Like any other authority with special competence, the Central Bank of the Russian Federation has the right to issue by-laws of two types:

regulatory legal acts that are sources of banking law;

non-normative legal acts that are not sources of law.

The rules for the preparation of legal acts of the Central Bank of the Russian Federation are established by the Regulations “On the procedure for the preparation and entry into force of regulatory acts of the Bank of Russia” (as amended on April 18, 2002), approved by order of the Central Bank of the Russian Federation dated September 15, 1997 No. 02-395.

On issues within its competence, the Central Bank of the Russian Federation issues the following types of regulatory legal acts that are binding on federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, all legal entities and individuals:

instructions;

provisions;

instructions.

All these forms are mandatory for federal government bodies, bodies of constituent entities of the Russian Federation, local governments, as well as all legal entities. and physical persons The rules for the preparation of regulatory acts of the Central Bank of the Russian Federation are established by the Central Bank of the Russian Federation independently. Regulatory acts of the Central Bank of the Russian Federation come into force 10 days after the day of their official publication in the official publication of the Central Bank of the Russian Federation - the Bulletin of the Bank of Russia. The regulations of the Central Bank of the Russian Federation do not have retroactive force, i.e. do not apply to legal relations that existed before the entry into force of the normative act. Regulatory acts of the Central Bank of the Russian Federation must be registered by the Ministry of Justice in the prescribed manner.

Regulatory legal acts of the Central Bank of the Russian Federation.

are of a subordinate nature and cannot contradict acts of greater legal force (laws);

regulate the specifics of the procedure for credit institutions to carry out banking activities within the framework of the management of the banking system by the Central Bank of the Russian Federation;

mandatory for execution by a wide range of persons (federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, all legal entities and individuals). In full, they are sent, if necessary, to all registered credit organizations;

come into force 10 days after the day of their official publication in the official publication of the Central Bank of the Russian Federation - "Bulletin of the Bank of Russia", except for cases established by the Board of Directors;

do not have retroactive effect;

most must be registered with the Ministry of Justice Russian Federation in the manner established for state registration of normative legal acts of federal executive authorities;

are not subject to state registration in the Ministry of Justice of the Russian Federation, regulatory legal acts of the Central Bank of the Russian Federation establishing:

changes in interest rates;

size of reserve requirements;

direct quantitative restrictions;

rules accounting and reporting for the Central Bank of the Russian Federation;

the procedure for ensuring the functioning of the system of the Central Bank of the Russian Federation;

others regulations Central Bank of the Russian Federation, which, in accordance with the procedure established for federal executive authorities, are not subject to registration with the Ministry of Justice of the Russian Federation. By general rule regulatory legal acts of the Central Bank of the Russian Federation can be appealed to the court in the manner established for challenging regulatory legal acts of federal government bodies.

In addition, in accordance with the Regulations of the Central Bank of the Russian Federation dated July 18, 2000 No. 115-GT “On the procedure for the preparation and entry into force of official clarifications of the Bank of Russia,” the Central Bank of the Russian Federation also has the right to adopt official clarifications on the application of federal laws and other regulatory legal acts . Such clarifications are not normative legal acts, however, “they are mandatory for application by entities to which the normative legal act applies, on the application of which an official clarification of the Central Bank of the Russian Federation has been issued.”

Normative acts of the Central Bank of the Russian Federation are not subject to state registration , establishing:

foreign currency exchange rates against the ruble;

changes in interest rates;

size of reserve requirements;

the size of mandatory standards for credit institutions and banking groups;

accounting and reporting rules for the Central Bank of the Russian Federation;

the procedure for ensuring the functioning of the system of the Central Bank of the Russian Federation, as well as other acts.

The regulatory acts of the Central Bank of the Russian Federation are sent in full, if necessary, to all registered credit organizations.

Regulatory acts of the Central Bank of the Russian Federation can be appealed in court in accordance with the established procedure.

The Central Bank of the Russian Federation may adopt by-laws and non-normative legal acts in other forms. Currently non-normative legal acts issued by the Central Bank of the Russian Federation are :

clarifications;

• telegrams.

Thus, non-normative legal acts of the Central Bank of the Russian Federation are characterized by the following distinctive features:

they, as a rule, are binding only on those persons to whom they are directly addressed;

are not normative, therefore, they do not create new rules of law and cannot change or supplement the provisions of regulatory legal acts;

are aimed at resolving and clarifying specific aspects of banking activities.

1. Based on Article 34 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 5032; No. 2711; No. 2005, No. 2426; No. 25, Art. 2648; No. 10, Art. 1151; 2008, Art. 4699; Art. 4982; Art. 6231; 2011; Art. 7, article 907; article 43; article 6728; article 53; article 7607; 11, Art. 1649; Art. 27, Art. 3477; 51, Art. 6699; Art. 2014, Art. 2317; Art. ; No. 45, Art. 7543, No. 4, Art. No. 29, art. 4348, Art. 4357; No. 41, art. 5639; No. 48, art. 6699; 2016, No. 1, art. 23, art. 46, art. 50; No. 26, art. 3891; No. 27, art. 4225, art. 4273, art. 4295; 2017, No. 1, art. 46; No. 14, art. 1997; No. 18, art. 2661, art. 2669) be included in the Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses”, registered by the Ministry of Justice of the Russian Federation on May 23, 2014 No. 32404, February 19, 2015 No. 36103, the following changes.

1.1. In point 4:

Subclause 4.1 should be stated as follows:

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

Cash documents can be drawn up upon completion of cash transactions on the basis of fiscal documents provided for in paragraph twenty-seven of Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (Collected Legislation of the Russian Federation, 2003, No. 21, Art. 1957; 2009, No. 23, Art. 2776; No. 29, Art. 3599; 2010, No. 31, Art. 4161; 2011, No. 27, Art. 3873; 2013, art. 2316; 2015, no. 10; . 1421; 2016, no. 27, art.

