Organization of non-cash payments on the example of a commercial bank. How the analysis of non-cash payments is carried out The main sources of raising money

In accordance with Regulation 2-P dated October 3, 2002 "On non-cash payments in the Russian Federation", there are the following forms of non-cash payments:

settlements by payment orders;

settlements under a letter of credit;

settlements by checks;

collection settlements;

As well as settlements in other forms provided for by law, banking rules established in accordance with it and business customs used in banking practice

The form of payment is a set of interrelated elements, which include the method of payment and the corresponding document flow.

Document circulation is a system of registration, use and movement of settlement documents and funds, which includes: issuance of an invoice by the consignor and its transfer to other participants in the settlements; the content of the settlement document and its details; the terms for compiling the settlement document and the procedure for presenting it to the bank, as well as to other participants in the settlements; movement of a settlement document between banking institutions; the procedure and terms for payment of a settlement document, transfer and receipt of funds; the procedure for using a settlement document for mutual control of settlement participants and the implementation of measures of economic impact

Forms of non-cash payments are chosen by bank customers independently and are provided for in contracts they conclude with their counterparties.

Settlement documents used in the current forms of settlements are accepted by the bank for execution only if they comply with standardized requirements and, therefore, must contain the following data:

name of the settlement document, date, month, year of its issue;

name of the payer, number of his bank account, name and number of the payer's bank;

the name of the recipient of funds, the number of his bank account, the name and number of the bank of the recipient of funds;

purpose of payment (not specified in the check);

payment amount (in numbers and words).

The first copy of the settlement document must be necessarily signed by officials who have the right to dispose of the bank account and have an imprint of the seal. Write-off of funds from the payer's account is made only on the basis of the first copy of the settlement document.

Settlement documents (except for checks) are issued, as a rule, using technical means in one step with a carbon copy. Checks are written by hand in ink or ballpoint pens.

Settlement documents are accepted by banks for execution during the bank's operating day (the operating day is set until 13:00). Documents accepted by the bank from customers during business hours are posted to the balance sheet on the same day.

A payment order is a written order from the account holder to the bank to transfer a certain amount of money from his account (settlement, current, budget, loan) to the account of another enterprise - the recipient of funds in the same or another one-town or non-resident institution of the bank.

The possibilities of using payment orders in settlements are diverse. With their help, settlements are made in the economy, both for commodity and non-commodity transactions. In this case, all non-commodity payments are made exclusively by payment orders.

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

for goods received and services rendered (that is, by direct acceptance of goods), provided that the instruction refers to the number and date of the shipping document confirming the receipt of goods or services by the payer; for payments in the order of advance payment and services (subject to a reference in the order to the number of the contract, agreement, contract, which provides for advance payment);

to pay off accounts payable on commodity transactions;

when making payments for goods and services by court and arbitration decisions;

on rent for premises;

payments to transport, communal, household enterprises for maintenance and more.

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

payments to the budget;

repayment of bank loans and interest on loans;

transfer of funds to state and social insurance bodies;

contributions to statutory funds when establishing JSCs, partnerships;

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

payment of penalties, fines, forfeits. The payment order is issued by the payer on the form of the established form, containing all the necessary details for making the payment, and submitted to the bank, as a rule, in four copies, each of which has its specific purpose:

The first copy is used in the payer's bank to debit funds from the payer's account and remains in the documents for the bank;

The fourth copy is returned to the payer with the stamp of the bank as a receipt on acceptance of the payment order for execution;

The second and third copies of the payment order are sent to the beneficiary's bank, while the second copy serves as the basis for crediting funds to the beneficiary's account and remains in the documents for this bank, and the third copy is attached to the beneficiary's account statement as the basis for confirming the bank transaction.

A payment order is accepted by the bank for execution only if there are sufficient funds on the payer's account. A bank loan can also be used to make a payment if the economic agency has the right to receive it. With constant and uniform deliveries of goods and provision of services, buyers can settle with suppliers by payment orders in the order of planned payments. In this case, payments are made not for each individual shipment or service, but by periodically transferring funds from the buyer's account to the supplier's account at a specific time and in a certain amount based on the plan for the release of goods and services for the coming month, quarter. In this way, settlements can be made between trade organizations and their suppliers (meat-packing plants, bakeries, dairy plants), between peat enterprises and power plants, industrial enterprises for coal, gas, electricity, and metal.

Ø Settlements for collection

Collection settlements are a banking operation through which the bank (hereinafter referred to as the issuing bank), on behalf of and at the expense of the client, on the basis of settlement documents, performs actions to receive payment from the payer. For collection settlements, the issuing bank has the right to involve another bank (hereinafter referred to as the executing bank). Settlements for collection are carried out on the basis of payment requests, the payment of which can be made at the order of the payer (with acceptance) or without his order (without acceptance), and collection orders, the payment of which is made without the order of the payer (in an indisputable manner).

A payment request is a settlement document containing a requirement of the creditor (recipient of funds) under the main agreement to the debtor (payer) to pay a certain amount of money through the bank.

Payment requests are applied in settlements for goods supplied, work performed, services rendered, as well as in other cases provided for by the main contract.

Settlements by means of payment requests can be carried out with or without the prior acceptance of the payer.

Without the payer's acceptance, settlements by payment claims are carried out in the following cases:

established by law;

stipulated by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.

The payment request states:

payment terms;

the date of sending (handing over) to the payer of the documents stipulated by the agreement, if these documents were sent (handed over) by him to the payer;

name of the goods (work performed, services rendered), number and date of the contract, numbers of documents confirming the delivery of goods (performance of work, provision of services), date of delivery of goods (performance of work, provision of services), method of delivery of goods and other details - in the field " Purpose of payment";

Settlements by payment orders paid with the payers' acceptance: in the payment order paid with the payer's acceptance, the payee shall enter "with acceptance" in the "Terms of payment" field. The term for acceptance of payment requests is determined by the parties under the main contract. In this case, the period for acceptance must be at least five working days.

When registering a payment request, the creditor (recipient of funds) under the main agreement in the field "Term for acceptance" indicates the number of days established by the agreement for the acceptance of the payment request. In the absence of such an indication, the period for acceptance shall be five working days.

Settlements by payment requests paid without the payers' acceptance: in the payment request for the direct debiting of funds from the payers' accounts on the basis of the law, in the "Terms of payment" field, the recipient of the funds puts down "without acceptance", and also makes a reference to the law (indicating its number, date adoption and the relevant article), on the basis of which the recovery is carried out. In the "Purpose of payment" field, the recoverer, in established cases, indicates the readings of measuring instruments and the current tariffs, or a record is made of calculations based on measuring instruments and current tariffs.

In the payment request for direct debiting of funds on the basis of an agreement, in the field "Terms of payment" the recipient of funds indicates "without acceptance", as well as the date, number of the main agreement and its corresponding clause providing for the right of direct debiting.

Direct debiting of funds from the account in the cases provided for by the main agreement is carried out by the bank if there is a condition in the bank account agreement on the direct debiting of funds or on the basis of an additional agreement to the bank account agreement containing the corresponding condition.

The payer is obliged to provide the servicing bank with information about the creditor (recipient of funds) who has the right to issue payment requests for debiting funds without acceptance, the name of the goods, works or services for which payments will be made, as well as about the main contract (date, number and the corresponding clause providing for the right of direct debiting).

The absence of a condition on the direct debiting of funds in the bank account agreement or an additional agreement to the bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is the basis for the bank to refuse to pay the payment request without acceptance. This payment request is paid in the order of preliminary acceptance with a period for acceptance of five working days.

A collection order is a settlement document, on the basis of which funds are debited from the payers' accounts in an indisputable manner.

Collection orders apply:

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;

for recovery under executive documents;

in cases stipulated by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.

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 bank of the recoverer accepts collection orders with the original of the executive document attached, or its duplicate. At the same time, the bank does not accept a collection order for execution if an expired enforcement document is attached to it.

Executive documents on the collection of periodic payments remain valid for the entire time for which the payments are awarded.

In the absence or insufficiency of funds on the debtor's account, the bank places the collection order with the attached executive document in the file cabinet number two and executes it as funds are received in the account in the order established by law.

Responsibility for the legitimacy of issuing a collection order and the correctness of the indication of the basis for an indisputable collection lies with the recipient of funds. Banks do not consider on the merits the objections of payers to debiting funds from their accounts in an indisputable manner.

Ø Consider the features of settlements under a letter of credit.

A letter of credit is a conditional monetary obligation of a bank issued by it on behalf of a client in favor of its counterparty under an agreement under which the bank that opened the letter of credit (issuing bank) can make a payment to the supplier or authorize another bank to make such payments, subject to the submission of documents, stipulated in the letter of credit, and subject to the fulfillment of other conditions of the letter of credit.

Banks can open the following types of letters of credit:

covered (deposited) and uncovered (guaranteed);

revocable and irrevocable (can be confirmed).

When opening a covered (deposited) letter of credit, the issuing bank transfers at the expense of the payer's funds or the credit provided to him the amount of the letter of credit (coverage) at the disposal of the executing bank for the entire period of the letter of credit. When opening an uncovered (guaranteed) letter of credit, the issuing bank grants the executing bank the right to write off funds from its correspondent account within the amount of the letter of credit. The procedure for writing off funds from the correspondent account of the issuing bank under a guaranteed letter of credit is determined by agreement between the banks.

A revocable is a letter of credit that can be changed or canceled by the issuing bank on the basis of a written order of the payer without prior agreement with the recipient of funds and without any obligations of the issuing bank to the recipient of funds after the withdrawal of the letter of credit. Irrevocable is a letter of credit that can be canceled only with the consent of the recipient of funds. At the request of the issuing bank, the nominated bank may confirm an irrevocable letter of credit (confirmed letter of credit). An irrevocable letter of credit confirmed by the nominated bank cannot be changed or canceled without the consent of the nominated bank. The procedure for providing confirmation on an irrevocable confirmed letter of credit is determined by agreement between the banks.

The letter of credit is intended for settlements with one recipient of funds. The terms of the letter of credit may provide for the acceptance of a person authorized by the payer. The recipient of funds may refuse to 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. A notification is sent to the payer's bank about the closing of the 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: specific conditions for settlement under a letter of credit, its validity period, type of letter of credit and method of its execution. The name of the payer's and supplier's banks, the list of documents against which payment is made.

A letter of credit may be intended for settlements with only one supplier. The term of the letter of credit is not regulated by banking rules. Payments by letter of credit are especially beneficial for the supplier. With this form of payment, payment is made at the location of the supplier. Unlike other forms of non-cash payments, the letter of credit guarantees payment to the supplier, either at the expense of the buyer's own funds or at the expense of his bank.

Ø Consider the features of check payments.

A check is a security containing an unconditional order of the drawer of the check to the bank to pay the amount specified in it to the holder of the check. A check, like a payment order, is drawn up by the payer, but, unlike settlements by payment order, the check is transferred by the payer, bypassing the bank, directly to the payee at the time of the business transaction, which presents the check to the bank for payment. In accordance with the Civil Code of the Russian Federation, the check must contain the following details:

the name "check" included in the text of the document;

an instruction to the payer to pay the check drawer a certain sum of money;

the name of the payer and indication of the account from which the payment is to be made;

indication of the payment currency;

indication of the date and place of drawing up the check; - signature of the person who issued the check.

Regulation "On non-cash payments in the Russian Federation" No. 2-P dated April 12, 01 provides for the possibility of using checks issued by credit institutions in non-cash payments. 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 all additional details determined by the specifics of banking activities. The sphere of circulation of checks of credit organizations is limited: they should not be used for settlements through the Bank of Russia settlement network units, but can only be used in relations between banks and their customers, as well as in interbank settlements in the presence of direct correspondent relations with other banks.

The procedure and conditions for the use of checks of credit institutions are determined by internal bank rules, which, in particular, should provide for: the form of a check, a list of its details, a list of participants in settlements with these checks, the deadline for submitting checks for payment, and the terms of payment for checks.

In addition, banks provide for the issuance of limited checkbooks to organizations. Issuance of limited checkbooks is carried out by the bank on the basis of an application of the organization - issuer of the check and a payment order for depositing the limit of the amount of the book. When issuing the book, the bank writes off the specified amount from the client's account and deposits it on a separate account.

Checks from the checkbook are issued by the check drawer at the time of determining the payment amount and are handed over to the recipient of money - the check holder, who presents the checks to the banking institution serving him for payment.

The supplier's bank forwards the presented checks to the buyer's bank; the latter debits the amounts from the account and transfers them to the supplier's bank to be credited to his settlement account. The check shall indicate the name of the holder of the check, the account number, the name of the paying bank and its code, and the payment amount.

Checks are issued in one copy, signed by persons entitled to manage the bank account, sealed with the check drawer and paid only in full.

When issuing a check, the buyer (drawer) transfers the balance of the limit from the spine of the previous check into it and withdraws the rest of the limit.

Banks hand over checks to settlement and cash centers (RCC), if the payers are other banks. Banks write off funds from the account of the drawer on the basis of the register of checks received from the cash settlement center. The checks themselves remain in storage at the RCC.

Ø Consider the features of the bill of exchange form of payment.

The bill of exchange form of payment is a settlement between the supplier and the payer for goods or services with a deferred payment (commercial credit) based on a special bill of exchange document.

A bill of exchange is an unconditional written promissory note of a strictly statutory form, giving its owner (drawer) an indisputable right, upon maturity, to demand from the debtor the payment of the sum of money indicated in the bill.

A 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 in a certain place to the recipient of funds or to his order. A promissory note is issued by the payer himself, and in essence it is his promissory note

A 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 his order.

Unlike a simple bill of exchange, not two, but at least three persons participate in a bill of exchange: the drawer (drawer), who issues the bill; the payer (drawee) to whom the order is directed to make payment on the bill; bill holder (payee) - the recipient of payment on 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, as well as the drawer of a promissory note, is the main debtor of the bill, he is responsible for paying the bill on time. Acceptance is marked on the left side of the front side of the bill and is expressed by the words "accepted, accepted, I will pay" and with the obligatory affixing of the payer's signature.

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 promissory notes include:

bill of exchange, that is, the designation of the document with the word "bill", expressed in the same language in which the document is written;

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

a promise to pay a certain amount of money;

indication of the amount of money in figures and words (corrections are not allowed);

payment term;

place of payment;

the name of the person to whom or by order of whom the payment is to be made;

the drawer's signature (submitted by him personally in handwritten form).

Operations for the collection of bills by banks are beneficial both for customers 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 cash transactions, significant funds are concentrated on the correspondent account of a commercial bank, which it can put into its circulation.

In modern domestic banking practice, a bank bill is also used. A bank bill is a unilateral, unconditional obligation of the issuing bank of the bill - to pay the person indicated in it or his order a certain amount of money within the prescribed period.

Bank bills can be purchased by legal entities and individuals, primarily for the purpose of generating income. Unlike certificates, a bank bill can be used by its owner not only as a means of accumulation, but also as a purchasing and means of payment.

The holder of the bill can pay them for goods and services by transferring the bill by endorsement to a new bill holder, to whom, according to the law, all rights under the bill are transferred. At the same time, an endorsement on a bank bill, as a rule, provides for a free transfer of rights on a bill between legal entities and individuals.

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, servicing a part of the payment turnover of the economy.

ØPayments using bank cards

A bank card is a plastic card linked to one or more bank accounts. It is used to pay for goods and services, including via the Internet, as well as cash withdrawals. Cards are debit and credit. Debit cards are used to manage your own money in a bank account. Credit cards are used to manage the bank's money, which, when making a payment, is automatically taken from the bank on credit (they must be returned to the bank).

Most payment cards have the ISO 7810 (Identification Cards) ID-1 format - 85.6 x 53.98 mm - and use a magnetic stripe as a data carrier, but chip cards are gradually being used.

On the front side of the card there can be any image (graffiti, painting, photograph) or just a background. In addition, there is a payment system logo, card number, owner's name and card expiration date.

On the reverse side of the card there is a magnetic strip, a paper strip with the owner's signature, and on some - CVV2 - a code or its equivalent.

