Accounting wiring for deposits and interest. Where in the report on cash flow to identify your own cash on the deposit in the bank? Money placement in the discovery deposit

Greetings to you, dear readers "Site"! Today it will be about deposit: what is it, what are deposits in banks, where and how to open a profitable deposit. After all, many are interested in obtaining methods passive income, and not the last place among them occupy bank deposits.

From the article you will also learn:

• than the deposit differs from the contribution;
• how to become the owner of the Deposit Deposit;
• in which banks better conditions on deposits;
• how to correctly calculate the yield of a bank deposit.

And at the end of the publication you will find answers to the most popular questions on this topic.

So let's go!

What is a deposit simple wordsWhat are deposits in banks, how to calculate and where it is profitable to open a deposit - read in our article

Bank deposit for many years remains at the peak of popularity. The main reason for this is accessibility. However, not everyone understands what the features of this financial instrument are.

1.1. Determination of a bank deposit, its signs and advantages

First of all, it is necessary to clearly understand what is bank deposit.

Bank deposit - this is cashwho contributes voluntarily to storing a credit institution (bank).

Several major signs of the deposit can be distinguished:

1. registration through the contract, compiled in writing and signed by two parties;
2. opening a specialized account;
3. return means that cash transmitted by the Bank belongs to the Depository on the right of ownership, the credit organization is obliged to return them;
4. urgency implies the return of money to the depositor in the time frames that are fixed by the Treaty;
5. potability This means that the bank pays the depositor percentage of the opportunity to earn in its means.

Banks accept funds from customers to make money on them.

📑 Let us give an example:

Suppose The contributor at the expense of the credit institution 50 000 rubles under 10 % per annum. Through 12 months she will return the client already 55 000 rubles . Accordingly, the expenses of the Bank will be 5 000 . If it gives the same amount to another client as a loan under 20 %, then get income in size 10 000 . As a result, the profit of the credit institution will be 5 000 rubles. This is how the bank earns. Of course, the figures in the example are conditional, but they help to understand the essence of the process.

If we consider a bank deposit from the point of view of the depositor, it allows you to get 2 main advantages:

1. Payment for missed benefits. In other words, if you do not make money on a deposit, they can be used differently. Refusing alternative options, the depositor loses possible benefits. Therefore, the bank pays him compensation as a percentage.
2. Protection of accumulations from inflation influence. If you store cash in the piggy bank, they are quickly depreciated. So, if accumulation is made up 1 Million rubles, and inflation - 10 % already through 5 years from them will be equivalent to today 590 thousand rubles. IN pastyear of official inflation in Russia amounted to 4,2 % . If the accumulations were placed under more high bidThe owner managed to protect them from impairment. Read more about Tom, simple words and what are the causes of its occurrence, read in our article.

👉 In essence, a bank deposit is one of the most reliable investment methods. The high level of security is associated with the fact that deposits are under the protection of the state . They are insured in case of bankruptcy of the credit institution.

Bank deposit rate substantially below ↓than yield in other ways to invest. This is explained by the basic principle of investments: the higher the level of risk, the greater profitability will have to provide the owner of the capital so that it gives you to manage its funds.

If there is a desire to make more, it is worth choosing other options for investing. It can be , securities , the property. However, the use of such investments will require knowledge in the field of finance, or they will have to transfer funds to the professional management, for whose services need to be paid. If you ignore these rules, the risk of loss of attached funds will be too large.

Thus, the use of bank deposits pays certain benefits, both for a credit institution and for the owner of the capital. Maintenance advantages Presented in the table below.

Table: "Benefits for the Bank and the owner of capital when opening a deposit"

1.2. The history of the emergence of the deposit

The word deposit of Latin origin. Depositum In essence, it is a property that was transferred to storage.

The history of the emergence of bank deposits

Scientists associate the appearance of deposits with ancient Babylon and Ellady. This era is called calling temple stage In the formation of banking activities.

The income of the temples was out of privacy, fines and due to the transfer of land to use. To preserve and multiply the accumulation, the priests issued cash in the duty of parishioners, receiving interest for it. Subsequently, to earn and increase capital, they began to attract deposits. The money received was also transferred to debt. As a result, due to the difference in the percentage for obtaining and placing the means of temples received a profit.

In Russia, the first commercial Bank was open in the form joint Stock Company in 1864.. For the first 2 years of work in deposits from the population was attracted about 4 millions of rubles.

1.3. What is the difference between the deposit from the deposit in the bank: the main differences

Word deposit In Russian, came from English (from English. deposit.) . In this language there is no concept contribution. Therefore, any property that the owner transfers to the bank storage is called deposit. In Russian used as a word contribution and word deposit . At the same time, the value of these concepts is different.

• Contribution call funds that their owner places in banking organization In order to receive income.
• Concept deposit More extensive. It includes not only money and not only in the bank.

The deposit can be:

• transferred to storage securities (, bonds);
• money that are translated in favor customs authorities In order to provide obligations;
• contributions B. judicial authorities as providing judicial proceedings;
• the provision necessary to participate in the auctions.

The purpose of the contribution is to maintain capital and receiving income in the form of interest. In contrast to the purpose of the deposit is to preserve the property.

Income on deposits does not always occur. For example, in the case of renting a bank cell to store any values, the owner does not receive income. On the contrary, he carries costs, in the form of rental payments.

If we consider the banking sphere, one more difference between the deposit deposit can be distinguished. Funds that are posted on the account with legal entities are most often called deposits. If the score is open to an individual, both concepts can be used.

The main differences between deposits and deposits are summarized in the table below.

Table: "The main differences in deposits and deposits"

Criteria comparison	Contribution	Deposit
Object attachment	Cash	Money and other assets
Taking Subject	Credit Organization (Bank)	Banks and other companies
Subject	Individual	Both physical and entity
Income from capital investment	It is always formed	In some cases, it is not meant

noteIn this article, the concept of the deposit and contribution we will apply in an equivalent sense.

2. Basic forms of deposits 📑

Depending on the main features, several forms of the bank deposit are distinguished. Below are described 3 The most important of them: cash bills, metal bills and bank cells.

1) Monetary Account

Registration of a bank deposit in obligatory Ensures the opening of a monetary account. If the contributor is an individual, such an account may be current or deposit .

Current accounts can be used by individuals for personal purposes that are not related to the implementation of entrepreneurial activities:

• paying wages, pensions;
• accrual of alimony, benefits and other similar payments;
• cash cash;
• calculations, transfers and various payments.

The main feature of the current account is the ability to almost instantly access the cash. Most often, income in the form of interest on the accounts of this type is not accrued, or it is set at a minimum level.

Some banks charge percentage of software that are used when doing business. However, credit organizations Require for this purpose to execute a special additional agreement. But many customers do not know about such a condition. As a result, banks simply do not accrue interest.

