Implementation of money transfers on behalf of individuals without opening bank accounts.

According to the norms enshrined in Article 5 of the Federal Law "On Banks and Banking Activities", credit institutions are entitled to make transfers Money on behalf of individuals without opening bank accounts (except for postal orders).

An individual deposits cash into the cash desk of a credit institution.

On this occasion, there is an explanation from one of the departments of the Bank of Russia. In particular, the Department of Payment Systems and Settlements considered the requests received regarding the classification of money transfers on behalf of individuals without opening bank accounts to non-cash settlements, and gave the following explanation. In his opinion, this operation is carried out in accordance with paragraph 2 of Article 863 of the Civil Code Russian Federation within the framework of the norms of paragraph 2 "Settlements by payment orders". This is, firstly, and secondly, when transferring funds on behalf of individuals without opening bank accounts, credit institutions carry out a number of sequential banking operations, starting from accepting cash from an individual and ending with their transfer to the recipient's bank account in a cashless manner . Therefore, according to the Department of Payment Systems, the transfer of funds on behalf of individuals without opening bank accounts refers to non-cash payments. * (391)

There is an Instruction of the operational nature of the Bank of Russia dated November 23, 1998 N 327-T "On transfers of funds on behalf of individuals without opening bank accounts." It only states that credit institutions (with the exception of non-bank credit institutions - collection organizations) have the right to carry out money transfer operations on behalf of individuals without opening bank accounts. They can do this on the basis of licenses issued by the Bank of Russia, which include, among the permitted banking operations, a cash service operation for individuals and / or legal entities. Therefore, the founders (participants) of a credit institution holding the above license are recommended by this letter to make an appropriate addition to the list of banking operations provided for in its constituent documents.

Therefore, we can conclude that this operation is practically not regulated in any way by the regulations of the Bank of Russia.

In practice, the question arose as to whether operating cash desks outside the cash center of a credit institution can accept payments from individuals without opening bank accounts. In response to a request from the ARB, the Legal Department of the Bank of Russia gave the following explanation. * (392) The operating cash desk outside the cash node makes all payments through the correspondent account of its credit institution (subcorrespondent account of the branch of the credit institution).

In this case, all operations carried out by such a cash desk are reflected in the daily balance sheet of the credit institution (branch). With this in mind, the list of operations delegated by a credit institution (branch) to its internal structural divisions is determined by the credit institution (branch) independently, based on the list of operations specified in the license for banking operations, subject to restrictions determined by federal laws and regulations of the Bank Russia. Therefore, an operating cash desk outside the cash node can accept funds from a client - an individual ( valuable papers) and documents, transactions with which are reflected in the accounting records of the credit institution.

With regard to foreign exchange transactions, a resident individual has the right to transfer from the Russian Federation without opening a bank account in an authorized bank foreign currency or the currency of the Russian Federation in an amount not exceeding the equivalent of 5,000 US dollars. It is determined based on the official exchange rates of foreign currencies against the ruble, established by the Bank Russia on the date of the instruction to the authorized bank to make the said transfer. At the same time, the total amount of transfers by a resident individual from the Russian Federation without opening a bank account, carried out through an authorized bank (branch of an authorized bank) within one business day, should not exceed this amount. * (393)

Transfers without opening a bank account, in accordance with the regulations of the Bank of Russia, are subject to internal control in a credit institution. The Operational Directive of the Central Bank of December 24, 2003 N 179-T "On strengthening control over money transfer operations without opening accounts and over operations using prepaid financial products" focuses on the fact that such operations can be carried out by clients of credit institutions for criminal purposes. The Bank of Russia recommended the following to credit institutions that carry out transactions with prepaid financial products, as well as provide money transfer services without opening an account. They should tighten control over these transactions by turning Special attention for operations on regular transfer of funds by individuals without opening a bank account in cases where the amount of such operations individually does not exceed the equivalent of 600,000 rubles.

Change in the Chart of Accounts

In accordance with Art. 5 of the Federal Law of 02.12.1990 N 395-1 "On Banks and Banking" banking operations include money transfers without opening bank accounts, including electronic money (except for postal orders). The new wording, which includes the concept of electronic money, was made on the basis of Law N 161-FZ and means that transfers of electronic money can also be attributed to transfers without opening a bank account.