A bank card can be issued by a bank as local (belonging to a local payment system, as a rule, within one state) and international (within a payment system that unites many participating banks around the world); settlement (debit), credit and prepaid. Virtual cards are also issued.

The advantages of using Rosselkhozbank plastic cards are:

Payment for goods and services in any corner of the globe.

Cash withdrawal in more than 652 branches of Rosselkhozbank, as well as in 156 cities and towns of Russia.

Plastic cards are not declared when crossing the border.

Full-fledged international plastic cards from the age of 14.

Additional cards for family members and acquaintances.

High level of protection of cards from unauthorized access.

International cards are issued and serviced at any branch of the Russian Agricultural Bank.

Rosselkhozbank offers a wide range of bank cards of international payment systems:

Rosselkhozbank is a principal member of the VISA and Europay/MasterСard payment systems and issues the following cards: VISA Classic, Eurocard/Master Card Mass; VISA Gold, Eurocard/Master Card Gold; VISA business.

The procedure for issuing bank cards for employees of the enterprise takes place in several stages:

Based on the submitted documents, the Rosselkhozbank subdivision opens customer accounts without crediting funds, personalizes cards, and forms the Register of open payroll card accounts. At the same time, the value of PINs for crediting and debiting is set to be the same for all cards (transport passwords).

The issuance of cards on the territory of the enterprise must be carried out by at least two authorized employees of the Rosselkhozbank division. The subdivision of the bank determines authorized employees from among the cashiers of this subdivision, issues personalized cards to be issued, and presents an electronic terminal. Cards taken to the enterprise are issued on the basis of a memorandum endorsed by the head of the Bank's division. Before leaving for the enterprise, the authorized employees of the unit receive the required number of cards under the report in accordance with the list for issuing cards.

Additionally, the Bank employees are provided with the following documents:

copies of Applications-Conditions for receiving cards, on the basis of which the cards were issued;

cards of personal accounts from the card file of the Rosselkhozbank division in accordance with the number of cards exported to the enterprise.

Microprocessor cards exported to the enterprise are issued to authorized employees of the bank against a report under an order f. 203 issued in his name indicating the number of issued cards.

The bank employees pack the received valuables and documents in cash collection bags, which are sealed with a personal ice cream. The Bank's subdivision allocates a vehicle for the delivery of authorized employees and cash collection bags to the territory of the enterprise.

An authorized employee of the bank's subdivision issues cards in accordance with the list provided by the enterprise. Cardholders are also issued with the "Terms of Use of the Cards" and the "Memo Cardholder".

The issuance of cards at the enterprise is carried out in the manner prescribed by the Regulations on card servicing.

The issuance of cards is issued by a memorial order f. 203, to be reflected in the debit of account 99999 and credit of account 91203.99.

Cards taken to the enterprise, but not issued to customers, are returned to the Bank. Upon their receipt, an order f. 203, which indicates the number of returned cards. This operation is reflected in the debit of account 91202.99 and credit 91203.99.

Cards opened without the presence of the Holder on the basis of documents provided by the company, and not received by the Holders, are stored in the bank's subdivision for 1 month. After a month from the date of personalization, these cards are subject to closing in a regular manner with the presentation of transport passwords. If the client appears to receive the card after it is closed, the card is issued on the previously opened client account based on the data available in the company's lists.

The subdivision of the bank returns to the enterprise a list, which contains the numbers of customer accounts only for those cards that were received by the Holders. Employees of the enterprise who have not received cards within the established period receive them at the bank's subdivision. Information about customer account numbers is communicated to the company as the cards are received by the company's employees with additional lists certified by the signatures of the head, chief accountant and the seal of the bank's division.

Documents on card issuance operations on the territory of the enterprise as part of the report on operations performed during the day are transferred to the accounting department, personal account cards are returned to the card index of the Rosselkhozbank unit.

The reflection of the operation of issuing cards is carried out in accordance with the established procedure on the day of the operation.

In modern conditions, money is an essential attribute of economic life. Therefore, all transactions related to the supply of material assets and the provision of services end in cash settlements. The latter can take both cash and non-cash form. The organization of monetary settlements using non-cash money is much more preferable than cash payments, since significant savings are achieved on distribution costs. The widespread use of non-cash payments is facilitated by an extensive network of banks, as well as the state's interest in their development, both for reasons of economy and for the purpose of studying and regulating macroeconomic processes.

Non-cash payments are cash payments by entries in bank accounts, when money is debited from the payer's account and credited to the recipient's account. Non-cash payments in the economy are organized according to a certain system, which is understood as a set of principles for organizing non-cash payments, the requirements for their organization, determined by specific business conditions, as well as the forms and methods of payment and the associated workflow.

The system of non-cash payments that existed in our country from the 1930s until 1993 was adapted to the costly management mechanism and corresponded to the administrative-command methods of managing the economy.

The development of market relations in the economy required a change in the foundations of the system of non-cash payments, including the principles of their organization.

Changes are also taking place in the functioning of banks: the independence and role of banks is increasing; ways are being sought to increase the efficiency of banking services, a search is underway for the optimal differentiation of areas of activity and functions, specialized financial, credit and banking institutions, new banking legislation is constantly being developed in accordance with the tasks of the current stage of development.

In connection with these facts, the theme of my thesis work “Organization of non-cash settlements in a commercial bank on the example of JSCB “Lefko-Bank” I chose, seems to be very relevant, especially in the current market conditions.

The object of study of this thesis is JSCB "Lefko - Bank". The subject is non-cash payments carried out in JSCB "Lefko - Bank".

To study the theoretical aspect of the organization of cashless payments in commercial banks of the Russian Federation;

Analyze the organization of non-cash payments in JSCB "Lefko - Bank";

Conduct an analysis of the client base in JSCB "Lefko - Bank";

To identify positive and negative parameters in the bank's work on the organization of cashless payments;

The paper gives a description of the implementation of cashless payments on the example of JSCB "Lefko - Bank". The diploma work consists of three main chapters. The first chapter is devoted to general issues of organization of cashless payments. The second chapter of the thesis contains an analysis of the activities of JSCB "Lefko - Bank" in the organization of cashless payments. It gives an assessment of the effectiveness of non-cash payments at the object under study. Quantitative and qualitative indicators of the bank's work were subject to economic analysis. In the course of the analysis, various research methods were used, namely, mathematical methods, the comparison method, the grouping method (structural and analytical). The third chapter highlights the problems and shortcomings of the implementation of non-cash payments, as well as a number of measures to improve the payment and settlement system, which can increase the effectiveness and quality of the work of a commercial bank in this direction.

When writing the thesis, various literature was used in the form of periodicals in the banking field, regulations, both of a general nature and regulating banking activities, in particular, non-cash payments of commercial banks. In addition, the internal regulations of JSCB Lefko-bank, developed on the basis of Russian legislation, were used.

It should be noted that the problem of organizing non-cash payments by commercial banks is quite well covered in the press, when reading this literature. All of the above aspects were taken into account when writing the thesis.

CHAPTER 1

1.1. The essence and forms of non-cash payments used in world practice

The organization of settlements in a particular country is largely due to the established traditions, business habits and banking customs in the use of various elements of the payment system on the basis of their constant and uniform application. So, in the USA, Canada, Great Britain, France preference is given to debit transfers, in Germany, the Netherlands, Sweden, Belgium, Japan - to credit transfers. In connection with the mass character of settlement operations, the conditions of many of them are unified.

Non-cash settlements are settlements carried out without the use of cash, by transferring funds to accounts with credit institutions and offsetting mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, and reducing distribution costs. In the Federal Republic of Germany, France, Italy and other countries, settlements are widespread - a kind of non-cash payments, first through special banks, and then through commercial banks and savings banks. The essence of these calculations is the transfer of funds to special accounts on the basis of instructions - orders, i.e. written instructions to transfer funds from the payer's account to the recipient's account.

With the development and improvement of the automation of banking operations since the mid-70s in developed countries, a system of electronic payments has been used for credit and payment transactions and monitoring the state of bank accounts through the transmission of electronic signals, without the participation of paper information carriers. They contribute to the acceleration of cash flow, improve credit and banking customer service, and reduce the costs associated with the execution of payment transactions.

Settlements using electronic devices and modern means of communication are carried out through computers in banks or automatic clearing houses (APC). The automatic payment system operates under the London Clearing House, whose members are six clearing banks. The United States has the New York Interbank Clearing House and 32 Federal Reserve ARPs.

For the modern movement of funds from the sender of a money transfer to the recipient in bulk payment transactions, telegraphic transfers are used.

The letter of credit is one of the most important intermediary operations performed by commercial banks in Western countries.

The check form of payment is also of some interest, although check payments have not been widely used in the national currency when concluding transactions and contracts, but there is a significant use of checks in international payments.

In the US and Europe, e-commerce based on the Internet has unfolded. Banks saw great commercial potential in the Internet and an opportunity to take their business to a whole new level.

Advanced foreign experience in the development of Internet banking has helped Russian banks to put it into practice, taking into account the peculiarities of the Russian banking system.

Already at the moment, Russian banks have actively introduced Internet services, in the total volume of which, the main share is occupied by settlement services. This includes account management via the Internet, a system of remote client servers for payment card holders, the Thick Client subsystem designed for accelerated preparation and transmission of payment documents to the bank, and more.

Among domestic banks, Internet technologies are being developed by GUTA - Bank, Bin - Bank, NOMAS Bank and others.

At the same time, there are a number of difficulties that hinder the mass introduction and development of Internet banking in Russian practice. This is due to legislative aspects, as well as the protection of confidential banking information.

In market conditions, the issues of a clear organization of monetary settlements are of particular relevance, since the monetary stage of the circulation of capital plays a huge role in the activities of economic entities.

The transition from the administrative-command system of economic management to market relations necessitated the creation of a new payment system based on a two-tier system of banks. It required the separation and isolation of the monetary capital of various economic entities, the formation of independent commercial banks.

Qualitative changes in the organizational forms of cash settlements occurred as a result of an increase in the economic activity of all market entities, an expansion in the number and volume of transactions. A huge number of new commercial structures appeared, which affected the sharp increase in the document flow associated with servicing the payment system as a whole. The restructuring of the payment system required a change in the principles of organization of cashless payments, the use of new forms and methods of making payments.

The importance of a well-organized system of non-cash payments increases many times in the face of the need to overcome a serious crisis of non-payments, when a huge mutual debt, delayed payments at any one link affects the most important indicators of their production and commercial activities.

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Cashless payments

For uninterrupted settlements, it is necessary to observe the following basic principles for organizing cashless payments:

All organizations are required to keep their funds in bank accounts. It is allowed to leave only small amounts of cash at the box office within the established norms;

The vast majority of non-cash payments should be made through banks;

The demand for payment should be issued either before or after the shipment of goods, so that payments are not delayed. However, under conditions of a payment crisis, most suppliers require prepayment - preliminary receipt of money before the release of goods;

Payments are made from customers' bank accounts only with their consent. This important condition prevents the bank from disposing of funds belonging to organizations that have opened accounts with this bank;

Several forms of settlements and types of payments have been established, which enterprises can choose at their discretion.

Compliance with these five principles makes it possible to use non-cash payments as an important tool for the development of a market economy.

As long as settlements are made non-cash, money is deposited in banks, which become credit resources.

Non-cash payments help to reduce distribution costs in the form of additional costs for printing, storage, transportation, recalculation of a huge number of banknotes that would be required for cash settlements. At the same time, non-cash payments with the efficient operation of banks make it possible to better regulate the payment turnover and, ultimately, speed up the turnover of working capital and making payments.

It should be noted that money that is the personal property of citizens and stored in the form of savings in bank accounts can also participate in non-cash circulation. Payment of expenses of the population in a non-cash way can be carried out from accounts on deposits. In these cases, the replacement of cash by non-cash payments also reduces distribution costs.

Two (or more) economic entities and a bank necessarily participate in non-cash payments. Without an account opened in a bank, it is impossible to carry out fat turnover on bank accounts. Servicing the payment turnover by banks consists in reflecting the corresponding amounts for the asset or liability of these accounts. Each economic entity keeps its funds in banks. The current legislation provides that banks accept and store customer funds in accounts, carry out settlement, credit, cash and other banking operations on their behalf.

Legal entities and citizens engaged in entrepreneurial activities have the right to open accounts in any bank at the place of their registration or in a bank outside the place of their registration with the consent of this bank. Legal entities are required to keep free cash in banks. An unreasonable refusal of a bank, the charter of which provides for the implementation of relevant banking operations, to accept the client's funds for safekeeping and open an account may be appealed by the client in court.

A bank account agreement is concluded between the bank and the client , according to which the bank undertakes to keep funds on the client's account, credit the amounts received to this account, fulfill the client's instructions on transferring and issuing money from the account and carry out other banking operations provided for this type of account by legislative acts, banking rules and the agreement.

To open an account, an application, a certificate of registration, a card certified by a notary with samples of signatures and seals are submitted to the bank. Entries on accounts opened with a bank (or a reflection of operations in the electronic memory of a machine) represent a reflection of the monetary turnover of an economic entity.

The Bank may use the funds available on the client's account, guaranteeing their availability upon presentation of claims against the account. The client has the right to dispose of these funds and receive income (interest) on them. The Bank does not have the right to determine and control the directions of use of the client's funds and establish other restrictions on his rights that are not provided for by law or the agreement. Without the order of the client, the debiting of funds on the account is allowed only by decision of the court, arbitration court, unless otherwise provided by law.

The Bank guarantees the secrecy of the client's accounts. The provision by the bank of information on the status of accounts and on operations on them without the consent of the client is not allowed, except as otherwise provided by law.

The bank account agreement is terminated at the request of the client and on other grounds provided for by law. The absence of bank account transactions does not entail the termination of the agreement.

In bank accounting, the receipt of money to the client's account is reflected on the credit side of the account, and the balance at the moment represents the credit balance. The expenditure of funds from the account is reflected as a debit turnover. As a rule, the balances on the current accounts of customers must be in credit. The mechanism for organizing cashless payments should not be carried out so automatically as to replenish the resources that the client lacks in any case. Non-cash turnover and lending by banks should be organized in such a way that non-cash funds that are excessive for turnover are not issued, which, under certain conditions, can become factors in the growth of inflation. This means that credit or accounts payable of all kinds should not reimburse them for those funds that are lost due to losses and mismanagement, violation of the principles of commercial activity. If an enterprise does not work well and does not have enough funds in a bank account, then, naturally, it is not able to pay its debts in a timely manner. In this case, the bank can issue a loan only if a number of conditions are met (under a guarantee, in the absence of long-term overdue loans, etc.). In addition to settlement accounts, current accounts can also be opened in banks. (usually for branches, representative offices, departments and other own divisions of enterprises, as well as branches and representative offices of a cooperative). Along with the specified bank accounts, economic entities can open a deposit account for storing funds for a certain period of time, foreign currency account for foreign exchange transactions.

1.2. Forms of non-cash payments operating on the territory of the Russian Federation

Non-cash payments in the Russian Federation are regulated by the following regulatory documents: Civil Code of the Russian Federation, Regulations of the Central Bank of October 3, 2002. No. 2 - P "On non-cash payments in the Russian Federation", Regulations of the Central Bank of April 1, 2003 No. 222 - P "On the procedure for making cashless payments with individuals in the Russian Federation."

Participants in the transaction have the right to choose one form of non-cash payments, taking into account specific transactions. The entire settlement system is built in such a way that favorable conditions are created for making payments and accelerating the circulation of funds. The delay in settlements deprives suppliers of sales proceeds, makes it difficult to fulfill production and financial tasks. When payments are delayed, buyers form accounts payable and violate the most important principles of organizing finances.

In modern conditions, the following forms of calculation are used:

payment orders;

Letters of credit;

By collection;

And others not contrary to the law.

Settlements by payment orders. Payment order - this is a document that is an order of the organization to the bank serving it to transfer a certain amount from its account. Orders are valid for ten days, not counting the day of issue.

The bank accepts payment orders from the payer for execution only if there is money on his current account. If there are no funds for payment, and the bank does not consider it possible to issue a loan to the enterprise, then the documents are returned.