Cash accounts may be issued not only in rubles, but also in foreign currency. To make the owners of the account it is more convenient to use them, it can be attached to it. bank card.

The bank card provides its owner a number of advantages:

1. the ability to replenish the card and removing cash through the ATM network, which avoids standing in queues, and also makes it possible to dispose of the account at any time without days off;
2. the ability to replenish the account through the terminal;
3. if desired, the owner of a bank card can dispose of funds, as well as monitor the balance on the account using online services;
4. the possibility of currency conversion without cashing;
5. periodic payments can be made automatic (for example, for utilities).

Some credit organizations for servicing current accounts charge commission . First of all, it concerns legal entities.

For instance, The company has deposited an account on the bank authorized capital. If after that does not use the score and not to check the balance on it, you can encounter in a few months with an unpleasant situation, when the residue on it decreases ↓. It is impossible to protest the bank's actions to write off the Commission, since all such fees are mandatory are recorded in the Treaty for opening an account.

With individuals, banks usually do not charge for opening and maintaining monetary accounts. However, this does not mean that before concluding an agreement, you should not carefully study the tariffs.

📌 The fact is that From individuals, credit organizations may charge a monthly fee for providing access to online Cabinet , as well as one-time commissions for conducting operations in the account. For the transfer of funds to its size can reach 5 %.

Many customers know the situation when on the bank card, which they did not even use, arrears arise. These may be the consequences of writing off commissions for SMS alert, connecting to the online cabinet and other additional services. So as not to encounter this unpleasant situation it is important to carefully examine the tariffs before the conclusion of the contract. If there is no desire to pay any service, it is worth clarifying whether it is possible to turn it off.

In essence, the current is an account of demand. It is characterized by the accrual of interest at the minimum rate. In some cases, it is not provided at all. At the same time, the account owner can dispose of its money at any time without restrictions.

The second option Monetary accounts are deposit . In this case, the credit institution opens the score used to store funds for a certain period of time. At the same time, interest accrued on the deposit on the contribution, which above than on the current account.

Money is transferred to the bank for a specific period of time, defined by the contract. If the owner wants to pick them up earlier, he will not receive percentages.

2) Metal account

Metal accounts are opened by the ownership of capital to carry out operations with dragmetal. These are the same transactions for making, storage and removal from the account. However, all calculations are carried out not in units of currency, but in grams of precious metal.

Types of metallic accounts: account of responsible storage and OMS

In the bank you can open a metallic account of one of 2 Spends:

🖍 1st view. Blocked or Metal Account Responsible Storage

When opening a blocked metallic account, the client transfers to the storage of a credit institution ingots from precious metals belonging to him on the right of ownership. Values \u200b\u200bin another form eg In decorations, this account is not accepted. For the storage of such assets in a credit institution can be rented a cell.

The purpose of the opening of blocked metallic accounts is to ensure the safety of precious metals. Such contracts are drawn up when the owner of the ingot for some reason is afraid to keep them at home.

Thus, at the end of the account of the account, the owner will take exactly those ingots that transferred to storage.

For each ingot, the following features are characterized that allow them to identify them:

• metal name;
• try;
• manufacturer.

It is important to understand: Such accounts do not imply interest interest. On the contrary, with customers in this case fee charged. The income of the depositor can only be due to the increase in the price of precious metals on the market.

The owner of this score will have to pay for the following services:

• discovery, as well as the closure of the account;
• account service fee;
• transfer of precious metals in the depository of another bank;
• enrollment of precious metals on a metallic account;
• issuance of precious metals from the account.

☝ The owners of the ingots should be understood: Accounts responsible storage are unfavorable. In addition to paying for a number of commissions, at the time of acquiring the future owner of precious metals is forced to pay value added tax . Moreover, to sell bars even the same bank is not easy. At the same time, it is quite likely that the loss of their cost will arise.

If you put together the costs, an increase in the cost even for a long period of time is unlikely to be able to bring profits. If there is a desire to make money on precious metals, it is much better to open an impersonal metallic account.

🖍 2nd view. OMS or an impersonal metallic account

In essence, an impersonal metallic account is similar to traditional money. The main difference is that not currency is made on it, but the equivalent in the grams of metal. When replenishing the account, money is converted into weight at the current rate.

It is important to understand That when opening an impersonal metal account, the precious metal exists only virtually. Its physical embodiment is not provided, therefore there are no individual signs. By the way, that is why the score is called an impersonal.

There are several types of OMS. They can be urgered and poste restante, in rubles or foreign currency. As additional conditions The account may be allowed to replenish or partial removal of funds. Income when opening the OMS is formed both by the growth of the cost of precious metal and thanks to a possible interest accrual.

To make the right choice between urgent OMS and to demand, their comparison should be made. The main features of such accounts are reduced in the table below.

Table: "Comparative characteristics of urgent and current OMS"

Taking the decision to work with metal accounts, capital owner must understand: Interest accrued by OMS are subject to taxation at the rate 13 % . In contrast to this, the profit received by the growth rate of the precious metallol, the NDFL is not subject.

However, before opening an impersonal metallic account, you should consider: OMS do not participate in the deposit insurance system. Therefore, the choice is of fundamental importance. reliable bank. To the risk of bankruptcy of the credit organization and, accordingly, the loss of invested funds was minimal, one should give preference large banks, preferably with state participation.

Some credit companies offer customers to open impersonal metallic accounts and conduct operations on them through online banking. In this case, the client does not have the need to spend time on the road to the office and stand in the queues. Moreover, the operations are carried out almost instantly. This is especially important in periods of instability, when the precious metal rate varies very quickly.

Don't forget That when attaching and removing precious metals, various courses are used from the account. In the bank, the sales rate is always higher than the purchase rate. Therefore, to invest in OMS for a long time. During this time, the increase in the value of precious metals will block the course difference and other expenses.

When opening an impersonal metal account, an investor may indicate a specific amount of currency or the desired weight of precious metal. Often, banks are installed in service minimum size Deposit. It can be both one and one hundred grams of precious metal. For comparison, the table below shows the conditions of the OMS in 2 "The largest Russian banks.

Table: "Comparative characteristics of the operating conditions of the OMS in Sberbank and Gazprombank"

Criterion for comparison	Sberbank	Gazprombank
Minimum contribution	For silver - 1 gram For gold, platinum and palladium - 0,1 Gramma	Silver - OT 1 kg Gold and platinum - from 10 Grammov Palladium - Ot 100 Grammov
Commission for opening an account	Absent	Not charged
The period of concluding a contract	Indefinite	To demand - no longer Urgent OMS opens on year
The amount of interest rate	Interest accrual is not provided	For urgent contributions - 1 % per annum (with early termination – 0,1 % For claims to demand - not provided

* For more relevant information, see the official websites of banks.

