NOTE

ABOUT ORDER

CASH OPERATIONS BY LEGAL ENTITIES

AND SIMPLIFIED ORDER OF CASH OPERATIONS

INDIVIDUAL ENTREPRENEURS AND SUBJECTS

SMALL BUSINESSES

1. This Instruction on the basis of the Federal Law of July 10, 2002 N 86-FZ "On the Central Bank Russian Federation(Bank of Russia) "(Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art.2426; N 30, Art.3101; 2006, N 19, Art.2061; N 25, Art.2648; 2007, N 1, Art.9, Art.10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Art. 4982; N 52, Art. 6229, Art. 6231; 2009, N 1, Art. 25 ; N 29, Art. 3629; N 48, Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, Art. 3873; N 43, Art. 5973; N 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; N 30, Art. 4084; N 49, Art. 6336; N 52, Art. 6975) determines the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter - cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions walkie-talkies by individual entrepreneurs and small businesses.

For the purposes of this Direction, small businesses are understood as legal entities classified in accordance with the conditions established by Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium-Sized Businesses in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, No. 31, Art.4006; N 43, Art. 5084; 2008, N 30, Art. 3615, Art. 3616; 2009, N 31, Art. 3923; N 52, Art. 6441; 2010, N 28, Art. 3553 ; 2011, N 27, Art. 3880; N 50, Art. 7343; 2013, N 27, Art. 3436, Art. 3477; N 30, Art. 4071; N 52, Art. 6961), to small businesses, in including microenterprises.

When conducting cash transactions, recipients of budget funds are guided by this Directive, unless otherwise specified by a regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter referred to as cash transactions), a legal entity by an administrative document establishes the maximum allowable amount of cash that can be stored in a place for conducting cash transactions determined by the head of the legal entity (hereinafter - cash desk), after displaying the cash balance amount at the end of the working day in the cash book 0310004 (hereinafter - the cash balance limit).

A legal entity independently determines the limit on the balance of cash in accordance with the appendix to this Directive, based on the nature of its activities, taking into account the volume of receipts or volumes of cash withdrawals.

A paying agent carrying out activities in accordance with the Federal Law of June 3, 2009 N 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (Collected Legislation of the Russian Federation, 2009, N 23, Art. 2758; N 48, Art.5739; 2010, N 19, Art.2291; 2011, N 27, Art. 3873) (hereinafter - the paying agent), a bank paying agent (subagent) operating in accordance with Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Collected Legislation of the Russian Federation, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - bank payment agent (subagent), when determining the cash balance limit, cash accepted in the course of the activities of a paying agent, bank payment agent (subagent) is not taken into account.

A division of a legal entity, at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate division) is equipped, depositing cash to a bank account opened for a legal entity with a bank, the limit on the balance of cash is established in the manner prescribed by this Instruction for a legal entity ...

A legal entity, which includes separate subdivisions that donate cash to the cash desk of a legal entity, determines the cash balance limit, taking into account the cash balance limits set by these separate subdivisions.

A copy of the administrative document on the establishment of a cash balance limit for a separate subdivision is sent by a legal entity to a separate subdivision in the manner prescribed by the legal entity.

A legal entity keeps cash in bank accounts in excess of the cash balance limit set in accordance with paragraphs two to five of this clause, which is free cash.

The accumulation of cash by a legal entity in excess of the established limit on the balance of cash is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out forms of federal state statistical observation, in the payroll and payments of a social nature (hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays in the case of a legal entity conducting cash transactions on these days.

In other cases, the accumulation of cash by a legal entity at the cash desk in excess of the established limit on the balance of cash is not allowed.

Individual entrepreneurs, small businesses may not set a limit on the balance of cash.

3. An authorized representative of a legal entity transfers cash to a bank or to an organization included in the Bank of Russia system that carries out cash transportation, cash collection, operations for receiving, counting, sorting, forming and packing cash of bank customers (hereinafter referred to as the organization, included in the system of the Bank of Russia), for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, deposit cash at the cash desk of a legal entity or a bank, or to an organization that is part of the Bank of Russia system, for crediting their amounts to the bank account of a legal entity.

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as a senior cashier).

Cash transactions can be carried out by the manager.

A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware.

ConsultantPlus: note.

The fifth paragraph of clause 4 comes into force on January 1, 2015 (clause 8.1 of this document).

Software and hardware, the design of which provides for the acceptance of Bank of Russia banknotes, must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes, the list of which is established by a Bank of Russia regulation.

4.1. Cash transactions are drawn up by cash receipts 0310001, cash receipts 0310002 (hereinafter referred to as cash documents).

Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, cash documents may not be drawn up.

4.2. Cash documents are drawn up:

chief accountant;

an accountant or other official (including a cashier) specified in the administrative document, or an official of a legal entity, an individual with whom contracts for the provision of accounting services have been concluded (hereinafter referred to as the accountant);

the head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, the cash documents are signed by the head.

4.4. The cashier is supplied with a seal (stamp) containing (containing) details confirming the execution of a cash transaction (hereinafter - a seal (stamp), as well as samples of signatures of persons authorized to sign cash documents.

In the case of conducting cash transactions and drawing up cash documents by the head, samples of signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, cash transfer operations between the senior cashier and cashiers during the working day are reflected by the senior cashier in the accounting book of funds received and issued by the cashier 0310005, indicating the amount of cash transferred. Entries in the accounting book of funds received and issued by the cashier 0310005 are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

4.6. Cash received at the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank payment agent (subagent), and cash issued from the cash desk, shall be recorded by a legal entity in the cash book 0310004.

A paying agent, a bank paying agent (subagent) for accounting for cash received in the course of the activities of a paying agent, a bank paying agent (subagent), maintains a separate cash book 0310004.

Entries in the cash book 0310004 are made by the cashier for each incoming cash order 0310001, cash outflow order 0310002, drawn up accordingly for received, issued cash (full posting to the cash desk of cash).

At the end of the working day, the cashier verifies the data contained in the cash book 0310004 with the data of the cash documents, displays the amount of the cash balance in the cash book 0310004 and signs it.

Entries in the cash book 0310004 are checked against the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who carried out the said reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book 0310004 are not made.