The paying agent, bank payment agent (subagent) draws up a separate cash receipt order 0310001 for cash accepted during the activities of the payment agent, bank payment 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 certain type entrepreneurial activity, cash documents may not be processed.”;

paragraph one of subclause 4.4 should be supplemented with the words “when registering cash documents on paper”;

in subclause 4.6:

in paragraph three, delete the word “cashier”;

Paragraph four should be stated as follows:

“At the end of the working day, the cashier checks 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 0310004, and certifies the entries in the cash book 0310004 with a signature.”;

paragraph three of subclause 4.7 after the words “Art. 3477" add the words "; 2014, No. 11, Art. 1098; No. 26, art. 3390; 2016, No. 1, art. 65; No. 26, art. 3889) (hereinafter referred to as electronic signature."

1.2. In point 5:

in subclause 5.1:

the first paragraph after the words “(in their absence - the presence of the manager’s signature) and” shall be supplemented with the words “when issuing a cash receipt order 0310001 on paper -”;

paragraph five should be supplemented with the following sentence: “When registering cash receipt order 0310001 in electronic form, a receipt for cash receipt order 0310001 can be sent to the cash depositor at his request to the email address provided by him.”;

the third sentence of paragraph six shall be stated as follows: “The cashier crosses out the cash receipt order 0310001 (in the case of registration of the cash receipt order 0310001 in electronic form, he makes a note about the need to re-register the cash receipt order 0310001) and transfers (sends) to the chief accountant or accountant (if absence - to the manager) to re-register the cash receipt order 0310001 for the actual amount of cash deposited. ";

Subclause 5.2 shall be declared invalid.

1.3. In paragraph 6:

the first sentence of the paragraph of the first subclause 6.1 after the words “(in their absence - the presence of the manager’s signature) and” should be supplemented with the words “when preparing the specified documents on paper -”;

the first paragraph of subclause 6.2 should be supplemented with the following sentence: “In the case of issuing cash receipt order 0310002 in electronic form, the recipient of the cash may affix an electronic signature.”;

in subclause 6.3:

the first paragraph after the words “cash expense order 0310002 is drawn up in accordance” with the words “administrative document of a legal entity, individual entrepreneur or”;

Paragraph three shall be declared invalid.

2. This Directive comes into force 10 days after the day of its official publication.

Governor of the Central Bank

Russian Federation

which banking specialists often use in their speech

publication date: 04/26/2013

update date: 04/10/2019

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

In this regard, to reduce references to any normative act in your speech bank employees only mention the document number, without using its name or what it is about. Dedicated specialists absolutely understand what this is about, what it is about, and why it is mentioned.

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

If you want to see everything documents on banking activities and their texts, go to the banking library.

Main regulations governing banking activities:

395-1 - main federal law about banks and banking activities, gives the concepts of “ credit institution"", "bank", "non-bank credit organization", "banking group", "banking holding", "banking operations", "deposit", "depositor", sets the minimum authorized capital jar, qualification requirements to bank managers, contains rules on the registration of credit organizations and their licensing, as well as grounds for revoking a bank’s license, features of the reorganization and liquidation of banks. Of course, every bank employee should know this law.

Federal Law No. 395-1 of 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, defines 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.

Official details of the regulatory act:

Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)”

579-P– Chart of accounts for bank accounting and rules for reflecting transactions in the bank’s accounting records (until April 3, 2017, Regulation No. 385-P was applied, but it was cancelled).

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 579-P dated February 27, 2017 “On Chart of accounts for credit institutions and the procedure for its application »

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153-I – the most important document on the rules for opening and closing all types of bank accounts opened by individuals, legal entities, entrepreneurs: current, settlement, correspondent and other accounts. The instructions also apply to accounts for accounting deposits and deposit accounts of courts, divisions of the bailiff service, law enforcement agencies and notaries. The instructions contain a list of documents required to open each account, requirements for conducting a client’s legal business, and drawing up a card with sample signatures and a seal.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposit accounts, deposit accounts”

161-FZ– law on the national payment system. This law is a new stage in the development of the settlement system in the Russian Federation. It establishes the legal and organizational foundations of the national payment system, regulates the procedure for the provision of payment services, including transfers cash, the use of electronic means of payment, the activities of subjects of the national payment system, and also determines the requirements for the organization and functioning of payment systems, the procedure for supervision and monitoring in the national payment system.

Official details of the regulatory act:

Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System”

383-P– Regulations of the Central Bank of the Russian Federation establishing the rules for the transfer of funds by credit institutions in Russian rubles through bank accounts and without opening bank accounts. Regulation No. 383-P was developed on the basis of Law 161-FZ “On the National Payment System” and establishes the following forms of non-cash payments: settlements by payment orders; by letter of credit; collection orders; checks; direct debit; in the form of electronic money transfer.

Transfers of funds can be issued by orders in the form of: payment order, collection order, payment request, payment order. The forms of these documents are given in the appendices to Regulation 383-P.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 383-P dated June 19, 2012 “On the rules for transferring funds”

180-I– one of the most important Instructions of the Central Bank of the Russian Federation, establishing a methodology for calculating mandatory bank ratios. The Instruction establishes 12 mandatory standards, each of which must be observed by the bank on a daily basis (until July 28, 2017, Instruction No. 139-I was applied, but it was cancelled).