Do not think that investments in precious metals are able to bring only profits. The course changes constantly, and not always towards the increase. However, in the long run, the cost of precious metals is still growing. Therefore, if you buy them for a period of over 5 Years, correctly by choosing the moments for opening and closing the account, you can get a good income.

3) bank cell

The banking cell represents a very strong safe, which has a special castle and is in a specialized storage in a credit organization. Such safes are made of metal, which is able to withstand explosions and fires.

To access the bank cell, the client must lease it by concluding the contract and paying the commission. Bank employees have access to the storage: they can enter there when there are no customers. At the same time, the opportunity to open any cell is missing.

The goals of renting bank cells may be the following:

1. Storage of assets (cash, decorations, precious metals, documents, securities). For this, most often rental cells are carried out in summer during the period of mass vacations. People are afraid that thieves can be climbed into the house or apartment. Storage of assets in the bank is more reliable. We can say that the bank cell is under double protection. First, it is almost impossible to hack it, and secondly, the Bank's building itself is under armed guard.
2. Ensuring the safety of calculations under real estate and cars. So, in the case of the purchase and sale of an apartment with a mortgage, an additional agreement may be issued to the relevant contract, on the basis of which the bank cell is rented. According to the terms of this agreement, the seller of the apartment gets access to money placed in the cell, only after submission of documents that confirm that the ownership of officially passed to the buyer.

A very important feature of the banking cell is that in the case of bankruptcy of the credit institution, the owner does not lose its value posted in it. Such assets can not belong to the bank, so they do not apply to creditors.

So that the client is able to use the bank cell, it must conclude a corresponding contract with the bank.

There are 2 types of agreement for the use of the banking cell:

1. Bank cell lease agreement. At the same time, the list of assets that the client places in it is known only to him. In order to ensure the safety of property, a credit organization will allow only its owner or a representative with the relevant power of attorney to the leased cell. Despite the fact that the Bank's employees do not know what is stored in the cell, the client when signing the contract assumes the obligation not to place various forbidden things in it, including narcotic and explosive substances, as well as weapons.
2. Storage contract. In this case, as a supplement to the contract, an inventory of values \u200b\u200bis issued. As a result, the credit institution imposes responsibility for ensuring the safety of the assets placed in the cell. It is quite natural, such an option to rent a bank cell is more expensive.

In general, the rental price is determined by a credit institution depending on the term of the contract, as well as the size of the cell. Most often, the commission's size for such a service is indicated in tariffs per day. At the same time, with an increase in the lease term, the cost is reduced.

It should be understood: a bank cell lease agreement is concrete. If he is expired, and the client does not come, the credit institution has the right to assemble the commission to open the safe. After that, the assets hosted in it are transferred to the repository. If after the next month the bank's client will not appear, the credit institution receives the right to satisfy its own requirements., that is, to get a rental payment, fines and so on.

It is believed that the storage of values \u200b\u200bin bank cells is absolutely safe. However, it also happens that assets from such a safe disappear. There are cases when values \u200b\u200bfrom the cell were withdrawn from a fake power of attorney. In such a situation, it is extremely difficult to prove

Main types of deposits and their features

3. What types of deposits are 6 popular species 📄

In addition to the forms of bank deposits presented above, there are several of their species. Below are the main ones.

[View 1] Deposit Deposit

Deposit to demand represents bank depositFor which the binding to any time is not characteristic. In this case, the cash is issued on the first request of the owner of the account.

The depositor capital is stored at the current account. At the same time, the purpose of the Bank's client is not to receive income from capital. Tasks when opening a demand deposit Other:

1. ensuring the safety of funds;
2. ensuring the possibility of using cash if necessary at any time.

The interest on demand deposits is set at very low ↓ level. Most often he does not exceed 0,01 % annual. In other words, placing 100 thousand rubles, after a year, the depositor will get everything 10 rubles arrived.

The reason that banks on demand accounts establish such low bid., elementary. The fact is that the credit organization is important to understand what time the investor transmits it to it. This allows the bank to plan the placement of funds and its own profit.

Under the claim to demand, the term is not determined. That is, the depositor may require the return of its cash at any time. For the bank, it is associated with a certain risk, because it cannot plan for what time it will place this money for income. That is why such a low percentage is established on demand accounts..

Nevertheless, credit organizations love similar ways to attract funds. The reason is that they turn out to be very cheap. Get money to the disposal, using demand deposits, it is possible for a symbolic fee. However, banks with such resources have to work much more. It is necessary to analyze the unsigned cash balance on demand deposits, as well as midnight Storage on such accounts.

[View 2] urgent deposit

Urgent contributions represent a type of bank deposits, when the contract is determined by the contract specific period of action. Basic them advantage It is an opportunity to receive income from interest accrual.

Each bank independently sets rates in their deposits. However, you can select multiple parameters that affect the size of this indicator.

The rate of rates on urgent deposits affect:

1. deposit period;
2. deposit amount;
3. the presence of additional services in the form of the possibility of replenishing or removing the part of the invested funds.

The deposit period may be different. Most often it is in the range from Multi weeks before For several years. However, general for term deposits is that to close them ahead of time period fixed in the contract it is impossible . If the client urgently need money, he will be able to get them, but will lose interest to him.

[View 3] Savings and Accumulative Deposits

IN financial sector Use both of these concepts. However, the analysis of available information and conditions of deposits in various banks make it possible to understand that they are almost the same thing.

In its essence savings account It is one of the varieties of urgent. However, it is characterized by more flexible conditions. First of all, this concerns the possibility of replenishment and partial removal of funds. In addition, such deposits are not limited.

Cumulative contribution helps to save savings. However, it will not be possible to get a big income with it. One side, interest rate According to such accounts higher than on demand deposits. On the other hand, It is below ↓ than according to urgent deposits. Interest at the same time can be accrued every month to the middle or minimum balance of the account.

It is important to carefully examine the points of the contract, which relate to the terms of interest accrual:

• Some banks calculate them, based on the daily balance on the score.
• Other credit organizations take into account only the full months, which in the deposit there were cash. In the latter case, in which the contribution was closed, the client's income does not receive.

It should be understood: The cumulative deposit refers to current bank deposits, and not to urgent. Therefore, in it credit organization has the right to unilaterally change the bid at any time. According to urgent deposits, the percentage is fixed for the entire validity of the contract.

[View 4] target deposit

Target deposit Represents a bank deposit discovering with a certain goal. The most popular example of such an account is children's contribution . He is opening parents, guardians or other relatives to the child. The deposit is at the disposal of an adult client of the bank, which designed it, until the child reaches the age of majority. After that, the ownership of the child goes.

Today in Russia, target deposits are not very popular, so there are not much proposals on them.