Separate subdivisions transfer to the legal entity a copy of the cash book sheet 0310004 in the manner prescribed by the legal entity, taking into account the time period for the legal entity to draw up accounting (financial) statements.

Control over the maintenance of the cash book 0310004 is carried out by the chief accountant (in his absence - by the head).

If individual entrepreneurs, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, they may not keep cash book 0310004.

4.7. The documents provided for by this Directive can be drawn up on paper or in electronic form.

Documents in hard copy are drawn up by hand or using technical means designed for information processing, including a personal computer and software (hereinafter referred to as technical means), and signed with handwritten signatures. In documents drawn up on paper, with the exception of cash documents, it is allowed to make corrections containing the date of the correction, surnames and initials, as well as the signatures of the persons who issued the documents to which the corrections were made.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signatures" (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2012, N 29, Art. 3988; 2013, N 14, Art. 1668; N 27, Art. 3463, Art. 3477). It is not allowed to make corrections to documents drawn up in electronic form after the signing of these documents.

The storage of documents issued on paper or in electronic form is organized by the head.

5. Acceptance of cash by a legal entity, individual entrepreneur, including from a person with whom an employment contract or a civil law contract (hereinafter referred to as an employee) has been concluded, is carried out according to cash receipts 0310001.

5.1. Upon receipt of an incoming cash order 0310001, the cashier checks the signature of the chief accountant or accountant (if they are absent, the signature of the head) and its compliance with the sample, except for the case provided for in paragraph two of subparagraph 4.4 of paragraph 4 of this Direction, checks the compliance of the amount of cash affixed in figures, the amount of cash in words, the availability of supporting documents listed in the cash receipt voucher 0310001.

The cashier accepts cash on a sheet-by-sheet basis.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier verifies the amount indicated in the receipt cash voucher 0310001 with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount specified in the cash receipt order 0310001, the cashier signs the cash receipt order 0310001, puts on the receipts to the cash receipt order 0310001 issued to the cash depositor, an imprint of the seal (stamp) and gives him the indicated receipt to the cash receipt order 0310001.

If the deposited amount of cash does not correspond to the amount indicated in the receipt cash voucher 0310001, the cashier invites the depositor of cash to bring in the missing amount of cash or returns the amount of cash that was deposited in excess. If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash. The cashier crosses out the receipt cash order 0310001 and transfers it to the chief accountant or accountant (if they are absent, to the head) for re-issuing the cash receipt order 0310001 for the actual amount of cash deposited.

5.2. Receipt cash order 0310001 can be drawn up at the end of cash transactions on the basis of a control tape withdrawn from cash register equipment, strict reporting forms equated to a cash register receipt, other documents provided for by Federal Law of May 22, 2003 N 54-FZ "On the application cash registers for cash settlements and (or) settlements using payment cards "(Collected Legislation of the Russian Federation, 2003, N 21, Art. 1957; 2009, N 23, Art. 2776; N 29, Art. 3599; 2010, N 31, Art.4161; 2011, N 27, Art. 3873; 2012, N 26, Art. 3447; 2013; N 19, Art. 2316; N 27, Art. 3477; N 48, Art. 6165) , for the total amount of accepted cash, excluding the amounts of cash accepted in the course of the activities of a paying agent, bank payment agent (subagent).

A paying agent, a bank paying agent (subagent) for the total amount of cash received in the course of the activities of a paying agent, a bank paying agent (subagent), in the manner provided for in paragraph one of this subparagraph, draws up a separate cash receipt order 0310001.

5.3. Acceptance of cash at the cash desk of a legal entity, handed over by a separate subdivision, is carried out in the manner prescribed by the legal entity, according to the incoming cash order 0310001.

6. Cash withdrawal is carried out according to cash outflow vouchers 0310002.

The issuance of cash for payment of wages, scholarships and other payments to employees is carried out according to cash outflow orders 0310002, payroll 0301009, payroll 0301011.

6.1. Upon receipt of an expense cash order 0310002 (payroll 0301009, payroll 0301011), the cashier checks the signature of the chief accountant or accountant (if they are absent, the signature of the head) and its compliance with the sample, except for the case provided for in paragraph two of subparagraph 4.4 of paragraph 4 of this Instruction, the correspondence between the amounts of cash in figures and the amounts in words. When issuing cash on the cash outflow order 0310002, the cashier also checks the availability of supporting documents listed in the cash outflow order 0310002.

The cashier issues cash after identifying the recipient of cash according to the passport or other identity document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter - the identity document), or according to the power of attorney and identity document presented by the recipient of cash. Cash is issued by the cashier directly to the recipient of cash indicated in the cash outflow order 0310002 (payroll 0301009, payroll 0301011) or in a power of attorney.

When dispensing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash outflow voucher 0310002, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; the compliance of the surname, name, patronymic (if any) of the authorized person, the data of the identity document with the data of the identity document presented by the authorized person, specified in the power of attorney and the cash voucher 0310002. In the payroll 0301009 (payroll 0301011), before the signature of the person entrusted with the receipt of cash, the cashier makes an entry "by proxy". The power of attorney is attached to the cash outflow order 0310002 (payroll 0301009, payroll 0301011).

In the case of issuing cash under a power of attorney issued for several payments or to receive cash from different legal entities, individual entrepreneurs, copies of it are made, which are certified in the manner prescribed by the legal entity, the individual entrepreneur. A certified copy of the power of attorney is attached to the cash outflow order 0310002 (payroll 0301009, payroll 0301011). The original power of attorney (if any) is kept by the cashier and at the last cash withdrawal is attached to the cash outflow order 0310002 (payroll 0301009, payroll 0301011).

6.2. When dispensing cash on the cash outflow order 0310002, the cashier prepares the amount of cash to be issued and transfers the cash outflow order 0310002 to the cash recipient for signing.

The cashier recalculates the amount of cash prepared for issuance in such a way that the recipient of cash can observe his actions, and gives the recipient cash in a sheet-by-sheet, piecewise calculation in the amount specified in the cash outflow order 0310002.

The cashier does not accept claims on the amount of cash from the recipient of cash, if the recipient of cash has not verified the correspondence of the amounts of cash indicated in figures with the amounts in words in the cash outflow voucher 0310002 and has not counted, under the supervision of the cashier, one-by-one, the cash received by him ...

