Contents of the magazine number 20 for 2017

Yu.V. Kapanina
expert Po accounting and taxation

One method of obtaining an organization of income from its available money is to put them in interest in the bank to the deposit account. At the same time, the reflection of the deposit will depend on the conditions of the deposit agreement. For example, if early termination Contract Bank recalculate accrued interest at a reduced rate, then companies will have to adjust earlier revenues.

Accounting Money Placement on Deposit

Documenting

The main document for accounting for the deposit amount, as well as interest on it is a bank deposit agreement but p. 1 Art. 834, paragraph 1 of Art. 836 of the Civil Code of the Russian Federation.

In this case, such a contract is considered concluded from the moment of its signing with the bank, but from the moment of making money to the bank deposit t. p. 1 Art. 834, paragraph 2 of Art. 433 of the Russian Federation.

The discovery of the deposit is confirmed:

or bank discharge and payment order - when listing non-cash funds;

or receipt to the receipt and cash order, signed by the Bank's employee, with an affiliated print of the cash stamp - when making cash g. p. 3.4 provisions, approved. CB 24.04.2008 № 318-P.

Now banks provide their customers with the opportunity to open a deposit online. In this case, the contract of the banking contribution in paper is not signed. The order of the documentary discovery is that the representative of Jurlitsa (director, chief spent) submits to the bank through the remote service system (for example, through "Client-Bank") signed electronic signature The application in which the information necessary for posting money is indicated. Thus, the company agrees with the rules and conditions of deposits published on the official website of the bank. These electronic documents In the aggregate, they are concluded between the company and the bank of the bank deposit agreement (of course, subject to the receipt of money into the contribution). A bank statement will be a confirmation of the transfer of money into deposit.

In the contract, the accountant should pay attention to the following pointsaffecting the reflection of the deposit in accounting:

the placement of the deposit;

the procedure for accrualing interest and the timing of their payment;

conditions early termination contract.

Profit Tax

Placing money on the deposit, as well as their refund from the deposit will not be the cost and income of the Organization and p. 12 art. 270, sub. 10 p. 1 Art. 251 NK RF. In "profitable" income reflects only interest due to depositor.

Percentages are included in the composition of non-engine income in p. 6 art. 250, paragraph 6 of Art. 271, p. 4 art. 328 NK RF:

for the last number of each month;

at the date of termination of the contract (refund of money from the deposit).

Moreover, it doesn't matter how the contract will be spelled out about the period of interest payments (even if they are capitalized and paid at a time when the deposit is returned), to recognize them in the tax accounting monthly.

If interest is accrued and paid by the bank for the last number of each month, then interest income can be simply taken from the bank statement without conducting any additional calculations.

Another thing is when interest is accrued, say, in the middle of the month or at the end of the deposit period. Then the amount of interest should be determined by the formula (if the contract does not provide a special procedure for calculating interest):

The calculation should be reflected in the accounting certificate.

The contract may provide for capitalization of interest (in other words, compound interest), that is, when accrued interest with certain periodicity are joined to the total deposit amount, as a result, the amount of the deposit increases and interest is accrued already on Bo '- thumb.

Example. Calculation of the amount of interest recognized in income

Condition. The company 4 September 2017 placed a deposit in the amount of 1,500,000 rubles. By week until November 30, 2017, on the terms of the monthly capitalization of interest. Deposit rate - 6% per year. The interest on the deposit is charged from the day following the day of money entering the deposit, until the day of their return is inclusive. At the same time, they are paid at the date of closing of the contribution.

Decision. The calculation will be the following.

Months	Deposit amount, taking into account the capitalization of interest, rub.	Number of days of deposit	The amount of interest that the company will take into account in non-dealer income at the end of the month, rub.
September	1 500 000,00	26 (from 5.09 to 30.09)	6410,96 (1 500 000 rub. X 6% / 365 days. X 26 days.)
October	1 506 410,96 (1 500 000 rub. + 6410,96 rub.)	31	7676,51 (1 506 410.96 rub. X 6% / 365 days. X 31 d.)
November	1 514 087,47 (1 506 410,96 rub. + 7676,51 rub.)	30	7466,73 (1 514 087,47 rub. X 6% / 365 days. X 30 days.)