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 180-I dated June 28, 2017 “On mandatory standards for banks”

595-P– Regulations that regulate the rules for participants in the payment system of the Bank of Russia (PS BR). In addition, Regulation 595-P introduced a new structure of the BIC and the procedure for its assignment, but for existing banks the BIC remains the same.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 595-P dated 07/06/2017 “On the payment system of the Bank of Russia”

507-P– regulations on the Fore (Fore - mandatory reserve fund): how to calculate the amount of required reserves, the procedure for regulating the Fore, the procedure for drawing up and submitting to the Bank of Russia calculations for required reserves.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 507-P dated December 1, 2015 “On required reserves of credit institutions”

590-P– one of the most important and complex regulations of the Bank of Russia; establishes the procedure for classifying loans into quality categories, taking into account the financial situation of the borrower and the quality of debt servicing, determines the limits of the amount of the estimated reserve as a percentage of the amount of the principal debt, the features of the formation of a reserve for loans for portfolios of homogeneous loans, the procedure for the bank to write off bad debts on loans. Required document for working with loans, discounted bills of exchange, securities for transactions with deferred payment or delivery, factoring requirements (until July 14, 2017, Regulation No. 254-P was applied, but it was cancelled)

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 590-P dated June 28, 2017 “Regulations on the procedure for the formation by credit institutions of reserves for possible losses on loans, on loan and equivalent debt”

611-P– a document on the classification of other (not related to loans under 590-P) elements of the calculation base in order to form a reserve for possible losses.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 611-P dated October 23, 2017 “On the procedure for credit institutions to form reserves for possible losses”

4927-U– did you know that each commercial bank provides the Bank of Russia with several dozen different reports on its activities quarterly, monthly, ten days, daily? This document establishes reporting forms for credit institutions. A very voluminous regulatory act. Contains not only report forms, but also the procedure for compiling and submitting each report.

Official details of the regulatory act:

Directive of the Bank of Russia No. 4927-U dated October 8, 2018 “On the list, forms and procedure for compiling and submitting reporting forms for credit institutions to the Central Bank of the Russian Federation”

646-P– establishes a methodology for determining the amount of bank capital, taking into account international approaches to increasing the stability of the banking sector (“Basel III”). The amount of own funds (capital), determined in accordance with Regulation 646-P, is used to determine the values ​​of mandatory standards, as well as in other cases when, in order to determine the value of prudential standards of activity, the indicator of the credit institution’s own funds is used.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 646-P dated July 4, 2018 “On the methodology for determining the own funds (capital) of credit institutions (“BASEL III”)”

178-I– establishes the size (limits) of open currency positions, the methodology for their calculation and the features of supervision over their compliance.

Official details of the regulatory act:

Instruction of the Bank of Russia No. 178-I dated December 28, 2016 “On establishing the size (limits) of open currency positions, the methodology for their calculation and the specifics of supervising their compliance by credit institutions”

148-I– a normative act concerning the issues of issuing shares and bonds by commercial banks, preparing a securities prospectus, and registering the issue of securities by banks.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 148-I dated December 27, 2013 “On the procedure for implementing the procedure for issuing securities of credit institutions on the territory of the Russian Federation”

135-I- a large and complex regulatory act concerning issues of state registration of banks and the issuance of licenses to them. This document is familiar legal service bank and bank management. Describes all types of banking licenses, general requirements to the founders of the bank, to the list of documents submitted to the Central Bank of the Russian Federation for obtaining licenses, to the opening and closing of branches by banks, to the reorganization of the bank.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 135-I dated 04/02/2010 “On the procedure for the Bank of Russia to make decisions on state registration of credit institutions and issuance of licenses for banking operations”

242-P– a document on internal control in the bank, why the system is needed internal control in the bank, how to organize it.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 242-P dated December 16, 2003 “Regulations on the organization of internal control in credit institutions and banking groups”

115-FZ– a federal law aimed at creating a mechanism to combat money laundering and the financing of terrorism. To the unusual functions available to banks, this law added one more - the function of mandatory control over questionable transactions with the obligation to submit information about them to Rosfinmonitoring. Since the adoption of the law in 2001, a lot has changed in the work of banks: full-fledged internal services, dealing only with issues of countering legalization, voluminous internal documents of the bank were written on issues of countering legalization, questionnaires were developed for clients and beneficiaries, and special software systems and communication channels.

Official details of the regulatory act:

Federal Law No. 115-FZ of 07.08.2001 “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism”

499-P– this is the procedure for identifying clients in order to comply with the provisions of Law 115-FZ.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 499-P 10.15.2015 “On identification by credit institutions of clients, client representatives, beneficiaries and beneficial owners for the purpose of combating the legalization (laundering) of proceeds from crime and the financing of terrorism”

39-FZ– the main regulatory act on the securities market and the activities of professional participants in the securities market; the law establishes the concepts of “equity security”, “share”, “bond”, “issuer option”, “issuer”, “registered emission securities”, “documentary form”, “book-entry form”, “state registration number of the issue”, “public offering of securities”, “listing of securities”, “brokerage activities”, “ dealer activity", "securities management activities", "depository activities" and others.

Official details of the regulatory act:

Federal Law No. 39-FZ of April 22, 1996 “On the securities market”

Geneva Convention or (Promissory Note Convention)- an international normative act concluded in Geneva in 1930, which came into force for the USSR in 1937 and, by succession, applies to Russia. Refers to special bill legislation and establishes uniform standards and requirements for the execution of bills and bill circulation for states that have acceded to the Convention. Despite the fact that bill relations in Russia are regulated not so much by the Geneva Conventions, but by the Resolution of the Central Executive Committee and the Council of People's Commissars of the USSR dated August 7, 1937 No. 104/1341 “On the implementation of the provisions on bills of exchange and promissory notes”, which practically repeats rules of the Geneva Convention, to work with bills of exchange you need to know both documents very well.