After the cash is dispensed on the cash outflow order 0310002, the cashier signs it.

6.3. To issue cash to an employee against a report (hereinafter referred to as the accountable person) for expenses related to the implementation of the activities of a legal entity, an individual entrepreneur, an expense cash order 0310002 is drawn up according to a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and about the period for which cash is issued, the signature of the manager and the date.

The accountable person is obliged, within a period not exceeding three working days after the day of expiration of the period for which the cash was issued against the account, or from the day of going to work, to present to the chief accountant or accountant (in their absence, to the head) an advance report with the attached supporting documents. The check of the advance report by the chief accountant or accountant (in their absence - by the head), its approval by the head and the final calculation of the advance report are carried out within the time period established by the head.

The issuance of cash against the report is carried out subject to the full repayment of the debt by the accountable person for the amount of cash previously received for the report.

6.4. Issuance from the cash desk of a legal entity to a separate subdivision of cash necessary for conducting cash transactions is carried out in the manner prescribed by the legal entity, according to the cash outflow order 0310002.

6.5. The amount of cash intended for payment of wages, scholarships and other payments is established in accordance with the payroll 0301009 (payroll 0301011). The term for issuing cash for these payments is determined by the head and indicated in the payroll 0301009 (payroll 0301011). The duration of the period for issuing cash for salary payments, scholarships and other payments may not exceed five working days (including the day of receipt of cash from the bank account for the indicated payments).

The issuance of cash to the employee is carried out in the manner provided for in paragraphs one - three of subparagraph 6.2 of this paragraph, with the employee's signature on the payroll 0301009 (payroll 0301011).

On the last day of the issuance of cash intended for payment of wages, scholarships and other payments, the cashier in the payroll 0301009 (payroll 0301011) affixes a seal (stamp) or makes the entry "deposited" opposite the names and initials of employees who are not cash withdrawal was carried out, calculates and writes in the final line the amount of actually issued cash and the amount to be deposited, compares the indicated amounts with the total amount in the payroll 0301009 (payroll 0301011), puts his signature on the payroll 0301009 ( payroll 0301011) and submits it for signing to the chief accountant or accountant (in their absence, to the head).

For the actually issued amounts of cash on the payroll 0301009 (payroll 0301011), a cash outflow order 0310002 is drawn up.

7. Measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by a legal entity, an individual entrepreneur.

8. This Directive is subject to official publication in the Bank of Russia Bulletin and in accordance with the decision of the Bank of Russia Board of Directors (minutes of the meeting of the Bank of Russia Board of Directors No. 5 dated February 28, 2014) shall enter into force on June 1, 2014, with the exception of paragraph five point 4.

8.1. Paragraph five of clause 4 of this Direction shall enter into force on January 1, 2015.

8.2. From the date of entry into force of this Directive, the Regulation of the Bank of Russia of October 12, 2011 N 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on November 24, 2011 N 22394 ("Bulletin of the Bank of Russia" dated November 30, 2011 N 66).

Chairperson

The Central Bank

Russian Federation

E.S. NABIULLINA

application

to the Ordinance of the Bank of Russia

"On the procedure for maintaining cash registers

transactions by legal entities

and simplified procedure

cash transactions by individual

entrepreneurs and entities

small business "

DETERMINING THE CASH BALANCE LIMIT

1. To determine the cash balance limit, a legal entity takes into account the volume of cash receipts for goods sold, work performed, services rendered (a newly created legal entity is the expected volume of cash receipts for goods sold, work performed, services rendered).

Where:

V is the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (a legal entity, which includes separate subdivisions, determines the volume of cash receipts for goods sold, work performed, services rendered, taking into account cash accepted for goods sold, work performed, services rendered, by separate divisions, except for the case provided for in paragraph four of clause 2 of this Direction);

P is the settlement period determined by the legal entity, for which the volume of cash receipts for goods sold, work performed, services rendered is taken into account in working days (when determining it, periods of peak volumes of cash receipts, as well as the dynamics of cash receipts for similar periods of previous years; the settlement period is no more than 92 business days of the legal entity);

The period of time between the days when a legal entity submits cash received for goods sold, work performed, services rendered, in working days. The specified period of time should not exceed seven working days, and if the legal entity is located in locality in which there is no bank - fourteen working days. In the event of force majeure, it is determined after the termination of the force majeure.

For example, when depositing cash to the bank, once every three days is equal to three working days. The determination may take into account the location, organizational structure, the specifics of the legal entity's activities (for example, seasonality of work, working hours).

2. To determine the cash balance limit, a legal entity takes into account the volume of cash withdrawals (a newly created legal entity - the expected volume of cash withdrawals), excluding the amounts of cash intended for salary payments, scholarships and other payments to employees.

The cash balance limit is calculated using the formula:

Where:

L - cash balance limit in rubles;

R is the volume of cash withdrawals, excluding amounts of cash intended for payment of wages, scholarships and other payments to employees, for the settlement period in rubles (by a legal entity that includes separate subdivisions, when determining the volume of cash withdrawals, cash is taken into account stored in these separate divisions, except for the case provided for in paragraph four of clause 2 of this Direction);

P is the settlement period determined by the legal entity, for which the volume of cash withdrawals in working days is taken into account (when determining it, periods of peak volumes of cash withdrawals can be taken into account, as well as the dynamics of cash withdrawal volumes for similar periods of previous years; the settlement period is no more than 92 business days of a legal entity);

The period of time between the days of receipt of cash by a legal entity on a money order in a bank, except for amounts of cash intended for payment of wages, scholarships and other payments to employees, in working days. The specified period of time should not exceed seven working days, and if a legal entity is located in a settlement where there is no bank, - fourteen working days. In the event of force majeure, it is determined after the termination of the force majeure.

An important place in the source system legal regulation banking activities are governed by regulations of the Bank of Russia. By virtue of Article 7 of the Law "On the Central Bank of the Russian Federation", the Bank of Russia, on issues within its competence, issues in the form of instructions, provisions and instructions, normative acts that are binding on federal government bodies, government bodies of the constituent entities of the Russian Federation and local government bodies, all legal entities and individuals.

