Book of income and expenses / 22.07.2020

Characteristics of PJSC "Sberbank of Russia". Structure of PJSC Sberbank of Russia General characteristics of PJSC Sberbank of Russia

The structure of the Group's liabilities is dominated by funds individuals and corporate clients, the total amount of which at the end of 2017 amounted to 19.8 trillion rubles, or 83.7% of liabilities. In general, the Group's liabilities increased in 2017 by 5.0% to RUB 23.7 trillion.

Client funds

The volume of funds of individuals and corporate clients in 2017 increased by 6.0%. Retail deposits increased by 7.8% to 13.4 trillion rubles, while the volume of time deposits increased by 4%. In 2017 in overall structure of the Group's liabilities, the share of due to individuals slightly increased compared to 2016 and amounted to 56.7% (2016: 55.2%). Thus, funds from individuals continue to be the main source of financing for the Group. The volume of funds of corporate clients increased by 2.5% to 6.4 trillion rubles.

Structure of customer funds of the Group

	2016		2017
	billion rubles	Share, %	billion rubles	Share, %
Funds of individuals
– Current/demand accounts	2 478,9	13,3	3 052,2	15,5
– Term deposits	9 970,7	53,3	10 368,1	52,2
Total due to individuals	12 449,6	66,6	13 420,3	67,7
Funds of corporate clients
– Current/settlement accounts	1 982,3	10,6	2 204,8	11,1
– Term deposits	4 252,9	22,8	4 189,1	21,2
Total due to corporate customers	6 235,2	33,4	6 393,9	32,3
Total	18 684,8	100,0	19 814,2	100,0

Debt securities issued by the Group

Debt securities issued, RUB bn

billion rubles	2016	2017	Change
billion rubles	2016	2017	billion rubles	%
Savings certificates	482,6	374,9	(107,7)	-22,3
Loan participation notes issued under the MTN program of Sberbank	473,9	302,5	(171,4)	-36,2
Bonds issued:
- in the domestic market	84,3	133,2	48,9	58,0
- on the international markets capital	21,1	16,0	(5,1)	-24,2
Bills	92,4	103,4	11,0	11,9
Bonds issued under the securitization program mortgage loans Sberbank	5,5	3,9	(1,6)	-29,1
Deposit certificates	1,2	0,7	(0,5)	-41,7
Total debt issued valuable papers	1161,0	934,6	(226,4)	-19,5

The volume of issued debt obligations in 2017 decreased by 19.5%. To the greatest extent, this decline was caused by the strengthening of the ruble and the redemption of a number of debt securities. Loan participation notes issued under the MTN program of Sberbank decreased by 36.2% due to the redemption of a number of issues. Savings certificates decreased by 22.3%. At the same time, bonds issued on the domestic market demonstrated significant growth (by 58.0%), due to additional funding raised by Sberbank in 2017 for Russian market under the program of exchange-traded bonds denominated in rubles. Promissory notes also showed growth, which increased by 11.9% in 2017.

Group's own funds

Own funds, billion rubles

billion rubles	2016	2017	Change
billion rubles	2016	2017	billion rubles	%
Authorized capital	87,7	87,7	–	0,0
	(7,9)	(15,3)	(7,4)	93,7
Share premium	232,6	232,6	–	0,0
	66,9	60,8	(6,1)	-9,1
	24,0	35,3	11,3	47,1
	(19,8)	(26,4)	(6,6)	33,3
Changes in Accounting for Defined Benefit Retirement Liabilities	(1,1)	(1,3)	(0,2)	18,2
Undestributed profits	2 435,7	3 058,6	622,9	25,6
Total own funds owned by bank shareholders	2 818,1	3 432,0	613,9	21,8
Non-controlling interest	3,5	4,0	0,5	14,3
Total equity	2 821,6	3 436,0	614,4	21,8

Group capital adequacy

Capital adequacy (Basel III), billion rubles

Index	2016	2017
Tier 1 Capital
Authorized capital	87,7	87,7
Share premium	232,6	232,6
Undestributed profits	2 435,7	3 058,6
Non-controlling interest	4,4	4,4
Own shares purchased from shareholders	(7,9)	(15,3)
Office Real Estate Revaluation Fund	66,9	60,8
Revaluation fund for investment securities available-for-sale	24,0	35,3
Fund for accumulated exchange differences	(11,8)	(21,0)
Remeasurement of liabilities under defined benefit plans	(0,7)	(1,0)
Excluding goodwill	(11,3)	(8,0)
minus intangible assets	(45,0)	(60,8)
Other deductions from equity	(8,7)	(12,7)
Tier 1 Capital	2 765,9	3 360,6
Tier 2 Capital
Applicable subordinated debt	475,9	459,7
Tier 2 Capital	475,9	459,7
General capital	3 241,8	3 820,3
Risk-weighted assets
Credit risk	23 443,0	25 245,7
Operational risk	2 736,0	3 092,8
Market risk	849,3	1 158,3
Total risk-weighted assets	27 028,3	29 496,8
Tier 1 core capital adequacy ratio (Tier 1 core capital to risk-weighted assets), %	10,2	11,4
Tier 1 capital adequacy ratio (Tier 1 capital to risk-weighted assets), %	10,2	11,4
Total capital adequacy ratio (total capital to risk-weighted assets)	12,0	13,0

At the end of 2017, the tier 1 capital adequacy ratio calculated in accordance with Basel III requirements amounted to 11.4%. The total capital adequacy ratio calculated in accordance with the requirements of Basel III at the end of 2017 was 13.0%, which is significantly higher than minimum level set by the Basel Committee (8%). In 2017, capital adequacy ratios showed an increase compared to 2016, which is explained by the outstripping growth of the Group's own funds compared to the growth of risk-weighted assets.

PJSC Sberbank- major player banking sector, which has branches and representative offices in all subjects of the Russian Federation. According to statistics, as of January 1, 2018, the bank has 94 branches, of which one is located in India (New Delhi). 6 years ago the organizational network included 524 branches. Its reduction is caused by optimization processes.

Management structure of PJSC Sberbank of Russia

Management structure of Sberbank consists of the following organs:

General Meeting of Shareholders. This is the highest governing body of a financial institution that oversees the main activities of the bank. The meeting is held once a year. As part of this event, decisions are made on the distribution of net income, the procedure and amount of payments to business owners, the development strategy of a financial institution, and others.
Supervisory Board. Its members are elected by the General Meeting of Shareholders. Coordinates activities financial institution. In particular, it determines the priority areas of active and passive policy, approves the agenda of the Meeting of Shareholders, decides on capital increase and placement free funds into securities.
Bank board. This is a collegial executive body, whose competence includes the following tasks:

— discussion of reports received from territorial banks;
— formation of risk management policy;
- statement interest rates on deposits for individuals and legal entities;
- approval of the staffing level, decision-making on the merger, liquidation of divisions;
— introduction of progressive banking technologies into the activities of the retail and corporate block;
— development and implementation of internal documents regulating the activities of the bank and others.

