, which officially records the refusal to pay on a bill of exchange. The bill of exchange must be protested on one of the two business days following the day on which the bill is due for payment. The bank that carries out the client’s instructions for collection of bills of exchange is responsible for their timely protest. On the day the bill is accepted for protest, the notary's office presents it to the payer with a demand for payment. If the payer makes payment on the bill within the prescribed period, then this bill is returned to the payer with an inscription indicating receipt of payment. If the payer refuses the notary’s office’s request to make payment on the bill, then the notary draws up an act of protest against the bill of non-payment. At the same time, he enters into a special register, which is maintained in the office, all the data on the protested bill, and on the front side of the bill itself he puts a note about the protest (the word “protested”, date, signature, seal). After completing the protest procedure, the bill of exchange is returned through the bank to the bill holder, who receives the right to collect the payment amount on the bill in court.

Domiciliation of bills. In the bill form of settlement, in addition to the bank of the bill holder, which collects the bill, the payer’s bank may also participate as domicile i.e., carry out the instructions of your client-payer to make timely payment on the bill. Domiciliation of bills is carried out by the bank on the basis of an agreement concluded with the client. The external sign of a domiciled bill is the words "payment in... bank", placed under the payer's signature.

For the bank, this operation is profitable, since it receives a commission for the domicile of bills, and at the same time, acting as a domicile, the bank does not bear any responsibility if payment does not take place. The paying client himself is obliged to either ensure the receipt of the necessary funds in his bank account by the time of payment on the bill, or reserve the payment amount in advance in a separate account. Otherwise, the bank refuses payment and the bill is protested in the usual manner against the drawer.

The expansion of the use of the bill form of payment in the country's economic turnover is also facilitated by such bill operations of banks as discounting bills and issuing loans secured by bills associated with short-term lending to the economy.

Bank bill. In modern domestic banking practice, a bank bill is also used. Bank bill represents a unilateral, unconditional obligation of the bank issuing the bill to pay the person designated in it or his order a certain amount of money within a specified period. Bank bills can be acquired by legal entities and individuals, primarily for the purpose of generating income, but at the same time, a bank bill can be used by its owner as a means of purchase and payment. The holder of a bill of exchange can pay with it for goods and services, transferring the bill of exchange by endorsement to a new bill holder, to whom, by law, all rights under the bill of exchange are transferred. Endorsement of a bank bill, as a rule, provides for the free transfer of rights under the bill between legal entities and individuals. The endorsement, in which individuals participate, is certified by the state notary or the bank.

Thus, having the legal force of a bank's urgent obligation with all the ensuing rights, a bank bill is an elastic, flexible instrument for making payments and servicing part of the payment turnover of the economy.

2.7.Factoring

Factoring is a commission and intermediary service that mediates inter-business settlements between suppliers and payers and is aimed at accelerating the turnover of funds diverted into unfinished settlements.

The term "factoring" from the English. - intermediary, agent.

There are three parties involved in factoring operations:

1. supplier - a bank client who supplies goods and services and, in connection with this, has payment claims to his customers (debtors);

2. debtor (debtor) – the buyer of the product, obligated to pay the supplier’s payment request;

3. factor – an intermediary, which is most often a bank or a specialized factoring company.

The essence of factoring is that the client-supplier assigns to the factor bank unpaid payment requests (invoices) for goods supplied, work performed, services rendered and, accordingly, the right to receive payment for them from their counterparties - buyers. At the same time, monetary claims against the debtor may be of an upcoming nature for shipments for which the payment period has not yet arrived, or they may already exist, i.e., with a due date and reflected in the supplier’s balance sheet as receivables.

By making early payment of invoices for shipped products for a client-supplier (before receiving payment directly from the buyer), the bank essentially credits its client’s unfinished settlements for goods shipped. For the supplier, the advantage of early payment of his payment requirements is that it eliminates the risk of late receipt of payments to him, eliminates his dependence on the solvency of buyers, prevents the occurrence of bad debts, reduces accounts receivable and payable, and generally accelerates the turnover of the supplier’s capital.