The so-called prudential regulation of banking activities is aimed at minimizing the numerous risks associated with the functioning of the banking system and thereby ensuring the stable functioning of the banking sector of the economy as a whole. To accomplish this task, the Bank of Russia is endowed with certain functions and powers. .

It should be emphasized that this is the most “problematic” source in the legal regulation of banking. Its "problematic nature" is due to the fact that, often, the regulations of the Central Bank of the Russian Federation overstep the line of regulatory permissibility, change or, in one way or another, interpreting the norms of civil, banking legislation. Let us emphasize that history knows more than one example when the RF Armed Forces invalidated certain points or even acts of the Bank of Russia.

The Central Bank Regulation No. 519 of September 15, 1997 (as amended on June 24, 1998) is in effect on the procedure for the preparation and entry into force of Bank of Russia regulations.

Bank of Russia regulations have the following features and characteristics:

Aimed at establishing, changing or abolishing the norms of law as permanent or temporary instructions, binding on the circle of persons, determined by the Federal Law "On the Central Bank of the Russian Federation";

Accepted only on issues within the competence of the Bank of Russia by the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" and other federal laws;

Mandatory for federal government bodies, government bodies of constituent entities of the Russian Federation and local government bodies, all legal entities and individuals.

They cannot contradict federal laws, change the provisions of the current legislation (legislative acts, by-laws);

Not retroactive.

Are not regulatory acts of the Bank of Russia following acts Bank of Russia (clause 1.4 of the Central Bank Regulation On the Preparation and Entry into Force of Bank of Russia Regulatory Acts):

administrative acts;

acts of interpretation of regulations of the Bank of Russia and (or) other regulations of the Russian Federation in the sphere of competence of the Bank of Russia, if the authority to interpret these regulations is directly granted to the Bank of Russia;

acts containing exclusively technical formats and other technical requirements;

other acts that do not meet the characteristics of a regulatory act of the Bank of Russia.

There are only three legal forms of the Bank of Russia regulation:

Bank of Russia instruction;

Bank of Russia position;

Instruction of the Bank of Russia.

Bank of Russia regulations are adopted in the form of instructions if their content is the establishment of separate rules on issues within the competence of the Bank of Russia.

Bank of Russia regulations are adopted in the form of instructions on amendments and additions to an existing Bank of Russia regulatory act if they contain provisions on amendments to certain provisions of an existing Bank of Russia regulatory act and (or) on amendments to a Bank of Russia regulatory act.

Bank of Russia normative acts are adopted in the form of instructions on the cancellation of an existing Bank of Russia normative act if they cancel the current Bank of Russia normative act as a whole.

Bank of Russia regulations are adopted in the form of regulations if their main content is the establishment of systemically linked rules on issues within the competence of the Bank of Russia.

Bank of Russia regulations are adopted in the form of instructions if their main content is to determine the procedure for applying the provisions of federal laws and other regulatory legal acts on issues within the competence of the Bank of Russia (including instructions and regulations of the Bank of Russia).

Bank of Russia regulations are signed by the Chairman of the Bank of Russia.

Bank of Russia regulations come into force 10 days after the day of their official publication in the official publication of the Bank of Russia - Bank of Russia Bulletin, except for cases established by the Board of Directors. Bank of Russia regulations are not retroactive. Such acts must be registered in accordance with the procedure established for state registration of normative legal acts of federal executive bodies.

Bank of Russia regulations establishing the following are not subject to state registration:

Foreign exchange rates against the ruble;

Change in interest rates;

The size of the reserve requirements;

Dimensions (edit) mandatory standards for credit institutions and banking groups;

Direct quantitative restrictions;

Accounting and reporting rules for the Bank of Russia;

Procedure for ensuring the functioning of the Bank of Russia system.

In accordance with the Order of the Ministry of Justice of the Russian Federation of July 14, 1999 No. No. 217 "On approval of the Clarifications on the application of the Rules for the preparation of normative legal acts of federal executive bodies and their state registration" (clause 15) are not subject to submission for state registration:

a) individual legal acts;

Of a personal nature (on the appointment or dismissal from office, on the promotion or imposition of a penalty, etc.);

The action of which is exhausted by a single use;

Which have expired;

Operational and administrative nature (one-time orders);

b) acts by which decisions of higher government agencies are brought to the attention of the bodies and organizations of the system of the federal executive body;

c) acts aimed at organizing the execution of decisions of higher bodies or their own decisions of federal executive bodies and do not contain new legal norms;

Among the numerous existing regulations of the Bank of Russia, one can single out:

Instruction of the Central Bank of Russia dated April 26, 2006 N 129-I "On banking operations and other transactions of settlement non-bank credit institutions, mandatory ratios for settlement non-bank credit institutions and the specifics of the Bank of Russia overseeing their observance" ;

Regulation of the Central Bank of Russia dated September 21, 2001 N 153-P "On the specifics of prudential regulation of the activities of non-bank credit institutions engaged in deposit and credit operations" .

Some acts of the State Bank of the USSR, which do not contradict the current legislation, also remain in force.

According to the Regulation of the Central Bank of Russia dated July 18, 2000 N 115-P, the Central Bank of Russia also issues official clarifications on the application of federal laws and other regulatory legal acts. These clarifications are not normative acts, however, “they are binding on the subjects to which the normative legal act applies, on the application of which the CBR has issued an official clarification”.

As enshrined in clause 1.1 of the said Regulation, official clarifications of the Central Bank of Russia on the application of federal laws and other regulatory legal acts (except for Bank of Russia regulations) are acts of interpretation of law and can be adopted by the Bank of Russia only in cases where it is expressly provided for by federal laws for cases interpretation of federal laws, other regulatory legal acts for cases of interpretation of these regulatory legal acts.

Official explanations of the Central Bank of Russia are accepted in cases where it is necessary to fill the gap in legal regulation on the subject of a Bank of Russia regulation. The explanations cannot establish the norms of law, cannot relate to the regulations of the Bank of Russia and do not require registration with the Ministry of Justice of the Russian Federation in the manner prescribed by Article 6 of the Federal Law "On the Central Bank of the Russian Federation".

The official clarifications of the Central Bank of Russia, after they are signed, must be registered on the same day with the Administrative Department of the Bank of Russia in accordance with the established procedure. The date of registration of the official clarification of the Bank of Russia is considered the date of its adoption.

