Basic normative acts on banking. Accounting for money at the cash desk and the rules for conducting cash transactions Indication of the Central Bank of the Russian Federation

03.03.2021

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

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

The Directive was issued in order to implement the Federal Law of July 29, 2017 N 281-FZ "On Amendments to Certain legislative acts Russian Federation in terms of improving the mandatory requirements for founders (participants), management bodies and officials financial institutions" and installs, including:

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

the procedure for sending notices to the Bank of Russia of the appointment (dismissal) of a person responsible for organizing the NPF risk management system, an auditor of an insurance company, and certain other persons;

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

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

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

Bank of Russia Letter No. 03-40-7/1433 dated February 28, 2018 "On Materials for Topics for Discussion, Questions and Proposals (for a meeting at the OPK Bor")

The results of the meeting of representatives of the banking community with the leadership of the Bank of Russia were summarized

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

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

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

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

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

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

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

The Bank of Russia proposes an updated procedure for appointing an interim administration of an insurance company

Among other things, the project establishes:

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

cases of appointment of an interim administration;

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

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

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

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

requirements for the procedure for conducting an analysis of the financial condition of an insurance company, requirements for the form of an opinion on the financial condition of an insurance company;

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

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

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

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

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

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

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It is established that the Bank of Russia:

- no later than two business days from the date of entering the specified information about a separate subdivision in the Book of State Registration of Credit Institutions, publish them on its website indicating the full company name and abbreviated company name of the credit institution, the name of the branch and the date of entering information about it in the Book, the name representative office and dates of its opening;

Not later than two working days from the date of entering in the Book of information about the closure of a separate subdivision of a credit institution, the credit institution must delete the relevant information from its website.

Receipt of a notification from the Bank of Russia on entering information about the opening of a branch in the Book;

Sending notices to the Bank of Russia about the opening of a representative office;

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

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

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

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

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

Recipients budget funds when conducting cash transactions, they are guided by this Instruction, unless otherwise specified by the regulatory legal act regulating the procedure for conducting cash transactions by recipients of budgetary funds.

2. In order to conduct cash acceptance operations, including their recalculation, cash withdrawal (hereinafter referred to as cash operations), a legal entity establishes by an administrative document the maximum allowable amount of cash that can be stored in a place for carrying out cash operations, determined by the head of the legal entity (hereinafter - cash desk), after deducing the amount of the cash balance at the end of the working day in the cash book (hereinafter referred to as the cash balance limit).

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

A paying agent operating in accordance with the Federal Law of June 3, 2009 N 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2009, N 23, art. 2758; N 48, 5739; 2010, N 19, item 2291; 2011, N 27, item 3873) (hereinafter referred to as the paying agent), a bank paying agent (subagent) operating in accordance with the Federal Law of June 27, 2011 N 161 -FZ "On the National Payment System" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2011, N 27, Art. 3872; 2012, N 53, Art. 7592; 2013, N 27, Art. 3477; N 30, Art. 4084) (hereinafter - a bank paying agent (subagent), when determining the cash balance limit, they do not take into account the cash accepted in the course of carrying out the activities of a paying agent, a bank paying agent (subagent).

Subdivision of a legal entity, at the location of which a separate workplace(workplaces) (hereinafter referred to as a separate subdivision), depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Directive for a legal entity.

A legal entity, which includes separate subdivisions that hand over cash to the legal entity's cash desk, determines the cash balance limit, taking into account the cash balance limits established by these separate subdivisions.

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

A legal entity keeps on bank accounts in banks funds in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which are free cash.

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

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

Individual entrepreneurs, small business entities may not set a cash balance limit.

3. An authorized representative of a legal entity delivers cash to a bank or to an organization that is part of the Bank of Russia system that carries out cash transportation, cash collection, operations for receiving, recounting, sorting, forming and packaging cash from bank customers (hereinafter referred to as the organization, included in the system of the Bank of Russia) to credit their amounts to the bank account of a legal entity.

An authorized representative of a separate subdivision may, in accordance with the procedure established by a legal entity, hand over cash to the legal entity's cash desk or to a bank or organization included in the Bank of Russia system in order to credit their amounts to the legal entity's bank account.

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

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

Cash transactions can be carried out by the head.

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

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

Cash documents can be drawn up at the end of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of Federal Law No. electronic means of payment" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2003, N 21, art. 1957; 2009, N 23, art. 2776; N 29, art. 3599; 2010, N 31, art. 4161; 2011, N 27, art. 3873; 2012, N 26, item 3447; 2013, N 19, item 2316; N 27, item 3477; N 48, item 6165; 2014, N 19, item 2316; 2015, N 10, item 1421; 2016, N 27, item 4223).

The paying agent, bank paying agent (subagent) draws up a separate incoming cash order for cash accepted in the course of carrying out the activities of a paying agent, bank paying agent (subagent).