Payments by checks. A settlement check is used for payments for goods and services rendered and is paid from the funds deposited, i.e. specially deferred, on a separate checking account. Checks can also be paid from the current account of the drawer, but not more than the amount guaranteed by the bank (agreed upon with the drawer when issuing checks). In this case, the bank can guarantee payment in the event of a temporary lack of funds from the allocated loan. The amount of bank guarantees within which checks can be paid is accounted for in a special off-balance sheet account.

To obtain a checkbook, the company must apply in one or two copies, if payment is guaranteed by the bank. The application is signed by persons entitled to dispose of funds from the current account. The application shall indicate the number of the account from which the checks will be paid. When issuing checks with pre-deposit, this amount remains in the checking account. In order to secure payments under checks with deposit of funds, together with the application for issuing a check, the applicant must submit a payment order for the transfer of funds from a current account to a checking account.

Before issuing a check to a client, the bank is obliged to fill in all the details of the check so that in the future both the recipient and the bank have all the necessary data for the correct execution of the cash payment. The completed check is handed over by the payer to the organization providing the service or transferring the goods. The supplier sends the received completed checks to his bank to collect money from the payer. Upon receipt of the check, the bank credits the amount of the check to the account of the beneficiary. The documents are then submitted to the payer's bank to describe the funds from the checking account.

When paying by checks, limited checkbooks can be used, upon issuance of which the bank deposits money in advance in a separate account. The cover of such a book indicates the limit, i.e. limit on the amount for which checks can be drawn. When paying by checks from limited checkbooks, money should be credited to the recipient only after the funds withdrawn from the drawer's account arrive. The client, who has been paid with a check from a limited checkbook, presents it to his commercial bank, which sends the check by mail to the payer's bank. There, on the basis of this document, money is withdrawn and transferred to the bank of the payee.

You should pay attention to invalid checks that are presented in the absence of funds on the drawer's account and the bank does not guarantee their payment in advance. The check is also considered invalid if the amounts guaranteed by the bank are exceeded or it is issued after the date of sending the notice of refusal to guarantee payments.

Settlements by letters of credit. Letter of credit - this is the obligation of the bank, arising on behalf of the client, to make a payment to the supplier on the basis of the documents provided confirming the fulfillment of the terms of the contract. With this form of payment, payment is made not at the bank serving the buyer, but at the location of the supplier. To make a payment, the buyer applies to the bank with an application containing a request to defer funds from his account for payment. Consequently, with a letter of credit, funds for payment for purchased goods are prepared in advance, usually deposited in a letter of credit account. The bank that opened the letter of credit (issuing bank), on behalf of the payer-buyer, transfers funds to the supplier's bank. Money will be credited to the supplier's account only if all the conditions stipulated in the letter of credit are met. The execution of the letter of credit is carried out directly by the bank serving the supplier - the recipient of money.

In modern practice, the following types of letters of credit are used:

Covered (deposited) or uncovered (guaranteed);

Revocable and irrevocable.

With a deposited letter of credit, the issuing bank transfers the payer's own funds or the credit issued to him at the disposal of the supplier's bank (executing bank). Uncovered , but at the same time, a guaranteed letter of credit can be used if two banks serving settlement customers have correspondent accounts with each other. Then the letter of credit can be opened in the executing bank by granting this bank the right to write off the entire amount of the letter of credit from the account of the issuing bank maintained by it.

revocable a letter of credit is now rarely used in settlements, since its terms can be changed or it can be canceled by the issuing bank without prior agreement with the supplier. The payer can give all orders to change the terms of a revocable letter of credit to the supplier only through the issuing bank, which notifies the executing bank about this, and the latter notifies the supplier. However, the executing bank is obliged to pay for documents that comply with the terms of the letter of credit, issued by the supplier and accepted by the supplier's bank, before receiving notification of a change or cancellation of the letter of credit.

Irrevocable letters of credit are used quite often, they provide a firm obligation of the bank to make payments under the letter of credit when all its conditions are met. An irrevocable letter of credit cannot be changed or canceled without the consent of the supplier in whose favor it is opened. The supplier may terminate the use of the letter of credit ahead of schedule, if it is provided for in the condition on which it was provided.

For settlements within the country, the letter of credit is intended only for settlements with one supplier, its validity period is determined in the agreement between the payer and the supplier. The letter of credit agreement usually indicates: the name of the issuing bank; type of letter of credit; method of notifying the supplier about the opening of a letter of credit; a complete list of documents provided by the supplier to receive funds; terms of providing documents for payment after shipment of goods.

The issuing bank opens uncovered (guaranteed) letters of credit by agreement with the buyer in accordance with the established correspondent relations with another bank serving the supplier. To open a letter of credit, the payer must submit to his bank (issuing bank) an application on the form of the established form containing a list of data that allows you to check the completeness of the agreement between the supplier and the payer.

To receive money, the supplier provides the bank with documents (registers of accounts, etc.) confirming the fulfillment of all conditions of the letter of credit application. In cases where the conditions provide for acceptance, those. prior consent of the authorized buyer, the presence of an acceptance signature is checked. Registers of invoices are not accepted for payment without indicating the numbers of transport documents, the type of transport on which the goods were sent.

Registers of accounts payable to the supplier's bank are presented in three copies, one of which is used as a memorial order when making accounting entries, the other is given to the supplier as a receipt, and the third with the bank's mark is sent to the issuing bank for delivery to the payer. A letter of credit opened with the supplier's bank is closed upon expiration, which is notified by the issuing bank. If claims arise against the supplier, they are considered by the participants in the settlement transaction without the intervention of the bank. The advantage of this form of payment is that there is no delay in paying for products and services, the money is prepared in advance and the recipient of the funds is sure that he can immediately, even on the day of shipment, receive the money due to him.

However, there are some peculiarities in settlements with uncovered letters of credit. The fact is that in the executing bank, payment for products to the supplier is made not at the expense of funds booked in advance, but only if there is a correspondent relationship between the executing bank and the issuing bank.

Collection settlements. In the practice of cash settlements, collection orders are used. Collection - This is an order to the bank to collect money from the payer. Such instructions are usually used in the enforcement of funds. Collectors submit a collection order to the bank with reference to the date and number of the executive document or an equivalent document.

Orders based on arbitration orders, court decisions or executive inscriptions made by notaries are presented with the relevant original executive documents or their duplicates. The executive documents must contain: the full and exact name of the recoverer and the payer, the amount of the amount recovered, the name of the payer's account from which the amount is to be debited.

Collection orders with enforcement documents attached, as well as instructions on the list of funds from the accounts of single-town payers, are submitted by the collector for collection directly to the bank where the payer's account is maintained, and for non-resident payers - to the bank serving the collector.

When collecting on executive documents in favor of individual citizens, the bank in which the payer's account is located accepts executive documents only through a bailiff who is at the court in whose area of ​​activity the given bank is located.

The sequence of debiting funds from the account. 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 debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law.

If the funds on the account are not sufficient to satisfy all the claims made against it, the funds are debited 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 recovery of alimony;

Secondly, write-offs are made under executive documents that provide for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working under an employment contract, including under a contract, for the payment of remuneration under an author's agreement;

In the third place, write-offs are made according to payment documents providing for payments to the budget and extra-budgetary funds;

In the fourth place, write-offs are made under executive documents providing for the satisfaction of other monetary claims;
- in the fifth place, write-offs are made for other payment documents in the order of calendar priority.

Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents.

The development of electronic technology has made it possible to widely use non-cash payments in the form of plastic cards containing encrypted information that allows their owners to make payments and receive cash.

plastic card - it is a plastic plate with a magnetic stripe applied or an embedded microchip that gives the key to a special card account in a bank. With paper technology, the seller, using a special terminal, reads information from the card, performs authorization (through a special line it communicates with the processing center, which stores detailed information about the state of the account) and finds out if it is possible to pay for the purchase. Detailed information about the purchase is recorded on the slip. (imprint from the card) and sent to the center of the payment system or the bank. The signature on the slip means an order to transfer money for the purchase from a special card account to the seller's account. In an electronic system, the cardholder communicates directly with the issuer through a terminal. Instead of signing on the account, he enters a secret combination of numbers from the keyboard, which, if correctly typed, is an authorization to debit his bank account. According to the economic content, credit and debit cards are distinguished. Credit associated with the opening of a credit line in a bank, which enables the owner to use credit when purchasing goods and when receiving cash loans. Debit cards are intended for cash withdrawal from ATMs or purchase of goods with payment through electronic terminals. The money is debited from the cardholder's bank account.

Bank credit cards. They are intended for the purchase of goods using a bank loan, as well as for receiving advances in cash. The main feature of this card is the opening of a credit line by the bank, which is used automatically whenever a product is purchased or a cash loan is taken. The credit line operates within the limit set by the bank. In some systems, a bank credit card can be used for preferential payment for certain types of services (for example, telephone conversations), as well as for receiving money from automatic teller machines.

There are individual and corporate cards. Individual issued to individual bank customers and can be "standard" or "gold", which are intended for individuals with high creditworthiness and provide many benefits for users. Corporate the card is issued to an organization (company), which, on the basis of this card, can issue individual cards to selected persons (managers or just valuable employees). They open personal accounts associated with a corporate card account. Responsibility to the bank for a corporate account lies with the organization, and not individual owners of corporate cards.

Tourism and entertainment cards are issued by companies specializing in servicing this area (for example, American Express and Dinner Club). The cards are accepted by hundreds of thousands of merchants and service companies around the world to pay for goods and services, and also provide owners with various benefits for booking airline tickets, hotel rooms, receiving discounts on the price of goods, life insurance, etc. In these systems, there are also individual and corporate cards.

Private credit cards of merchants and services. The use of these cards is limited to a certain closed network of merchants, for example, a chain of department stores or a gas station system of a certain company. The company itself provides the loan, and it also receives interest on loans. Banking private cards have become widespread, with the help of which you can make purchases in certain stores at a discount, but the issuance of cards, the issuance of credit for purchases and settlements for paying trade invoices is carried out by the bank participating in the agreement.

Cards for purchase through terminals at retail outlets. Cards of this type also belong to the category of debit cards. They are linked to the cardholder's checking or savings account and do not automatically provide credit. The card performs the functions of a bank check, but its use is more reliable, since the owner is identified at the time of the transaction and the money is transferred to the bank account of the trade enterprise immediately.

Cards for ATMs. This is a kind of debit cards that enable the owner of a bank account to receive cash within the balance of the account through automatic devices installed in banks, trading floors, train stations, etc. If you have a card, money can be received at any time of the day and on holidays. In addition, the owner is relieved of the need to visit his bank branch and can use the machines located in shopping centers, railway stations, etc.

Another classification of plastic cards is related to their technological features. The most common cards are of two types - with a magnetic stripe and with an integrated microcircuit.

Cardboards with magnetic stripe have a magnetic stripe on the back, which contains the data necessary to identify the identity of the cardholder when using it in ATMs and electronic terminals of trade institutions. When the card is inserted into the appropriate reader, the owner's individual data is transmitted over communication networks to obtain authorization for the transaction.

On the cards, the magnetic strip has several tracks for fixing the necessary information in an encoded form. One of the tracks contains a personal identification number (PIN - code), which is entered by the cardholder using a special keyboard when using ATMs and terminals. The dialed digits are compared with the PIN code written on the strip.

In cards with an embedded microchip, the information keeper is a microchip that is recorded in advance and can then be updated at the time of the transaction. This expands the functionality of the card and increases its reliability.

Based on the information recorded in the chip, a card transaction can be carried out offline, i.e. without direct connection with the central processor of the banking computer system at the time of the transaction.

In Russia, debit cards are the most widely used. Moreover, cards of both international systems (Visa, Eurocard-Mastercard, American Express, Dinner Club) and domestic cards - Sbercard, Unioncard are used.

1.3. Interbank settlements: essence, forms

The basis of non-cash payments is interbank settlements. Until the mid-1990s, they were built on the basis of a system of interbranch turnover (IFO).

Through the MFO system, it was mainly the Central Bank institutions that had their own MFO account that settled. By indicating this number on each payment document, the establishment of the bank contributed to the rapid settlement of accounts. MFIs had to be carried out in such a way as to ensure the safety of funds, avoid mistakes, unauthorized access to the movement of documents, and prevent sending money to the wrong address. Therefore, in the MFI system, each initial operation was duplicated by a response.

The bank institution starting the MFI sent an instruction to another institution to credit and describe the funds. This order is called an advice note. Credit advice differs (when money is transferred) and debit (when money is debited). In the institution of the bank that received the advice, a return turnover was made, confirming that the received advice was accepted for execution.

With the creation of commercial banks, it became necessary to supplement interbank settlements with another element - settlements on correspondent accounts (correspondent accounts), opened to each commercial bank in the Central Bank of Russia. The local central bank is represented by central operating departments (COU), branches and cash settlement centers (RCC), in which correspondent accounts are opened for commercial banks. In order to receive money from buyers for the goods sold, organizations must indicate the number of their bank's correspondent account in payment documents. Central Bank institutions for a commercial bank are, as it were, a commercial bank for an entrepreneur. On a correspondent account in the institutions of the Central Bank, the money available from a commercial bank settles.

The bank can carry out mutual offsets through institutions of the Central Bank with other banks, usually only within the limits of the available balance of free funds. Some banks, not having such funds, cannot timely transfer money on behalf of their clients. Until 1994, banks could use for settlements credits issued by the Central Bank to cover the debit balance on the correspondent account (overdraft).

To ensure this order, the following mode of payment for bank documents from its correspondent accounts has been established. Payments from a correspondent account of a commercial bank, including transfers of funds to the mandatory reserve fund, are made within the limits of the balance of funds on this account at the beginning of the business day. If it is technically possible for the Central Bank to account for amounts received in favor of a commercial bank during the current business day, then operations on a correspondent account of a commercial bank can be carried out taking into account these amounts. The procedure for making payments from a correspondent account of a commercial bank within the balance of funds on it applies to correspondent subaccounts of branches of all commercial banks.

Commercial banks also have the right to open correspondent accounts with other commercial banks and can carry out both their operations and operations of clients on them.

Cashless payments through the Bank of Russia network.

The current system of interbank settlements (it is provided for by the Regulations on the organization of interbank settlements on the territory of the Russian Federation of July 9, 1992, with some subsequent clarifications) is based on making payments through correspondent accounts (correspondent accounts) of commercial banks, opened mainly in institutions of the Central Bank of Russia - settlement cash centers (RCC). In essence, these are branches of the Bank of Russia, which are intermediaries in payments and loans between commercial banks.

The main function of the RCC is to conduct settlements between institutions of different banks with the necessary maintenance of correspondent accounts. At the same time, RCCs are also involved in emission and cash operations, as well as many other operations: lending to commercial banks, cash execution of the budgets of various authorities, financing state capital investments from budgetary appropriations, operations with securities and operations of a non-commercial nature in foreign currency.

Most of the operations of the RCC are related to customer service by commercial banks.

Clients are advised to submit settlement documents to the bank on the eve of the due date of payment. If the due date is not indicated on the document, then the due date is the date of receipt of the document from the client. Payment documents are drawn up in accordance with the established requirements with the obligatory indication of taxpayer identification numbers, as well as bank identification codes.

After debiting funds from customer accounts, the bank generates settlement documents by groups of order of payments, and within the group - by payment terms. In order to submit documents to the RCC for each group of priority and for the payment term, the bank draws up a separate consolidated payment order, to which two copies of the clients' settlement documents and an inventory of settlement documents are attached.

The main principle of making payments on correspondent accounts of commercial banks is their implementation strictly if and within the balance of funds on these accounts. If there are insufficient funds on the bank account to make payments, the CBR can pay claims against this bank's account using its own loan (overdraft), but at a high interest rate. This principle of organizing interbank settlements is aimed at activating the deposit policy of commercial banks, their rational reimbursement of resources while maintaining the proper level of liquidity. Such an organization of interbank settlements implies a high responsibility of each commercial bank for the continuity of settlements with other CBR correspondent banks. Mediation in payments between banks allows you to control and regulate the money circulation in the country.