To date, the CBR has adopted a huge number of regulations. According to experts, the Bank of Russia issues many regulations with technical and technological norms, many of which are not needed by lawyers, but their abundance makes it difficult to find and identify the necessary legal norms. In addition, they contain many outdated norms and contradictions with laws. There are also contradictions between the very regulations of the Bank of Russia. Sometimes the Bank of Russia gives its acts a form that is not directly provided for in federal law .

Bank of Russia regulations are the most "problematic" source in the legal regulation of banking. Its "problematic nature" is due to the fact that, often, the regulations of the Central Bank of the Russian Federation overstep the line of regulatory permissibility, change or, in one way or another, interpreting the norms of civil, banking legislation. Let us emphasize that history knows more than one example when the RF Armed Forces invalidated certain points or even acts of the Bank of Russia. Some practical problems the compliance of the regulations of the Central Bank of the Russian Federation and federal legislation will be considered by us in the following parts of this study.

In the legal literature, attention is drawn to the following problems associated with the rule-making of the Bank of Russia.

First, in practice, the leading role is played by recommendatory regulations of the Bank of Russia (letters from the Bank of Russia). De facto, they turn from recommendatory acts into mandatory ones, but in fact only the credit institution is responsible for the consequences of their implementation, but not the Bank of Russia. And this happens because the norm is established by a letter, and not by a normative act. .

Secondly, the legal technique of the Bank of Russia regulations needs to be improved. Just too much a large number of issued acts and their constant changes can explain the situation when the Bank of Russia is forced to leave unchanged those acts that contradict the next normative act issued by it. In practice, it happens that changes are made to the normative act, but the existing contradictions in the same act remain.

Thus, it is necessary to exclude the practice of regulating banking relations by non-normative acts (recommendatory acts of the Bank of Russia), to pursue the goals of compliance of the newly adopted norms with the current banking and civil legislation of the Russian Federation.

Separately, it is necessary to highlight policy documents and sources. The latter are not normative acts, but contain programs for the development of banking legislation. At present, the Strategy for the Development of the Banking Sector of the Russian Federation for the period up to 2008 continues to operate (Statement of the Government of the Russian Federation and the Central Bank of Russia dated April 5, 2005, 983p-P13, 01-01 / 1617 ).

As emphasized in the Strategy for the Development of the Banking Sector (paragraph 71), the main principle of improving the system of banking regulation and banking supervision is the introduction of internationally recognized norms and international experience taking into account the specifics of the organization and functioning of the Russian banking market.

As noted by the authors of the Strategy, it is necessary to fully complete the process of forming a regulatory framework that fixes the application of internationally recognized norms in Russian supervisory practice, including those defined in the document of the Basel Committee on Banking Supervision "Fundamental Principles of Effective Banking Supervision" .

The tasks of improving legislative and law enforcement practice in the banking sector, along with issues of corporate governance, banking regulation and banking supervision, are associated with such problems as compliance with tax and antimonopoly legislation, combating money laundering and terrorism financing, and control over foreign exchange transactions. Improvement of legislative and law enforcement practice in these areas should also be carried out using international experience.

It should be noted that many of the tasks outlined in the Strategy (in terms of improving banking legislation) have been implemented by the legislator. So, for example, amendments have been made to the Federal Law “On Banks and Banking Activities”, expanding the concepts of “banking group” and “bank holding”. In 2006 alone, the Law “On Banks and Banking Activities” was amended and supplemented six times (by federal laws on February 2, May 3, July 27, December 18, 29, 2006).

The prospect of legal regulation of banking activities should be the codification of banking legislation. The "Banking Code" should become a fundamental legal act not only in terms of quantitative regulation of banking and other related legal relations, but it should, first of all, adequately reflect the qualitative aspect of the relevant public relations(that is, to consolidate the really existing level of the relevant social relations, society's ideas about banks, about banking activities) .

Erpyleva N.Yu. Banking regulation and supervision: novelties of Russian legislation // Legislation and Economics. - 2005. - No. 3, 4.

Order of the Ministry of Justice of the Russian Federation of July 14, 1999, No. 217 "On approval of the Clarifications on the application of the Rules for the preparation of regulatory legal acts of federal executive bodies and their state registration" // Bulletin of regulatory acts of federal executive bodies. - August 2, 1999 - No. 31.

Instruction of the Central Bank of Russia dated April 26, 2006 N 129-I "On banking operations and other transactions of settlement non-bank credit institutions, mandatory standards for settlement non-bank credit institutions and the peculiarities of the Bank of Russia supervising their observance" // Bulletin of the Bank of Russia. - May 31, 2006 - No. 32.

Regulation of the Central Bank of Russia dated July 18, 2000 N 115-P "On the procedure for preparation and entry into force of official clarifications of the Bank of Russia" // Bulletin of the Bank of Russia. - July 26, 2000 - No. 41.

Bratko A.G. Specificity of regulations of the Bank of Russia // Law and Economics. - No. 7. - 2006

Statement of the Government of the Russian Federation and the Central Bank of Russia dated April 5, 2005 NN 983p-P13, 01-01 / 1617 "On the Strategy for the Development of the Banking Sector of the Russian Federation for the Period up to 2008" // Bulletin of the Bank of Russia. - April 13, 2005 - No. 19.

Methodology of the basic principles of effective banking supervision of the Basel Committee on Banking Supervision (Basel, Switzerland, October 1999) // Bulletin of the Bank of Russia. - April 19, 2002 - No. 23.