To accumulate a tangible amount using the target deposit, you will have to regularly make large replenishment. Moreover, the rate should be high enough. In the examples presented above, the percentage of children's deposits is tied to a key rate TSB RF . Taking into account that today this indicator is set at the level 6 -7 %, the rate is equal 5 -6% per annum . In fact, this is not too high. On the market you can find other, more attractive offers.

Another vivid example of target deposits are pension contributions . They are intended for the elderly.

[View 5] Currency Deposit

Most credit institutions offer their customers to open a deposit not only in russian rubles, but also in foreign currency. Most banks are available deposits in dollars 💵 and Euro 💶.

The advantage of the currency deposit is to obtain 2 types of income:

1. interest accrued on the deposit amount;
2. profit from the growth of the cost of foreign currency.

Note: Interest rates on currency deposits traditionally below ↓than on the ruble.

For comparison, the following is a table with rates for different currencies In several Russian banks.
Thus, the main disadvantage Currency deposits is low ↓ interest rate. However, if an active growth in the course is observed on the market, you can close your eyes on such a minus.

[View 6] Multicurrency Deposit

Multicurrency deposits allow cash to invest at the same time in 3 Currencies - rubles, dollars and euros. At the same time, the client may determine their proportions themselves and, if desired, translate funds from one currency to another any number of times.

Since accounting for all currencies is given separately, it opens at once for a multicurrency deposit 3 Account. The income obtained by the client is formed from interest accrued for each currency, as well as the growth of their course. The contributor has the ability to increase profits, correctly assessing the market situation and transferring funds from one currency to another.

Most often, the owners of multicurrency deposits can carry out the conversion operations without visiting the branch of the credit institution. To do this, it is enough to use Internet banking.

Multicurrency deposits are perfectly suitable for those who are used to keep savings in several currencies, regularly conducting conversion operations. Plus (+) This deposit is not only lack of need to visit the bank, but also the ability to translate currencies to each other without losing interest.

👆 It should be borne in mind: not all large russian banks Offer to open a multicurrency deposit. Such contributions today not In Sberbank, VTB, Alpha Bank.

In this way, There is a large number of types of bank deposits. By making the choice between them, you should first orient on the purpose of opening the deposit.

Stages of opening a bank deposit

4. How to open a deposit - 4 main stages 📋

Today in credit institutions you can find a huge number of proposals for the opening of the deposit. Banks give their customers a wide range of deposits.

Take note: Such a variety of deposit programs is primarily only a marketing move. Most of the contributions are not too different from each other.

Depositors who make a decision to open a bank deposit, can set a goal to preserve their own accumulations, and also get a small additional income. The amount of profit is primarily determined by the choice of a credit institution.

To open the contribution as efficiently as possible and quickly, it is important to know some nuances of this procedure.. Save your time will help the phased algorithm submitted below.

Stage 1. Choosing a credit institution

One side, All bank deposits of individuals are insured by the state. On the other hand, It is extremely unpleasant if the bankruptcy of the credit institution occurs. In this case, waiting for the return of funds for quite a long time. Therefore, to trust your accumulations should only be banks with a flawless reputation.

Choosing a credit institution, the depositor should pay attention to 2 basic criteria:

1. The degree of availability. By deciding to open a deposit, it is worth choosing credit organizations that are within walking distance. It is important to visit the bank branch could be quickly and without temporary and financial costs. No less important is the ability to carry out operations with deposits online.
2. Level of reliability. Of great importance is the confidence of the depositor that the bank will not go bankrupt in the near future. To check the reliability, you can independently analyze the statements of credit institutions, which is published in free sources. However, it is much easier to use ratings drawn up by professionals, as well as revocation of real customers.

Choosing a bank, should also be guided by past relationships with credit organizations. If a loan was previously received in any of them, a bank card was opened or an account for doing business, it is quite possible a bank will offer more profitable terms Services and deposits. The fact is that the credit institution is always loyal to its regular customers, it is trying to keep them with all ways.

Stage 2. Selection of the Deposit Deposit Program

Today, for comparing the conditions for bank deposits in various credit institutions, it is not necessary to visit a huge number of offices. All information can be found online. On sites all deposit conditions are placed.

Moreover, it is often here you can find special calculators deposits . They allow you to calculate the estimated profitability on the basis of the amount, the conditions of deposits. If you calculate according to various deposit options and compare them, you can choose the optimal option.

The main terms of bank deposits that should be analyzed and compared first of all:

• interest rate;
• conditions for interest accrual - frequency, capitalization;
• availability of the possibility of replenishment and partial removal of funds;
• terms of early termination of the contract.

The depositor must remember: when choosing a bank deposit, it is impossible to focus solely on the interest rate. All conditions should be assessed in the aggregate. It is best to calculate the yield on various deposits, using the calculator.

It has great importance contract time . It is best to choose the minimum of suitable options. In case of early termination, the client loses interest. At the same time, most banks automatically prolong the contract. Most often, this is not even required to visit the office of the bank.

If there is no confidence in the right choice of the bank and the deposit program, you can use special Internet services. Here online can be compared large number Deposit conditions in various credit institutions. Moreover, the program can independently offer the best conditions after entering the basic data.

Stage 3. Conclusion of the contract

The signing of a bank deposit agreement in its essence is a standard procedure. At this stage, problems usually do not occur.

It is enough to present an employee of a credit institution certifying the personality, which is commonly used passport citizen Russian Federation . It will also be necessary to issue card with sample sampleswhich in the future will help the bank to identify the depositor.

In some cases, other documents are additionally required, eg, residence. To open target deposits, the Bank may ask to submit a pension certificate or the child's birth certificate.

Despite the fact that each bank itself makes a deposit agreement for each contribution, the form of such an agreement is standard.

Before signing the contract, it is worth remembering an important rule : First you should carefully read it. At the same time, first of all, it is necessary to pay attention to the amount specified in the contract, term, interest rate and other important deposit conditions. When the agreement is signed by two parties, one copy will remain at the depositor, and the second - from the bank.

Today, in credit institutions, it is often offered to their customers to issue a deposit online. In this case, the signing of the contract is carried out using different ways, eg , SMS code. The contract is sent to e-mail.

Stage 4. Deposit replenishment and receiving confirmation that it is open

At this stage, the Bank's client makes cash at the cashier's office of the credit institution. In return, he gets accepted receipt which stands the signature of the employee and the bank stamp, as well as signed instance of the deposit agreement. Exactly these 2 Document confirm the fact of discovery.

The older generation still remembers how the deposit open in the bank was issued savings book. Today, such a document almost completely went into the past. Modern banks Instead of a savings book issue to the deposit plastic card . If you connect online bank, the balance of money on the deposit, as well as all the operations carried out will be able to track without leaving the house.

Previously, it was noted that a number of major modern credit institutions allow you to issue a bank deposit online. In this case, the client saves time for visiting the Bank's office, as well as standing in queues.