Bank President. Since 2007, German Gref has been the head of the bank. It is he who is responsible for the promises presented to the General Meeting of Shareholders at the annual meeting. The main managerial functions of the President, Chairman of the Management Board of the bank include:

organization of work of all structural units;
distribution of duties and areas of responsibility between deputies;
approval of the issue of emissive securities;
solving current issues and more.

Good to know! Under the leadership of G. Gref, the bank turned from an ordinary savings bank into modern bank, which most of the participants are guided by banking system. The basis for the success of a top manager is implementation modern technologies in all areas of the bank. The radical reform of lending allowed Sberbank to increase its loan portfolio while keeping risks under control. The development of remote service channels has led to a painless transition of customers online. At the same time, the organization managed to maintain both its reputation and its customer base, and to carry out optimization measures to reduce branches and staff.

The bank's headquarters is located at: Moscow (South-Western Administrative District), st. Vavilova, 19. This is a 26-storey building built in 1996.

Organizational structure

The organizational structure of Sberbank includes 4 main blocks:

Central apparatus. The main purpose is flexible management of branches, additional offices, territorial banks based on a unified approach to assessing and limiting interest rate, exchange rate, balance sheet and market risks. The central office develops regulations and internal banking acts that should guide at all levels of decision-making.

The structure of the central office of the bank includes the following main divisions:

Treasury Department;
Depositary;
Banking system management;
Managing the operations of individuals;
Operations management of the corporate block;
Financial management;
Strategic Planning Department;
Department of collection;
Legal management;
Management of bank cards;
Department of Securities;
Security Directorate;
Operational management;
Department of banking technologies;
Management of control and accounting of banking operations and others.

The functions of some structural divisions are gradually transferred to subsidiaries and divisions. The most famous are: Sberbank Corporation, Sberbank Digital Platforms, Sberbank Digital Corporate Block and others.

Territorial branches (banks). Sberbank has 13 territorial banks: Baikal, Volga-Vyatka, Far East, West Siberian, Moscow, Volgograd, Central Chernozemny,.

In 2017, the merger of 3 territorial divisions was carried out. The largest optimization measure is the merger of the Northern and North-Western banks, as a result of which the former ceased to exist.

Territorial banks are headed by Chairmen who are appointed by the President of Sberbank. TB Sberbank is directly subordinated to the State Security Service - the head associations of Sberbank, located in the regional cities of the constituent entities of the Russian Federation. For example: Karelian, Arkhangelsk, Tver, Saratov, Murmansk, Vologda and others. The State Security Service includes departments, sectors and departments located in remote areas.

Strategic tasks of territorial banks:

planning and coordination of active and passive policy of head offices;
assessment of micro- and macroenvironment;
optimization of activities, taking into account socio-economic and political factors;
implementation of the work model developed by the Central Office;
participation in regional programs, etc.

Branches. It is represented by internal structural divisions (VSP), which include additional offices and operating cash desks outside the cash desk.

Main goals

improving the quality of services provided;
increase in the share of transactions carried out through remote channels banking service;
Attraction of new clients;
work with claims, complaints and objections of customers;
work with a loan portfolio;
increase in the scope of individuals and legal entities with priority products of the bank and others.

Other divisions of the bank. Their main goal is to ensure flexible, client-oriented activities of Sberbank. For example: Sberbank Service, Sberbank New Technologies, Sberbank Asset Management, Sberbank - AST, Sberbank Investments and others.

Important!

One of the bank's subsidiaries is Sberbank CIB. This is a corporate investment business that serves the largest clients, united in holdings. As of December 31, 2017, there were 5714 holdings. The wealthy customer service business has propelled the bank into the top three in investment banking fees. Sberbank SIB was created as part of the integration of Sberbank of Russia and investment company Troika Dialog.

Changes in the organizational structure in 2018

Optimization measures planned in 2013-2014 were carried out in 2015-2017. In the future, the staff will be reduced by 8% in 2018, due to the active transition of clients to a remote format of cooperation with the bank: through Sberbank Online, Sberbank Business Online and mobile bank. The analysis showed that in 2017, 35% of the profit was received from the work of the "digital" (remote) bank. As for the branch network, its organizational chart was approved by the end of the 2nd quarter of 2018, no adjustments are planned.

As of January 1, 2018, the bank's share in the retail lending market was 40.5%, legal - 32.4%. The bank faces a difficult task - to transfer 80% of all active clients to the digital format of cooperation with the bank. In perspective organizational structure the largest bank will be revised. The changes will affect both retail and corporate units.

Official name of the Bank: Joint Stock Commercial Savings bank Russian Federation(public joint stock company); abbreviated name: Sberbank of Russia PAO.

The Bank is part of the banking system of the Russian Federation and in its activities is guided by the legislation of the Russian Federation, regulations Bank of Russia, as well as the Charter.

PJSC Sberbank of Russia is the largest bank in Russia, in Central and Eastern Europe, which accounts for about 28.7% of the assets of the Russian banking system (as of January 1, 2016), the main creditor national economy. The founder and main shareholder of Sberbank is the Central Bank of the Russian Federation (over 60% of voting shares). The Bank is an employer and provides a source of income for every 150th Russian family.

Sberbank of Russia is the main lender Russian economy and in the deposit market, it accounts for 46% of household deposits, 38.7% of loans to individuals and 32.2% to legal entities.

The advantage of the bank is the presence of many branches, these are 14 territorial banks and more than 16 thousand branches throughout the country united into a single settlement system, which allows making payments to almost anywhere in the Russian Federation, about 11 million people abroad also use the services of Sberbank of Russia.

The main goal of Sberbank's activities is to attract Money from individuals and legal entities, the implementation of credit and settlement and other banking operations and transactions with individuals and legal entities for profit.

The main activities of PJSC Sberbank of Russia:

lending Russian enterprises;
lending to private clients;
investment in government securities and bonds of the Bank of Russia;
· Carrying out operations on a commission basis.

The organizational structure of Sberbank is presented as follows:

· Savings Bank of the Russian Federation;
· territorial banks (14);
departments;
branches;
Agencies.