Official details of the regulatory act:

645-P– rules for the issuance and registration of certificates of deposit and savings by banks, which also includes a requirement for mandatory registration of the conditions for issuing savings and certificates of deposit of credit organizations with the Bank of Russia.

Official details of the regulatory act:

Bank of Russia Regulation No. 645-P dated July 3, 2018 “On savings and deposit certificates of credit institutions”

ProfBanking has prepared free mini-tests especially for you:

173-FZ– the law on Russian currency policy, introduces the concepts of “domestic securities”, “external securities”, “residents”, “non-residents”, “currency transactions” and enshrines the basic principle of currency legislation: “everything is prohibited except what is expressly permitted " The law is very important for banks, since banks are entrusted with the function of currency control agents.

Official details of the regulatory act:

Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”

177-FZ– the law on deposit insurance in banks, defines the basic principles of deposit insurance, participants in the insurance system, what deposits are insured, an insured event, the amount of compensation for deposits in a bank, the competence of the Deposit Insurance Agency, requirements for banks participating in the deposit insurance system, the calculation procedure and payment by banks of insurance premiums to the Agency’s account with the Bank of Russia.

Official details of the regulatory act:

Federal Law No. 177-FZ of December 23, 2003 “On insurance of deposits in banks of the Russian Federation”

630-P– determines the procedure for conducting cash transactions by banks with cash rubles when carrying out banking operations and other transactions, the procedure for working with banknotes of the Bank of Russia that raise doubts about solvency, insolvent banknotes of the Bank of Russia, the presence of signs of counterfeiting of which does not raise doubts among the cashier of a credit institution, and also establishes rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.

Official details of the regulatory act:

Bank of Russia Regulation No. 630-P dated January 29, 2018 “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation”

Look at the texts of current regulations

in banking in our

2054-U– establishes the procedure for conducting cash transactions in authorized banks with banknotes of foreign states.

Official details of the regulatory act:

Directive of the Central Bank of the Russian Federation No. 2054-U dated August 14, 2008 “On the procedure for conducting cash transactions with cash foreign currency in authorized banks on the territory of the Russian Federation”

266-P– establishes the procedure for issuing bank cards on the territory of the Russian Federation by credit institutions and the specifics of carrying out transactions with payment cards, the issuer of which may be a credit institution, a foreign bank or a foreign organization.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 266-P dated December 24, 2004 “On the issue of payment cards and on transactions carried out using them”

In accessible language about the work of a modern commercial bank:

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A REAL PEARL IN THE SEA OF BANKING RATES

Publication source

“Bulletin of the Bank of Russia”, N 46, 05/28/2014

Document Note

ConsultantPlus: note.

The document begins to be valid on June 1, 2014 (with the exception of certain provisions).

— — — — — — — — — — — — — — — — — — — — — — — — — —

In accordance with paragraph 8, this document comes into force on June 1, 2014, with the exception of certain provisions that come into force on other dates.

Directive of the Bank of Russia dated March 11, 2014 N 3210-U

CENTRAL BANK OF THE RUSSIAN FEDERATION

NOTE

ABOUT THE ORDER

CONDUCTING CASH OPERATIONS BY LEGAL ENTITIES

AND SIMPLIFIED PROCEDURE FOR CONDUCTING CASH OPERATIONS

INDIVIDUAL ENTREPRENEURS AND ENTITIES

SMALL BUSINESS

1. This Directive is based on Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; N 52, art. 5032;

2711; N 31, art. 3233; 2005, N 25, art. 2426; N 30, art. 3101; 2006, N 19, art. 2061; N 25, art. 2648; 2007, N 1, art. 9, art. 10; N 10, art. 1151; N 18, art. 2117; 2008, N 42, art. 4696, art. 4699; N 44, art.

4982; N 52, art. 6229, art. 6231; 2009, N 1, art. 25; N 29, art. 3629; N 48, art. 5731; 2010, N 45, art. 5756; 2011, N 7, art. 907; N 27, art. 3873; N 43, Art. 5973; N 48, art. 6728; 2012, N 50, art. 6954; N 53, Art. 7591, Art. 7607; 2013, N 11, art. 1076; N 14, Art. 1649; N 19, art. 2329; N 27, art. 3438, art. 3476, Art. 3477; N 30, art. 4084; N 49, art. 6336; N 52, art. 6975) determines the procedure 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 organizations (hereinafter referred to as 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 businesses are understood to be legal entities classified in accordance with the conditions established by Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 31, art. 4084; 2010, art. 3616; ; 2011, No. 3880; 2013, No. 3436, No. 3071; including micro-enterprises.

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

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

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

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

A legal entity, which includes separate divisions that deposit cash at the cash desk of a legal entity, determines the cash balance limit taking into account the cash balance limits established for these separate divisions.

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

A legal entity stores funds in bank accounts in banks in excess of the cash balance limit established in accordance with paragraphs two to five of this paragraph, which is free cash.

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

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

Individual entrepreneurs and small businesses may not set a cash balance limit.

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 transportation of cash, collection of cash, operations for receiving, recalculating, sorting, forming and packaging cash of bank clients (hereinafter referred to as the organization included in system of the Bank of Russia) for crediting their amounts to the bank account of a legal entity.

An authorized representative of a separate division may, in the manner established by a legal entity, deposit cash at the cash desk of a legal entity or to a bank, or to an organization included in the Bank of Russia system, for crediting their amounts to the bank account of the legal entity.

4. Cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity, individual entrepreneur or other authorized person(hereinafter - the manager) from among his employees (hereinafter - the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with upon signature.