Based on the composition of the services provided, there are two main types of factoring – conventional (broad) and confidential (limited).

Conventional factoring is a universal system of financial services for clients, including not only lending for goods shipped, but also maintaining accounting records for the client, advising him on the organization of payments, concluding business contracts, timely receipt of payments, informing him about sales markets, prices for goods, solvency of future buyers, etc. Almost only production functions are retained by the client. With this form of factoring, the client can significantly reduce its own staff of employees performing functions that the bank assumes as a factor.

Confidential factoring is usually limited only to the purchase from a supplier of claims to the buyer for payment for goods and services. In this case, the factor bank immediately credits about 80% of the shipment cost to the client’s account, and the remaining amount within a specified period by agreement.

There are also open and closed factoring. In open factoring, the supplier notifies the debtor (buyer) of the sale of the claims issued to him to the factor. This notification is that the supplier, being the shipper, provides in the payment documents the details of the factor as the recipient of the money. All money received from the debtor-buyer, including late payment penalties, is credited to the factor’s account and thereby reimburses him for the amount previously transferred to the supplier.

Closed factoring serves as a hidden source of funds for crediting supplier sales, because none of his counterparties are aware of the assignment of invoices to the bank. In this case, the payer’s bank transfers the payment to the supplier’s account, which, after receiving the payment, must transfer

Cash settlement services are a range of services that the bank provides to its clients. This range of services includes servicing the client’s current account (non-cash payments within the balance of funds on the client’s account), withdrawal of funds, Internet banking, purchase/sale of foreign currency, acceptance of payments from third parties for goods and services, acceptance of cash proceeds at the cash desk bank, collection of proceeds, bank guarantee and much more. A specific list of services within the framework of cash settlement services (CSS) is fixed in a bilateral agreement.
RKO is provided by banks to both legal entities and individuals.

The list of services for individuals is much smaller. Usually these are deposits/withdrawals of funds, non-cash payments, Internet banking. Most banks charge individuals for a specific service provided (either a percentage for withdrawing funds, or the cost of a payment order, or a commission for non-cash replenishment of a client’s account, etc.).

However, there are banks (PJSC "UkrSibbank" - package offer "All inclusive") that charge a monthly fee for the package of services provided (current account + plastic card + Internet banking), regardless of whether the client has performed any operations during the current month or not.

RKO for legal entities

The list of services for legal entities is much larger, because the lion's share of the bank's income from cash settlement services is formed precisely through servicing legal entities. Very strong competition in this segment forces banks, in order to attract new clients, to provide a preferential, so to speak, “trial” period of service for new clients. Typically this period is 3-6 months. During this period, the bank opens an account for a formal fee, connects Internet banking services, and sets a lower commission for the purchase/sale of foreign currency. All this is done with the goal of “tying” the client to the level of service, creating a loyal client who will then cooperate on standard terms.
Now many individual entrepreneurs and LLCs open current accounts with the Ural Bank for Reconstruction and Development. There are the most optimal conditions for doing business.

Current account in Ural Bank

If you decide to take advantage of a similar offer from the bank, our advice to you is to fix for yourself the period from which your service begins under standard conditions and how many times its cost will increase compared to the grace period. In addition, in the cash settlement agreement, be sure to read the procedure for informing you, as a client, about changes in the conditions of settlement and cash services. Today, banks usually do not “strain themselves with an “individual approach to the client” - an announcement on the website or in a bank branch is considered sufficient to familiarize the client with the changes. So be careful in this matter so that the new cost of cash settlement services does not come as unexpected news to you.