USN

Simplists also do not need to be considered in tax expenses and income placement of the deposit amount and return t. p. 1 Art. 346.16, sub. 1 p. 1.1 Art. 346.15, sub. 10 p. 1 Art. 251 NK RF.

In the taxable income you need to include only interest on the contribution w. p. 1 Art. 346.15, paragraph 6 of Art. 250 NK of the Russian Federation.

The date of recognition of "simplified" income is the day of receipt of money on bank accounts and (or) in the cash desk w. p. 1 Art. 346.17 of the Tax Code of the Russian Federation. That is, with USN, interest is taken into account in income in the days of their receipt. And the amounts are taken from bank statements or orders.

Difficulties in determining the time of recognition of interest income may arise in a situation where interest capitalization is provided for the banking deposit. After all, accrued interest go to the bank's bank account, but not only on the calculated one, but to the deposit, increasing the deposit amount. What date will be considered a day of receipt of income: the day of their capitalization (accession to the deposit amount on the deposit account) or the day of their enrollment on the current account? For clarification, we turned to the Ministry of Finance.

Revenue recognition date in the form of capitalized interest

The date of receipt of income in the use of USN is recognized, in particular, the day of money receipt for banks in banks (Cash Method e) p. 1 Art. 346.17 of the Tax Code of the Russian Federation.

For tax purposes under the invoice (accounts), the calculated (current) and other accounts in banks opened on the basis of a bank account agreement but p. 2 art. 11 NK RF. At the same time, in the Civil Code of the Russian Federation, bank account agreements are regulated by ch. 45, and banking contributions (deposit) agreements, on the basis of which deposit accounts are opened, - Ch. 44.

In addition, in Art. 86 of the Tax Code of the Russian Federation states that banks open accounts, deposits and are obliged to issue tax authorities certificates about the availability of accounts, deposits (deposits) in the bank and (or) on cash balances on accounts, deposits (deposits), statements on account operations, on deposits (deposits) of organizations.

Thus, accounts opened on the basis of a bank account agreement and on the basis of a bank deposit agreement (deposit), for tax purposes differ from each other.

Therefore, the date of receipt of income in the form of interest on the deposit report, subject to their capitalization, recognizes the date of crediting by the Bank of such interest on the organization's current account.

ENVD

Companies using UTIIs can also place available funds on deposits. According to the controllers, the interest obtained do not relate to the activities of ENVD. Therefore, deposit interest should be included in the income tax base as non-revenue income based on separate accounting data. but Letters of the FTS dated 03/24/2011 No. Ke-4-3 / [Email Protected] ; Ministry of Finance from 19.02.2009 No. 03-11-06 / 3/36.

Note that the Ministry of Finance had a different position on this. It was believed that if the company leads only "imputed" activities, then the income tax is not subject to income i Letter of the Ministry of Finance of November 27, 2006 No. 03-11-04 / 3/506. However, it is still safer to adhere to later clarifications of officials.

If the organization combines a shift and simplified, then the received deposit interests should be taken into account in the composition of the income taxable within USN The letter of the Ministry of Finance from 06.07.2005 No. 03-11-04 / 3/7.

Accounting

In accounting money placed on the deposit at interest, reflected in the composition of financial investment j. pP. 2, 3 PBU 19/02. At the same time, the choice of organization to be consolidated in accounting policies, they can be taken into account:

or on account 58 " Financial investments", Subaccount" deposits ";

or on account 55 " Special accounts In banks, "subaccount 55-3" Deposit accounts ".

Regardless of the account on which the deposit is taken into account, it must be shown in the balance of financial investment. j. p. 19 PBU 4/99; p. 41 PBU 19/02:

or on line 1170 in the section " Fixed assets"- if the deposit period exceeds 12 months after reporting date;

or on line 1240 in the section " Current assets"- If the deposit period is not more than 12 months after the reporting date.