If a legal entity or 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 manager.

A legal entity or individual entrepreneur can conduct cash transactions using software technical means.

Continued >

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All articles Commentary on the Directive of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (Koneva E.S.)

From 01.06.2014, Directive of the Bank of Russia dated 11.03.2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as the Procedure) came into force, with the exception of certain provisions that come into force into force at other times. Let's look at the main innovations.
First, we note that, according to clause 8.2 of the Procedure, from the date of entry into force of these Instructions, 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” is declared invalid.
Let us note that, according to clause 1 of the Procedure, recipients of budget funds when conducting cash transactions must be guided by these Instructions, unless otherwise specified by the regulatory legal act regulating the procedure for conducting cash transactions by recipients of budget funds.

Cash balance limit

As before, a legal entity independently determines the cash balance limit. This limit is established in accordance with the Appendix to this Directive based on the nature of the institution’s activities, taking into account the volume of receipts or volumes of cash disbursement. The procedure for calculating the cash balance limit remains the same.
As for establishing a cash balance limit for separate divisions, then if:
— a separate division has a bank account, the cash balance limit is determined in the manner prescribed by this Directive for a legal entity;
— a separate division deposits cash at the cash desk of a legal entity, the cash balance limit of a legal entity is determined taking into account the cash balance limits provided for these separate divisions.
Note that the accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on 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 social payments nature, including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working holidays if a legal entity conducts cash transactions on these days.
In other cases, accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is not allowed.

FYI. According to Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed, in particular, in the accumulation of cash in the cash register in excess of established limits, the imposition of an administrative fine on officials in the amount of 4000 to 5000 rubles; for legal entities - from 40,000 to 50,000 rubles.

Cash transactions

According to clause 4 of the Procedure, cash transactions are carried out at the cash desk by a cashier or other employee, determined by the head of a legal entity or another authorized person from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities, which the cashier must familiarize himself with on receipt. If a legal entity has several cashiers, one of them performs the functions of a senior cashier (hereinafter referred to as the senior cashier). In addition, cash transactions can be carried out by the manager.
A legal entity can conduct cash transactions using software and hardware.

Pay attention! From 01/01/2015 paragraph will come into force. 5 clause 4 of the Procedure, which establishes requirements for software and hardware. These requirements are that the design of software and hardware, 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 determined by a regulatory act of the Bank of Russia.

Cash transactions are registered with incoming (f. 03010001) and outgoing (f. 0310002) cash orders, and are also reflected in the cash book (f. 0301004).

FYI. The forms of these documents are established by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “On approval of unified forms of primary accounting documentation for accounting of cash transactions, for accounting of inventory results.”

Who should prepare cash documents?

According to clause 4.2 of the Procedure, cash documents are drawn up:
- chief accountant;
— an accountant or other official (including a cashier) specified in an administrative document, or an official of a legal entity, an individual with whom agreements have been concluded for the provision of accounting services;
- manager (in the absence of a chief accountant and accountant).
Who should sign cash documents? Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager (clause 4.3 of the Procedure).

Deposit

According to clause 6.5 of the Procedure, the amount of cash intended for the payment of wages, scholarships and other payments is established according to the payroll (f. 0301009) (payroll (f. 0301011)). The deadline for issuing cash for these payments is determined by the manager and is indicated in the payroll (f. 0301009) (payroll (f. 0301011)). The duration of the period for issuing cash for wages, scholarships and other payments cannot exceed five working days (including the day of receipt of cash from a bank account for these payments).
On the last day of issuing cash intended for payment of wages, scholarships and other payments, the cashier in the payroll sheet (f. 0301009) (payroll sheet (f. 0301011)) puts a seal (stamp) or makes the entry “Deposited” opposite the surnames and initials of employees who have not been issued cash, calculates and records in the final line the amount of cash actually issued and the amount to be deposited, checks the indicated amounts with the total amount in the payroll (f. 0301009) (payroll ( f. 0301011)), puts his signature on the payroll (f. 0301009) (payroll (f. 0301011)) and submits it for signing to the chief accountant or accountant (in their absence, to the manager).
For the amounts of cash actually issued according to the payroll sheet (f. 0301009) (payroll sheet (f. 0301011)), an expense cash order (f. 0310002) is issued.

Pay attention! The obligation to prepare a register of deposited amounts is excluded from the new Procedure.

Nuances associated with the preparation of cash documents

In accordance with clause 4.7 of the Procedure, the documents provided for by this Procedure can be drawn up on paper or electronically. The storage of documents drawn up on paper or electronically is organized by the manager.
Documents on paper. They can be drawn up by hand or using technical means designed for processing information, including a personal computer and software, and signed with handwritten signatures.

Pay attention! In documents drawn up on paper, with the exception of cash documents, corrections may be made containing the date of correction, surnames and initials, as well as the signatures of the persons who prepared the documents to which corrections were made.

Documents in electronic form. They are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information. Electronic documents are signed electronic signatures in accordance with the requirements of Federal Law dated 04/06/2011 N 63-FZ “On Electronic Signature”.

Pay attention! It is not allowed to make corrections to documents executed electronically after the documents have been signed.

In conclusion, we note that measures to ensure the safety of cash during cash transactions, storage, transportation, the procedure and timing of checks of the actual availability of cash are determined by the legal entity independently.

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Quick navigation: Catalog of articlesOther issues Commentary on the Directive of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (O. Grishakova)

Commentary on the Directive of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (Grishakova O.)

Date of article posting: 08/26/2014

From 06/01/2014 in accordance with Bank of Russia Directive N 3210-U<1>came into force new order conducting cash transactions. From the same date, 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” became invalid.
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<1>Directive of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.”