To open a bank deposit online, first of all on the website of the selected bank, you should register your personal account. Entering the account, it is necessary to carry out the following actions.:

• choose a deposit opening service;
• specify all the necessary data;
• choose a method for making money on a deposit.

When the necessary information is made, and the money is translated, the depositor will be confirmed in the format of the document on which the mark has been launched "Executed".

In this way, The deposit discovery procedure is quite simple. If you follow the algorithm given above, it will be possible to conclude a deposit agreement without any problems. In this case, it has a fundamental importance that the selected program really brought profits.

5. In which bank is the most profitable deposit for today - the top 3 of the best banks 📊

Russia has a huge number of banks that offer to open deposits to their customers. It is not easy to understand which one of them is not easy. In this situation, the ratings compiled by professionals come to the rescue.

Below is presented Top 3 credit organizations With the maximum volumes of attracting deposits from the population and favorable conditions for deposits.

№1. Sberbank

Sberbank It is the largest Russian bank. This credit institution has branches throughout the country, both in metropolis and small settlements.

Sberbank works with all population layers and types of companies. Here they offer one of their widest lines banking services in Russia.

For selection optimal conditions The deposit is not necessary to go to the Sberbank branch. It is enough to visit the site on which the conditions of all offered to the opening of deposits are presented. Here you can not only analyze the conditions, but also to open a deposit.

If the future client remains questions, he can always ask them by contacting around the clock without days off For consultation specialized service. Make it possible, including using the form feedback. Important advantage Sberbank is the presence of bonuses and discounts in the social economy, which are provided to depositors.

№2. Ural Bank Reconstruction and Development

Ural Bank Reconstruction and development Acts on Russian financial market Almost from the beginning of its formation in modern form - with 1990 of the year. Today it is the most big Bank In the Sverdlovsk region, which leads in this region by attracted deposits and deposits. In addition, a credit organization has more offices than in 43 Russian regions.

Reliability of the Ural Bank is confirmed not only to participation in the deposit insurance system, which is mandatory for all, but also a high rating National rating agency . It delivered a credit institution assessment AA. This confirms the highest bank creditworthiness. Moreover, Ubrir repeatedly became a laureate of various premiums for social achievements in the Russian Federation.

The largest Ural Bank offers depositors to issue favorable deposits. The rate on them reaches 10 % annual. In addition, various bonuses, discounts and admin moves are provided for customers in the credit institution.

If the contributor wants to get an increase in the rate 1 %, He should open a bank deposit in the Ural Bank remotely. The client may on the Credit Organization website in the feedback form specify its phone number. During 20 Minutes of the Bank will contact him and clarify all the information about the selected deposit.

The client is able to easily manage the invested means using online banking. At the same time, various services can be paid via the Internet. Moreover, the Bank's Internet resource allows participation in various promotions and contests with tempting prizes.

Number 3. Rosselkhozbank

Rosselkhozbank Was founded in 2000 year. For the period of its existence, he deserved customer confidence. Today, Roselkhozbank became the leader among the credit institutions working with the agricultural industry.

The credit institution provides its customers with a wide range of various financial services. Investment and investment and credit programs, The conditions of which are primarily calculated on customers living in rural areas.

Rosselkhozbank operates in all Russian regions. At the same time, customers can manage accounts and cash directly on the Internet resource of the credit institution. On the bank's website you can familiarize yourself with all the terms of deposits, take advantage of various promotions. If desired, the investor may conclude an agreement online.

The above list of Russian banks is far from comprehensive. However, in the absence of experience, you can safely cooperate with credit institutions presented in it. They have long and successfully operate in the market and managed to conquer the trust of a huge number of citizens.

5 simple steps how to calculate the profitability of the deposit

6. How to calculate the yield of the deposit in the bank - step-by-step instruction + calculator 📈

Before you decide in favor of a particular deposit policy program, you should calculate what kind of profitability it will bring. The easiest option at the same time - take advantage deposit Calculator posted on the bank's website or on our resource (at the end of this section).

If the result of the calculation of the program is not impaired, you can always contact the employees of the credit institution. They will necessarily explain what the subtleties of the specific chart of interest accrual.

💡 As known, The main source of bank income is the percentage of capital transfer on credit. In order to increase the volume of funds available, credit organizations attract deposits from the population. For the ability to use other people's money banks pay percentage. However, not all customers are clear how much they will receive in the end. We will try to present a scheme for calculating profitability in the form of a simple algorithm.

Step 1. Clarify which scheme will be used when accrued interest

In essence, banks are charged (that is, they count) percentages every day. However, most often the actual amount is taken to submit to customers 1 once a month.

This may use 2 percent accrual schemes:

1. easy. In this case, the yield is calculated very simply: interest rate is added to the deposit amount.;
2. with capitalization. To understand the second scheme, first of all, it should be understood with the definition. Capitalization is a process when percentages periodically increase the deposit amount. Accordingly, interest begins to accrue interest. It is quite natural that with such a scheme, calculations are becoming more difficult.

Step 2. Multiply the initial amount of the deposit at the interest rate

At this stage, simple calculations are carried out using a conventional calculator. To see the profit received for the year, it is enough to multiply the deposit amount at the rate.

📑 For example, When making a deposit 100 thousand rubles and rack 12 % per annum, profitability will be:

100 000 * 0,12 = 12 000 rubles

If capitalization is used, To calculate the yield will have to go to the third step.

Step 3. Calculate income from capitalization

In terms of capitalization, the accrued income increases the amount of the contribution, interest begins to be accrued not only to the amount of the deposit, but also percentage.

One side, The more often capitalization is carried out, the higher the yield will be. But on the other side, The more capitalization during the deposit period, it is provided, the lower the low-rate bank establishes on it. As a result, the efficiency from such a scheme can go to no.

• first of all, it should be found out how often interest will be counted to the deposit amount;
• the amount of interest in the first period must be added to the initial deposit amount;
• next, the yield is calculated for the second period and is added to the amount obtained at the previous stage and so by the end of the year.

Assuming that the contribution is made 100 thousand rubles under 12 % per annum with quarterly capitalization, calculations will look like this:

Bet for 1 Quarter will be 12 : 4 = 3 %

Now we calculate the deposit amount at the end of each quarter:

1. 100 000 + 100 000 * 3 % = 103 000 rubles;
2. 103 000 + 103 000 * 3 % = 106 090 rubles;
3. 106 090 + 106 090 * 3 % = 109 272,70 rubles;
4. 109 272,70 + 109 272,70 * 3 % = 112 550,88 rubles.

Thus, in our example, the final income will be 12 550 rubles 88 kopeck. That is, on 550,88 rubles more than in the absence of capitalization. It would seem that the amount is not too big. But if the initial amount of the deposit and the term will be greater, the difference will be even more significant.