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

(see text in previous edition)

4.2. Cash documents are issued:

chief accountant;

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

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

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

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

4.4. The cashier is provided with a seal (stamp) containing (containing) details confirming the conduct of a cash transaction (hereinafter referred to as the seal (stamp), as well as specimen signatures of persons authorized to sign cash documents, when registering cash documents on paper.

(see text in previous edition)

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

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

4.6. Cash incoming to the cash desk, with the exception of cash accepted in the course of the activities of a paying agent, bank paying agent (subagent), and cash issued from the cash desk, the legal entity records in the cash book.

The paying agent, banking paying agent (subagent) maintains a separate cash book for accounting for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).

Entries in the cash book are made for each incoming cash order, outgoing cash order, issued respectively for received, issued cash (full posting to the cash desk).

(see text in previous edition)

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

(see text in previous edition)

Entries in the cash book are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who carried out the specified reconciliation.

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

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

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

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

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

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

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

(see text in previous edition)

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

5. Acceptance of cash by a legal entity, individual entrepreneur, including from the person with whom the contract labor contract or a civil law contract (hereinafter referred to as the employee), is carried out according to cash receipt orders.

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

(see text in previous edition)

The cashier accepts cash by sheet, piece counting.

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

After accepting cash, the cashier checks the amount indicated in the incoming cash order with the amount of cash actually received.

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

(see text in previous edition)

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order (if the incoming cash order 0310001 is issued in electronic form, he puts a mark on the need to reissue the incoming cash order 0310001) and transfers (sends) to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 to the amount of cash actually deposited.

(see text in previous edition)

5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order.

6.1. Upon receipt of an expense cash warrant (payroll, payroll), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and, when drawing up these documents on paper, its compliance with the sample, except for the case provided for in in the second paragraph of sub-clause 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash on an account cash warrant, the cashier also checks for the presence of supporting documents listed in the cash bill.

(see text in previous edition)

The cashier issues cash after the identification of the cash recipient according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney presented by the cash recipient and the identity document. The issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the cash order (payroll, payroll) or in the power of attorney.

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

NOTE

ABOUT ORDER

CASH OPERATIONS BY LEGAL ENTITIES

AND SIMPLIFIED CASH OPERATIONS

INDIVIDUAL ENTREPRENEURS AND SUBJECTS

SMALL BUSINESS

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

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

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

For a subdivision of a legal entity, at the location of which a separate workplace (workplaces) (hereinafter referred to as a separate subdivision) is equipped, depositing cash to a bank account opened for a legal entity in a bank, the cash balance limit is set in the manner prescribed by this Directive for a legal entity .

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

A legal entity keeps on bank accounts in banks funds in excess of the cash balance limit established in accordance with paragraphs two to five of this clause, which are free cash.

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

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

Individual entrepreneurs, small business entities may not set a cash balance limit.

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

Cash transactions can be carried out by the head.

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

ConsultantPlus: note.

Paragraph five of clause 4 comes into force on January 1, 2015 (clause 8.1 of this document).

4.1. Cash transactions are executed by incoming cash orders 0310001, outgoing cash orders 0310002 (hereinafter referred to as cash documents).

4.2. Cash documents are issued:

chief accountant;

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

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

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

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

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

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

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

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

The paying agent, bank paying agent (subagent) maintains a separate cash book 0310004 to account for cash accepted in the course of the activities of a paying agent, bank paying agent (subagent).

Entries in the cash book 0310004 are made by the cashier for each incoming cash order 0310001, outgoing cash order 0310002, issued respectively for received, issued cash (full posting to the cash desk).

At the end of the working day, the cashier checks the data contained in the cash book 0310004 with the data of cash documents, displays the amount of the cash balance in the cash book 0310004 and affixes a signature.

Entries in the cash book 0310004 are verified with the data of cash documents by the chief accountant or accountant (in their absence, by the head) and signed by the person who conducted the specified reconciliation.

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

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

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

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

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

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

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

5.1. Upon receipt of a cash receipt order 0310001, the cashier checks the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and its compliance with the sample, except for the case provided for in paragraph two of sub-clause 4.4 of clause 4 of this Instruction, checks the compliance of the amount of cash affixed figures, the amount of cash in words, the presence of supporting documents listed in the cash receipt order 0310001.

The cashier accepts cash by sheet, piece counting.

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

After accepting cash, the cashier checks the amount indicated in the incoming cash order 0310001 with the amount of actually accepted cash.

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

If the deposited amount of cash does not correspond to the amount specified in the incoming cash order 0310001, the cashier offers the depositor of cash to add the missing amount of cash or returns the excessively deposited amount of cash. If the depositor of cash refused to add the missing amount of cash, the cashier returns to him the deposited amount of cash. The cashier crosses out the incoming cash order 0310001 and passes it to the chief accountant or accountant (in their absence - to the head) for reissuing the incoming cash order 0310001 for the amount of cash actually deposited.