The exception is one - a deposit deposit. In balance, it is reflected in line 1250 "Cash and cash equivalent s " p. 5 PBU 23/2011.

Interest on the contribution is recognized as part of other income evenly during the term of the contract, regardless of when they actually be obtained s p. 34 PBU 19/02; PP. 7, 16 PBU 9/99; The letter of the Ministry of Finance dated January 24, 2011 No. 07-02-18 / 01:

for the last number of reporting period. It is easier to do it monthly. Then accounting interest will coincide with "profitable";

at the date of termination of a bank deposit agreement.

Situation 1. Interest on the deposit are not capitalized and paid by the Bank when the deposit is closed. Then accounting wiring There will be such.

Contents of operation	DT	Kt.
Listed money on a deposit	58 (55-3)	51
For the last number of reporting period, as well as on the date of termination of the contract
Interest on the deposit in the amount, which is determined on the basis of the terms of the contract, are reflected in income	76	91-1
At the date of termination of the contract
Returned deposit	51	58 (55-3)
Interest on the deposit	51	76

Situation 2. Interest on the deposit are capitalized and paid at the end of the deposit period. At the same time, the date of capitalization of interest under the Agreement coincides with the date of recognition of interest income (for example, both of these operations occur for the last number of each month). Then to reflect in the income accrued interest, you need to make the following wiring.

Situation 3. Interest on the deposit are capitalized and paid at the end of the deposit period. However, the date of capitalization and the date of accounting of interest in income are different (for example, in quarterly capitalization and monthly recognition of interest income). Percentage accounting postures will be such.

And the posting and return of the deposit, including interest, in situations 2 and 3 will be the same as in situations 1.

Accounting nuances of early termination of the contract

If the company decides to bring money from the deposit ahead of schedule, the bank can recalculate the interest accrued earlier at a reduced rate or do not pay them at all. With this scenario, the company will have to adjust the income.

"Profitable" adjustment. Company Mozhe t. p. 1 Art. 54, paragraph 1 of Art. 81 NK RF:

or reduce the amount of lost interest tax base of the period in which the deposit closed ahead of time - if there is an excessive accountable income to the current year;

or include the amount of unnecessarily accrued percent nonealization expenses as a loss of past years, identified in the current reporting (tax) period e. sub. 1 p. 2 art. 265 NK RF, - If the "extra" income falls in past years;

or to submit updated declarations for reporting (tax) periods in which the "extra" revenues were reflected.

On USN adjustment I will not need if, under the terms of the contract, the entire amount of accrued interest is paid at the same time when the contribution is closed. In revenues, the company must simply include the amount of percent actually received.

If the bank paid interest on the company's current account, let's say, monthly or quarterly, it has already taken into account these amounts when calculating the "simplified" tax. And accordingly, the amount of unnecessary percentage of interest can reduce the revenues of the period in which the deposit 10/99

LLC NA general System taxation (main activity - consulting services) places their own cash On the deposit in the bank. By what rows of cash flow report need to show the movement of money on the deposit and receipt of interest?

Answer

1. If the deposit is given in account 55, then in the cash flow report, do not reflect the transfer of funds from the current account on the deposit account and the receipt of money from the deposit account to the settlement. Interest Show in the report line 4111.

2. If the deposit take into account the account 58, then the Deposit Movement Show either on line 4113 and 4121, or on line 4213 and 4223. If the funds per deposit were listed and the contribution was repaid in one reporting period, cash flows Show folded. Interest reflect either in line 4111 or in line 4214.

In which section to reflect interest, in this case depends on what section you decided to reflect the deposit itself. So established by paragraphs ,, PBU 23/2011.

Fill any forms accounting reporting online and pass them over the Internet you can

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 owner 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 - These are the cash that the contributor voluntarily transfers to the storage of a credit organization (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 opened 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 legal 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:

• obtaining wagespensions;
• 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, a number of credit institutions require a special additional agreement for this purpose. 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.

FROM 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 interest accrual for 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 It is a bank deposit for 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 a low rate, 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 uncompanyable cash balance on demand deposits, as well as the average storage period 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.