Additional office No. 8597, on the basis of a power of attorney issued to its head, carries out the following banking operations:

1) attraction and placement of funds of individuals and legal entities;
2) opening and maintaining bank accounts of individuals and legal entities, settlements on behalf of clients, including correspondent banks;
3) collection of funds, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;
4) buying and selling foreign exchange in cash and non-cash forms;
5) attraction to deposits and placement of precious metals;
6) issue bank guarantees, guarantees for third parties for obligations in monetary form, acquisition of the right to claim from third parties the fulfillment of obligations in cash;
7) brokerage and consulting services, leasing operations;
8) other operations for banking customer service under the license of the Central Bank of the Russian Federation.

Sberbank of Russia is a legal entity and with its branches (territorial banks and branches) and their internal structural subdivisions is single system Sberbank of Russia.

Branches of Sberbank of Russia are not endowed with the rights of legal entities and act on the basis of the Regulations approved by the Board of Sberbank of Russia, have a balance sheet that is included in the balance sheet of Sberbank of Russia, and have the symbols of Sberbank of Russia.

The governing bodies of the Bank are:

- general meeting shareholders -- the supreme governing body of the Savings Bank of Russia. At the General Meeting of Shareholders, decisions are made on the main issues of the Bank's activities. Held once a year. The General Meeting of Shareholders resolves the following issues: approval annual report, reviewing the report audit commission, management report, procedure for distribution of profit and its use (size and procedure for payment of dividends), development plan for the next year, determines the bank's development strategy, elects the Board of the bank;
- supervisory board. The Supervisory Board of the Bank consists of 17 directors, including 11 representatives of the Bank of Russia, 2 representatives of the Savings Bank of Russia and 4 independent directors.
- Management Board of the Bank. The Board of the Bank consists of 14 members. The Bank's Management Board is headed by the President, Chairman of the Bank's Management Board.

All management bodies of the Bank are formed on the basis of the Charter of the Savings Bank of Russia and in accordance with the legislation of the Russian Federation.

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INTRODUCTION

Industrial (undergraduate) practice took place at PJSC "Sberbank of Russia" COMMERCIAL BANK.

Pre-diploma practice is carried out in accordance with the requirements of the Federal State Educational Standard for Secondary vocational education specialty 38.02.07 Banking.

The purpose of production (pre-diploma) activities in the specialty is the development of general and the formation of professional competencies, as well as the acquisition of the necessary skills and experience practical work specialty in modern conditions.

The objectives of the production (undergraduate) practice are:

Consolidation, expansion, deepening and systematization of knowledge and skills obtained in the study of disciplines and professional modules the curriculum of the specialty, based on the study of the activities of a particular organization;

Collection, systematization and generalization of theoretical and practical material for use in work on the final qualifying work;

Evaluation of the system of accounting and financial management, analysis and control in the credit institution; development of recommendations for its improvement.

Preparation and defense of a report on undergraduate practice.

1. general characteristics PJSC "Sberbank of Russia"

The Savings Bank of the Russian Federation is considered the largest bank in Russia and is included in many, including world bank ratings. The main tasks of the first years of activity in the new conditions were the tasks of maintaining the integrity of the Bank's system, maintaining positions in the retail banking services and deposits of the population, the creation of a material and technical base that provides the necessary conditions for customer service. The solution of these tasks became possible thanks to the strict centralization of the Bank's management structure.

By 1996, the period of hyperinflation was over, and economic situation has changed significantly in the country. The main task was solved by the Bank: the system of Sberbank of Russia withstood and retained its foundation. The bank has formed a stable resource base, increased the potential of branches and branches. The challenge for the Bank effective management attracted resources. Adopted in 1996 by the meeting of shareholders, the Concept for the Development of Sberbank of Russia until 2000 was aimed at transforming into a universal commercial Bank, in particular, through the development of banking services for corporate clients while maintaining specialization and leadership in the retail services market. The concept emphasized the priority of the Bank's participation in solving urgent and today nationwide problems of recovery monetary relations, development of the domestic economy, participation in major government projects of great social importance.

The results achieved by Sberbank during this period show that the set goal has been achieved and the necessary basis for further development has been created. Despite the extremely unfavorable conditions in which the implementation of Concept 2 of the financial crisis was carried out, Sberbank operates stably, develops dynamically and retains the status of the largest commercial bank in the country.

The economic results achieved by Russia in 1999 and in the first months of 2000 inspire considerable optimism: for the first time in the years of reforms, GDP grew noticeably, the decline in industrial production in 1998 was compensated, and industrial output exceeds pre-crisis levels. Positive trends in the economy create the basis for the expansion of banking operations, allow Sberbank of Russia to more efficiently use the accumulated resource base, expand the scope possible investments increase the need of customers for quality banking services.

The task of the new development concept of Sberbank of Russia up to 2005 is to "reach the qualitative new level customer service, maintain the position of a modern first-class competitive largest bank of Eastern Europe. This implies the creation of a system that is resistant to possible economic shocks in Russia and abroad, through the optimal distribution of proportions between the three main areas of activity - work with individuals, legal entities and the state. In terms of organizational structure, Sberbank of the Russian Federation is a joint-stock commercial bank. It is established central bank of the Russian Federation as an open joint stock company and registered with the Central Bank of the Russian Federation on June 20, 1991. The management bodies of the Savings Bank include: the general meeting of shareholders, the Board of the Bank, the Board of Directors of the bank, the President of the Savings Bank. The competence of the bank's management bodies is defined in its Charter. Sberbank of the Russian Federation is a universal commercial bank. It provides its clients with more than 100 types of various services, both traditional, related to raising funds for deposits, lending, cash management services, and relatively new for the bank - dealing, operations with stock values, intermediary, etc.

2. Normative legal acts regulating financial activity PJSC "Sberbank of Russia"

The main goal of banking regulation and supervision in Russia is to maintain the stability of the banking system and protect the interests of depositors and creditors. The specific tasks that are assigned to the supervisory authorities in any given period of time are directly determined by this main goal of supervising credit institutions and state of the art banking sector. The main focus of the activity oversight bodies transferred to ensure the proper quality of work of functioning credit organizations, their liquidity and solvency.

Under regulation banking understand, first of all, the creation of an appropriate legal framework. Firstly, it is the development and adoption of laws regulating the activities of banks. Secondly, this is the adoption by the relevant institutions authorized by the state of the provisions governing the functioning of banks, in the form of regulations, instructions. They are based on the current legislation and concretize and explain the main provisions of the laws.