In connection with this, Bank of Russia Ordinance No. 2692-U dated September 14, 2011 amended the current accounting rules in credit institutions (Bank of Russia Regulation No. 302-P dated March 26, 2007): the name of passive balance sheet account 40903 was changed to settlements by checks, prepaid cards and electronic money transfers using an electronic means of payment". On the same account, credit institutions - operators of electronic money account for the funds provided by customers (individuals, legal entities or individual entrepreneurs) for the transfer of electronic money using an electronic means of payment, on the basis of an agreement with the client.

The procedure for analytical accounting for account 40903 is determined by the credit institution independently in its accounting policy for accounting purposes. At the same time, analytical accounting should provide information on electronic money transfer transactions using an electronic means of payment under each agreement with a client.

The newly introduced Regulation N 383-P already includes the concept of electronic money transfer along with the concept of money transfer without opening a bank account.

Differences between a transfer without opening a bank account and an electronic money transfer

The main difference is the participants in the settlements, who are granted the right to carry them out.

Only individuals can act as payers and recipients of transfers without opening a bank account. At the same time, counterparties to which an individual transfers funds or from whom they receive funds can be legal entities or individual entrepreneurs.

When transferring electronic money, legal entities or individual entrepreneurs can be recipients of funds, as well as payers if the recipient of funds is an individual using electronic means of payment.

There are also differences in the application of the provisions of Federal Law No. 115-FZ of August 7, 2001 "On Counteracting the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism" (hereinafter - Law No. 115-FZ). In order to make transfers without opening a bank account, identification of a client - an individual may not be carried out if the transfer amount does not exceed 15 thousand rubles. or an amount in foreign currency equivalent to 15 thousand rubles.

When using electronic means of payment, the bank, as an operator of electronic means of payment, is obliged to ensure the possibility of identifying them by customers as non-personalized, personalized or corporate electronic means of payment, depending on the identification of the client.

For clients - individuals, an electronic means of payment can be both non-personalized and personalized.

If the identification of a client - an individual is not carried out, the electronic means of payment is recognized as non-personalized. In this case, the condition on the amount of the balance of electronic funds of an individual must be observed: at any time it cannot exceed 15 thousand rubles. The total amount of transferred electronic money using one non-personalized electronic means of payment should not exceed 40 thousand rubles. during the calendar month.

In case of a non-personalized electronic means of payment of a client - an individual, the balance of electronic funds cannot be issued in cash, only used for the purpose of transfer or transferred to his account.

An electronic means of payment of a client - an individual is personalized if, in accordance with Law N 115-FZ, the client is identified. In this case, the balance of electronic money at any time should not exceed 100 thousand rubles. or an amount in foreign currency equivalent to 100 thousand rubles. at the official exchange rate of the Bank of Russia. The electronic money balance of the personalized electronic means of payment may be issued in cash.

For clients - legal entities and individual entrepreneurs, an electronic means of payment can only be a corporate one, and transfers can only be made with its identification by an electronic money operator. At the same time, the condition on the amount of the balance of electronic money (not more than 100 thousand rubles or the amount of foreign currency equivalent to 100 thousand rubles at the official rate of the Bank of Russia) at the end of the working day of the electronic money operator must be observed. Otherwise, the bank is obliged to credit or transfer the excess amount of the balance of funds to the bank account of a legal entity or an individual entrepreneur without his order. The balance of electronic money is not issued in cash. The balance of electronic money may be levied, operations suspended, similar to the situation with a bank account.

It should also be borne in mind that according to the Federal Law of December 23, 2003 N 177-FZ "On insurance of deposits of individuals in banks of the Russian Federation", electronic funds, even if they belong to individuals, are not subject to insurance.

Selecting the form of transfer

Credit institutions transfer funds without opening bank accounts, including using electronic means of payment, through:

acceptance of cash, instructions of the payer - an individual and crediting funds to the bank account of the recipient of funds;
acceptance of cash, instructions of the payer - an individual and the issuance of cash to the recipient of funds - an individual;
acceptance of cash, order of the payer - an individual and increase in the balance of electronic funds of the recipient of funds;
reducing the balance of the payer's electronic money and crediting funds to the bank account of the recipient of funds;
reducing the balance of the payer's electronic money and issuing cash to the recipient of the funds - an individual;
decrease in the payer's electronic money balance and increase in the recipient's electronic money balance.