In modern conditions, settlements of domestic banks using correspondent accounts opened with other banks are practiced quite often.

In this case, correspondent accounts of banks and their institutions are maintained not at the PFC of the main territorial departments of the Bank of Russia, but at other banks and their institutions. The procedure for opening and mode of operation of a correspondent account of one bank (institution) in another bank (institution) is determined by agreement between the banks themselves.

The agreements on correspondent relations, in particular, provide for:

The range of organizations to which funds are credited from the correspondent sub-account;

The range of organizations that will credit their payments to the correspondent subaccount;

The range of organizations to which funds from the correspondent account will be credited;

The circle of organizations in the bank institution where the correspondent account is opened, which will credit funds to it;

Range of operations performed on the correspondent account and correspondent sub-account;

Documents on which operations should be performed on these types of accounts;

Payment terms;

Control functions of institutions of banks - correspondents;

The procedure for their exchange of information on transactions made on the correspondent account and correspondent sub-account;

Other issues at the discretion of the parties - institutions of banks.

The advantages of settlements on interbank correspondent accounts are as follows:

Firstly, it is in the interests of clients who have stable contractual relationships with clients of other banks. From the very beginning, correspondent relationships are established precisely for the provision of services to clients.

Secondly, and in close connection with the first, calculations are significantly accelerated, since they are carried out directly, without intermediate links - RCC. Efficiency of settlements is facilitated by the use of electronic payment systems or telex communication in relations between correspondents.

Thirdly, with broad correspondent relations, conditions for clearing appear. Conducting clearing between correspondent banks allows minimizing the balance of funds on correspondent accounts, which means freeing up part of them in settlements and using them to generate income.

Fourthly, opportunities for active work in the market and the use of a whole range of financial instruments are expanding. On the one hand, a large bank can attract significant funds as balances on correspondent accounts and use them for various operations. A large correspondent network allows a large bank to develop bill circulation. On the other hand, client banks can, having balances on correspondent accounts as collateral, receive loans for operations carried out by the main bank.

clearing settlements. Clearing - making payments by offsetting payment obligations and bank claims.

A clearing institution is a non-bank credit institution that, on the basis of a special license from the Bank of Russia, carries out:

Exchange of payment documents between participating banks

calculation of the net positions of the participating banks (final balance of the participating bank - formed as a result of the exchange of claims and obligations of the participating banks).

The net position is understood as the final balance of the participating bank, formed as a result of the exchange of claims and obligations of participating banks. Acceptance and transmission of payment documents may be carried out by the clearing institution in electronic form in accordance with the current legislation and the agreement with the participating banks, which determines the procedures for using the electronic digital signature.

Depending on the scope of application, clearing can be: local between banks of a certain region, or between banks of a certain banking group, and (or) between branches of one bank; nationwide - throughout the country.

In turn, the specificity of these types of interbank clearing is manifested in the methods of their implementation. Based on the latter criterion, it is possible to single out the clearings performed: through the institutions of the central bank and the largest commercial banks; through special interbank organizations - settlement (clearing) chambers; through the clearing department (settlement center) of the head bank - in case of settlements between its branches.

The basics of interbank clearing are as follows.

The basis for its implementation is correspondent accounts of banks, which can be opened with each other or in a special clearing center. The number of participating banks determines the effectiveness of clearing: the larger the volume of transactions, the more complete the settlement of mutual claims.

Russia has adopted two basic clearing models. According to the first model, clearing is carried out without preliminary depositing of funds on the accounts of participants in a clearing institution. According to the second, clearing is carried out with preliminary depositing of funds on the accounts of settlement participants in a clearing institution. The clearing institutions discussed above are evolving from a gross payment system between banks to clearing itself. Further improvement is to create on the basis of each clearing center, the so-called "bank of banks".

The latter, as world practice shows, is historically a higher degree of development compared to clearing houses, since it is a high-tech and flexible banking structure, to which other banks transfer some payment powers. By combining the closely related information, dealing and settlement segments in its operating environment, it frees banks from the high financial costs of developing some of the latest banking technologies, which are accessed through the “bank of banks”. The features of the “bank of banks” are already clearly manifested in the activities of the Central Clearing House, the Interbank Financial House. Given the complexity, scale, and capital intensity of this work, the leading role in improving the Russian payment system belongs to the Bank of Russia.

CHAPTER 2

2.1. General characteristics of JSCB "Lefko - Bank"

Joint Stock Commercial Bank "Lefko - Bank" (open joint stock company) is a credit institution established in the form of a closed joint stock company on the basis of a decision of the constituent assembly adopted in Moscow on July 21, 1991.

By the decision of the General Meeting of Shareholders, adopted in Moscow on October 15, 1993, the organizational and legal form was changed to an open joint stock company.

The bank under study is part of the banking system of the Russian Federation and in its activities is guided by the legislation of the Russian Federation, regulatory documents of the Bank of Russia, as well as the Charter of JSCB "Lefko - Bank". The Bank is a legal entity, owns separate property, which is recorded on its independent balance sheet.

Bank shareholders can be legal entities and individuals. The bank is also liable for its obligations with all its property, can acquire and exercise property and non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. The shareholders of Lefko Bank are not liable for the obligations of the bank and bear the risk of losses associated with its activities, within the value of their shares. The Bank is not liable for the obligations of the state and its bodies. The State is also not liable for the obligations of the bank, except in cases where the State itself has assumed such obligations.

The Bank has the right to participate independently or jointly with other legal entities and individuals in other commercial and non-commercial organizations on the territory of the Russian Federation; and outside it, in accordance with the current legislation of the Russian Federation and the relevant foreign state.

The Bank, in accordance with the established procedure, may open branches and representative offices and grant them rights within the limits of the Bank's statutory provisions without vesting them with the rights of a legal entity. Branches and representative offices operate on the basis of regulations approved by the Bank. The Bank endows branches and representative offices with property, which is recorded on their separate balance sheets, as well as on the Bank's balance sheet.

Heads of branches and representative offices are appointed by the bank and act on the basis of powers of attorney issued by the bank. Branches and representative offices operate on behalf of the Bank. The bank is responsible for the activities of branches and representative offices.

Also, the bank under study is created without limitation of the period of activity and operates on the basis of a license from the Bank of Russia.

The activity of the bank is independent of the state authorities and management in making decisions. It ensures the accounting and safety of documents on the personnel of the bank, timely transfers them to the state storage in the Federal Archive in the event of reorganization or liquidation.

Also, the Bank's Charter considers banking operations that it can carry out in accordance with the current legislation of the Russian Federation.

In order to carry out settlement and cash operations, the bank opens a correspondent account in a subdivision of the settlement network of the Bank of Russia.

Lefko-Bank can carry out the following banking operations in accordance with the current legislation of the Russian Federation:

Attraction of funds of individuals and legal entities in deposits (on demand and for a certain period);

Placement of funds raised on its own behalf and at its own expense;

Opening and maintaining bank accounts of individuals and legal entities;

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

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

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

Attracting deposits and placement of precious metals;

Issuance of bank guarantees;

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

In addition to the listed banking operations, the bank has the right to carry out the following transactions:

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

Acquisition of the right to demand from third parties the fulfillment of obligations in cash;

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

Carrying out transactions with precious metals and precious stones in accordance with the legislation of the Russian Federation;

And also the bank has the right to carry out other transactions in accordance with the legislation of the Russian Federation. All banking operations and other transactions are carried out in rubles, and in the presence of an appropriate license from the Bank of Russia - in foreign currency. The rules for conducting banking operations, including the rules for their material and technical support, are established by the Bank of Russia in accordance with federal laws. A credit institution is prohibited from engaging in production, trade and insurance activities.

The structure of the bank under study may have:

security service, which is entrusted with the following functions:

Protecting the life and health of employees;

Protection of the Bank's property, including during its transportation;

Bank secrecy protection;

Other functions in accordance with the current legislation of the Russian Federation.

motor vehicle division.

These divisions are registered in accordance with the established procedure and operate on the basis of appropriate licenses, their own charters (regulations) and in strict accordance with the current legislation of the Russian Federation.

The authorized capital of the studied "Lefko-Bank" is formed in the amount of 500,000,000 (five hundred million) rubles and is divided into 5,000,000 (five million) ordinary registered shares with a par value of 100 (one hundred) rubles each.

The authorized capital consists of the nominal value of the shares acquired by the shareholders. The authorized capital determines the minimum size of the bank's property that guarantees the interests of its creditors.

The bank cannot be used to form the authorized capital:

Attracted funds; securities, intangible assets;

Funds from the federal budget and state off-budget funds, free cash and other objects of property,

Under the jurisdiction of federal government bodies, with the exception of cases provided for by federal laws.

The size of the authorized capital may be increased by increasing the par value of shares or placing additional shares. The decision to increase the authorized capital of the bank by increasing the nominal value of the shares and to introduce appropriate amendments and additions to the Charter is made by the General meeting of shareholders. The decision to increase the authorized capital is made by the General Meeting of Shareholders by a three-quarters majority of the shareholders - owners of voting shares of the bank participating in the General Meeting of Shareholders. The decision to increase the bank's charter capital by placing shares within the limits of the number and category (type) of authorized shares, as well as to make appropriate changes and additions to the bank's Charter is made by the Board of Directors. Such a decision must be taken unanimously by all members of the Board of Directors.

The increase in the authorized capital occurs by placing additional shares only within the limits of the number of declared shares. In the decision to increase the authorized capital by placing additional shares, the number of additional ordinary shares and preferred shares of each type to be placed within the number of declared shares of this category (type), the method of placement, the placement price of additional shares placed by subscription, or the procedure for its determinations, including the placement price or the procedure for determining the placement price of additional shares for shareholders who have the pre-emptive right to acquire the shares being placed, the form of payment for additional shares placed by subscription, and other placement conditions may also be determined.

An increase in the authorized capital is allowed after its full payment.

It is not allowed to increase the authorized capital of the bank to compensate for the losses incurred by it.

The bank's authorized capital may be reduced by reducing the par value of shares or reducing their total number, including by acquiring a portion of shares, in cases provided for by the Federal Law "On Joint Stock Companies".

Reducing the authorized capital of the company by acquiring and redeeming a part of the shares is allowed.

The Bank is not entitled to reduce its authorized capital if, as a result of such a decrease, its size becomes less than the minimum amount of the authorized capital determined in accordance with the Federal Law "On Joint Stock Companies" as of the date of submission of documents for state registration of the relevant changes in the company's charter, and in cases if, in accordance with the Federal Law "On Joint Stock Companies", the company is obliged to reduce its authorized capital, - as of the date of state registration of the company.

JSCB "Lefko-Bank" has the following branches:

Kaluga branch of the Joint Stock Commercial Bank "Lefko - Bank" (open joint stock company) (abbreviated name - KF JSCB "Lefko - Bank" (OJSC)), located at: 248600, Kaluga, st. Gagarin, house 4; registration number 1605/2.

Chelyabinsk branch of the Joint Stock Commercial Bank "Lefko - Bank" (open joint stock company) (abbreviated name - ChF JSCB "Lefko - Bank" (OJSC)), located at: 454000, Chelyabinsk, st. K. Marx, house 68; registration number 1605/6.

Yaroslavl branch of the Joint Stock Commercial Bank "Lefko - Bank" (open joint stock company) (abbreviated name - YaF JSCB "Lefko - Bank" (JSC)), located at the address: 150030, Yaroslavl, Moskovsky Prospect, 117; registration number 1605/8.

The branch is not a legal entity. The branch is a separate subdivision of JSCB "Lefko-bank" (JSC). The branch was established by decision of the General Meeting shareholders of the Bank (Minutes No. 30 dated February 20, 1995).

The activities of the Branch are carried out in accordance with the current legislation of the Russian Federation, the regulations of the Bank of Russia, the internal regulations of Lefko-Bank and the branch, as well as the Regulations on the branch (Appendix 1).

In order to carry out settlement and cash operations, the bank opens a correspondent sub-account for the branch in the subdivisions of the settlement network of the Bank of Russia and corresponding accounts in commercial banks.

The branch guarantees the secrecy of transactions, accounts and deposits of customers and correspondents of the bank, as well as other information constituting a commercial secret.

Employees of the branch, in accordance with the current legislation and internal regulations of the bank, are responsible for maintaining the confidentiality of information obtained during the performance of their duties. And the responsibility for the obligations of the Branch, arising in the course of its activities, is borne by the bank.

The main tasks of the branch are:

Representation and protection of the interests of the Bank;

Effective profitable work of the Branch;

Provide quality and timely service to the Bank's customers;

Increasing the financial resources of the Bank through the development of the client base.

2.2. Bank settlements carried out by JSCB "Lefko - Bank"

In accordance with the Federal Law “On Banks and Banking Activities”, the Joint Stock Commercial Bank “Lefko-bank” (open joint stock company) was issued LICENSE No. 1605 for banking operations.

The Bank is entitled to carry out the following operations with funds in rubles and foreign currency:

Attraction of funds of individuals in deposits (on demand and for a certain period);

Placement of funds attracted in deposits (on demand and for a certain period) of funds of individuals on their own behalf and at their own expense;

Opening and maintaining bank accounts of individuals and legal entities;

Making settlements on behalf of individuals and legal entities on their bank accounts.

On the basis of a license issued to the bank, the Federal Law of the Russian Federation "On Banks and Banking Activities", Regulations of the Central Bank of October 3, 2002. No. 2 - P "On non-cash payments in the Russian Federation", Regulations of the Central Bank of April 1, 2003. No. 222 - P "On the procedure for making non-cash settlements with individuals in the Russian Federation", the bank can carry out the following calculations:

Settlements by payment orders. A payment order is an order of the account holder (payer) to the bank serving him, drawn up by a settlement document, to transfer a certain amount of money to the account of the recipient of funds opened in this or another bank. The payment order is executed by the bank within the period provided for by law, or within a shorter period established by the bank account agreement or determined by the business practices used in banking practice.

Payment orders can be made:

Transfers of funds for goods supplied, work performed, services rendered;

Transfers of funds to the budgets of all levels and extra-budgetary funds;

Transfers of funds for the purpose of repayment/placement of credits (loans)/deposits and payment of interest on them;

Transfers of funds for other purposes provided for by law or an agreement.

In accordance with the terms of the main agreement, payment orders can be used for advance payment for goods, works, services or for making periodic payments.

The payment order is drawn up on the form 0401060 (Appendix 2).

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account.

After checking the correctness of filling and execution of payment orders on all copies (except the last one) of payment orders accepted for execution in the field "Received to the bank of payments." the responsible executor of the bank shall indicate the date of receipt of the payment order by the bank. The last copy of the payment order, in which the bank's stamp, the date of acceptance and the signature of the responsible executor, are entered in the "Bank's notes" field, is returned to the payer as confirmation of acceptance of the payment order for execution.

In the absence or insufficiency of funds on the payer's account, and also if the bank account agreement does not determine the conditions for payment of settlement documents in excess of the funds available on the account, payment orders are placed in a file cabinet on off-balance account N 90902 "Settlement documents not paid on time". At the same time, on the front side in the upper right corner of all copies of the payment order, a mark is made in any form about being placed in a card index with the date indicated. Payment orders are made as funds are received in the order established by law.

Partial payment of payment orders from the card file on off-balance account N 90902 "Settlement documents not paid on time" is allowed.

In case of partial payment of a payment order, the bank uses a payment order of the form 0401066. The procedure for its production and filling corresponds to the general procedure for the production and filling of forms of settlement documents.

When issuing a payment order for partial payment, all its copies in the "Bank marks" field are stamped with the bank's stamp, date, and the signature of the bank's responsible executor. The first copy of the payment order for partial payment is also certified by the signature of the controlling employee of the bank.

On the front side of the partially paid payment order, in the upper right corner, the mark "Partial payment" is made. An entry about the partial payment (serial number of the partial payment, number and date of the payment order, amount of the partial payment, balance amount, signature) is made by the responsible executor of the bank on the reverse side of the payment order.

When making a partial payment on a payment order, the first copy of the payment order by which payment was made is placed in the documents of the bank's day, the last copy of the payment order serves as an attachment to the extract from the payer's personal account.