Step 4. Determine an effective interest rate

This step is necessary if a diagram is used with capitalization and at the same time the depositor does not remove interest, that is, they increase the deposit amount.

Effective bid - This is a percentage that allows you to see the final annual yield.

With a simple chart of interest accrual, it makes no sense to take it into account, as it will be equal to the percentage of deposit. In order to determine the effective amount of capitalization from the usual interest rate in the case of a capitalization. It is in such a degree that you will have to build a percentage rate for the period of capitalization to determine the yield.

In our example, the number of capitalization for the year equals 4 . The total amount of the deposit will be equal to the initial, enlarged on 1,03 in the fourth degree. To calculate the yield from the resulting coefficient should be taken 1 .

In our example: 1,03 * 1,03 * 1,03 * 1,03 – 1 = 0,1255 or 12,55 %

Step 5. Calculation of final profit

S.= N.*(1+(Y.* J./100* T.)) BUT

• S. - the final amount of the deposit;
• N. - the initial deposit amount;
• Y. - annual interest rate;
• J. - the number of days in the period of capitalization;
• T. - deposit period in days;
• A. - Number of capitalization procedures.

Accordingly, when using a simple percentage charge circuit BUT=1 .

📌 It should be remembered: The scheme for calculating the profitability is complicated if the contributor periodically uses the possibility of replenishing the deposit or partial removal of funds.

If you do not want to delve into formulas, you can use for calculating the return of the deposit our calculator:



Accounting wiring for deposits and interest, as in all other accounting operations, must be compiled correctly. After all, authenticity depends on these records. accounting reporting And even the correctness of the calculation of taxes. Let's talk in our article on deposit accounts and accounts of accounting attached to them, as well as how to account accounting wiring For the placement of money on the deposit, their return and interest accrual.

Placement of money on the deposit - what it is

If the organization has free funds formed, then they do not lie in a dead cargo at the current account, the organization can make them work. Thus, money not involved in the turn is capable of making an additional income. One way to obtain such income is the placement of funds on the deposit.

The deposit account is an account in a banking institution, on which the person posts free funds, and the Bank under the conditions of the signed contract accrue interest on them in the established amount. Typically, deposit agreements are concluded for a certain period. By its expiration, cash is returned to their owner. This account may accrue cash only as a contribution.

IMPORTANT! The deposit account is not provided for the implementation of settlements on it with third parties.

What accounts are activated in accounting postings on deposit operations

Deposit account refers to the so-called special accounts In the bank, for accounting which the account 55 is intended in accounting. specified account Account plan (appliance. Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n, as amended by 08.11.2010) there are several sub-accounts. Deposits are taken into account on subaccount 55.3 "Deposit accounts".

Insofar as deposit deposits It is recognized by financial investments in accordance with paragraph 3 of PBU 19/02, then it is possible to consider them in account 58 "Financial investments" by opening the relevant subaccount.

NOTE! The method of accounting for money on the deposit organization enshrines in accounting policies.

Accounts 55 and 58 are active, so the increase in funds on the deposit will be held on the debit, and their decrease in the deposit account or return the owner to the current account - on the loan.

As for postings to enter interest on the current account and, accordingly, their accrual, then the score of 91 "Other income and expenses" will be involved. Subaccount 1 To this account, "Other revenues" is intended to reflect different revenues, including the interest received, from activities not related to the main one.

How the accounting wiring is drawn up when transferring funds to the contribution - deposit and when returned (admission to the current account)

So, the organization decided to place free cash on the deposit account in the bank. To this end, a bank deposit agreement (Article 834, 835 of the Civil Code of the Russian Federation), where they are prescribed:

• type of deposit;
• the amount credited to the deposit;
• the amount of interest accrued by the Bank and the frequency of their accrual;
• payment board for maintenance of the deposit account;
• the shelf life of cash on the account;
• responsibility provided for each of the parties;
• terms of termination of the contract;
• other conditions agreed by the parties.

After all the formalities are settled, the bank opens a deposit account, where usually funds are transferred from the settlement account. At the same time on the basis of primary documents, including bank statements, records must be recorded:

Dt 55.3, 58 "Deposits" CT 51.

If the translation was carried out with a currency account, the record will take the form:

Dt 55.3 CT 51, 58 "Deposits".

At the end of the cash storage period on the deposit account, the Bank is obliged to return their owner to the current account. Postings on the return of the deposit will be as follows:

Dt 51, 52 Kt 55.3, 58 "Deposits".

Accrued interest on the deposit - wiring in accounting and its value for tax accounting

As we have already noted, the frequency of interest accrual, as well as their bid, is one of the mandatory conditions of the contract. When the interest is accrued from the organization - the owner of funds on the basis of bank documents should be formed next posting:

Dt 76 CT 91.1.

Interest on deposits should be necessarily taken into account as non-deactive income when calculating income tax, if the organization applies the main regime, or a single tax with UNA as they are charged (or receipts) - paragraph 6 of Art. 250 NK RF.

Interest can be listed on the settlement account of the person as they are accrued, and they can accumulate on the deposit account and is paid at a time on the expiration of the contract. The transfer of interest on the settlement account will affect the correspondence:

Dt 51 CT 76.

RESULTS

At the deposit, the company can accommodate funds to get an additional income. Accounting will appear with an account with the use of account 55 or 58, where transactions to transfer money to the deposit and their return, and accounts 91.1 will be recorded, where interest accrued by the Bank will be recorded in favor of the fund owner as part of other income.

The article presents the main accounting wiring, which should appear in the reflection of operations on deposit accounts.

When the company appears available funds, better decision will place them on the bank deposit to get an additional income. In contrast to major investment projectsThis investment will not bring big profits, but is associated with less risks. There are several important nuances that distinguish the contribution to individuals from the deposit of a legal entity.

Types of deposits for legal entities

There are several types of deposits, each of which has its own characteristics:

• The deposit "to demand" is distinguished by the fact that the funds from it can be removed at any convenient moment. This kind is convenient for current calculations. It has a relatively low yield (up to 2%).
• Means from an urgent deposit can only be obtained after the expiration of the agreed period.
• The conditional deposit suggests that the client conveys funds for storing the bank before the conditions agreed in the contract.
• Deposit NAU account can be used for daily payments, and interest will be accrued to the residue.
• In the bank where the settlement accounts of the organization are underway, a deposit can be opened for service life. Means from the deposit can be used to make payments.
• The deposit with the possibility of lending allows you to get a loan in the bank, pre-accumulating the agreed amount.
• According to some deposits, a preliminary payment of interest is possible, while the main part of the funds can be removed only after the deadline expires.
• If you plan for a long time to store money in a bank, take advantage of the deposit with a progressive interest rate, which increases depending on the term.

To get the maximum income and is most beneficial to dispose of means, examine the conditions of the bank in detail and select the best option.

How to open a deposit?