The average cost of cash settlement services today, provided that you use a current account, Internet banking, withdrawing funds and making up to 50 non-cash payments, is 150-200 UAH. per month. Legal entities pay for cash settlement services for each month, subject to the operation. If the client has not carried out transactions on the current account, then the bank will not charge a monthly fee. But if the client performs at least one operation, he will be forced to pay a subscription fee for the whole month.
Read also:
Some banks (PUJSC FIDOBANK, PJSC FUIB) are ready to accommodate their clients and establish individual, more loyal, terms of service within the framework of cash settlement services. We advise you to find out about this possibility at your bank.

What is bank card file 1 and 2?

The concept of a bank card index is inextricably linked with the concept of cash register.
A bank card file is client payment documents that are characterized as not executed and are controlled by the bank in which the client has a current account.
There are several reasons why the payer’s payment documents end up in the bank’s files:

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

The bank distinguishes between Card Index No. 1 and Card Index No. 2.
Card File No. 1 contains documents that require permission (for example, a decision of authorized bodies that a client account has been frozen in whole or in part, etc.).
Card file No. 2 is used when there are not enough funds in the client account for the payment document to be executed immediately. This is the first reason for getting into the card index according to the above list.

In the future, this document will be executed as funds are received into the client’s account. In addition, you should pay attention to the fact that new payment documents created by the client will not be executed by the bank until the card file is closed. However, payment orders in the card index can be partially paid, unlike ordinary ones.
If an enterprise has a card index, this characterizes its unstable financial position. Its absence may be one of the criteria for obtaining financing from a banking institution.

RKO includes a wide variety of services that banking organizations provide to individuals and legal entities to the extent required by a particular client.

Typically, cash settlement services are a paid option, and the final cost is determined based on the bank’s basic tariffs and included additional services.

Basic RKO services

The basic list of services that can be provided to a legal entity includes:

1. Replenishment of the account and withdrawal of funds from the balance, plus their free movement;
2. Remote service;
3. Execution of foreign exchange transactions;
4. Cashless payments.

A complete list of them can be found in your banking service agreement. The bank card file is closely connected with the current account, because it is in it that all the data regarding transactions that were not executed for some reason are stored.

Let's look at why you need a file cabinet on your current account and what types of file cabinets are used today.

What does a current account file mean?

A card index on a current account is one of the tools that the bank uses to manage payment orders of the account holder.

All orders and accounts that the bank cannot fulfill for one reason or another are transferred to the card index for storage.

Therefore, there are two large groups of reasons why it may be necessary to open a file cabinet:

• The client's approval (acceptance) was not received, so the payment order for debiting funds went through without approval. A similar situation occurs when the payment did not go through due to the seizure of the current account;
• There are not enough funds in the organization's account to enable it to fulfill its obligations. This also happens when there is no overdraft on the account or the limit has already been exceeded. In these cases, orders cannot be executed.

Depending on these reasons, a card index can be created on the current account of organization No. 1 and No. 2. If there is no card index in the bank for a legal entity’s account, this is a positive thing.

When is a file cabinet required?

This fact will play into the hands of the entrepreneur if he needs to apply for an increase in the overdraft limit, open a new line of credit, or receive additional funds for business development.

And vice versa - if there is a file cabinet, the bank will be more wary of such an enterprise, because such a certificate can serve as evidence of financial problems. Please note that the account file can only be opened for legal entities, but not for individual entrepreneurs.

A certificate confirming the absence of a card index for a current account is issued directly by the bank where the legal entity is serviced. face.

To do this, you will need to fill out a simple form in which you indicate your intention to receive this certificate. It is also necessary to understand that the certificate will not contain data on the current amount of debt to the counterparty or bank.

It only contains information that there are unpaid obligations for a given current account number, so as soon as there are funds on the balance sheet or an acceptance is received, they will all be repaid one by one.