When making the last partial payment under a payment order, the first copy of the payment order by which this payment was made, together with the first copy of the payable payment order, is placed in the documents of the day. The remaining copies of the payment order are issued to the client simultaneously with the last copy of the payment order attached to the extract from the personal account.

When paying for a payment order on all copies of the settlement document, in the field "Debited from the account of payments." the date of debiting the funds from the payer's account is put down (in case of partial payment - the date of the last payment), in the field "Bank marks" the bank's stamp and the signature of the responsible executor are put down.

The bank is obliged to inform the payer at his request about the execution of the payment order no later than the next working day after the payer's application to the bank, unless another period is provided by the bank account agreement. The procedure for informing the payer is determined by the bank account agreement.

Payment claims settlements. A payment request is a settlement document containing a requirement of the creditor (recipient of funds) under the main agreement to the debtor (payer) to pay a certain amount of money through the bank.

Payment requests are applied in settlements for goods supplied, work performed, services rendered, as well as in other cases provided for by the main contract.

Settlements by means of payment requests can be carried out with or without the prior acceptance of the payer.

Without the payer's acceptance, settlements by payment claims are carried out in the following cases:

established by law;

Provided by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.

The payment request is drawn up on the form 0401061 (Appendix 3).

In addition to the details, the payment request shall indicate:

Payment terms;

Deadline for acceptance;

The date of sending (delivery) to the payer of the documents stipulated by the agreement, if these documents were sent (handed over) by him to the payer;

Name of goods (works performed, services rendered), number and date of the contract, numbers of documents confirming the delivery of goods (performance of works, rendering of services), date of delivery of goods (performance of works, rendering of services), method of delivery of goods and other details - in the field " Purpose of payment".

Settlements by payment claims paid with the acceptance of payers. In the payment request paid with the payer's acceptance, in the field "Terms of payment" the recipient of the funds puts down "with acceptance".

The term for acceptance of payment requests is determined by the parties under the main contract. In this case, the period for acceptance must be at least five working days.

When registering a payment request, the creditor (recipient of funds) under the main agreement in the field "Term for acceptance" indicates the number of days established by the agreement for the acceptance of the payment request. In the absence of such an indication, the period for acceptance shall be five working days.

On all copies of the payment requests accepted by the executing bank, the bank's responsible executor in the field "End date of acceptance" puts down the date after which the acceptance period for the payment request expires. When calculating the date, working days are taken into account. The day of receipt of the payment request by the bank is not included in the calculation of the specified date.

The last copy of the payment request is used to notify the payer of the receipt of the payment request. The specified copy of the settlement document is transferred to the payer for acceptance no later than the next business day from the date of receipt of the payment request by the bank. The transfer of payment claims to the payer is carried out by the executing bank in the manner prescribed by the bank account agreement.

Payment requests are placed by the executing bank in the file of settlement documents awaiting acceptance for payment, until the payer's acceptance is received, the acceptance is refused (full or partial), or the acceptance period expires.

The payer, within the period established for acceptance, submits to the bank the relevant document on the acceptance of the payment request or the refusal, in whole or in part, of its acceptance on the grounds provided for in the main agreement, including in the event of a discrepancy between the applied form of payment and the concluded agreement, with a mandatory reference to clause, number, date of the contract and an indication of the reasons for refusal.

The payer may grant the executing bank, in the bank account agreement, the right to pay the payment claims submitted to its account by any or specified by the payer creditors (recipients of funds), if the payer does not receive a document on acceptance or refusal to accept (full or partial) the payment claim within the period, established for acceptance.

Acceptance of a payment request or refusal of acceptance (full or partial) is formalized by an application for acceptance, refusal of acceptance in the form N 0401004.

When accepting payment requests, the application is drawn up in two copies, the first of which is executed by the signatures of officials who have the right to sign settlement documents, and an imprint of the payer's seal.

In case of full or partial refusal of acceptance, the application is made in triplicate. The first and second copies of the application are made out by the signatures of officials who have the right to sign settlement documents, and the seal of the payer.

The responsible executor of the bank servicing the payer's account verifies the correctness and completeness of the client's application for acceptance, refusal of acceptance, the existence of grounds for refusal, reference to the number, date, clause of the agreement in which this ground is provided, as well as compliance of the number and date of the agreement with the specified in the payment request and affixes his signature and imprint of the bank's stamp with the date on all copies of the application. The last copy of the statement of acceptance, refusal of acceptance, is returned to the payer as a receipt in receipt of the application.

The accepted payment request no later than the working day following the day of receipt of the application is debited by a memorial order from the off-balance account of the amounts of settlement documents awaiting acceptance for payment, and paid from the payer's account. A copy of the application, together with the first copy of the payment request, are placed in the documents of the day as the basis for debiting funds from the client's account.

In case of a complete refusal of acceptance, the payment request is written off by a memorial order from the off-balance account of the amounts of settlement documents awaiting acceptance for payment, and no later than the business day following the day the application was received, it must be returned to the issuing bank along with a copy of the application for return to the recipient of funds.

A copy of the application, together with a copy of the payment request and a memorial order, are placed in the documents of the day as the basis for debiting the amount of the payment request from the off-balance account of the amounts of settlement documents awaiting acceptance for payment, and returning the settlement document without payment.

In case of partial refusal of acceptance, the payment request, no later than the working day following the day of receipt of the application, is debited in full by a memorial order from the off-balance account of the amounts of settlement documents awaiting acceptance for payment, and paid in the amount accepted by the payer. In this case, the amount of the payment request, indicated by numbers, is circled and next to it the new amount to be paid is displayed. The record made is certified by the signature of the responsible executor of the bank.

One copy of the application, together with the first copy of the payment request, is placed in the documents of the day as a basis for debiting funds from the client's account, the other copy of the application is sent to the issuing bank for transfer to the recipient of funds no later than the business day following the day the application was received.

In case of non-receipt of an application for acceptance within the prescribed period, refusal of acceptance, and also in the absence of a condition in the bank account agreement, the payment request on the next business day after the expiration of the acceptance period is written off by a memorial order from the off-balance account of the amounts of settlement documents awaiting acceptance for payment, and is returned to the issuing bank in the order, indicating on the reverse side of the first copy of the payment request the reason for the return: "Consent to acceptance was not received."

All disagreements arising between the payer and the recipient of funds are resolved in the manner prescribed by law.

Settlements by payment claims paid without the acceptance of payers. In the payment request for direct debiting of funds from payers' accounts on the basis of legislation, in the "Terms of payment" field, the recipient of funds puts down "without acceptance", and also makes a reference to the law (indicating its number, date of adoption and the relevant article), on the basis of which collection is carried out. In the "Purpose of payment" field, the recoverer, in established cases, indicates the readings of measuring instruments and the current tariffs, or a record is made of calculations based on measuring instruments and current tariffs.

In the payment request for direct debiting of funds on the basis of an agreement, in the field "Terms of payment" the recipient of funds indicates "without acceptance", as well as the date, number of the main agreement and its corresponding clause providing for the right of direct debiting.

Direct debiting of funds from the account in the cases provided for by the main agreement is carried out by the bank if there is a condition in the bank account agreement on direct debiting of funds or on the basis of an additional agreement to the bank account agreement containing the corresponding condition. The payer is obliged to provide the servicing bank with information about the creditor (recipient of funds) who has the right to submit payment requests for debiting funds without acceptance, the name of the goods, works or services for which payments will be made, as well as about the main contract (date, number and the corresponding clause providing for the right of direct debiting).

The absence of a condition on the direct debiting of funds in the bank account agreement or an additional agreement to the bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is the basis for the bank to refuse to pay the payment request without acceptance. This payment request is paid in the order of preliminary acceptance with a period for acceptance of five working days.

When accepting payment requests for direct debiting of funds, the responsible executor of the executing bank is obliged to check for the presence of a reference to the legislative act (main contract) that entitles the recipient of funds to the specified settlement procedure, its date, number, relevant item, and also, in established cases, the presence of measurement readings instruments and current tariffs or records of calculations based on measuring instruments and current tariffs.

In the absence of an indication "without acceptance", payment requests are subject to payment by the payer in the order of preliminary acceptance with a period for acceptance of five working days.

Banks do not consider on the merits the objections of payers to write off funds from their accounts without acceptance.

Settlements by collection orders. A collection order is a settlement document, on the basis of which funds are debited from the payers' accounts in an indisputable manner.

Collection orders apply:

In cases where an indisputable procedure for collecting funds is established by law, including for the collection of funds by bodies performing control functions;

For collection of executive documents;

In cases stipulated by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.

The collection order is drawn up on the form 0401071 (Appendix 4). When collecting funds from accounts in an indisputable manner in cases established by law, a reference to the law (indicating its number, date of adoption and the relevant article) in the field "Purpose of payment" must be made in the collection order in the field "Purpose of payment".

When collecting funds on the basis of executive documents, the collection order must contain a reference to the date of issue of the executive document, its number, the number of the case on which the decision subject to enforcement was made, as well as the name of the body that made such a decision. In the case of collection of a performance fee by a bailiff, the collection order must contain an indication of the collection of a performance fee, as well as a reference to the date and number of the executive document of the bailiff.

Collection orders for the collection of funds from accounts issued on the basis of executive documents are accepted by the bank of the recoverer with the original of the executive document or its duplicate attached.

Banks do not accept for execution collection orders for writing off funds in an indisputable manner, if the executive document attached to the collection order is presented after the expiration of the period established by law. Banks servicing debtors (executing banks) execute received collection orders with attached executive documents or, in the absence or insufficiency of funds on the debtor's account to satisfy the requirements of the recoverer, make a note on the executive document about the complete or partial non-fulfillment of the requirements specified therein due to the absence of account of the debtor of funds and place the collection order with the attached executive document in the file cabinet on the off-balance account N 90902 "Settlement documents not paid on time". Collection orders are executed as funds are received in the order established by law.

The indisputable procedure for writing off funds is applied to obligations in accordance with the terms of the main agreement, except for cases established by the Bank of Russia.

The debiting of funds in an indisputable manner in the cases provided for by the main agreement is carried out by the bank if there is a condition in the bank account agreement on the debiting of funds in an indisputable manner or on the basis of an additional agreement to the bank account agreement containing the appropriate condition. The payer is obliged to provide the servicing bank with information about the creditor (recipient of funds) who has the right to issue collection orders for debiting funds in an indisputable manner, the obligation under which payments will be made, as well as about the main agreement (date, number and corresponding clause providing for the right indisputable write-off).

The absence of a condition on the debiting of funds in an indisputable manner in the bank account agreement or an additional agreement to the bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is the basis for the bank to refuse to pay for the collection order.

Banks do not consider on the merits the objections of payers to debiting funds from their accounts in an indisputable manner. Banks suspend the debiting of funds in an indisputable manner in the following cases:

By decision of the body exercising control functions in accordance with the law, to suspend the collection;

If there is a judicial act on the suspension of recovery;

On other grounds provided by law.

The document submitted to the bank shall indicate the data of the collection order, the collection of which must be suspended.

When the write-off of funds on a collection order is resumed, its execution is carried out with the preservation of the priority group indicated in it and the calendar order of receipt of the document within the group.

The executive document, the recovery of funds for which was not made (except in cases of termination of enforcement proceedings) or was partially made, is returned together with the collection order by the executing bank to the issuing bank for transfer to the recoverer personally against receipt of receipt or by registered mail with notification. At the same time, the executing bank makes a note on the executive document on the date of return of the executive document indicating the amount recovered, if there was a partial payment for the document.

The executive document, the collection of funds for which was made or terminated in accordance with the law, is returned by the executing bank by registered mail with notification to the court or other body that issued the executive document. At the same time, the executing bank makes a note on the executive document on the date of its execution indicating the amount recovered or the date of return indicating the grounds for stopping the recovery (number and date of the claimant's statement, court ruling (arbitration court) or other document) and the amount recovered, if there was a partial document payment.

A note is made about the return of the executive document in the bank's register indicating the date of return, the amount (or the balance of the amount) and the reason for the return.

In the studied JSCB "Lefko - Bank", the conditions necessary for making cashless payments with individuals are as follows:

A bank account opened for an individual in a bank on the basis of a bank account agreement providing for settlement transactions not related to entrepreneurial activities.

When making non-cash settlements on current accounts by individuals, the forms of non-cash settlements established by law (settlements by payment orders, settlements by collection) may be used.

The debiting of funds from the current account of an individual is carried out by the bank by order of the account holder or without his order in cases provided for by law, on the basis of settlement documents within the limits of funds available on the account.

To open a current account, an individual must submit the following documents:

Passport or other identity document in accordance with the legislation of the Russian Federation (identity document);

- "Card with samples of signatures and seal imprints" of form 0401026 of the All-Russian Classifier of Management Documents OK 011-93 (hereinafter - card f. 0401026), drawn up in accordance with the procedure established by the Bank of Russia;

Other documents provided for by law and/or bank account agreement.

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

2.3. Analysis of the formation of the resource and client base of the bank

The increase in the resource base of a commercial bank is due to passive operations. Passive operations should include operations related to making payments and settlements of bank customers, since they are usually carried out on bank accounts, on the basis of which a part of bank resources is formed. Also, the source of formation is the balance of funds on the accounts of legal entities and individuals. The structure, state and dynamics of the resource base can be analyzed by considering some indicators of the work of the department of settlement and cash services for legal entities and individuals.

Account balances are a profitable source of resource base formation. Income from settlement and cash services for legal entities and individuals is determined on the basis of approved bank rates and sales volume. For a more detailed identification of the trend in the profitability of cash settlement services, it is necessary to analyze the table (Table 1.), which presents data on the commission income of the bank received at the beginning of 2005.

Table 1

Commission received from JSCB "Lefko-Bank" for 2004

Name

January 2005

February 2005

Deviation

Amount (rub.)

Share of commission income

Amount (rub.)

Share of commission income

Absolute (rub.)

Relative(%)

Opening current accounts

Closing current accounts

For references, copies of RKO

For check books

For the boards. order.

For RKO accounts monthly

For the "Bank - Client" system

For opening a letter of credit

For receiving revenue

For cash withdrawal

For salary

On the farm expenses

For cash recalculation 0.1%

Table 1 continued

Total by department

Other commission:

Total Commission:

The data in the table show that the actual value of the bank's total commission income in February 2005 is 1857757 rubles, which is 14.2% more than in January of the same year. Of the total amount of commission income, the income from cash settlement is 741,827 rubles. or 43.6% in January. In February, this figure is 878,857 rubles. or 46.3%. This means that more than 1/3 of the total commission income is brought by CSC of legal entities. In the structure of commission payments, the highest income comes from cash withdrawals - 23.27%, as well as monthly payments on the account - 8.63%.

Strengthening the client base is an indispensable condition for maintaining the bank's market positions. Continuous improvement in the quality of service is essential for retaining the bank's customers.

Structural analysis of the bank's clientele can be done on the basis of business plan data. The analysis is presented in the table (Table 2.).

table 2

Structure of corporate clients of JSCB "Lefko-bank"

Organizational and legal form of ownership of clients

Structure, in %

Deviation in %

Commercial organizations

Non-profit organizations

Individual entrepreneurs

Financial institutions

From the data in the table (Table 2) it follows that commercial organizations occupy the largest share in the structure of the bank's clients. In 2005 their value is 68%, which is 3% more than in 2004. The second place in the structure is occupied by individual entrepreneurs, 23% in 2004 and 20% in 2005. This is followed by non-profit organizations, financial organizations. Their structure for 2005 has not changed in comparison with 2004.

2.4. Analysis of non-cash payments of JSCB "Lefko - Bank"

It is necessary to dwell separately on the problem associated with non-working accounts. Such accounts "clog" the database, complicate the work of cash register inspectors, and also increase the bank's costs. The Bank is constantly working to close non-performing accounts. Let's analyze the dynamics of closing non-performing accounts. Data on non-performing accounts are reflected in the table (Table 3.).