The procedure for issuing a contribution to corporate clients also has its own characteristics. To open a deposit, organizations need to provide a number of documents. Their list differs depending on the type of organization and safety rules of a specific bank. After checking documents and copies, the representative of the company fills out the form, forms and sign an agreement with the bank. Cash is transferred by non-cash transfer from the estimated deposit account. The Bank has the right to refuse to the client in the opening of the deposit, if the tax authorities made a decision to suspend their legal entity.

The contract indicates:

• in which currency will contribute;
• deposit amount;
• contract time.

The placement of funds at the current account can also bring income. You can conclude an agreement according to which interest will be accrued to the unmarked or average monthly balance on the account. In this case, the bank stipulates the minimum amount of placement, the deadline for maintaining the residue and interest rate individually for each corporate client.

Available operations

After the conclusion of the contract, the client may:

• use online banking;
• manage your accounts;
• control the execution of operations;
• remove from the contribution of funds or accrued interest according to the terms of the contract;
• apply for consultations to bank employees.

At any time, you can remove the initial amount of the contribution, but in this case the Bank's client will lose their accumulated interest and may be forced to pay a penalty.

Conditions

General conditions for keeping funds:

• The deposit size cannot be lower than the amount installed by the Bank.
• For each deposit, the bank must open a separate account.
• All information transmitted by the client and information on the deposit operations cannot be transferred to third parties, with the exception of law enforcement officials.

The package of documents for the opening of the deposit differs depending on the type of legal entity.

Documents for IP:

• certificate of registration in tax;
• licenses or patents (if necessary for the implementation of the activities of the IP);
• extract from one state registry individual entrepreneurs received no more than 30 days ago;
• copy and original passport;
• copies of accounting, tax Declarations, audit report.

The resident legal entity must provide:

• constituent documents;
• certificate of state registration;
• certificate of registration with tax authorities;
• license giving the right to carry out activities;
• documents that confirm the powers of the executive body (orders, protocols);
• power of attorney to conclude a contract with the bank;
• documents certifying the person of the person who signs the contract.

The legal entity-non-resident transfers a copy of documents certified in the consulate (Embassy) of the Russian Federation:

• documents confirming the registration of a person in the territory of a foreign state in accordance with local legislation;
• constituent documents;
• power of attorney in the name of the person who concludes a contract, and his passport;
• extracts or copies of orders and orders confirming the appointment of managers of the organization;
• samples of seals and signatures;
• a copy of the certificate of registration with the tax, certified in the notary.

How is the taxation of interest?

About creating an organization of any type of deposits need to be reported in tax service. From deposit revenues will have to pay a tax in case the rate on the deposit above the refinancing rate established Central Bank. If the contribution is open from December 15, 2014 to December 31, 2015, the income from deposits is taxed, in case the deposit rate is more refinancing rates increased by 10 units. For deposits, open later on January 1, 2017, the rate of Central Bank should be increased by 5 units.

Only the difference in percent is taxed. To date, the rate established by the Central Bank is 8.25%. For the contribution decorated in 2015 with a rate of 20%, the tax should be paid for a difference equal to 1.75%. The amount of tax is kept automatically and is 35%. The tax base It is calculated separately for each contribution. Currently, Sberbank offers to corporative clients Bid from 3.3 to 6.21%, depending on the term, deposit amounts and currency (rubles, dollars, euros). Rates in other banks are higher and reach 12%.

Possible problems

The deposit helps the organization receive additional income, but there are several nuances that need to be considered before the conclusion of the contract:

• Due to the fact that income from the deposit may be taxed, it is unprofitable to choose a bank with high percentages.
• The contributions of legal entities are not insured by the state. To secure your funds, a legal entity can independently arrange insurance.
• Only an organization that has a license for foreign currency transactions can open a currency deposit.
• For the opening of the deposit, filling out the contract, the operation of the operational, the removal and introduction of funds the banks take an additional fee.
• Pay attention to the removal limits, replenishment and transfer of money that the bank establishes.

The procedure for closing the deposit of a legal entity

The account may be closed due to the termination of the activities of the enterprise, the reorganization of a legal entity or on the initiative of the Bank. Also, the client may wish to transfer the funds to another bank offering more favorable conditions. To close the deposit, you need to present the identity documents. Write an application can a person who opened an account or another authorized employee of the organization. Cover deposit individual entrepreneur Only the person on which IP is registered.

It is necessary to write a statement in the form set by the bank. After that, you need to derive funds from the account. Funds should be bred no later than seven working days. The balance on the account can be translated to another account or cash. The obligation to notify the tax authorities on the closure of the account is entrusted to the bank.

Treaty by banking services can be terminated only under the condition of the absence of the client of debts, including before tax authorities. The bank may terminate the contract unilaterally, if there are no funds in the account for two or more, by decision of the court or in the case of financial disorders from the Client.

Bank deposit (or bank deposit) - The amount of funds transferred to the Depositor credit institution to a certain or not a certain period in order to obtain income in the form of interest generated during financial operations With the contribution.

Under the bank deposit individual It is understood by the funds expressed in Russian or foreign currency, which the contributor places in the bank for the purpose of storing and obtaining income in the form of interest (paragraph 1 of Art. 834 of the Civil Code of the Russian Federation).

The bank deposit agreement must be concluded in writing and reflect the conditions for the deposit amount, the currency of the contribution, the procedure for accrualing interest, the procedure and timing of the return of the contribution and others (paragraph 1 of Art. 836 of the Civil Code of the Russian Federation).

A deposit is a debt of the bank before the depositor, that is, is subject to return.

Types of deposits

Types of deposit offered on this moment Commercial banks are conditionally divided into several groups, depending on which goal is the investor, planning to place money.

The main types of deposits offered by banks are as follows:

urgered savings deposits;

cumulative contributions;

demand deposits;

multicurrency deposits;

specialized deposits;

deposits in precious metals.

Urgent savings deposits

When issuing urgent savings deposits, the deposit is posted for a certain period.

The advantages of urgent savings deposits are a high interest rate and the possibility of implementing additional deposit management functions:

partial removal of funds;

early closure deposit;

monetization of interest.

In addition, urgent savings deposits provide for the capitalization of interest, that is, each month (quarter) is added to the principal amount of deposits, interest on the deposit and the following accrual occurs, taking into account the amount of capitalized interest.

Cumulative contributions

When making cumulative contributions, it is possible to accumulate the required amount of money for certain purposes.

The advantages of such contributions is the possibility of replenishing the deposit at any time during the deposit period, and the deposit prolongation system.

That is, if the contributor, when the expiration of the deposit account, has not appealed to the bank, the contribution of the contribution to the machine is extended for the same period with a bid at the time of prolongation.

Investments "to demand"

Investment deposits are used by depositors who want to keep cash in a bank and at the same time be able to use their savings at any time.