On the size of the rate urgent deposits influence:

1. deposit period;
2. deposit amount;
3. availability 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 key bid. 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 owners multicurrency deposits Can conduct 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 open 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 received in any of them, a bank card was opened or an account for doing business, it is quite possible to offer more favorable service conditions 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 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 selected bank website you should register personal Area. 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 maximum volumes to attract deposits from the population and favorable conditions on 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. To date, this is the largest 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. – final sum 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:



Urgent expossal deposit

The contribution involved on the term established in accordance with the deposit transaction (agreement), with the obligation of the bank to return the amount of the contribution on the expiration date of the deposit.

For the right to return the deposit, the Bank applies discount to the attraction rate. The return amount of the deposit before the expiration of the term is carried out with the payment of interest, calculated by 1/2 rates "to demand" for individuals acting at the time of return of the contribution.

Replenished deposit

In addition to the initial amount of the contribution, the Client has the right to carry out additional contributions to the contribution in accordance with the terms of the deposit transaction (agreement). Initial contribution, minimum amount of additional contribution, maximum amount deposit taking into account the initial and additional contributions, Term, currency of the contribution, interest rate, the deadline for making additional contributions is established in the bank deposit agreement.

The interest rate remains unchanged during the period and applies to additional contributions.

• the initial deposit amount is from 500,000 (from 50,000 for IP) RUB / $ 50,000 / 50.000 €;
• deposit term - from 3 to 18 months;
• the deadline for adding additional contributions within 4/5 of the deposit period is established.
  It is impossible to enter the term of the deposit in the last month.

Benefits

deposit is convenient to clients planning to increase the amount of the deposit by making additional contributions;

as the term of deposit reduces the client, it has the opportunity to replenish it at the expense of "short" resources, while receiving interest at the "long" period rate.

Deposit with the possibility of partial or full refund

The depositor during the term of the contract can be returned from the entire deposit amount. The initial deposit amount, the minimum size of the returned part of the contribution, the term, currency of the contribution, the main interest rate, interest rates on early returns are determined in the contract.

• initial deposit amount - from 500,000 (from 50,000 for IP) RUB / $ 50,000 / 50 000 €;
• deposit term - from 3 to 18 months. (can be increased to 36 months.);
• the attraction rate on early returns - on the early return amount interests are accrued on the basis of the actual life of funds in the deposit;
• for early return Earlier, 1 month interest is paid on 1/2 rates of demand for claims for individuals.

Benefits

deposit allows you to receive income from posting temporarily free money, even if their placement is changed;

deposit allows customers to insure against the unprokedive deterioration in the payment flow.

Replenished deposit with the right of partial return

With this form of the deposit, the client is given the opportunity to make additional contributions and return the deposit part to the established value of the minimum balance on the deposit account. The initial deposit amount, the minimum size of a partial return and additional contribution to the contribution, the minimum balance on the deposit account, the maximum amount of the deposit, the term, currency of the contribution, interest rate, the deadline for the provision of funds is established in the contract.

• initial deposit amount - from 500,000 (from 50,000 for IP) RUB / $ 50,000 / 50 000 €; Deposit term - from 3 to 18 months;
• the minimum amount of additional contribution is 25,000 rubles / $ 25,000 / 25,000 €;
• the maximum deposit amount taking into account additional contributions is 300% of the initial deposit amount;
• the deadline for adding additional contributions within 4/5 of the deposit period is established. Impossible to enter the term of the deposit in the last month;
• the minimum balance of funds on the deposit account is 50% of the initial deposit amount;
• the minimum amount for a partial return - 25,000 rubles / $ 25,000 / 25,000 €;
• with a downward return earlier, 1 month or with a violation of the condition of the minimum balance in the account, interest is paid on 1/2 of the deposit rate for individuals.

Benefits

this deposit allows the client to quickly manage its own liquidity.

It is possible to post in alpha business online

Fixed residue

Alpha Bank does not attract funds in the form of fixed residues from individual entrepreneurs.