Table 3

Dynamics of closing non-performing accounts in JSCB "Lefko-Bank"

Quantity (piece)

Specific Gravity (%)

Quantity (piece)

Specific Gravity (%)

Total accounts:

Of these, functioning

Unemployed, total:

The data in the table indicate that in the JSCB "Lefko - Bank" for 2004. there were 550 non-performing accounts, which accounted for 24.3% of the total number of accounts. There were 1714 functioning accounts. or 75.7%. Thanks to the efforts of the department's employees, 50 non-performing accounts were closed. Thus, in 2005 the share of non-performing accounts decreased to 20.4%. The department's work does not end there. All efforts are directed to closing the remaining non-performing accounts.

To carry out non-cash transactions, legal entities and individuals use various forms of non-cash payments. The structure of the forms of non-cash payments used by the clients of JSCB "Lefko - Bank" is shown in the table (Table 4.).

Table 4

The structure of non-cash forms of payment of JSCB "Lefko - Bank"

Forms of payment

Structure, in %

Growth rate in %

Money orders

Letters of credit

Settlements for collection

Table 4 shows that more than half of all non-cash payments are made using payment orders. The second place in the structure is occupied by bills. Their share in the calculations is more than 20%. Although by the beginning of 2005 there was a slight decrease in settlements using promissory notes. Collection settlements account for more than 18%. In 2004 - 2005 settlements with the help of letters of credit were not made. This form of settlement is only gaining its place in the total mass of settlements. The check form of payment in JSCB "Lefko - Bank" is not used.

2.5. Analysis of non-cash settlements using the "Bank - Client" system

The automated system "Bank - Client" is a program that allows you to conduct transactions with funds on your own bank account using a modem connection or a dedicated Internet line without leaving your office.

The use of the "Bank - Client" system provides the client with:

Operative receipt of information on the status and movement of funds on a bank account at any time;

Operations on accounts without leaving the office, which saves time and reduces the company's overhead costs associated with paying courier and transportation costs;

Possibility of quick adjustment of the payment order, if necessary;

Increasing the speed of payments from the formation of a payment document to the transfer of funds to the accounts of organizations receiving funds;

Processing of payments received from the client is carried out within the operating time of the bank for receiving payments, in accordance with the Agreement concluded between the bank and the client;

Possibility of obtaining an account statement for a certain period, since the bank maintains an archive of received electronic documents;

Implementation of the transfer of any information relating to various areas of activity of the bank and the client.

When working with an enterprise through the “Bank-Client” system, the operator does not need to manually enter the details of payment orders, so the operating day for system users lasts an average of two hours longer - up to 15 hours (and even longer by agreement with the bank), while as payments on paper, banks, as a rule, accept only up to 13 hours. In addition, the accountant does not need to go to the bank every day, since payment orders can be picked up several times a month as needed. Electronic processing of payment orders reduces the likelihood of errors when filling them out. Firstly, all changes in the account numbers of correspondent banks, payment codes and other parameters of payment documents will be updated automatically in your system. Secondly, if the payment order is filled out incorrectly, the system or the operator will inform you about the error immediately after receiving the document, that is, within a few minutes.

In JSCB "Lefko - Bank" the "Bank - Client" system is currently actively used and developed. According to JSCB "Lefko-bank" for the period January-December 2003. 2609 documents were received using this system. Documents sent through the system - 0. For the same period of 2004. the picture changes markedly. Documents received - 9134, sent - 496. Data on work using the "Bank - Client" system (Table 5).

Table 5

Performance indicators for the "Bank-Client" system

Indicators

number of Dt payments per month pcs.

number of Dt payments through B-C pcs.

% Dt of payments processed through B-C.

In general, the number of debit payments also increases: 8448 in 2004. against 3337 in 2003 At the same time, the number of debit payments through the “Bank-Client” system also increases: 1953 in 2004 and 991 in 2003, although in percentage terms in 2004 it also increased. indicators do not reach the planned ones.

2.6. Analysis of the results of financial activities of JSCB "Lefko - Bank"

For the most qualitative assessment of the results of the financial activities of any credit institution, an analysis should be carried out in the following areas:

Analysis of the balance sheet of a credit institution;

Analysis of financial ratios;

Analysis of income and expenses.

Let's analyze the JSCB "Lefko - Bank" (Table 6.) Based on the data for the following reporting dates: for 2003, 2004, 2005. (Balance sheet "Lefko - bank" appendix 5).

Table 6

Analysis of the balance sheet of JSCB "Lefko - Bank"

(thousand roubles.)

Values ​​of balance sheet items

Dynamics (chain changes to the previous period)

Dynamics in % (chain changes to the previous period)

title of articles

Cash and accounts at the CBRF

Required reserves at the CBRF

Due from credit institutions, net of provisions (3.1-3.2)

funds in credit institutions

provisions for possible losses

net investment in trading securities (4.1-4.2_

Investments in trading securities

Loan and equivalent debt

Provisions for possible losses on loans

Net loans (5-6)

Interest accrued (including overdue)

Net investments in investment securities held to maturity (9.1-9.2)

Investments in trading investment securities held to maturity

Provisions for possible losses

Fixed assets, intangible assets and inventories

Net investments in securities available-for-sale (11.1-11.2)

Securities available for sale

Table 6 continued

reserves for depreciation of securities and for possible losses

Deferred expenses on other operations, adjusted for accrued interest income

Other assets net of provisions (13.1-13.2)

Other assets

Provisions for possible losses

Total assets (1+2+3+4+7+8+9+10+11+12+13)

Loans received by credit institutions from the Central Bank of Russia

Funds of credit organizations

Client funds

including deposits of individuals

Deferred income from other operations

Issued debt

Other liabilities

Provisions for possible losses on futures transactions and off-balance sheet liabilities and on settlements with debtors on operations

Total liabilities (15+16+17+18+19+20+21)

SOURCES OF OWN FUNDING

Authorized capital (funds of shareholders (participants)) (23.1+23.2+23.3)

Registered ordinary shares and shares

Registered preferred shares

Unregistered authorized capital of non-joint stock credit organizations

Table 6 continued

Own shares repurchased from shareholders

Share premium

Funds and profits left at the disposal of the CO

Revaluation of fixed assets

Profit (loss) for the reporting period

Dividends accrued from the profit of the current year

Distributed earnings (excluding dividends)

Retained earnings(28-29-30)

Costs and risks affecting equity

Total SS sources (23-23.3-24+25+26+27+31-32 - for profitable organizations) (23-23.3-24+25+26+27+28-32 - for unprofitable organizations)

Total liabilities (22+23.3+33)

OFF-BANK LIABILITIES

Irrevocable obligations of a credit institution

Guarantees issued by a credit institution

Based on the data of the bank's balance sheet (Table 6), it can be concluded that the balance sheet currency for 2004 increased by 15.8 times and amounted to 7,088,816.5 thousand rubles. compared to 2003. And if we compare 2005 with 2003, we can see that the balance sheet for this period increased by 14.6 times and amounted to 7,028,859.5 thousand rubles.

Let us consider in more detail the structure and dynamics separately of both an asset and a liability.

During the analyzed period in the structure of liabilities (Table 7) the share of "Liabilities" increased by 4.56% and in 2005 amounted to 66.21%. Due to this, there was a reduction in the share of "Capital" by 4.56%, which amounted to 32.79% in the structure of liabilities in 2005.

Table 7

Structure of Liabilities

change

Commitments

Rice. 1. Structure of liabilities

And if we analyze the dynamics of liabilities, we can say that for the analyzed period, "Liabilities" increased by 4.56%. This growth was caused by an increase in the "Funds of credit unions" by 37.13% and amounting to 377,941.5 thousand rubles in 2005. The share of this item in the structure of "Liabilities" also increased by 0.83% and amounted to 8.12%. There was also an increase in the item “Customer funds” in dynamics by 56.84% (3,178,599.5 thousand rubles), and in terms of structure there was also an increase by 14.70% (68.30%). Due to the growth of these items, the share of the item “Issued debt obligations” decreased by 13.91% (22.47%). The item "Other liabilities" decreased by 62.11% and in 2005 amounted to. RUB 38,930 thousand

Rice. 2. Commitment structure

Table 8

Commitment Structure

change

KO funds

Client funds

including physical contributions. persons

issued securities

As noted earlier, in terms of the structure, “Capital” decreased over the analyzed period (Table 9), but if you look at the dynamics, then the situation is not like that, i.e. on the contrary, it increased by 32.79% and, according to the results of the work of the CO for 2005, amounted to 2,374,964 thousand rubles.

In the structure of capital, a significant role is occupied by the "Authorized capital", which in 2005 in the structure of "Capital" amounted to 21.05%, but during the analyzed period there was a decrease by 0.21%. Analyzing the dynamics, it remained unchanged for the analyzed periods and amounted to 500,000 thousand rubles. During the period, there was a significant increase in the item "Funds and profit left at the disposal of KOs" in 2005 compared to 2003 by 17.66% and amounted to 123,848 thousand rubles. The share of this item also increased in the structure of "Capital" by 1.31%. Along with the above mentioned increases, there was also a reduction of 3.69% in the item “Retained earnings”.

Table 9

Capital Structure

change

Authorized capital

Funds and profits left in the distribution of KOs

retained earnings

When analyzing the asset of the bank's balance sheet, it can be concluded that in the structure of the asset an important place is occupied by "Income assets", the share of which for the analyzed period increased by 0.12% and amounted to 84.35%.

Due to the increase in the share of “Income Assets”, there was a reduction in the following items:

Shares of "Immobilization" by 0.38%;

Shares of "Other assets" by 2.01%.

Rice. 3. Capital structure

Also, during the analyzed period, there was an increase in the share of "Liquid Assets" by 2.27% (Table 10).

Table 10

Asset structure

change

liquid assets

earning assets

immobilization

More clearly the structure of "Assets" can be seen in the diagram (Fig. 4).

Rice. 4. Structure of assets

In general, according to the bank's balance sheet, it can be concluded that the bank increased the share of income-producing and liquid assets during the analyzed period, which caused an increase in profit for the analyzed period. This fact indicates a high degree of reliability of JSCB "Lefko - Bank". The negative point in the work of the bank is that during this period there was a reduction in "Retained earnings". In general, the state of the bank for the analyzed period can be assessed as "good".

The next step in the analysis of the financial results of the JSC Bank of the Russian Federation is the analysis of financial ratios.

The analysis of financial ratios can be broken down into the following areas:

Analysis of return on assets;

Asset liquidity analysis;

Analysis of the degree of use of obligations;

Profitability analysis;

Risk analysis of active operations;

Analysis of liabilities;

Profit analysis and percentage margin determination.

Let us consider in more detail each of the above groups of financial indicators of the bank's activities (Table 11).

Table 11

Calculation of coefficients

Name

Return on assets

K2=Profit/A

K3 \u003d Income / A

K4=Profit/Arab

K5=Income/Arab

liquidity of assets

K2=Lact/contributions

K3=Lact/app. Wed

K5=1+2/15+16+17

K6=1+2+3+4/15+16+17

K7=1+2+3+4-15-16/17

degree of utilization of obligations

K2=Arab/Required

K3=Loan debt/customer funds

profitability

K1=Profit/A

K2=Profit/Arab

K3 \u003d profit / capital

Risk of active operations

K1=Reserve/A risky

K2=Net equity/A risky

Liabilities

K1=immobil./Capital

K2 \u003d capital / main capital

Capital adequacy ratios

K1=Capital/A

K2=Capital/Incl.Population

K3=Capital / Bills

K4=Ust fund/capital

Margin relative \u003d (% income -% consumption) / A (A slave)

Analysis of return on assets.

The share of operating assets increases in the balance sheet and reaches the required level (70-90%) of 84.35%, but at the same time, the profitability and profitability ratios of assets increase. This indicates a more efficient use of resources.

Thus, the profitability ratio of assets increased by 0.5 times and amounted to 0.080 in 2005 compared to 2003.

The return on assets ratio increased 1.5 times and amounted to 0.3619.

The profitability ratio of working assets increased in 2005 compared to 2003 by 0.5 times and amounted to 0.0094.

Asset liquidity analysis.

The efficiency of banking activities is accompanied by an increase in liquidity. So the share of liquid assets in the balance sheet increased and reached the level of 0.1433.

The coverage of deposits (customer funds) with liquid assets in 2003 was only 32.11%, while in 2005 it was only 28.31%.

Additional coefficients (calculated using the Shchiborsch method) confirm previous findings, which also indicate an increase in liquidity.

The degree of coverage of customer funds with liquid assets (minus funds of the Central Bank) increased, while in 2003 this coefficient was 0.1955 and in 2005 it was 0.2164.

Analysis of the degree of use of obligations.

The degree of use of liabilities has decreased, as evidenced by the values ​​of the following coefficients:

The ratio of working assets to liabilities decreased and amounted to 1.2740;

The ratio of loan debt to customer funds decreased by 2 times and amounted to 1.7083.

Profitability analysis.

The dynamics of profitability ratios indicates an increase in the efficiency of banking work, because in 2003 all coefficients of this group took positive values. If we compare the values ​​of the coefficients for 2004 and 2005, we can say that:

The ratio of profit to assets slightly increased and amounted to 0.0080;

The ratio of earnings to working assets also increased to 0.024;

Risk analysis of active operations.

The ratio of the provision for possible losses on active operations to the value of active operations decreased and amounted to 0.00000001, which indicates a reduction in the risk of active operations. The decrease in risk is also evidenced by the dynamics of the coefficient characterizing the ratio of net capital to risky assets, as a whole decreased and amounted to 0.3824 in 2005.

Liability analysis.

The immobilization coefficient has a stable downward trend, so during the analyzed period there was a decrease by 1.5 times and amounted to 0.0253, which indicates the inactive stability of own funds to cover non-production costs.

Capital adequacy ratios have increased, which, ceteris paribus, may indicate a reduction in risk.

Profit analysis and percentage margin determination.

The bank's profit has a positive trend, which indicates a good financial condition of the bank.

The relative interest margin decreased over the analyzed period, which indicates a deterioration in the efficiency of the bank's core activities.

Chapter 3

In the economy, the role of non-cash payments for an organization is that they act as a condition for the completion of transactions or the fulfillment of previously accepted obligations, contribute to ensuring the circulation of goods (services) and money that unites the entire economy.

For commercial banks, settlements are one of the main areas of activity, largely serving their prosperity. According to banks, the largest share in the total amount of income is income from the provision of money transfer services. The stability and influx of clients and the mobilization of large and often free resources for active operations depend on the quality of settlement and cash services. Settlement transactions occupy about 2/3 of the entire operating time of banks.

The amount of the client's claims to the bank is reflected in his settlement (current) account. Correspondent accounts of banks already reflect the amount of claims against correspondent banks. The complexity and importance of settlement relationships predetermines the need to establish uniformity through regulation. This requires the development of a unified concept of standardization and certification of banking activities. Within the framework of this concept, as evidenced by international and domestic practice.

The studied JSCB “Lefko-bank” does not have a developed electronic system for accounting for customer accounts and account entries. Basically, all account balances are maintained by operators; manually, this is an additional time investment for bank employees. Perhaps management should develop and introduce new banking technologies for maintaining accounts, for the greatest ease of customer service.

In this case, it is possible to offer JSCB "Lefko - Bank" some measures to facilitate the quality of service:

introduction of new services and improvement of existing ones;

increase in sales of banking products through the introduction of new and improvement of existing ones.

3.1.Introduction to the use of payroll projects Visa, for legal entities

One of the new services that can be offered by JSCB Lefko Bank is the use of Visa salary projects for legal entities.

When using a plastic card, positive aspects can be identified, both for an enterprise (organization) that has entered into an agreement for servicing plastic cards, for employees of this enterprise, and for a bank.

Positive moments for the enterprise:

Crediting money to employees' accounts no later than the next business day after transferring them to the Bank.

Reducing the costs of the enterprise for the payment of wages (costs for cash collection and the work of a cashier are reduced).

No problems of receiving, storing, transporting and issuing cash.

The ability to place an operating cash desk or ATM in your office.

Complete privacy.

Positive moments for employees of the enterprise, served in JSCB "Lefko-bank" by plastic cards:

You can pay for payments, goods and services anywhere in the world.

Cash can be stolen, and the money in the account will remain even if you lose your card.