Main legal acts regulating activities credit institutions:

1. Civil Code of the Russian Federation (parts one and two);

2. Federal Law of December 2, 1990 No. 395-1 “On banks and banking activities”;

3 FZ dated July 10, 2002 No. 86-FZ “On Central Bank RF";

4. Federal Law of 08.08.2001 No. 128-FZ “On Licensing Certain Types of Activities”;

5. Federal Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies”;

6. Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones”;

7. Federal Law No. 40-FZ of February 25, 1999 “On the Insolvency (Bankruptcy) of Credit Institutions”;

8. Federal Law of July 26, 2006 No. 135-FZ “On Protection of Competition”;

9. Federal Law No. 46-FZ of 05.03.1999 “On Protection of the Rights and Legitimate Interests of Investors in the Securities Market”;

10. Bank of Russia Regulation No. 437 dated April 23, 1997 “On Peculiarities of Registration of Credit Institutions with foreign investment and on the procedure for obtaining prior permission from the Central Bank of the Russian Federation to increase authorized capital registered credit institution at the expense of non-residents”;

11. Regulation of the Bank of Russia dated December 30, 1999 No. 103-P “On the procedure for maintaining accounting transactions related to the issuance and redemption of savings and deposit certificates by credit institutions.

Thus, having revealed the essence of the finances of credit institutions, having considered the features of the organization of the finances of credit institutions, in the second chapter we can conclude that the finances of credit institutions are a set of monetary redistributive relations associated with the formation and use of income, savings based on the provision of services that mediate cash flow process national economy. They also revealed on what principles the finances of credit institutions are based and found out that financial resources credit institutions are cash income, savings and receipts that are own for banks and non-bank credit institutions, i.e. it is part of their own funds.

It should be noted that Sberbank of Russia, like any other bank, is joint stock company. The main goal of any bank is to make a profit. Profit - an indicator of the effectiveness of the bank. Bank profit is important for all participants economic process. Shareholders are interested in profit, because it represents the income invested capital. Profit benefits depositors, for by increasing the bank's reserves and improving the quality of services, a stronger, more reliable and efficient banking system is being built.

Sberbank of Russia is largest bank RF and CIS. Its assets account for more than a quarter of the country's banking system (26%), and its share in banking capital is at the level of 30% (November 1, 2011). Founded in 1841, Sberbank of Russia today is a modern universal bank, which meets the needs of various customer groups in a wide range of banking services. Sberbank occupies the largest share in the deposit market and is the main creditor of the Russian economy. Attracting funds from private clients and ensuring their safety is the basis of Sberbank's business, and the development of mutually beneficial relationships with depositors is the key to its successful work. At the end of 2010, 47.9% of citizens' savings kept in Russian banks were entrusted to Sberbank.

The Central Bank of the Russian Federation owns 60.25% of voting shares and 57.58% in the authorized capital of the bank. The remaining shareholders of Sberbank of Russia are more than 273 thousand legal entities and individuals. The share of individuals in the authorized capital of the bank is about 9%, and the share foreign investors-- more than 24%.

Loan portfolio Sberbank includes about a third of all loans issued in the country (31% of retail and 31% of corporate loans). In 2010, Sberbank actively provided loans to the largest corporate clients, providing funds to finance current activities and investment programs, refinancing loans from other banks, acquiring assets and completing mergers and acquisitions, financing leasing transactions, expenses related to participation in tenders, housing construction. As in previous years, Sberbank was directly involved in the implementation of government programs.

Sberbank continued to improve the quality of customer service. The most significant service of Sberbank remains the acceptance of household payments. Their volume increased by 1.4 times over the year and reached 1,621 billion rubles, the number of accepted payments increased by 6.5% and exceeded 1,134 million. The share of payments accepted using billing technology increased in 2011 to 65.7% .

Sberbank of Russia has a unique branch network: it currently includes 17 territorial banks and about 20,000 branches throughout the country. Sberbank is constantly developing trade and export financing, and by 2014 plans to increase the share of net profit earned outside of Russia to 5%. Subsidiary banks of Sberbank of Russia operate in Kazakhstan, Ukraine and Belarus. In accordance with the Development Strategy, Sberbank of Russia expanded its international presence by opening a representative office in Germany and a branch in India, as well as registering a representative office in China.

Analysis of the activities of Sberbank of the Russian Federation in terms of profitability, reliability, liquidity, degree of risk, in terms of market economy and competitive struggle of commercial banks is essential. When developing proposals for maximizing revenue and reducing costs, it is necessary to rely on a well-developed analytical framework. An analysis of the results of the financial and economic activities of Sberbank makes it possible to form appropriate areas in the deposit and investment credit policy, identify bottlenecks, develop recommendations for their elimination.

The results of the analysis make it possible to develop a further action plan for the development of Sberbank both in the short term and in the long term, to develop recommendations for improving and improving the work of subordinate institutions.

Lack of analysis or imperfect analysis may lead to negative results of the financial position of Sberbank. Based on this, mastering the methodology of analysis and its further improvement are one of the main tasks of the economic services of the bank.

The materials for analysis are: balance sheets; operational statistical reporting of Sberbank; other information about the work of Sberbank (materials of inspections, audits, etc.); sample survey materials.

The main methods used in the analysis of the activities of Sberbank are:

a) comparison of the reporting performance of Sberbank: with actual data for the corresponding periods of past years and previous periods (quarters, months, etc.) of the current year:

b) calculation of coefficients characterizing the financial and economic activities of Sberbank, the use of assets, etc.;

c) calculation and evaluation of specific weights. It is used when analyzing the structure of assets and liabilities, income and expenses of Sberbank.

Based on the frequency of the analysis, the analysis can be daily, weekly, monthly, quarterly, semi-annual and annual.

Sberbank is characterized by the following frequency of analysis: territorial banks and branches analyze their activities and subordinate institutions based on the results for half a month, a month, a quarter and a year, and branches, if necessary, a week and a day. The most effective is the weekly and daily analysis, as the results of these analyzes can be used to make operational management decisions.

Depending on the range of issues studied, the analysis is divided into full and thematic. Both of these types of analysis are carried out on the basis of the principle of complexity.

In a full analysis, all aspects of the activities of a bank institution are studied, i.e. both external and internal communications.

In the case of thematic - a range of issues is raised, allowing to identify opportunities for improving certain aspects of the activity.