The procedure for conducting cash transactions established by Bank of Russia Directive N 3210-U must be applied by all legal entities carrying out cash transactions on the territory of the Russian Federation. Recipients of budget funds when conducting cash transactions may be guided by this procedure, unless otherwise determined by the regulatory legal act regulating the conduct of such operations by recipients of budget funds.
This document defines, in particular:
— the procedure for determining the limit on the cash balance at the institution’s cash desk;
— the procedure for organizing work on conducting cash transactions;
— the procedure for maintaining a cash book to record incoming (outgoing) cash;
- the procedure for accepting and issuing cash to the cash desk (from the cash desk) of the institution.
Cash balance limit in the cash register.

Compared to the previously effective procedure, the formulas for calculating the cash limit have not changed. The cash limit is determined by one of two formulas given in the Appendix to Bank of Russia Directive N 3210-U:
- based on the volume of cash receipts for goods sold, work performed, services provided (for a newly created institution - based on the expected volume of cash receipts);
- based on the volume of cash issuance (for a newly created institution - based on the expected volume of cash issuance).
Previously, the second formula for calculating the cash register limit was used in the absence of cash receipts for goods sold (work performed, services rendered). The new procedure does not contain this restriction, that is, the institution has the right to choose the second method of calculating the limit, even if cash proceeds are received at the cash desk. For example, if the revenue is insignificant and cash is issued from the cash register for the needs of the institution in a larger amount than the revenue, then it is better to calculate the cash register limit based on the volume of cash issued.
It should be noted that based on clause 2.2 of the Regulations on the peculiarities of settlement and cash services territorial bodies Federal Treasury, financial bodies of the constituent entities of the Russian Federation ( municipalities) and government bodies off-budget funds Russian Federation<2>budget recipients, taking into account the specifics of their activities, have the right to determine the cash limit in an amount exceeding the limit calculated in accordance with Bank of Russia Directive N 3210-U, establishing the amount of the emergency reserve with justification for its size in the relevant administrative document.
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<2>Approved by the Bank of Russia N 414-P, the Ministry of Finance of Russia N 8n 02/18/2014.

The requirement remains unchanged that funds in excess of the established cash limit (free funds) must be kept in bank (personal) accounts of the institution.
As before, accumulation of cash in the cash register in excess of the established limit is allowed only in the following cases:
- on the days of payment of wages, scholarships and social payments, including the day of receiving cash from a bank account for these payments;
- on weekends, non-working holidays if a legal entity conducts cash transactions on these days.

Pay attention! For failure to comply with the cash limit Art. 15.1 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability in the form of a fine: for officials - in the amount of 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles.

Registration of cash transactions. In accordance with the new procedure, cash transactions can be carried out using software and hardware, which from January 1, 2015 must have the function of recognizing at least four machine-readable security features of Bank of Russia banknotes. The list of these funds is established by a regulatory act of the Bank of Russia (clause 4 of Bank of Russia Directive N 3210-U).
Cash transactions, as before, are formalized with incoming (form 0310001) and outgoing (form 0310002) cash orders (PKO and RKO, respectively). Receipts and withdrawals of cash are recorded in the cash book. Directive of the Bank of Russia N 3210-U provides for the use of a cash book in form 0310004. However, state (municipal) institutions that are guided by Order of the Ministry of Finance of Russia N 173n<3>, must draw up a cash book according to form 0504514. If the cash book (form 0504514) does not contain the necessary details, they can be supplemented, but mandatory details cannot be excluded from the established form of the document (clause 7 of Instruction No. 157n<4>, Letter of the Ministry of Finance of Russia dated November 27, 2012 N 02-06-10/4907).
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<3>Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), bodies local government, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines on their use."
<4>Instructions for the use of the Unified Chart of Accounts for public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

According to the new procedure for conducting cash transactions, there is no need to make entries in the cash book for days on which cash transactions were not carried out. Now, separate divisions are not required to submit a second copy of the cash book sheet to the institution every day, as was previously provided. The procedure for transferring a copy of a sheet of the cash book to a separate institution is established by the institution independently, taking into account the deadline for drawing up accounting (budget) statements.
In accordance with clause 4.7 of Bank of Russia Directive N 3210-U, cash documents and a cash book can be prepared not only on paper, but also in electronic form. In this case, documents in electronic form are drawn up using technical means, taking into account their protection from unauthorized access, distortion and loss of information and are signed with electronic signatures in accordance with the requirements of Federal Law dated 04/06/2011 N 63-FZ “On Electronic Signatures”.
Corrections cannot be made to documents executed electronically and signed with electronic signatures. In documents drawn up on paper (with the exception of receipts and expenses cash orders), corrections are allowed, but it is necessary to indicate the date of correction, the names and initials of the persons who prepared these documents, as well as their signatures.
The storage of documents drawn up on paper or electronically is organized by the head of the institution.
In accordance with the new procedure for conducting cash transactions, PKO can be issued upon completion of cash transactions for the total amount of accepted cash on the basis of a control tape removed from cash register equipment, forms strict reporting, equal to cash receipt, other documents provided for by Federal Law N 54-FZ<5>(Clause 5.2 of Bank of Russia Directive N 3210-U).
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<5>Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

It should also be noted that Bank of Russia Directive N 3210-U does not contain a requirement to maintain a register of deposited amounts.
Measures to ensure the safety of cash when maintaining cash documents, storage, transportation, the procedure and timing of verification of the actual availability of cash, as before, are determined by the institution independently.

which banking specialists often use in their speech

publication date: 04/26/2013

update date: 04/10/2019

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

In this regard, to reduce references to any normative act in your speech bank employees only mention the document number, without using its name or what it is about. Dedicated specialists absolutely understand what this is about, what it is about, and why it is mentioned.