Markuntsov S.A. On the need for legislative consolidation of the concept of "banking" // Russian justice... - No. 4. - 2006

"On the qualification requirements for the head of the risk management service, the internal control service and the internal audit service of a credit institution, the person responsible for organizing the risk management system, and the controller of a non-state pension fund, the auditor of an insurance company, on the procedure for notifying the Bank of Russia of an appointment (on dismissal) of the specified persons (with the exception of the controller of a non-state pension fund), special officials responsible for the implementation of internal control rules in order to counter the legalization (laundering) of proceeds from crime and the financing of terrorism of a credit institution, non-state pension fund, insurance organization , a management company of investment funds, mutual funds and non-state pension funds, a microfinance company, an employee of the internal control service of a management company of investment funds, mutual investment funds ndovs and non-state pension funds, as well as on the procedure for assessing the compliance of these persons (with the exception of the controller of a non-state pension fund) with qualification requirements and requirements for business reputation by the Bank of Russia "

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The Bank of Russia has updated the requirements for certain officials of financial institutions

The instruction was issued in order to implement the Federal Law of July 29, 2017 N 281-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in terms of improving the mandatory requirements for founders (participants), governing bodies and officials of financial organizations" and establishes, including :

qualification requirements for persons performing (including temporarily) the functions of the head of the risk management service, the internal control and internal audit service of the credit institution, the controller (head of the internal control service) or the person responsible for organizing the risk management system of the NPF, the person performing the functions of the auditor insurance organization;

the procedure for sending to the Bank of Russia notifications of the appointment (dismissal) of the person responsible for organizing the risk management system of NPFs, the auditor of the insurance organization and some other persons;

forms of notifications of the appointment (dismissal) of the person responsible for organizing the risk management system of the NPF, the auditor of the insurance organization, the employee of the internal control service of the management company, the special official of the non-bank financial organization, as well as lists of documents and information attached to them;

the procedure for the assessment by the Bank of Russia of the compliance of officials of financial organizations with qualification requirements and requirements for business reputation.

The instruction comes into force 10 days after the day of its official publication. From the date of entry into force of the Instructions, the Ordinance of the Bank of Russia dated 01.04.2014 N 3223-U, which regulates similar legal relations, was declared invalid.

Letter from the Bank of Russia dated February 28, 2018 N 03-40-7 / 1433 "On materials for topics for discussion, questions and suggestions (for a meeting at the OPK" Bor ")

Summarized the results of the meeting of representatives of the banking community with the leadership of the Bank of Russia

The purpose of the meetings is to discuss the prospects, as well as current problems facing the banking community.

In the framework of the report of the Chairman of the Bank of Russia on the economic situation, the development of the banking sector and measures implemented by the Bank of Russia, in particular, it was noted that within the framework of the financial recovery mechanism the Bank of Russia is faced with the task of providing financial support and additional capitalization of the banks under resolution to ensure their continuous operation and stability in the market.

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The Bank of Russia regularly monitors the risks of Russian banks, including in the context of individual segments and industries, and, if necessary, takes the necessary measures to minimize them.

The need to provide support to the segment of small and medium-sized businesses was noted.

In order to increase the availability of loans for small businesses, the Bank of Russia implemented measures to mitigate the requirements for reserves for possible losses on loans and capital adequacy of banks lending to SMEs.

The meeting also discussed issues of supervision and regulation of activities in the banking sector, initiatives of credit institutions to resolve certain problematic aspects, as well as practical issues related to, inter alia, the application of regulations of the Bank of Russia, the prospects for introducing remote identification of a bank client, instant payment systems for individuals (real time payment), etc.

Draft Regulation of the Bank of Russia "On the provisional administration of an insurance organization"

The Bank of Russia has proposed an updated procedure for appointing a temporary administration of an insurance organization

The project, among other things, establishes:

the procedure for the Bank of Russia to make a decision on the appointment of a temporary administration of an insurance organization;

cases of appointment of an interim administration;

the procedure for the approval by the Bank of Russia of the composition of the provisional administration, the procedure and grounds for changing its composition;

the procedure for interaction between the provisional administration and the Bank of Russia, forms of control over the provisional administration carried out by the Bank of Russia;

the procedure for reporting the provisional administration to the Bank of Russia on the performance of the functions assigned to it;

the procedure for classifying the property of an insurance organization as liquid property;

requirements for the procedure for analyzing the financial condition of an insurance organization, requirements for the form of an opinion on the financial condition of an insurance organization;

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the procedure and conditions for organizing the transfer of the insurance portfolio by the temporary administration, including by types of insurance for which compensation payments are provided, if there is a conclusion in the conclusion on the financial condition of the insurance organization about the possibility of transferring the insurance portfolio;

the procedure for the transfer by the temporary administration to the bankruptcy commissioner in the event of the opening of bankruptcy proceedings against the insurance company of strict reporting forms for all types of activities and other documents, the safety of which must be ensured by the insurance company in accordance with the requirements of the legislation of the Russian Federation regulating insurance activities and regulations of the Bank of Russia;

the procedure for attracting by the head of the provisional administration of an insurance organization on a contractual basis accountants, auditors, specialized depositories, appraisers, actuaries, operators of electronic platforms and other persons to ensure the duties assigned to the provisional administration of the insurance organization.

It is assumed that the project will enter into force from the date of entry into force of the order of the Ministry of Finance of Russia on recognizing as invalid the Order of the Ministry of Finance of Russia dated February 8, 2011 N 13n "On approval of the Procedure for the adoption by the insurance supervisory authority of a decision on the appointment of a temporary administration of an insurance organization, on the suspension of the powers of management bodies insurance organization, as well as the release of the head of the provisional administration from the performance of the duties assigned to him, the interaction of the provisional administration, the insurance supervision body and representatives of the insurance supervision body in the exercise of their powers, the form of control over the provisional administration carried out by the insurance supervision body and its representatives. "

Bank of Russia Ordinance No. 4563-U, dated October 4, 2017, "On the Procedure for Publishing Information on the Address and Location of Branches and Representative Offices of Credit Institutions on the Territory of the Russian Federation on the Internet Information and Telecommunication Network"

The Bank of Russia has determined the procedure for publishing information on the Internet on the address and location of branches and representative offices of credit institutions on the territory of the Russian Federation

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It has been established that the Bank of Russia:

- no later than two working days from the date of entering the specified information about the separate subdivision into the Book of State Registration of Credit Institutions, it must publish it on its website indicating the full corporate name and abbreviated corporate name of the credit institution, the name of the branch and the date of entering information about it in the Book, the name representation and the date of its opening;

No later than two business days from the date of entering the information on the closure of a separate division of the credit institution in the Book, he must delete the relevant information from his website.

Receipt of a notification from the Bank of Russia about the entry of information on the opening of a branch into the Book;

Sending a notification of the opening of a representative office to the Bank of Russia;

Sending to the Bank of Russia notification of changes in information about the address and (or) location of a separate subdivision.