Based on the goals and nature of the study, the analysis can be preliminary, operational, final and prospective. Preliminary analysis is used to identify the possibility of carrying out any operations. Operational analysis is carried out in the course of ongoing work to assess compliance with regulations, the achievement of the main indicators of the business plan and take urgent measures to ensure their implementation. The final (subsequent) analysis is used in determining the effectiveness of the bank institution for a certain period and identifying reserves for increasing profitability. Perspective analysis is used to predict the expected results in the coming period and determine the further directions for the development of Sberbank.

For a complete, systematic analysis, correct conclusions and the adoption of appropriate management decisions, Sberbank at all levels provides for the collection, accumulation, development of time series, specific weights of all the main indicators of the work of Sberbank, as well as information characterizing the economy of the regions.

The conclusions drawn from the analysis are used to manage Sberbank, i.e. serve as a rationale for developing proposals for improving the efficiency of activities, improving current and strategic planning and management.

check credit bank cash

3. Basic PAO operations"Sberbank of Russia"

Sberbank of Russia is a universal commercial bank. Therefore, the Bank seeks to meet the needs of various customer groups in a wide range of banking services throughout Russia.

The Bank carries out the following banking operations:

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

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

Opening and maintaining bank accounts of individuals and legal entities;

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

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

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

Attracting deposits and placement of precious metals;

Issuance of bank guarantees;

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

Sberbank of Russia, in addition to banking operations, carries out the following transactions:

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

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

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

Operations with precious metals and precious stones;

Leasing to individuals and legal entities of special premises or safes located in them for storing documents and valuables;

Leasing operations;

Provision of consulting and information services.

All banking operations and transactions are carried out in rubles and foreign currencies.

One of the priority activities of Sberbank of Russia is the provision of comprehensive services to legal entities. In cooperation with the Bank, any organization - from a small regional firm to a large national holding company - can implement payroll and trade projects, receive loans for business development, and carry out transactions with securities.

Sberbank of Russia offers each client profitable terms, individual approach and quality service.

Clients of Sberbank of Russia as part of the implementation salary projects there are already more than 110 thousand organizations located throughout the Russian Federation, total number customer-holders salary cards Sberbank of Russia is 14.5 million people.

Sberbank of Russia offers a wide range of services and operations for settlement and cash services their clients.

The advantages of the services of Sberbank of Russia are obvious.

More than a hundred-year history of the Bank's existence proves its reliability, stability and success. The largest branch network in Russia allows the Bank to always be geographically close to the client and provide services in all regions and time zones of the country. In addition, it provides for the possibility of settlement and cash services for multi-branch and holding companies throughout the Russian Federation on uniform terms and at uniform tariffs. A wide range of cash transactions, as well as the transfer of funds on behalf of the client, is carried out "to the same day" using the Bank's inter-branch settlement system. Competitive positions in the money markets allow us to offer clients the most favorable price terms for currency conversion and extensive hedging opportunities currency risks, work on the securities market. In addition, Sberbank of Russia provides professional support and advice to its clients on issues of foreign economic activity.

Settlement and cash services for clients include opening and maintaining accounts for legal entities and individual entrepreneurs in rubles and foreign currency, making payments, crediting funds to accounts, accepting funds without limiting the amount and issuing cash within the limits of the client's account balance, as well as exchanging funds.

When servicing at Sberbank of Russia, the client has the opportunity to constantly use the advice of the Bank's employees.

The provision of services to individuals is a priority for Sberbank of Russia.

The Bank is actively developing lending programs (Car loan, Young Family loan, Home loans, Educational Loan, Emergency Loan), offering its customers profitable loans for improvement living conditions, acquisitions Vehicle, receiving higher education and many other financial issues. Sberbank of Russia helps to carry out payment transactions, assumes responsibility for storing and increasing the funds of its depositors, and provides services in the securities markets.

In any of the branches of Sberbank of Russia, you can make cash and non-cash payments. The bank accepts payments for housing and communal services, mobile and city telephone communications, Internet providers and many others. In the Bank's branch, you can pay for the purchased goods, make a voluntary or insurance premium, make a payment on a loan.

The strategic goal of Sberbank of Russia is to develop a qualitatively new level of servicing foreign trade, maintaining the position of a modern first-class competitive bank, while occupying the position of a backbone bank servicing foreign trade in all regions of the Russian Federation.

The choice of a specific form in which settlements will be carried out under a foreign trade contract is determined by agreement of the parties, participants in foreign trade and is fixed in the terms of the contract.

As a result of the experience accumulated by the Bank, there has been a significant expansion of the product range in the field of servicing foreign trade through high-tech products that meet the current macroeconomic situation.

4. Mechanism of implementation of settlement cash transactions in PJSC "Sberbank of Russia"

4.1 Essence and functions of settlement and cash transactions

The Law "On Banks and Banking Activity" defines the list of basic banking operations. These include:

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

) placement of attracted funds on its own behalf and at its own expense;

) opening and maintaining bank accounts of individuals and legal entities;

) making settlements on behalf of individuals and legal entities;

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

) purchase and sale foreign currency in non-cash and cash forms;

) attraction to deposits and placement of precious metals;

) issuance of bank guarantees;

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

Almost all of the listed banking operations are carried out within the framework of settlement and cash services for various categories of customers in the operating divisions of commercial banks.

A commercial bank is interested in attracting customers for settlement and cash services. This interest is due to the fact that the attracted funds, primarily deposits and current account balances, form the bank's resources, which it then allocates in order to receive maximum profit in the interests of its shareholders.

That is why specialists in the field of banking traditionally and quite reasonably refer to settlements and payments for customers and for the banks themselves as the main and most important basic banking operations.

Let us dwell in more detail on such concepts as "settlements" and "payments", which are an auxiliary part of the bank's settlement and cash operations.

Settlement is the process of determining the amount of the buyer's debt to the seller or the amount of mutual obligations of the parties to the transaction, including the settlement of claims arising during such a process.

Typical examples of calculations are determining the volumes and prices of attracted and placed resources, the amount of balances on customer accounts, taxes, required reserves, dividends, accrual of interest and commissions, etc. Settlements flowing in the "bowels" of the accounting departments of banks play an auxiliary, providing role in relation to payments.

Payments continue the settlement process and mean the repayment by the buyer of his debt or the repayment by the participants in the transaction of their mutual monetary obligations, that is, the transfer or transfer of money by the debtor to whom he owes in accordance with the calculations.

Payments are transactions that are necessarily monetary, that is, made only by means of money. Moreover, this type of transaction can be carried out in cash or non-cash money, as well as in a combined way.