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

If you want to see everything documents on banking activities and their texts, go to the banking library.

Main regulations governing banking activities:

395-1 – the main federal law on banks and banking activities, gives the concepts of “credit organization”, “bank”, “non-bank credit organization”, “banking group”, “banking 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 organizations and their licensing, as well as grounds for revoking a bank’s license, features of the reorganization and liquidation of banks. Of course, every bank employee should know this law.

Federal Law No. 395-1 of 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, defines 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.

Official details of the regulatory act:

Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)”

579-P– Chart of accounts for bank accounting and rules for reflecting transactions in the bank’s accounting records (until April 3, 2017, Regulation No. 385-P was applied, but it was cancelled).

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 579-P dated February 27, 2017 “On Chart of accounts for credit institutions and the procedure for its application »

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153-I– the most important document on the rules for opening and closing all types of bank accounts opened for individuals, legal entities, and entrepreneurs: current, settlement, correspondent and other accounts. The instructions also apply to accounts for accounting deposits and deposit accounts of courts, divisions of the bailiff service, law enforcement agencies and notaries. The instructions contain a list of documents required to open each account, requirements for conducting a client’s legal business, and drawing up a card with sample signatures and a seal.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposit accounts, deposit accounts”

161-FZ– law on the national payment system. This law is a new stage in the development of the settlement system in the Russian Federation. It establishes the legal and organizational foundations of the national payment system, regulates the procedure for the provision of payment services, including the transfer of funds, the use of electronic means of payment, the activities of subjects of the national payment system, and also determines the requirements for the organization and functioning of payment systems, the procedure for supervision and surveillance in the national payment system.

Official details of the regulatory act:

Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System”

383-P– Regulations of the Central Bank of the Russian Federation establishing the rules for the transfer of funds by credit institutions in Russian rubles through bank accounts and without opening bank accounts. Regulation No. 383-P was developed on the basis of Law 161-FZ “On the National Payment System” and establishes the following forms of non-cash payments: settlements by payment orders; by letter of credit; collection orders; checks; direct debit; in the form of electronic money transfer.

Transfers of funds can be issued by orders in the form of: payment order, collection order, payment request, payment order. The forms of these documents are given in the appendices to Regulation 383-P.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 383-P dated June 19, 2012 “On the rules for transferring funds”

180-I– one of the most important Instructions of the Central Bank of the Russian Federation, establishing a methodology for calculating mandatory bank ratios. The Instruction establishes 12 mandatory standards, each of which must be observed by the bank on a daily basis (until July 28, 2017, Instruction No. 139-I was applied, but it was cancelled).

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 180-I dated June 28, 2017 “On mandatory standards for banks”

595-P– Regulations that regulate the rules for participants in the payment system of the Bank of Russia (PS BR). In addition, Regulation 595-P introduced a new structure of the BIC and the procedure for its assignment, but for existing banks the BIC remains the same.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 595-P dated 07/06/2017 “On the payment system of the Bank of Russia”

507-P– regulations on the Fore (Fore - mandatory reserve fund): how to calculate the amount of required reserves, the procedure for regulating the Fore, the procedure for drawing up and submitting to the Bank of Russia calculations for required reserves.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 507-P dated December 1, 2015 “On required reserves of credit institutions”

590-P– one of the most important and complex regulations of the Bank of Russia; establishes the procedure for classifying loans into quality categories, taking into account the financial situation of the borrower and the quality of debt servicing, determines the limits of the amount of the estimated reserve as a percentage of the amount of the principal debt, the features of the formation of a reserve for loans for portfolios of homogeneous loans, the procedure for the bank to write off bad debts on loans. A necessary document for working with loans, discounted bills, securities for transactions with deferred payment or delivery, factoring requirements (until July 14, 2017, Regulation No. 254-P was applied, but it was cancelled)

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 590-P dated June 28, 2017 “Regulations on the procedure for the formation by credit institutions of reserves for possible losses on loans, on loan and equivalent debt”

611-P– a document on the classification of other (not related to loans under 590-P) elements of the calculation base in order to form a reserve for possible losses.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 611-P dated October 23, 2017 “On the procedure for credit institutions to form reserves for possible losses”

4927-U– did you know that each commercial bank provides the Bank of Russia with several dozen different reports on its activities quarterly, monthly, ten days, daily? This document establishes reporting forms for credit institutions. A very voluminous regulatory act. Contains not only report forms, but also the procedure for compiling and submitting each report.

Official details of the regulatory act:

Directive of the Bank of Russia No. 4927-U dated October 8, 2018 “On the list, forms and procedure for compiling and submitting reporting forms for credit institutions to the Central Bank of the Russian Federation”

646-P– establishes a methodology for determining the amount of bank capital, taking into account international approaches to increasing the stability of the banking sector (“Basel III”). The amount of own funds (capital), determined in accordance with Regulation 646-P, is used to determine the values ​​of mandatory standards, as well as in other cases when, in order to determine the value of prudential standards of activity, the indicator of the credit institution’s own funds is used.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 646-P dated July 4, 2018 “On the methodology for determining the own funds (capital) of credit institutions (“BASEL III”)”

178-I– establishes the size (limits) of open currency positions, the methodology for their calculation and the features of supervision over their compliance.