Accrual on account balances - 5% per annum in rubles, 3% per annum - in foreign currency.

24/7 account access.

Getting discounts in trade and service centers - up to 10%.

Table 12

Name

Minimum initial deposit on the card

Minimum balance on the card

Commission for the production of 1 card

Fee for urgent card issuance (within 2 business days)

Commission for the resumption of settlements in connection with the loss/theft/damage of the card

Commission for the resumption of settlements in connection with the loss of the PIN code

Commission for payment for goods and services

Commission for the operation of withdrawing cash from ATMs and PVN JSCB "Lefko - Bank"

Commission for the operation of withdrawing cash from ATMs and PVN of third-party banks (excluding commissions of other banks)

Bank commission for crediting funds of employees of the enterprise to SCS payroll cards.

Not less than 0.3% of the payable salary

Monthly accrual of interest on the card account (annual interest)

5% - in rubles

3% in foreign currency

7% - in rubles

5% - in foreign currency

Fee for mini-statement at an ATM of a third-party bank

Insurance policy for a cardholder traveling abroad

One of the clients of JSCB "Lefko-bank" is the engineering company "Energotechnika". The staff of which consists of 200 people. With the introduction of Visa plastic cards by JSCB "Lefko - Bank", the results would be as follows.

Advantages for an enterprise using payroll plastic cards (Table 13).

Table 13

The cost and income of the enterprise for the introduction of plastic projects

Income that a company saves when using a PC

Rub. in year

The costs of the enterprise associated with the transition to services. PC

Rub. in year

cashier salary

Card making

Collection costs

Bank commission for money transfer

Savings of the enterprise's funds when using payroll plastic cards per year = 230,300 rubles.

Benefits that the bank will receive when plastic cards are introduced into use (Table 14).

Table 14

Bank income and expenses from plastic projects

Bank income from the introduction of plastic cards

Rub. in year.

Bank expenses on cards

Rub. in year

For making cards

Purchase of equipment

Commission for monthly transfer

Maintenance specialist salary program

Fee for possible renewal of a lost card

Production of plastic cards

Commission for cash withdrawal from ATMs of third-party banks

During the first year of use, the bank incurs some expenses when introducing a new payment system (119,000 - 189,000 \u003d 70,000 rubles), but with further use, the situation changes.

The income received by the bank for the year will be: 109,000 rubles.

The bank's expenses for servicing cards will be: 108,000 rubles.

This can be clearly seen in the diagram, Figure 5, based on the results of the introduction of a bank of plastic cards.

Fig.5. The results of the introduction of salary projects into the work of the bank, for legal entities.

Thus, the introduction of salary projects for legal entities - clients of the bank, will be profitable for the bank and in a year, after the introduction, it will begin to give a positive result.

3.2. Results of the implementation of the "Internet Bank - Client" system

The second measure to improve the quality of service in JSCB "Lefko - Bank" can be proposed to improve the "Bank - Client" system and make the transition to the new "Internet - Bank - Client" Freedom on / off - line system, which provides more opportunities for servicing customer accounts.

The advantages of this system are:

Support for more simultaneously connected users;

Mandatory notification of users about all actions performed by the bank with payment documents;

Better functionality (prompt updating of the regulatory framework, import / export of payment documents with accounting programs 1C, INFIN, Parus).

Table 15

Type of operation

Fare size

Connecting to the system:

Bank - client "on-line"

Bank - client "off - line"

Monthly subscription fee:

Bank - client "on - line"

Bank - client "off - line"

Installing the system on a client computer

Transition from version to version (from on-line to off-line)

Renewal of the contract and transition to service under the "Freedom" system

Is free

It should be noted that the priority for functional development and operational support is the new system "Internet - Bank Client". The Bank may withdraw support for the old system in the near future.

Bank's profit upon transition to the Freedom Bank-Client system

Rub. in year

Expenses associated with the transition to the "Bank-Client" system Freedom

Rub. in year

Connection to the on-line system

Acquisition of the Bank-Client systemFreedom

Table 16 continued

Connection to off-line system

Costs for the salary of tellers serving customers

Installation on a user's computer

Salary of an accountant working with the system

On-line subscription fee

Salary of a specialist installing a system on a client's PC

Off-line subscription fee

Travel expenses

The income received by the bank for the year when switching to the use of the "Internet - Bank - Client" Freedom system will amount to 3,151,336 rubles.

Remote service is one of the priority directions of technological development of JSCB "Lefko-bank" and by the end of 2004. more than 1,900 clients of the bank carried out operations on their accounts using the Bank-Client system. But, it is necessary to focus on the low volume of sales of such services. As the analysis showed, this service is not in mass demand. Bank employees need to actively advertise these services.

An important factor contributing to the development of stable long-term relationships with customers is an integrated approach to service.

In general, if these two projects are put into operation, the bank's profit will increase by 3,152,336 rubles, which is about 2% per year, and may reach 2,546,908.336 thousand rubles in full.

Also, for a more complete study of the needs of clients in the services offered, it is necessary to constantly monitor the movement of the client base, the dynamics of client balances with reference to various groups of accounts, the dynamics of open and closed accounts.

After identifying preferences and inclinations to consume certain banking products, it is important to deploy the banking infrastructure in such a way that it meets the needs of customers to the maximum. Bank managers should strive to take into account the needs of the client as closely as possible and use all the possibilities of the bank to meet them.

Increasing the efficiency of customer service, expanding the range of financial services and introducing new banking technologies will contribute to the sustainable development of both the entire Lefko Bank and the bank's branches located in various regions of Russia, which will ensure convenient and fast payment processing.

Work to improve emerging customer needs should be carried out by the operations department in conjunction with other departments of the bank. At the same time, it is necessary to take into account the banking experience of our country and world banking practice.

For 13 years of experience, JSCB "Lefko-bank" has a stable position in the banking services market. However, there must be continuous improvement of the products and services offered, a flexible and balanced tariff policy, a high level of service, which will ensure a steady growth in the client base in the future and lay the foundation for further development.

CONCLUSION

The organization of cash settlements using non-cash payments is much more preferable than cash payments, since in the first case significant savings on distribution costs are achieved. The widespread use of non-cash payments is facilitated by an extensive network of banks, as well as the interest of the state in their development, in order to study and regulate macroeconomic processes.

Non-cash payments - these are cash payments by entries in bank accounts, when money is debited from the payer's account and credited to the recipient's account. Non-cash payments in the economy are organized according to a certain system, which is understood as a set of principles for organizing non-cash payments, the requirements for their organization, determined by specific business conditions, as well as the forms and methods of payment and the associated workflow.

Any organization makes cash payments both as a buyer and as a seller. The organization also carries out cash settlements with the staff and pays off with the budget and the bank. The totality of all cash payments is the payment turnover . A significant part of the payment turnover is carried out in a non-cash way, i.e. making entries (postings) on bank accounts. Cash is used mainly in the payment turnover, in which the population participates, as well as in settlements for small amounts.

Cashless payments have found wide application in the development of the banking system and have a number of advantages over settlements using cash.

The thesis considers remote service, which is one of the priority areas for the technological development of JSCB "Lefko - Bank".

For a more efficient functioning of the electronic information exchange system for non-cash payments between branches, branches and the head office of JSCB “Lefko-bank” and other credit organizations, active steps are required to connect to the electronic information exchange system.

The analysis carried out in this thesis work shows how effectively non-cash payments are carried out in JSCB "Lefko - Bank" and what are the development prospects, both for this bank and for Russia as a whole. To date, the system of organizing cashless payments continues to function dynamically and develop. But still, it is necessary to focus on the development of the "Bank-Client" system. As the analysis showed, in JSCB "Lefko-Bank" this service continues to gain momentum, but is not in mass demand. Bank employees need to actively advertise these services. Of course, these actions will increase advertising costs, but in the future, customer awareness will increase, which will certainly affect sales.

In general, the organization of non-cash payments directly depends on the quality and organization of the work of the operational department, the cash management department and the bank as a whole. With the correct organization of work, with the introduction of all new products and measures, not only the volume of non-cash transfers will increase, but also the income of the bank as a whole.

Thus, the introduction and development of the system of electronic information exchange, as well as the systems of cashless transfers, which are actively developing, will allow the bank to keep pace with the times, remain in demand, and JSCB "Lefko-bank" to maintain market positions.

The paper analyzes the results of the financial activities of JSCB "Lefko - Bank" for three periods. This analysis showed that in 2005 the bank strengthened its positions in the market and achieved positive results in solving strategic problems. The main factor influencing the positive dynamics of the bank's development was a consistent management policy aimed at building strong and mutually beneficial relationships with the bank's corporate and private clients.

In the thesis work, the goal of the work was fulfilled, to study the organization of cashless payments in JSCB "Lefko - Bank". And also the tasks set were considered, for the study of Russian legislation regulating the organization of non-cash settlements of banks in Russia and the internal banking provisions regulating the activities of JSCB "Lefko - Bank" on the organization of non-cash settlements of the bank, as well as the Charter of the bank were studied. The analysis of the client base of JSCB "Lefko - Bank" was carried out, the paper highlights how payments are made in practice on the accounts of legal entities and individuals, as well as negative and positive aspects in the work of JSCB "Lefko - Bank" in organizing non-cash payments of the bank. The paper identified a number of problems in the organization of non-cash payments in JSCB "Lefko - Bank" and suggested trends towards the development and improvement of the organization of non-cash payments of the bank.

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Civil Code of the Russian Federation, article 855.

Tags: Organization of non-cash payments on the example of a commercial bank Other finance, money, credit

Analysis of general indicators of the payment system of the Bank of Russia.

The payment system of the Bank of Russia is a systemically important payment system, it is defined as one of the key mechanisms for implementing monetary and budgetary policy in the Russian Federation and plays an important role in ensuring the financial stability of the country. Payments are made through the payment system of the Bank of Russia, constituting a significant in terms of quantity and a predominant in volume share of payments made through the payment system of Russia.

Based on the data published by the Central Bank of the Russian Federation (Table 1 Bulletin of Banking Statistics No. 12 (223), p. 142), one can trace the change in the number and volume of payments attributable to the Central Bank of the Russian Federation in the period from 2008 to 2010.

Table 1 - General indicators of payments made through the payment system of the Bank of Russia in 2008-2010

Periods, years	Payments in the payment system of the Russian Federation	Payments passing through the payment system of the Central Bank of the Russian Federation	The share of payments by the Central Bank of the Russian Federation in the total volume of payments
Quantity, thousand units	Volume, billion rubles	Quantity, thousand units	Volume, billion rubles	In count, %	By volume, %

Analysis of Table 2 Analysis of indicators of the BR payment system. allows you to track the dynamics of changes in the number and volume of payments that have passed through the payment system of the Bank of Russia. In the period from 2008 to 2010, there was an overall increase in the number of payments made through the payment system of the Bank of Russia by 118,864.2 thousand units, which amounted to 12.64% compared to 2008, and the volume of payments by 137,078.9 billion rubles, which amounted to 26.55% compared to 2008. A significant increase in the number and volume of payments is observed in 2010: the number of payments increased by 116,036.2 thousand units compared to 2009 and by 118,864.2 thousand units compared to 2008, the growth rate was 12.31% and 12.64 % respectively. The volume of payments made by the payment system of the Bank of Russia in 2010 increased by 43,487.2 billion rubles compared to 2009 and by 137,078.9 billion rubles compared to 2008, the growth rate was 7.13% and 26.55%, respectively.

Table 2 - Analysis of the dynamics of the number and volume of payments made by the payment system of the Bank of Russia in 2008-2010

Periods, years	Indicators of the dynamics of the number and volume of payments of the BR Payment System
Name of the analyzed indicator	Absolute increase in chain, thousand units	Absolute base growth, billion rubles	Chain growth rate, %	Growth rate Base, %	Chain growth rate, %	Growth rate Basic, %
	Number of payments
Volume of payments
	Number of payments
Volume of payments
	Number of payments
Volume of payments

In addition to an increase in the number and volume of payments made through the payment system of the Bank of Russia, there is an increase in their share in the payment system of the Russian Federation. According to the data of tables 1 and 3 Analysis of the dynamics of the share of payments of the BR payment system. (Appendix 8), there is an increase in the share of payments, both in terms of quantity and volume. The share of payments that passed through the BR payment system in 2010 amounted to 36.61% of the total number of payments in the payment system of the Russian Federation, thus, the share of the number of payments increased by 5.76% compared to 2009 and by 8.32% compared to 2008. The volume of payments that passed through the BR payment system in 2010 amounted to 80.45% of the total volume of payments in the payment system of the Russian Federation, thus, the share of payments increased by 15.74% compared to 2009 and by 37.44% compared to 2008.

During the period 2008-2010, there was a change in the average daily indicators of the number and volume of payments (Table 4 BR Annual Report 2010, p. 56.).

Table 4 - Sizes of the average daily number and volume of payments passed through the BR payment system in 2008-2010

Based on the analysis given in Table 5 Analysis of the dynamics of the average daily indicators of the BR payment system. (Appendix 9), the average daily number of payments in 2010 amounted to 2901.31 thousand units, which is 317.91 thousand units more than in 2009 and 325.66 thousand units more than in 2008, the increase was 12.31% and 12.64% respectively. The average daily volume of payments in 2010 was 1,790.01 billion rubles, which is 119.14 billion rubles more than in 2009 and 375.56 billion rubles than in 2008. The increase in average daily volumes was 7.13% and 26.55% respectively.

The study allows us to conclude that in the period 2008-2010 there was an increase in both the number and volume of payments made by the payment system of the Bank of Russia, and the volume of payments to a greater extent. There was also an increase in the share of payments made by the Central Bank in the total mass of payments made by the payment system of the Russian Federation, in addition, the average daily indicators of payments made increased.

Analysis of payment processing technologies used in the payment system of the Bank of Russia.

According to the data published by the Central Bank of the Russian Federation, payments in the payment system of the Bank of Russia are made using electronic and paper technologies (Table 6 Bulletin of Banking Statistics No. 12 (223), p. 143.). The analysis of these data is presented in Table 7. Analysis of the technology of making payments in the BR system. (Appendix 10), it allows you to identify the dynamics of the use of payment technologies, to determine the most preferable of them. According to the analysis, the number of settlements made using electronic technology in 2010 amounted to 1058.0 million units, which is equal to 99.92% of the total number of payments made by the payment system of the Bank of Russia. The increase in the number of payments using electronic technology amounted to 116.7 million payments compared to 2009 and 121.0 million payments compared to 2008, an increase of 12.40% and 12.91%, respectively.

Table 6 - Technologies for making payments through the payment system of the Bank of Russia in 2008-2010

The volume of payments using electronic technology in 2010 amounted to 652.6 trillion. rubles, which is equal to 99.92% of the total volume of payments made by the payment system of the Bank of Russia. The volume of payments using electronic technology increased by 43.6 trillion. rubles compared to 2009 and by 138.5 trillion. rubles compared to 2008, the increase was 7.16% and 26.94%, respectively.

The reverse situation was observed with the use of paper technology for making payments. The number of settlements made using paper technology remained insignificant and in 2010 amounted to 0.9 million units, which is equal to 0.08% of the total number of payments made by the payment system of the Bank of Russia. The decrease in the number of payments using paper technology amounted to 0.7 million payments compared to 2009 and 2.2 million payments compared to 2008, 12.40% and 12.91%, respectively.

The volume of payments using paper technology also remained minimal compared to electronic payments and in 2010 amounted to 0.7 trillion. rubles, which is equal to 0.11% of the total volume of payments made by the payment system of the Bank of Russia. The volume of payments using electronic technology decreased by 0.2 trillion. rubles compared to 2009 and by 1.5 trillion. rubles compared to 2008, the decrease was 22.22% and 68.18%, respectively.

Thus, in the payment system of the Bank of Russia, there is an almost complete rejection of the use of paper technology, which significantly slows down and complicates the settlement procedure, and an increase in the share of settlements based on the use of electronic technology, which allows settlements to be carried out continuously throughout the country.

Analysis of settlement systems used by the Central Bank of the Russian Federation.