The whole essence of banking operations that ensure payments as a process of fulfillment by economic entities of their obligations is divided into three blocks:

Auxiliary block - these are types of work of an organizational, technical, administrative, administrative and informational nature, ensuring the start, maintenance and termination of operations.

The main block is divided into:

Crediting funds to accounts:

credited to the account from third parties;

contributed by the account holders themselves;

received from the bank (loans, interest, etc.).

Write-off from the accounts of funds in the following cases:

fulfillment of its obligations to third parties (payment for purchased goods, works, services);

fulfillment by clients of their debt obligations to banks (repayment of loans, payment of interest, commissions, etc.);

payment of taxes by clients and execution of other obligatory payments;

receipt of cash by clients for wages and for household needs.

Cash transactions (receiving and issuing cash).

Maintenance of own accounts in institutions of the Central Bank and other credit organizations.

Maintenance of correspondent accounts of other organizations opened in this bank.

The additional block is Additional services jar.

Among them are the following:

transfer of funds from one account to another;

converting one currency into another;

transfer of cash to non-cash and vice versa;

exchange and exchange of money, etc.;

collection of cash proceeds.

All payments and settlements preceding them, carried out by banks, are divided into own (settlements and payments on bank operations) and client (settlements and payments on operations to customers).

From the point of view of technology, they are divided into:

Intrabank payments (participant - only given bank and its branches);

Interbank payments (at least two credit institutions), which can be made through:

correspondent accounts in subdivisions of the Central Bank of the Russian Federation;

clearing centers;

correspondent accounts, opened by banks each other;

correspondent accounts opened by banks in the third bank.

All of the banking operations listed above are traditional and long-established, accessible to almost all banks. Currently, most banks are universal, that is, they conduct all banking operations.

In a commercial bank, settlement and cash services are handled by a specialized structure called the operational department. It consists of:

operational departments that directly serve customers, that is, those that carry out operations for debiting and crediting funds to customer accounts; issuing statements from personal accounts of clients, etc.;

services directly involved in sending and receiving payments and statements on correspondent accounts of banks through correspondent accounts or through settlement and cash centers of the Central Bank of the Russian Federation;

cash point, carrying out all operations with the receipt and issuance of funds.

The essence of settlement and cash operations of commercial banks lies in the accurate, high-tech implementation of settlements in cash and non-cash form in accordance with the current banking legislation, regulatory documents of the Bank of Russia and internal banking rules.

The functions of settlement and cash transactions are as follows:

organization of work on customer service of various legal categories with confidentiality, urgency and legality;

organizations cashless payments and cash monetary circulation on settlement, current accounts, and on accounts of organizations and enterprises of various forms of ownership;

in providing advisory assistance to clients and their partners on all issues.

4.2 Cash transactions: concept, types and procedures

Cash transactions are a set of material and technical procedures that consist in receiving, storing and issuing cash.

Cash transactions include operations of legal entities for cash settlements in Russian currency in the course of their activities.

The regulation of cash transactions refers to the functions of the Central Bank of the Russian Federation. Depending on the subjects for which state regulation cash transactions, we can distinguish legal registration cash transactions: banks and other credit organizations; enterprises, institutions and other organizations; enterprises and other organizations to directly receive payments from the population for goods, works and services.

Legal entities are required to keep their funds in banking institutions. At the end of the working day, excess amounts of cash must be handed over to the bank. In the cash desk of an enterprise, institution or organization, only such an amount of money that is necessary for making urgent small payments the next day can remain within the limit.

Exceptions to this rule are specifically stipulated in the relevant regulations of the Government of the Russian Federation or the Central Bank of the Russian Federation.

The cash balance limit is determined based on the amount of cash cash flow enterprises, taking into account the peculiarities of the regime of its activities, the procedure and terms for the delivery of cash to banking institutions, ensuring the safety and reduction of counter transportation of valuables.

For posting all cash received by a commercial bank and performing expense transactions Every bank has a cash desk.

Part operating cash desk may include:

) Cash receipts;

) Cash desks

) Income and expense cash desks;

) Cash desks for changing money;

) Evening box offices;

) Cash desks.

In terms of the form of money used for payment purposes, all banking transactions are divided into cash transactions and non-cash transactions.

Non-cash transactions (payments) are necessary insofar as the bulk of the money belonging to both the banks themselves and their clients is in a non-cash form, that is, it is constantly in motion and is on the accounts of other economic entities that temporarily use them in their activities.

The system for organizing cashless payments is not just a set of interrelated elements. The organization of this system is based on three components:

) a set of principles for the organization of non-cash payments that are mandatory for compliance by all its subjects of economic relations;

) a system of accounts that allows making payments and settlements in a non-cash form;

) a system of payment forms, documents and workflow rules.

The settlement system is a dynamic system and therefore must meet the requirements of economic life. Cashless payments should be carried out in such a way that payments are made as soon as possible, allowing to ensure the continuity and acceleration of the reproduction process, the circulation of capital and the turnover of funds. For normal functioning, the system of cashless payments should be based on general and binding principles and regulations. The procedure for conducting non-cash settlements should be uniform for all credit institutions and economic entities throughout the country and debited into international settlement relations.

The development of market relations in our country has led to a change in the foundations of the system of cashless payments, including the principles of their organization. In accordance with Regulation No. 2-P Has become invalid. - Position, approved. Bank of Russia 06/19/2012 N 383-P. and other legal acts, the organization and uninterrupted settlements in our country are ensured by the following principles:

) the demand for payment should be issued before or after the shipment of the goods, in order to prevent delays in payments on the farm;

) payments from the accounts of the bank's customers are made only with their consent, which should prevent the bank from accessing customer funds;

) enterprises, at their own discretion or under an agreement between the supplier and the buyer, can choose the forms of payment and types of payment.

These principles provide that settlements are carried out on bank accounts opened in accordance with applicable law.

It is obligatory to have an acceptance, that is, the payer's consent to the payment, which is implemented by using the appropriate payment document (payment order, check, etc.), indicating the owner's order to debit funds, or a special acceptance of documents issued by the recipients of funds (for example, a payment request , bill of exchange).

The system of cashless payments should be organized in such a way that the term for making a payment is as short as possible, therefore one of the most important principles for making cashless payments is the principle of urgency. Another of the principles of organization of non-cash settlements is the principle of unconditional fulfillment of obligations by participants in settlements. The principle of security is closely related to the principle of urgency of payment, since compliance with the urgency of payment requires that the payer or its guarantor have sufficient liquid funds necessary to pay off obligations to the recipient of funds. Another of the principles of the functioning of the system of cashless payments should be called the principle of the diversity of their forms. It is the possibility of a free choice of forms of non-cash payments that allows enterprises to find the tool that would best meet the requirements of the transaction being made. The choice of one or another form of payment depends on the type of product, the demand for it, the financial situation of the buyer and supplier, the nature of the relationship between them, as well as the method of transporting products.