Official details of the regulatory act:

Instruction of the Bank of Russia No. 178-I dated December 28, 2016 “On establishing the size (limits) of open currency positions, the methodology for their calculation and the specifics of supervising their compliance by credit institutions”

148-I– a normative act concerning the issues of issuing shares and bonds by commercial banks, preparing a securities prospectus, and registering the issue of securities by banks.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 148-I dated December 27, 2013 “On the procedure for implementing the procedure for issuing securities of credit institutions on the territory of the Russian Federation”

135-I- a large and complex regulatory act concerning issues of state registration of banks and the issuance of licenses to them. This document is well known to the bank's legal service and bank management. Describes all types of banking licenses, general requirements for the founders of the bank, the list of documents submitted to the Central Bank of the Russian Federation for obtaining licenses, for the opening and closing of branches by banks, for the reorganization of the bank.

Official details of the regulatory act:

Instruction of the Central Bank of the Russian Federation No. 135-I dated 04/02/2010 “On the procedure for the Bank of Russia to make decisions on state registration of credit institutions and issuance of licenses for banking operations”

242-P– a document on internal control in a bank, why a system of internal control in a bank is needed, how to organize it.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 242-P dated December 16, 2003 “Regulations on the organization of internal control in credit institutions and banking groups”

115-FZ– a federal law aimed at creating a mechanism to combat money laundering and the financing of terrorism. To the unusual functions available to banks, this law added one more - the function of mandatory control over questionable transactions with the obligation to submit information about them to Rosfinmonitoring. Since the adoption of the law in 2001, a lot has changed in the work of banks: full-fledged internal services have appeared, dealing only with issues of countering legalization, voluminous internal bank documents on countering legalization issues have been written, questionnaires have been developed for clients and beneficiaries, special software systems and communication channels have been introduced. .

Official details of the regulatory act:

Federal Law No. 115-FZ of 07.08.2001 “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism”

499-P– this is the procedure for identifying clients in order to comply with the provisions of Law 115-FZ.

Official details of the regulatory act:

Regulation of the Central Bank of the Russian Federation No. 499-P 10.15.2015 “On identification by credit institutions of clients, client representatives, beneficiaries and beneficial owners for the purpose of combating the legalization (laundering) of proceeds from crime and the financing of terrorism”

39-FZ– the main regulatory act on the securities market and the activities of professional participants in the securities market; the law establishes the concepts of “equity security”, “share”, “bond”, “issuer option”, “issuer”, “registered emission securities”, “documentary form”, “book-entry form”, “state registration number of the issue”, “public offering of securities”, “listing of securities”, “brokerage activities”, “dealer activities”, “securities management activities”, “depository activities” and others.

Official details of the regulatory act:

Federal Law No. 39-FZ of April 22, 1996 “On the securities market”

Geneva Convention or (Promissory Note Convention)- an international normative act concluded in Geneva in 1930, which came into force for the USSR in 1937 and, by succession, applies to Russia. Refers to special bill legislation and establishes uniform norms and requirements for the execution of bills and bill circulation for states that have acceded to the Convention. Despite the fact that bill relations in Russia are regulated not so much by the Geneva Conventions, but by the Resolution of the Central Executive Committee and the Council of People's Commissars of the USSR dated August 7, 1937 No. 104/1341 “On the implementation of the provisions on bills of exchange and promissory notes”, which practically repeats rules of the Geneva Convention, to work with bills of exchange you need to know both documents very well.

Official details of the regulatory act:

645-P– rules for the issuance and registration of certificates of deposit and savings by banks, which also includes a requirement for mandatory registration of the conditions for issuing savings and certificates of deposit of credit organizations with the Bank of Russia.

Official details of the regulatory act:

Bank of Russia Regulation No. 645-P dated July 3, 2018 “On savings and deposit certificates of credit institutions”

ProfBanking has prepared free mini-tests especially for you:

173-FZ– the law on Russian currency policy, introduces the concepts of “domestic securities”, “external securities”, “residents”, “non-residents”, “currency transactions” and enshrines the basic principle of currency legislation: “everything is prohibited except what is expressly permitted " The law is very important for banks, since banks are entrusted with the function of currency control agents.

Official details of the regulatory act:

Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control”

177-FZ– the law on deposit insurance in banks, defines the basic principles of deposit insurance, participants in the insurance system, what deposits are insured, an insured event, the amount of compensation for deposits in a bank, the competence of the Deposit Insurance Agency, requirements for banks participating in the deposit insurance system, the calculation procedure and payment by banks of insurance premiums to the Agency’s account with the Bank of Russia.

Official details of the regulatory act:

Federal Law No. 177-FZ of December 23, 2003 “On insurance of deposits in banks of the Russian Federation”

630-P– determines the procedure for conducting cash transactions by banks with cash rubles when carrying out banking operations and other transactions, the procedure for working with banknotes of the Bank of Russia that raise doubts about solvency, insolvent banknotes of the Bank of Russia, the presence of signs of counterfeiting of which does not raise doubts among the cashier of a credit institution, and also establishes rules for the storage, transportation and collection of cash in credit institutions on the territory of the Russian Federation.

Official details of the regulatory act:

Bank of Russia Regulation No. 630-P dated January 29, 2018 “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation”

Look at the texts of current regulations

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2054-U– establishes the procedure for conducting cash transactions in authorized banks with banknotes of foreign states.

Official details of the regulatory act:

Directive of the Central Bank of the Russian Federation No. 2054-U dated August 14, 2008 “On the procedure for conducting cash transactions with cash foreign currency in authorized banks on the territory of the Russian Federation”

266-P– establishes the procedure for issuing bank cards on the territory of the Russian Federation by credit institutions and the specifics of carrying out transactions with payment cards, the issuer of which may be a credit institution, a foreign bank or a foreign organization.

Official details of the regulatory act:

Regulations of the Central Bank of the Russian Federation No. 266-P dated December 24, 2004 “On the issue of payment cards and on transactions carried out using them”

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