A credit institution must remove information about the address and location of its separate subdivision from its website no later than the business day following the day the notification of the closure of the branch or representative office is sent to the Bank of Russia.

The instruction comes into force 10 days after the day of its official publication.

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Dated July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032 ; 2004, N 27, Art.2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007 , No. 1, Article 9, Article 10; No. 10, Article 1151; No. 18, Article 2117; 2008, No. 42, Article 4696, Article 4699; No. 44, Article 4982; No. 52, Article 6229, art.6231; 2009, no. 1, art. 25; no. 29, art. 3629; no. 48, art. 5731; 2010, no. 45, art. 5756; 2011, no. 7, art. 907; no. 27 , Art. 3873; N 43, Art. 5973; N 48, Art. 6728; 2012, N 50, Art. 6954; N 53, Art. 7591, Art. 7607; 2013, N 11, Art. 1076; N 14 1649; N 19, Art. 2329; N 27, Art. 3438, Art. 3476, Art. 3477; N 30, Art. 4084; N 49, Art. 6336; N 52, Art. 6975) determines the procedure conducting cash transactions with banknotes and coins of the Bank of Russia (hereinafter referred to as cash) on the territory of the Russian Federation by legal entities (with the exception of the Central Bank of the Russian Federation, credit institutions nizatsii (hereinafter referred to as the bank), as well as a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.

2. To conduct operations for accepting cash, including their recalculation, issuing cash (hereinafter referred to as cash transactions), a legal entity by an administrative document establishes the maximum allowable amount of cash that can be stored in a place for conducting cash transactions determined by the head of the legal entity (hereinafter - cash desk), after displaying in the cash book the amount of the cash balance at the end of the working day (hereinafter - the cash balance limit).

A legal entity keeps cash in bank accounts in excess of the cash balance limit set in accordance with paragraphs two to five of this clause, which is free cash.

The accumulation of cash by a legal entity in excess of the established limit on the balance of cash is allowed on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out forms of federal state statistical observation, in the payroll and payments of a social nature (hereinafter - other payments), including the day of receipt of cash from the bank account for the specified payments, as well as on weekends, non-working holidays if a legal entity conducts cash transactions on these days.

In other cases, the accumulation of cash by a legal entity at the cash desk in excess of the established limit on the balance of cash is not allowed.

Individual entrepreneurs, small businesses may not set a limit on the balance of cash.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity, an individual entrepreneur or other authorized person (hereinafter referred to as the manager) from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties with which the cashier must be familiarized with signature. Cash transactions with individuals who are visually impaired, using facsimile reproduction of their handwritten signature, affixed using a mechanical copying tool, are carried out taking into account the requirements of Article 14.1 of the Federal Law of November 24, 1995 N 181-FZ "On social protection of disabled people in the Russian Federation. Federation "(Collected Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1999, N 2, Art. 232; N 29, Art. 3693; 2001, N 24, Art. 2410; N 33, Art. 3426; N 53; Art. 5024; 2002, N 1, Art. 2; 2003, N 2, Art. 167; N 43, Art. 4108; 2004, N 35, Art. 3607; 2005, N 1, Art. 25; 2006 , N 1, Art.10; 2007, N 43, Art. 5084; N 49, Art. 6070; 2008, N 9, Art. 817; N 29, Art. 3410; N 30, Art. 3616; N 52, Art. 6224; 2009, N 18, Art. 2152; N 30, Art. 3739; 2010, N 50, Art. 6609; 2011, N 27, Art. 3880; N 30, Art. 4596; N 45, Art. 6329; N 47, Art. 6608; N 49, Art. 7033; 2012, N 29, Art. 3990; N 30, Art. 4175; N 53, Art. 7621; 2013, N 8, Art. 717; N 19 , art. 2331; N 27, art. 3460, art. ... 3475, art. 3477; 48, Art. 6160; No. 52, art. 6986; 2014, N 26, Art. 3406; No. 30, Art. 4268) by a cashier in the presence of an employee defined in the administrative document of a legal entity, an individual entrepreneur and not performing this cash transaction. In this case, the specified employee, prior to the cash transaction, verbally informs the visually impaired individual about the nature of the cash transaction and the amount of the transaction (amount of cash).

If a legal entity, an individual entrepreneur has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as a senior cashier).

Cash transactions can be carried out by the manager.

A legal entity, an individual entrepreneur can conduct cash transactions using software and hardware.

Cash documents can be drawn up at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using electronic means of payment "(Collected Legislation of the Russian Federation, 2003, No. 21, Art. 1957; 2009, No. 23, Art. 2776; No. 29, Art. 3599; 2010, No. 31, Art. 4161; 2011, No. 27, Art. 3873; 2012, No. 26, Art. 3447; 2013, No. 19, Art. 2316; No. 27, Art. 3477; No. 48, Art. 6165; 2014, No. 19, Art. 2316; 2015, No. 10, Art. . 1421; 2016, N 27, art. 4223).

A paying agent, a bank paying agent (subagent) for cash accepted in the course of the activities of a paying agent, a bank paying agent (subagent) shall draw up a separate cash receipt order.

(see text in previous edition)

4.2. Cash documents are drawn up:

chief accountant;

the head (in the absence of the chief accountant and accountant).

4.3. Cash documents are signed by the chief accountant or accountant (in their absence, by the head), as well as by the cashier.

In the case of conducting cash transactions and drawing up cash documents by the head, the cash documents are signed by the head.

(see text in previous edition)

In the case of conducting cash transactions and drawing up cash documents by the head, samples of signatures of persons authorized to sign cash documents are not drawn up.

4.5. If there is a senior cashier, cash transfer operations between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting of funds received and issued by the cashier, indicating the amount of cash transferred. Entries in the ledger of funds received and issued by the cashier are made at the time of transfer of cash and are confirmed by the signatures of the senior cashier, cashier.

A paying agent, a bank paying agent (subagent) keeps a separate cash book for accounting for cash received in the course of the activities of a paying agent, a bank paying agent (subagent).

Entries in the cash book are made for each incoming cash order, cash outflow order, drawn up accordingly for received, issued cash (full posting to the cash desk of cash).