The implementation of non-cash settlements on customer accounts takes place in the following forms established by law: settlements by payment orders; settlements under a letter of credit; settlements by checks; collection settlements.

In accordance with these forms of payment, payment transactions can be carried out using: payment orders; letters of credit; checks; payment requests; collection orders.

When making payments by payment order, the bank undertakes, on behalf of the payer, at the expense of the funds in his account, to transfer a certain amount of money to the account specified by the payer person in this or another bank within the period provided for by law or established in accordance with it, unless a shorter period is provided for by the agreement bank account, or is not determined by the customs of business turnover used in banking practice.

Payment orders can be made:

a) transfer of funds for goods supplied, work performed, services rendered;

b) transfer of funds to the budgets of all levels and extra-budgetary funds;

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

d) transfer of funds for other purposes provided for by law or the contract.

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

In the absence or insufficiency of funds on the payer's account, and also if the bank account agreement does not determine the conditions for payment of settlement documents in excess of the funds available on the account, payment orders are placed in a file cabinet on an off-balance account N 90902 " Settlement documents not paid on time". Payment of payment orders is made as funds are received in the order established by law.

When settling under a letter of credit, the bank acting on behalf of the payer to open a letter of credit (issuing bank) undertakes to make payments in favor of the recipient of funds upon presentation by the latter of documents that meet all the conditions of the letter of credit, or authorize another bank (executing bank) to make such payments. The executing bank may be the issuing bank, the receiving bank or another bank. The letter of credit is separate and independent from the main contract.

Banks can open the following types of letters of credit:

covered (deposited) and uncovered (guaranteed);

revocable and irrevocable (can be confirmed).

When opening a covered (deposited) letter of credit, the issuing bank transfers the amount of the letter of credit (cover) at the disposal of the executing bank at the expense of the payer or the credit provided to him for the entire period of the letter of credit.

When opening an uncovered (guaranteed) letter of credit, the issuing bank grants the executing bank the right to debit funds from the correspondent account of the issuing bank maintained by it within the amount of the letter of credit or indicates in the letter of credit another method of reimbursing the executing bank for the amounts paid under the letter of credit in accordance with its terms. The procedure for writing off funds from the correspondent account of the issuing bank under an uncovered (guaranteed) letter of credit, as well as the procedure for reimbursement of funds under an uncovered (guaranteed) letter of credit by the issuing bank to the performing bank is determined by an agreement between the banks. The procedure for reimbursement of funds under an uncovered (guaranteed) letter of credit by the payer to the issuing bank is determined in the agreement between the payer and the issuing bank.

The issuing bank informs the recipient of funds about the opening of a letter of credit and its conditions through the executing bank or through the bank of the recipient of funds with the consent of the latter.

Payment under a letter of credit is made in a cashless manner.

The transfer of documents on the opening of a letter of credit and its terms, on confirmation of a letter of credit, on changing the terms of a letter of credit or its closing, as well as on the bank's consent to accept (refuse to accept) the submitted documents, can be carried out by banks using any means of communication that allow to reliably identify the sender of the document.

The amount and procedure for payment for bank services in settlements under letters of credit are governed by the terms of contracts concluded with customers and agreements between banks participating in settlements under letters of credit.

The procedure and conditions for the use of checks in the payment turnover are regulated by part two of the Civil Code of the Russian Federation, and in the part not regulated by it, by other laws and banking rules established in accordance with them.

The check is paid by the payer at the expense of the drawer's funds. The drawer is not entitled to withdraw the check before the expiration of the established period for presenting it for payment. Presenting a check to the bank servicing the holder of the check to receive payment is considered to be presenting the check for payment. The payer of the check is obliged to verify the authenticity of the check. Forms of checks are forms of strict reporting and are accounted for in banks on an off-balance account N 91207 "Forms of strict reporting".

For non-cash payments, checks issued by credit institutions may be used. Checks of credit organizations can be used by clients of this organization, as well as in interbank settlements in the presence of correspondent relations.

The check must contain all required details, established by part two of the Civil Code of the Russian Federation, and may also contain additional details determined by the specifics of banking activities and tax legislation. The form of the check is determined by the credit institution independently.

In the event that the scope of circulation of checks is limited to a credit institution and its clients, checks are used on the basis of an agreement on settlements by checks concluded between the credit institution and the client.

The internal banking rules for conducting operations with checks, which determine the procedure and conditions for their use, should provide for: the form of a check, a list of its details (mandatory, additional) and the procedure for filling out a check; list of participants in settlements with these checks; deadline for presenting checks for payment; terms of payment for checks; conducting settlements and the composition of operations for check circulation; bookkeeping operations with checks; procedure for archiving checks.

Collection settlements are banking operation, through which the bank (issuing bank), on behalf of and at the expense of the client, on the basis of settlement documents, takes actions to receive payment from the payer. For collection settlements, the issuing bank has the right to involve another bank (executing bank).

Settlements for collection are carried out on the basis of payment requests, the payment of which can be made at the order of the payer (with acceptance) or without his order (without acceptance), and collection orders, the payment of which is made without the order of the payer (in an indisputable manner).

Payment requests and collection orders are presented by the recipient of funds to the payer's account through the bank serving the recipient of funds.

The recipient of funds submits to the bank the indicated settlement documents along with the register of settlement documents transferred for collection prescribed form. Payment requests or collection orders may be included in the register at the discretion of the recipient of funds.

In the absence or insufficiency of funds on the payer's account and in the absence in the bank account agreement of the conditions for payment of settlement documents in excess of the funds available on the account, payment requests accepted by the payer, payment requests for direct debiting of funds and collection orders (with attached in cases established by law executive documents) are placed in a card file on off-balance account N 90902 "Settlement documents not paid on time" indicating the date of placement in the card file.

Payment of settlement documents is made as funds are received to the payer's account in the order established by law.

The credit institution independently determines the duration of the operating day, which is a part of the working day, which is understood as calendar days, except for holidays established by federal laws and public holidays, as well as days off transferred to working days by the decision of the Government of the Russian Federation. During the operating day, customer service is performed, documents are accepted for reflection in accounting (except for consulting work, which can be carried out during the entire working time). The specific time of the beginning, end of the operating day is determined by the credit institution and brought to the attention of the clientele served.