5.2. A cash receipt order 0310001 can be issued at the end of cash transactions on the basis of a control tape removed from cash registers, strict reporting forms equivalent to a cash receipt, other documents provided for by Federal Law No. 54-FZ of May 22, 2003 "On the Application cash register equipment when making cash payments and (or) settlements using payment cards" (Collected Legislation of the Russian Federation, 2003, N 21, item 1957; 2009, N 23, item 2776; N 29, item 3599; 2010, N 31, item 4161; 2011, N 27, item 3873; 2012, N 26, item 3447; 2013; N 19, item 2316; N 27, item 3477; N 48, item 6165) , for the total amount of cash accepted, except for the amounts of cash accepted in the course of carrying out the activities of a paying agent, bank paying agent (subagent).

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

5.3. Acceptance at the cash desk of a legal entity of cash deposited by a separate subdivision is carried out in the manner established by the legal entity, according to a cash receipt order 0310001.

6. The issuance of cash is carried out on account cash orders 0310002.

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

6.1. Upon receipt of an expense cash order 0310002 (payroll 0301009, payroll 0301011), the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and its compliance with the sample, except for the case provided for in the second paragraph of subparagraph 4.4 of clause 4 of this Instruction, the correspondence of the amounts of cash written in numbers to the amounts written in words. When issuing cash under an outgoing cash order 0310002, the cashier also checks the availability of supporting documents listed in the outgoing cash order 0310002.

The cashier issues cash after the identification of the cash recipient according to the passport or other identification document presented by him in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as the identity document), or according to the power of attorney presented by the cash recipient and the identity document. Issuance of cash is carried out by the cashier directly to the recipient of cash indicated in the expenditure cash warrant 0310002 (settlement and payroll 0301009, payroll 0301011) or in the power of attorney.

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

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

6.2. When issuing cash under an outgoing cash order 0310002, the cashier prepares the amount of cash to be given out and passes the outgoing cash order 0310002 to the cash recipient for signing.

The cashier recalculates the amount of cash prepared for withdrawal in such a way that the recipient of cash can observe his actions, and gives the recipient cash by sheet, piece counting in the amount indicated in the outgoing cash order 0310002.

The cashier does not accept claims from the recipient of cash on the amount of cash, if the recipient of cash did not check the correspondence of the amounts of cash written in numbers with the amounts written in words in the cash receipt 0310002, and did not count, under the supervision of the cashier, sheet by sheet, piece by piece the cash received by him .

After the issuance of cash on account cash warrant 0310002, the cashier signs it.

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

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

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

6.4. The issuance of cash from the cash desk of a legal entity to a separate subdivision of cash necessary for carrying out cash transactions is carried out in the manner established by the legal entity, according to an account cash order 0310002.

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

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

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

For the actually issued amounts of cash according to the payroll 0301009 (payroll 0301011), an expenditure cash order 0310002 is issued.

7. Measures to ensure the safety of cash in the course of cash transactions, storage, transportation, the procedure and terms for conducting checks on the actual availability of cash are determined by a legal entity, an individual entrepreneur.

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

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

8.2. From the date of entry into force of this Instruction, to recognize as invalid Bank of Russia Regulation No. 373-P dated October 12, 2011 "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on November 24, 2011 No. 22394 ("Bulletin of the Bank of Russia" dated November 30, 2011 N 66).

Chairman

Central Bank

Russian Federation

E.S.NABIULLINA

Appendix

to the Instruction of the Bank of Russia

"On the procedure for maintaining cash

operations by legal entities

and simplified procedures

cash transactions by individual

entrepreneurs and subjects

small business"

DETERMINATION OF THE LIMIT OF THE RESIDUE OF CASH

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

where:

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

P - the settlement period determined by the legal entity, for which the volume of cash receipts for the sold goods, work performed, services rendered, in working days is taken into account (when determining it, periods of peak volumes of cash receipts, as well as the dynamics of similar periods of previous years; the settlement period is not more than 92 working days of a legal entity);

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

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

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

The cash balance limit is calculated by the formula:

where:

L - cash balance limit in rubles;

R - the volume of cash withdrawals, with the exception of the amounts of cash intended for payment of wages, scholarships and other payments to employees, for the billing period in rubles (a legal entity, which includes separate divisions, when determining the volume of cash withdrawals, cash is taken into account stored in these separate subdivisions, except for the case provided for in paragraph four of paragraph 2 of this Instruction);

P - billing period determined by a legal entity, for which the volume of cash withdrawals in working days is taken into account (when determining it, periods of peak cash withdrawals, as well as the dynamics of cash withdrawals for similar periods of previous years, the settlement period is not more than 92 working days of a legal entity);

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

which banking specialists often use in their speech

publication date: 04/26/2013

update date: 04/10/2019

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

In this regard, in order to reduce the mention of any normative act in his speech bank employees call only the number of the document, without using either its name or anything about it. Dedicated experts absolutely understand what it is about, and what, and why it is mentioned.

In order to introduce the uninitiated into the course of banking, ProfBanking places a list of the main documents regulating banking activities and gives a brief annotation to each normative act.

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

The main regulatory acts regulating banking activities:

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

Federal Law No. 395-1 dated December 2, 1990 "On Banks and Banking Activities"

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