(see text in previous edition)

At the end of the working day, the cashier verifies the actual amount of cash in the cash register with the data of cash documents, the amount of cash balance reflected in the cash book, and certifies the entries in the cash book with a signature.

(see text in previous edition)

The entries in the cash book are checked against the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who performed the said reconciliation.

If no cash transactions were carried out during the working day, entries in the cash book are not made.

Separate subdivisions transfer to the legal entity a copy of the cash book sheet in the manner established by the legal entity, taking into account the time period for the legal entity to draw up accounting (financial) statements.

Control over the maintenance of the cash book is carried out by the chief accountant (in his absence - by the head).

4.7. The documents provided for by this Directive can be drawn up on paper or in electronic form.

Documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Documents executed in electronic form are signed with electronic signatures in accordance with the requirements of the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signatures" (Collected Legislation of the Russian Federation, 2011, N 15, Art. 2036; N 27, Art. 3880; 2012, N 29, Art. 3988; 2013, N 14, Art. 1668; N 27, Art. 3463, Art. 3477; 2014, N 11, Art. 1098; N 26, Art. 3390; 2016, N 1, art. 65; N 26, art. 3889) (hereinafter - electronic signature). It is not allowed to make corrections to documents drawn up in electronic form after the signing of these documents.

(see text in previous edition)

The storage of documents issued on paper or in electronic form is organized by the head.

5.1. Upon receipt of an incoming cash order, the cashier checks for the signature of the chief accountant or accountant (in their absence, the presence of the manager's signature) and when drawing up an incoming cash order on paper - its compliance with the sample, except for the case provided for in this Directive, checks the compliance of the amount of cash , in numbers, the amount of cash in words, the presence of supporting documents listed in the receipt cash voucher.

(see text in previous edition)

The cashier accepts cash on a sheet-by-sheet basis.

Cash is accepted by the cashier in such a way that the cash depositor can observe the actions of the cashier.

After accepting cash, the cashier verifies the amount indicated in the receipt cash voucher with the amount of actually accepted cash.

If the deposited amount of cash corresponds to the amount specified in the incoming cash order, the cashier signs the incoming cash order, puts on the receipts to the incoming cash order issued to the cash depositor, an imprint of the seal (stamp) and gives him the specified receipt to the incoming cash order. When registering an incoming cash order in electronic form, a receipt for an incoming cash order can be sent to the depositor of cash at his request to the e-mail address provided by him.

(see text in previous edition)

If the deposited amount of cash does not correspond to the amount indicated in the receipt cash order, the cashier invites the depositor of cash to bring in the missing amount of cash or returns the excessive amount of cash. If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount of cash. The cashier crosses out the incoming cash order (in the case of registration of the incoming cash order 0310001 in electronic form - puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the manager) for re-issuing the incoming cash order 0310001 to the actual deposited amount of cash.

(see text in previous edition)

5.3. Acceptance at the cash desk of a legal entity of cash, handed over by a separate subdivision, is carried out in the manner prescribed by the legal entity, according to an incoming cash order.

6.1. Upon receipt of an expense cash order (payroll, payroll), the cashier checks for the signature of the chief accountant or accountant (in their absence, the presence of the head's signature) and when drawing up these documents on paper - its compliance with the sample, except for the case provided for in the second paragraph of sub-clause 4.4 of clause 4 of this Direction, the correspondence of the amounts of cash in figures to the amounts in words. When dispensing cash on an outgoing cash order, the cashier also checks the availability of supporting documents listed in the outgoing cash order.

(see text in previous edition)

The cashier issues cash after identifying the recipient of cash according to the passport or other identity document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter - the identity document), or according to the power of attorney and identity document presented by the recipient of cash. Cash is dispensed by the cashier directly to the recipient of cash indicated in the cash outflow order (payroll, payroll) or in a power of attorney.

When dispensing cash by power of attorney, the cashier checks the correspondence of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash invoice, the last name, first name, patronymic (if any) of the principal indicated in the power of attorney; the compliance of the surname, name, patronymic (if any) of the authorized person, the data of the identity document with the data of the identity document presented by the authorized person, specified in the power of attorney and the cash receipt order. In the payroll (payroll), before the signature of the person who is entrusted with the receipt of cash, the cashier makes an entry "by proxy". The power of attorney is attached to the cash outflow order (payroll, payroll).

which banking professionals often use in their speech

date of publication: 04/26/2013

update date: 10.04.2019

Bankers are very well aware of the regulations that govern their activities. These documents are re-read in the bank many times, depending on the complexity of the operations being carried out and the appearance of new ones. Moreover, in Russia laws, instructions and regulations are constantly undergoing changes, often very significant, and you have to re-read the documents. And the numbers of these documents are quickly remembered. Behind these numbers is a whole era of development of banking in Russia and a huge amount of knowledge that regulates the entire spectrum banking operations.

In this regard, in order to reduce in your speech the mention of any normative act bank employees name only the document number, without using either its name or anything about it... It is absolutely clear to dedicated specialists about what it is, and what it is, and why it was mentioned.

To introduce the uninitiated into banking, ProfBanking publishes a list of the main documents regulating banking activities, and gives a brief annotation to each regulatory act.

If you want to see all banking documents and their texts, go to the banking library.

The main regulations governing banking:

395-1 - the main federal law on banks and banking activities, gives the concepts of "credit organization", "bank", "non-bank credit organization", "banking group", "bank holding", "banking operations", "deposit", "depositor", establishes the size of the minimum authorized capital of the bank, qualification requirements for bank managers, contains the rules on the registration of credit institutions and their licensing, as well as the grounds for revoking the bank's license, especially the reorganization and liquidation of banks. This law, of course, should be known to every bank employee.

Federal Law No. 395-1 of 02.12.1990 "On Banks and Banking Activities"

86-FZ- the law on the Central Bank of the Russian Federation, establishes the functions of the Central Bank of the Russian Federation, describes the governing bodies of the Bank of Russia, the reporting requirements of the Bank of Russia, determines the monetary unit of Russia, the main instruments and methods of monetary policy, the rights of the Central Bank of the Russian Federation to carry out certain operations, and also concerns banking regulation and banking supervision. Every bank employee should know this law.