When developing bank document management rules, the following should be ensured.

All documents received by the accounting services during business hours, including those from branches, are subject to registration and reflection in the accounts of the credit institution on the same day. accounting records account transactions are also processed analytical accounting within one account of the second order.

Documents received during non-operational hours are reflected in the accounts on the next business day. The procedure for accepting documents after business hours is determined by the credit institution and is stipulated in customer service contracts.

If it is necessary, according to the accepted documents, to transfer funds from correspondent accounts opened in the Bank of Russia settlement network units or in other credit institutions, then the operations are performed in the manner established by the Bank of Russia regulations.

4.3 Legal support of settlement and cash transactions

Banking activities in general, and the conduct of settlement and cash operations in particular, are strictly regulated and controlled processes by the state, the Bank of Russia and other authorized bodies.

Compliance banking law- is not only an indispensable condition for the functioning of a credit institution, but also a guarantee of its activities in the long term and successful comprehensive development.

The Central Bank of the Russian Federation, which performs regulatory and supervisory functions over the work of commercial banks, as well as other government bodies develop and adopt for execution a lot of legal documents regulating the procedure for settlements and maintaining bank accounts of clients, concerning both the external and internal content of settlement and cash transactions.

The Central Bank of the Russian Federation operates in accordance with Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" (ed.), and commercial banks directly - in accordance with Federal Law No. 395- 1 dated December 2, 1990 "On banks and banking activity" (ed.).

In the framework of this work, we will focus on the main regulatory and legal documents that are mandatory for execution by each credit institution and are required to be known, understood and comprehensively analyzed by all bank employees.

Civil Code of the Russian Federation. This document legally key concepts to carry out banking activities in terms of opening bank accounts and making settlements.

Chapter 44 of the Civil Code of the Russian Federation reflects: the concepts of a bank deposit and a bank deposit agreement; reservation of rights to attract funds in deposits; form of bank deposit agreement; types of deposits; conditions and procedure for accrual and payment of interest on the deposit; the need to ensure the return of deposits; disposal of deposits by third parties; the procedure for filling out and issuing savings books and operations with savings (deposit certificates).

Chapter 45 of the Civil Code of the Russian Federation provides: a definition of a bank account and a bank account agreement; a possible list of operations on bank accounts; the procedure for concluding a bank account agreement; certification of the right to dispose of the funds on the account; timing of account transactions; conditions for crediting the account; the procedure for paying the bank's expenses for performing operations on the account; the procedure for accrual and payment of interest for the use of bank funds in the account; conditions for the possibility of offsetting counterclaims between the bank and the client; grounds for debiting funds from the account; order of debiting funds from the account; implementation of the bank's responsibility for improper performance of operations on the account; compliance clause bank secrecy; restrictions on account management; conditions for terminating the contract and closing a bank account.

Based on the basic concepts of a bank account, a bank account agreement, the procedure for operations on bank account and the main forms of payment, legally enshrined in Civil Code Russian Federation, all subsequent instructions and regulations have been developed and approved, regulating and regulating one or another type of settlement and cash services in more detail.

One of these instructions is the Regulation of the Bank of Russia "On non-cash payments in the Russian Federation" dated October 3, 2002 No. 2-P Document Repealed. - Position, approved. Bank of Russia 06/19/2012 N 383-P. See consultant Plus #"justify"> The first part of Regulation No. 2-P defines the main forms of non-cash payments; forms of settlement documents, the procedure for their completion, submission, withdrawal and return. A separate chapter of Regulation No. 2-P is devoted to each form of non-cash payments and, accordingly, settlement documents, in which attention is paid to the main stages of working with a particular document.

The second part of Regulation No. 2-P defines the procedure for carrying out settlement transactions through correspondent accounts (sub-accounts) of banks opened with the Bank of Russia, highlights the specifics of such settlements, establishes rules for the submission by a credit institution of settlement documents for paper media and electronic payment documents, the procedure for withdrawing settlement documents from the file cabinet of unpaid settlement documents in a subdivision of the settlement network of the Bank of Russia, the procedure for opening and closing correspondent accounts with the Central Bank of the Russian Federation, the procedure for returning settlement documents from the file cabinet upon closing a correspondent account.

Part three of Regulation No. 2-P regulates the procedure for carrying out settlement operations on correspondent accounts of banks opened with other banks and on inter-branch settlement accounts.

Absolutely necessary document in the daily work of the bank on settlement and cash services for customers are the "Rules for maintaining accounting operations in Credit Institutions Located on the Territory of the Russian Federation” approved by Bank of Russia Regulation No. 302-P dated March 26, 2007 (hereinafter referred to as the “Rules”). territory of the Russian Federation.

Structure this document provided for: chart of accounts for accounting in credit institutions; characteristics of accounting accounts; organization of work on accounting; annexes supplementing and clarifying individual sections of the Rules.

Without a doubt, all the components of the Rules are important, however, the third part “Organization and accounting” has the greatest practical significance, specifically for the operating divisions of the bank, since it regulates just that part of the work that is performed in these banking structures.

Another necessary document, which, among others, determines the regulatory framework for settlement and cash operations of banks, is the Regulation of the Bank of Russia dated January 5, 1998 No. 14-P "On the rules for organizing cash circulation in the territory of the Russian Federation." The document became invalid due to the publication of the Directive<#"justify">It defines the rules:

organization of circulation of cash;

cash flow forecasting;

compiling and submitting the "Report on cash turnover institutions of the Bank of Russia and credit organizations";

organization of the analysis of the state of cash turnover.

According to this Regulation, enterprises and organizations submit to the servicing bank:

calculation for setting a cash balance limit for the enterprise and obtaining permission to spend cash from the proceeds;

cash advance calendar wages, social payments and scholarships.

Since bank accounts are opened for enterprises (firms, organizations) within the framework of settlement and cash services, the document required for execution is Instruction of the Bank of Russia dated September 14, 2006 No. 28-I "On opening and closing bank accounts, accounts for deposits (deposits) "(hereinafter - Instruction No. 28-I).

Instruction No. 28-I defines:

types of bank accounts;

the procedure and features of opening and closing current accounts for individuals and bank accounts for legal entities and entrepreneurs without forming a legal entity;

rules for issuing a card with samples of signatures and seal imprints;

...

Characteristics of PJSC "Sberbank of Russia". Structure of PJSC Sberbank of Russia General characteristics of PJSC Sberbank of Russia