The contributions "to demand" (or indefinite deposits) do not have a strictly agreed cash storage period, and the contributor at any time can access its funds.

The disadvantage of such contributions can be called a low interest rate in comparison with other types of deposits.

Multicurrency, "specialized" deposits and deposits in precious metals

Deposits B. commercial banks Can be placed in national and foreign currency and precious metals.

Multicurrency deposits

When designing multicurrency deposits The amount of deposit in one currency can be translated at any time at the rate of the bank in the currency of another deposit.

Deposits in Dragmallah

When making such a deposit, the investor buys precious metals from the Bank, which are not issued to him, but are credited to the client's deposit account.

Specialized deposits

Many banks offer their customers the so-called "specialized" deposits.

Such types of contributions are provided for certain categories of citizens: pensioners, single mothers, children from large families and etc.

Pension or social deposits tend to have preferential conditions For accommodation, replenishment and money savings: the minimum initial amount, the possibility of non-cash replenishment from the pension (social) accounts, an increased interest rate, etc.

Deposit storage time

The deposit storage time can be from one day to several years, and the more deposit period, the interest rate will be higher.

Substantial conditions of the bank deposit agreement

The bank deposit agreement must contain the following conditions:

1. The amount of bank deposit.

The amount of bank deposit is the amount of funds that the depositor contributes to the bank and on which interest is charged in accordance with the terms of the contract.

2. Bank deposit period.

The term of the bank deposit is the period during which the depositor's money is stored in the bank. The term can be determined in days, months or years.

Based on the deadline for making funds to the bank, deposits are divided into "demand" and "urgent" deposits.

The deposits "to demand" are not limited to the placement period and are issued to the depositor for the first requirement.

"Urgent" deposits are issued after the end of a certain period of time (paragraph 1 of Art. 837 of the Civil Code of the Russian Federation);

3. Deposit currency.

Banks can place deposits in rubles or in foreign currency.

Mixed contribution is called a multicurrency contribution.

By multiculous contribution Placing money and the return of the contribution can be made in various currencies by selecting the depositor.

In addition, cash can be contributed to precious metals.

When opening a deposit in precious metals, the bank discovers a special metallic account.

The yield of such a contribution is determined depending on market prices on precious metals.

4. Interest by deposit.

The contract must indicate the interest rate on the contribution, expressed as percentage of annual.

The interest rate is the income of the depositor, which is paid by the Bank for temporary use of funds placed in the contribution.

The interest rate is determined as percentage terms to the deposit amount for a certain period of time.

The interest rate can be either fixed or floating.

Floating interest rate depends on the change in the variable provided for in the contract, such as refinancing rates ( key bet) Bank of Russia.

The accrual of interest on the deposit can be carried out in two ways:

Interest are accrued on the initial deposit amount without taking into account interest accrued on it (simple percentage method);

Interest are accrued on the amount of deposit, taking into account the previous interest (the capitalized percentage method).

At the same time, the amount of interest on urgent deposits cannot be reduced by a bank unilaterally (clause 3 of Art. 838 of the Civil Code of the Russian Federation).

According to demand deposits, the Bank has the right to one-sided amount of interest rate, if it is not prohibited by the contribution agreement (clause 2 of Art. 838 of the Civil Code of the Russian Federation).

5. Procedure for the return of the contribution.

If the contributor does not return the amount of the urgent contribution at the end of the deposit placement period, the contract is considered extended on the conditions of the claim to demand, unless otherwise provided by the contract (clause 4 of Art. 837 of the Civil Code of the Russian Federation).

If a urgent contribution Returns to the depositor to its requirement until the end of the deposit placement period, then interest on the deposit is paid as in demand deposits, unless otherwise provided by the contract (clause 3 of Article 837 of the Civil Code of the Russian Federation).

6. Replenishment and partial use of deposit funds posted in the bank.

A bank deposit agreement may be provided with the ability to replenish the contribution or partially to spend the deposit funds.

Partial expenditure of funds from the deposit is carried out to the minimum amount initial contributioninstalled for this type of deposit.

If, when spending the residue, there is less than the minimum amount of the initial contribution, then in this case the deposit agreement will be considered early terminated.

7. Additional services bank.

There are still questions on accounting and taxes? Ask them on the accounting forum.

Deposit: Details for Accountant

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• Pledge due to a bankruptcy arrest: the main arguments for and against (in the context of the expected definition of the Russian Armed Forces on this issue)

Bank deposit or as it is customary called - a deposit agreement is a commitment to which the depositor transfers the Bank or the relevant organization of money. In exchange for this, the depositor receives its money at a certain time and interest on them.

As a rule, the amount of interest on deposit contracts is lower than percentages that banks receive under loan agreements.

To attract funds, the organization must have a license. The deposit agreement must be issued in a written document or a deposit certificate, a savings book. Such documents may be provided by law, other rules, if there is a reference to the law. Rules can be installed as acts government agenciesand banking rules.

Cancer can be discharged on a specific face or for bearer. It should be reflected in it:

• Account information (number);
• Information about the establishment in which the contribution of its branch is contributed;
• Information about the amounts that are listed and written off from it.

The deposit deposit is made at a certain time. Sometimes invested funds can be obtained on demand at any time. But this deposit will be less profitable in its conditions.

The law gives the right before the deadline to pick up invested money, but then the interest rate will be reduced. In accordance with the law, the rate will correspond to the deposit rate that can be returned at the request.

If the contributor is a legal entity, then in the absence of the right to take the contribution ahead of the time specified in the contract early termination The contribution is impossible.

In some cases, at the end of the term, the banks go to the tricks not to give invested funds, as a result, the depositor misses the deadlines, does not fulfill the requirements for the termination of the deposit. Money, of course, will be returned, but the part will be spent on fines.

Interest can be paid every month, and can be paid upon the expiration of the contract once.

In terms of the interest rate change, you need to know that banks, credit organizations leave the contribution to themselves such right and often use it. Therefore, you need to be prepared for changing the interest rate.

You also need to know that the higher the percentage of deposits is offered, the less reliable is the organization. The high interest rate speaks of the crisis state of the financial institution.

Placing money on the deposit. Other questions

Deposit deposits, rather, their return is guaranteed by a special foundation, which consists of contributions of credit institutions. A part of the assets of the Fund is paid by the state. However, it is possible to apply to the Fund only in the case of bank bankruptcy.

Information regarding the deposit is mandatory condition Deposit agreements.

But, if the organization violates the terms of the contribution agreement, it is possible to apply to the court with the requirement to terminate the agreement with the Bank or the relevant organization.

The size of interest rates will then be depending on the place of residence or the accounting rate of the Central Bank.

The contribution agreement signed in favor of a foreign person is possible, provided that its name is indicated. He may refuse the right. However, before the moment he presents some rights to the contribution, the person who made a contribution can take advantage of these money.