The payment system of the Bank of Russia serves both clients of its payment system - credit institutions, and organizations that are not credit institutions. Indicators of the number and volume of payments by credit institutions made by the payment system of the Bank of Russia are given in Table 8 Bulletin of Banking Statistics No. 12 (223), pp. 144-145. period 2008-2010, which is presented in tables 9. Analysis of the number of payments by credit institutions made by the BR. (Appendix 11) and 10 Analysis of the volume of payments by credit institutions made by the BR. (Appendix 12). According to this analysis, the bulk of payments made by the Central Bank for servicing credit institutions, both in terms of the number and volume of payments, are made at the level of intra-regional electronic settlements, the share of which in the total set of payments in 2010 amounted to 77.37% in terms of the number of payments. and 68.00% by volume (Table 11 Analysis of the share of payments by credit institutions made by BR.).

Table 8 - Payments by credit institutions made by the BR payment system in 2008-2010

At the end of the reporting period
Number of payments, million units	The amount of payments billion rubles	Number of payments, million units	The amount of payments billion rubles	Number of payments, million units	The amount of payments billion rubles	Number of payments, million units	The amount of payments billion rubles

At the same time, it should be noted that despite the increase in the number and volume of intra-regional electronic settlements, which in 2010 amounted to 66.7 million units in number and 21,645.2 billion rubles in volume compared to 2008, the share of these settlements in the total payments declined throughout the period under review. Compared to 2008, the share of intra-regional settlements decreased in 2009 by 0.66% in terms of the number of payments and by 11.04% in terms of volume, in 2010 - by 2.68% and 14.00%, respectively.

First of all, this was caused by an increase in the share of interregional electronic payments, the increase in the share of which in 2009 and 2010 amounted to 0.8% and 2.91% in terms of the number of payments compared to 2008, and a significant increase in the share of bank electronic urgent payments, which amounted to 2009 and 2010 17.08% and 19.06% in terms of the volume of settlements compared to 2008. In addition, bank electronic urgent payments are characterized by the highest growth rate, which amounted to 950% and 3233.33% in terms of the number of settlements and 5074.21% and 6078.87% in terms of the volume of payments in 2009 and 2010, respectively, compared to 2008.

Table 11 - Share of settlement systems used by the Bank of Russia for servicing credit institutions in 2008-2010

At the end of the reporting period	Intra-regional electronic payments	Interregional electronic payments	System of bank electronic urgent payments	Settlements with the use of advice notes based on the use of paper technology
	Share in total payments	Share in the total number of payments	Share in total payments	Share in the total number of payments	Share in total payments	Share in the total number of payments	Share in total payments

In addition to the VER, MER, and BESP systems discussed above, the Bank of Russia used paper-based settlements using advice letters. The number and volume of settlements using this technology continuously decreased over the period from 2008 to 2010 and in 2010 amounted to 0.9 million units and 721.0 billion rubles, respectively. The decrease amounted to 0.8 million units and 2.2 million units compared to 2009 and 2008 in terms of the number of settlements and 166.9 billion rubles and 1494.9 billion rubles in terms of volume. The share of these calculations in the total mass also remained insignificant and amounted to less than 0.5% both in terms of the number and volume of calculations.

The second category of clients of the Bank of Russia are organizations that are not credit. The indicators of settlements with these clients are presented in Table 12 Bulletin of Banking Statistics No. 12 (223), p. 146.

An analysis of these indicators is presented in Table 13 of the BR Annual Report for 2010, p. 49 (Appendix 13). According to this analysis, in 2008-2010, payments using payment orders and letters of credit were most widespread, which in 2010 accounted for 99.99% of the total number of payments made and almost 100% of the total volume of payments.

Table 12 - Payments made by non-bank customers through the BR payment system in 2008-2010

Periods, years	General payment indicators	Payments using payment orders and letters of credit	Payments posted using payment requests and collection orders
Electronic payments	Paper calculations
Number of payments, million units	The amount of payments billion rubles	payments, million units	The amount of payments billion rubles	Number of payments, million units	payments, billion rubles	Number of payments, million units	The amount of payments billion rubles

In the period under review, there was a decrease in the share of payments using paper technology of settlements: in 2010 this share amounted to 4.40% in terms of the number and 2.65% in terms of the volume of settlements, that is, it decreased by 0.65% and 1.60% in terms of the number and by 0.43% and 4.32% in volume relative to 2009 and 2008, respectively.

At the same time, an increase in the share of payments using electronic technologies was observed: in 2010 it amounted to 95.59% of the total number and 97.34% of the total volume of payments (table 14 BR Annual Report for 2010, p. 23.), i.e. increased by 0.65% and 1.62% in terms of quantity and by 0.43% and 4.31% in terms of volume compared to 2009 and 2008, respectively.

At the same time, it should be noted that during the period 2008-2010 there was an increase in the number and volume of settlements using electronic technologies: the increase in 2010 amounted to 11.4 million units and 26.9 million units in number and 4610.4 billion. rubles 12477.1 billion rubles in terms of volume relative to 2009 and 2008. Accordingly, the number of settlements by payment orders and letters of credit increased by 7.22% and 18.88% compared to 2009 and 2008, and the volume of settlements - by 8.16% and 25.66% compared to 2009 and 2008.

Table 14 - The share of payment instruments in the total amount of payments made by the BR payment system in 2008-2010

In the total volume of payments made by the Central Bank of the Russian Federation (Table 15 Analysis of the forms of settlements carried out by the BR payment system, Appendix 14), payments by credit institutions prevail, the share of which in 2010 amounted to 85.66% in terms of number and 91.25% in terms of the volume of payments.

The analysis of non-cash settlements carried out by the Central Bank in 2008-2010 indicates their growing importance in the payment system of the Russian Federation, an increase in the number and volume of these payments, the emergence of new forms and systems of settlements, such as bank orders, a system of banking electronic urgent payments. The payment system of the Bank of Russia itself is dominated by settlements for servicing clients that are credit institutions, and with the predominant use of electronic settlement technologies focused on continuous payments throughout the country.

It is difficult to imagine the normal functioning of the economy without a system of settlements between business entities, ensuring the reliability and timeliness of payments. In the calculations and payments that are carried out by banking institutions, almost all types of economic relations in society are reflected.

The role of banks in the organization of non-cash payments characterizes the volume of payment turnover and its structure according to the forms of non-cash payments. In this paper, an analysis will be made of the use of non-cash payments by client enterprises of the Kramatorsk branch of CB "Privatbank".

Forms of non-cash payments differ from each other by the type of settlement document used and the procedure for its turnover. Currently, non-cash payments between economic agencies can be made in the following forms: payment orders, payment requests-orders, checks, letters of credit, bills of exchange, collection orders (orders).

The use of one or another form of payment is determined taking into account the peculiarities of economic relations between enterprises and organizations and the conditions for the fulfillment by economic agencies of their monetary obligations to each other.

Since settlements by checks are currently practically not used in economic practice, we will consider the use of payment orders, payment requests-orders, bills of exchange, letters of credit and settlements with plastic cards in non-cash circulation. In the analysis, we will consider the debit payment turnover for the Kramatorsk branch of CB "Privatbank" for 2001, 2002, 2003.

Table 1 - The structure of the debit payment turnover of the Kramatorsk branch of CB "Privatbank" according to the forms of non-cash payments for 2001

Table 2 - The structure of the debit payment turnover of the Kramatorsk branch of CB "Privatbank" according to the forms of non-cash payments for 2002

Table 3 - The structure of the debit payment turnover of the Kramatorsk branch of CB "Privatbank" according to the forms of non-cash payments for 2003

It can be seen from the given data that during the entire analyzed period, the dominant position in the choice of forms of settlement by enterprises serving the bank institution is occupied by payment orders. The widespread use of payment orders is due to the fact that this form of payment reduces the time of their completion and document flow, brings the time of delivery of goods and payment as close as possible, speeds up the turnover of funds, and allows the payer to pre-check the quality of paid goods and services. The prevailing use of payment orders in non-cash circulation is evidenced by the increase in the share of payment orders from 95.79% in 2001 to 97.75% in 2002 and 97.58% in 2003, with an increase in the total payment turnover. There are no payment requests of the order in the analyzed period.

Over the period under review, it can be seen that payments with plastic cards are increasing quantitatively at a rapid pace, but still they have not yet received a fairly wide distribution. Their share in the calculations of enterprises remains approximately at the same level. The share of plastic cards was 0.09% in 2001, 0.31% in 2002 and 0.68% in 2003.

At the same time, there is a decrease in the share of use of payment requests - orders in non-cash circulation. One of the reasons for this decrease can be called a change in the current legislation in 1998 in terms of the procedure for undisputed collection and without acceptance debiting funds from the accounts of enterprises and organizations. In accordance with the current legislation for 1998, the basis for an indisputable collection and without acceptance write-off was:

Decree of the President of Ukraine dated June 25, 1993 No. 235/93 “On measures to improve payments for products and services of utilities, energy, water supply and sewerage enterprises”;

decisions of courts and arbitration courts;

Article 48 of the Law of Ukraine "On Banks and Banking Activities";

Article 8 of the Arbitration Procedure Code of Ukraine on writing off in an indisputable manner the amount recognized by the debtor at the request of the applicant;

Decree of the Cabinet of Ministers of Ukraine dated January 21, 1993 No. 8-93 “On the collection of taxes and non-tax payments that have not been paid on time”;

Law of Ukraine "On Transport" article 7 dated 10.11.94 on direct debiting of funds from consumers of transport services;

Decree of the President of Ukraine dated March 17, 1995 No. 237/95 “On measures to improve payments for the services of the State Security Service under the Ministry of Internal Affairs of Ukraine”;

accounts payable for energy resources and repayment of loans received for their payment.

In 1998 the procedure for indisputable collection and without acceptance debiting of funds from the client's accounts has changed. In connection with the release of the Law of Ukraine "On Amendments to the Civil Code of the Ukrainian SSR" dated December 03, 1996, without the consent of legal entities and individuals - business entities, debiting funds that are on their bank accounts is not allowed, except for cases established by laws Ukraine, as well as by the decision of the court, the arbitration court and the writ of execution of notaries.

In this regard, payments for products and services not specified in the laws of Ukraine began to be made using payment orders and payment requests-orders.

In 2000, the range of payments collected in an indisputable and non-acceptance manner was significantly narrowed, which is confirmed by a sharp reduction in the share of settlements by payment claims in the total debit payment turnover of a bank branch.

In the period analyzed by us, settlements with plastic cards remained approximately at the same level in terms of the share in the total amount of debit payments in 2001, 2002, 2003 - 0.09%, 0.31%, 0.68%, - however, in terms of the number of payments, plastic cards - 981, 3643, 11716 - the use of this form of non-cash payments has increased.

Analyzing non-cash settlements of the Kramatorsk branch of CB "Privatbank" according to the forms used in settlements with its debtors and creditors, it should be noted that clients of the Kramatorsk branch of CB "Privatbank" during the entire analyzed period, both in payments for goods and in non-commodity payments, used only payment orders. The absence of collection orders in settlements on non-commodity transactions indicates that the clients of the Kramatorsk branch of CB "Privatbank" timely fulfilled their financial obligations to the budget and other financial obligations.

At the same time, payments from debtors (buyers) for clients of the Kramatorsk branch of CB "Privatbank" were received by transfers by debtors using payment orders, and also, in a smaller amount, were paid by promissory notes. In settlements with individual debtors for clients of the Kramatorsk branch of CB Privatbank, letters of credit are used. The ratio of forms of non-cash payments, for return payments for clients of the Kramatorsk branch of CB "Privatbank" is evidenced by the data in table 4.

Table 4 - Structure of reciprocal payments by forms of non-cash payments in 2001-2003

Based on the data in Table 4, it can be concluded that the forms of settlements used in reciprocal payments to clients of the Kramatorsk branch of CB "Privatbank" have approximately the same structure as in the settlements of clients of the Kramatorsk branch of CB "Privatbank" for goods, services and when fulfilling financial obligations. This can be clearly seen in Figure 1.

Figure 1 - Distribution of reciprocal payments by share

In the organization of non-cash payments, it is important not only to reflect payments on bank accounts of enterprises, but also to transfer information about a payment in one bank to the recipient of funds in another bank. It is carried out with the help of interbank settlements.

Interbank settlements are a system for making and regulating payments for monetary claims and obligations that arise between banking institutions in the course of their activities. Only on the basis of settlements between different banks and institutions, it is possible to complete the

couples in the national economy: between enterprises, with financial authorities, off-budget funds, and so on.

With the transition on January 1, 1994 of all banks in Ukraine to the system of electronic interbank settlements (electronic payment system - SEP), all interbank settlements began to be carried out within one day. In this case, the funds are debited on the day the documents are received by the bank, if they were received during the operating hours, on the next day - if after the operating hours. All information in the electronic payment system is securely protected from unauthorized access. The completeness of interbranch settlements is controlled by the regional department of the NBU and the Central Clearing House.

The document flow for banking operations is a sequential movement of payment documents from the moment they are filled out to the completion of operations for a working day. Proper and accurate organization of the workflow ensures: timely execution of operations, the effectiveness of banking control, the acceleration of the turnover of funds in settlements, fast and high-quality customer service, the normal working hours of the bank's accounting and operating apparatus. To do this, it is necessary to consider the passage of documents from the moment they are debited from the payers' accounts and until the funds are credited to the recipients' accounts.

First, let's look at the block diagram of the branch's payments.

In accordance with the above scheme, the passage of payments in the branch can be conditionally divided into three stages:

A - formation of input information by manual typing, receiving by e-mail;

B - linking incoming documents to an array of open accounts (reversal) and their payment with the appropriate modification of the main databases;

C - formation of output information in the form of data for the NBU RP, various types of reporting.

As can be seen from the diagram, the input information, in the form of documents received by the department, is formed from various sources. Let's consider them sequentially.

Documents are entered with the operator's layouts from the "Operator's workplace" menu. The "Bank" complex provides the ability to input using the following layouts:

• 1 layout: Documents in one institution of the bank.
• 2 layout: Documents on initial operations.
• 3 layout: Documents on response operations.
• 4 layout: Cash documents.
• 5 layout: Input on off-balance accounts.
• 6 layout: Input on off-system accounts.

Input of documents can be carried out in a batch mode by an operator or document-by-document operator.

Input of documents by tellers is carried out with the help of a special Universal Input program from the AWS menu "Workstation of teller".

Documents received by email. The following output information is generated from the NBU Clearing House to the bank branch:

files containing response documents for this bank are generated;

from the array of paid documents and according to the NBU RC balance, extracts of the main subcorrespondent accounts are formed for all participants in the settlements.

The database structures of the complex are closed from the user, that is, there is no possibility to modify them directly. But there is a special gateway with which you can convert information into ODB, which will be perceived and processed accordingly.

When a branch works through the Settlement Chamber of the NBU of Ukraine, files containing an array of paid documents are generated during the bank's business day and sent to the NBU RC.

The Clearing House of the NBU of Ukraine is a bank and has its own IFO code. Thus, correspondent accounts of other banks are opened in the NBU RP and funds are credited or debited from these accounts. The main task of the NBU RP is the transit of payments from banks included in the settlement scheme through the NBU SEP. Therefore, the initiators of all paid documents in the NBU RP are other banks, and the production of initial documents in the NBU RP is not provided.

All paid documents from all banks participating in settlements are collected in the NBU RP, credited or debited from the correspondent account and sent to the beneficiary's bank.

The presence in the NBU RP of all paid documents allows you to control the payment of all documents in banks.

Two accounts are opened in the NBU RP for each bank-participant of settlements, the main and technical correspondent account. In the balance sheet of each bank participating in settlements through the NBU RP, one correspondent account is opened for settlements with other participants in electronic payments, coinciding in number with the main account of this bank in the NBU RP, except for the control category.

Each document gives rise to two entries in the NBU RP, conventionally named "first" and "second":

With the “first” posting, the amount is transferred from the main subcorrespondent account of the sending bank to the technical subcorrespondent account of the recipient bank.

With the “second” posting, the amount is transferred from the technical account to the main subcorrespondent account of the recipient bank.