Types of card indexes

Banks distinguish two types of card indexes:

1. Card file No. 1. It primarily includes documentation that requires consent from the client. This contains all the data on off-balance sheet account No. 90901 (payments from suppliers, etc.). For the payment to go through, the client receives a copy of such a notification and approves it. This section may include documents that require permission to be processed, but the user cannot do this because the account is seized by a bailiff. Today, the method of calculation using payment requests is used less and less.
2. Card file No. 2. Documentation for which there are insufficient funds in the account is placed here. These are mainly documents listed in off-balance sheet account No. 90902. A card file can be opened if an overdraft or credit line is not connected to the account, there are not enough funds on the balance, while payment orders continue to arrive. A new order cannot be executed until the previous one is closed, hence the “queue” of unpaid payments.

The file of unpaid payment documents for bank accounts is a sequence. As soon as there are enough funds in the account, payments will be repaid in the order in which they were received.

On what basis will card file payments be made?

If the amount to cover all debt obligations is not enough, then on the basis of Art. 855 part 2 of the Civil Code of the Russian Federation according to card index No. 2, the following write-off procedure is established:

1. Alimony and payments-compensation for harm caused to health and life;
2. Settlements with personnel, including payments for wages, sick leave and vacation pay for employees of this legal entity;
3. Mandatory payments to the Pension Fund, social insurance and to pay off debts to the tax authorities;
4. Payments to other budget and other funds;
5. Other orders in the order in which they were received.

Within each of these groups, payments will also be repaid in the order in which orders were received.

For example, first it is necessary to pay off 15 thousand for damage to the health of a victim in a car accident, and then an order was received to pay alimony to the ex-wife of a businessman in the amount of 18 thousand rubles.

In this order, the debts will be closed. In order to be able to make new payments, it is necessary to remove the card file from the current account, i.e. pay off your obligations in full.

Regarding card index No. 1, the bank independently forms two queues that are independent of each other:

• Payments that wait until the client “gives the go-ahead”;
• Payments that require permission from an authorized body (usually tax, court, etc.).

Thus, a bank card file is unfulfilled payment and settlement documents waiting in line.

They fall here if the legal entity owner of the account does not have enough funds on its balance sheet or acceptance is required to make the payment.

Are you going to open a current account?

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More about the current account

• Opening an account is free in 10 minutes;
• Maintenance – from 0 rubles/month;
• Free payment cards – up to 20 pcs./month.
• Up to 7% on account balance;
• Overdraft possible;
• Internet banking – free;
• Mobile banking is free.

RKO in Raiffeisenbank.

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More about the current account

• Opening an account is free in 5 minutes;
• Maintenance – from 490 rubles/month;
• Minimum commissions.
• Registration of salary cards is free;
• Overdraft possible;
• Internet banking – free;
• Mobile banking is free.

More about the current account

• Free opening of account in 10 minutes;
• The first 2 months are free of charge;
• After 2 months from 490 RUR/month;
• Up to 8% on account balance;
• Free accounting for individual entrepreneurs on Simplified;
• Free Internet banking;
• Free mobile banking.

RKO in Sberbank.

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• Opening an account - 0 rub.;
• Maintenance – from 0 rubles/month;
• Free “Sberbank Business Online”;
• Lots of extra services.

RKO in VTB.

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• Opening an account – free of charge in 5 minutes;
• 3 months of service 0 rubles;
• Transfers and cash transactions - 0 rubles;

More about the current account

• 0 rub. opening an account;
• 0 rub. Internet banking and mobile banking for account management;
• 0 rub. issuing a business card for depositing and withdrawing cash at any ATM;
• 0 rub. first deposit of cash into the account;
• 0 rub. tax and budget payments, transfers to legal entities and individual entrepreneurs in Alfa-Bank;
• 0 rub. account maintenance if there is no turnover.

More about the current account

• Opening an account is free;
• Reservation in 1 minute;
• Internet banking and mobile application are free;
• 3 months of service free of charge;
• after 3 months from 490 rub./month.

RKO in LOKO Bank.

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More about the current account

• Opening an account is free;
• Reservation in 1 minute;
• Maintenance – from 0 rubles/month;
• Cash withdrawal from 0.6%;
• Free terminal for acquiring;
• Internet banking and mobile application are free.

RKO in Expert Bank.