The bank may transfer funds with subsequent reimbursement, in accordance with the agreement with the payer's bank, of funds in the amount of the amounts of orders executed by the recipient's bank. Also, the transfer of funds can be carried out with the participation of a bank that is not the bank of the payer and the bank of the recipient of funds, that is, with the participation of an intermediary bank.

Regulation N 383-P contains the concept of "order", which can be given in the form:

payment order;
collection order;
payment request;
payment order;

as well as an order with a different name, developed by the bank and approved by it accounting policy. This may be an agreement with a client, an application, a notification, a notice, which are drawn up in the following cases:

debiting (crediting) funds from a bank account, if the bank is a recipient of funds (payer);
transfer of funds without opening a bank account, including transfer of electronic funds, if the bank is the recipient of funds;
collection of funds - for the purpose of such collection.

Documents used to process transactions

In accordance with Regulation N 383-P, payment is made using payment order or bank order.

The client - an individual provides an order, on the basis of which a payment order is issued. An order to transfer funds without opening a bank account of the payer - an individual can be drawn up in the form of an application. An order for the transfer of funds on paper must contain the details of the payer, recipient of funds, banks, the amount of the transfer, the purpose of payment, and may also contain other information established by the credit institution or the recipient of funds in agreement with the bank. When making payments by payment orders, instructions developed and approved by the bank's accounting policy may be applied.

Article 863 of the Civil Code of the Russian Federation also provides for settlements by payment orders when transferring funds through a bank by a person who does not have an account with this bank, except as otherwise provided by law, as well as banking rules and business practices established in accordance with it.

So, in accordance with Regulation N 383-P, if the payer is a bank, it can transfer funds to the bank account of the client - the recipient of funds on the basis of a bank order drawn up by him.

Based on the order of the payer, including in the form of an application or an agreement with him, the bank may draw up an order for making a one-time or periodic transfer of funds without opening a bank account or using an electronic means of payment to the recipient of funds in this or another bank.

Regulation N 383-P also regulates the issues of confirming the conduct of money transfer operations without opening an account.

Execution of a hard copy instruction submitted by the payer for the purpose of transferring funds without opening a bank account to the beneficiary's bank account shall be confirmed by the credit institution to the payer by providing a copy of the executed hard copy instruction with the bank's marks.

Execution of a hard copy instruction given by the payer for the purpose of transferring funds without opening a bank account with the issuance of cash to the recipient of funds - an individual, is confirmed by the credit institution: "To the recipient of funds - an individual by submitting a notice on paper indicating the payment details" .

Accounting operations

Clients - individuals can provide funds for conducting an electronic means of payment both from the client's account and in cash through the bank's cash desk. In accounting, this will be reflected in the postings:

Dt 40817 "Individuals", 20202 "Cash desk of credit organizations"

Kt 40903 "Means for settlements by checks, prepaid cards and electronic money transfers using an electronic means of payment" - on the basis of an agreement with a credit institution.

Clients - legal entities and individual entrepreneurs provide electronic money only from their bank accounts, which is documented by transactions:

Dt 40702 "Commercial organizations", 40802 "Individuals - individual entrepreneurs"

Kt 40903 "Means for settlements by checks, prepaid cards and electronic money transfers using an electronic means of payment."

The transfer of electronic funds of customers is reflected in the following entry:

Kt 30102 "Correspondent account" - on the basis of the client's order by payment order, bank order, consolidated payment order.

The return of unused electronic funds to a client - an individual in the case of using a personalized means of payment is reflected in the entry:

Dt 40903 "Means for settlements by checks, prepaid cards and electronic money transfers using an electronic means of payment"

Kt 20202 "Cash desk of a credit institution".

Return of unused electronic money to a client - an individual in the case of a non-personalized means of payment and unused electronic money, funds in excess of the balance established by Law N 115-FZ to clients - legal entities and individual entrepreneurs, including to an account opened with another credit organization, is made out by posting:

Dt 40903 "Means for settlements by checks, prepaid cards and electronic money transfers using an electronic means of payment"

Kt 40817 "Individuals", 40702 "Commercial organizations", 40802 "Individuals - individual entrepreneurs", 30102 "Correspondent accounts of credit organizations in the Bank of Russia" - based on the order of the client - an individual, the bank's order in case of exceeding the balance of electronic money funds of the client - a legal entity and an individual entrepreneur.

Accounting for transactions without opening an account without using an electronic means of payment has not changed and depends on the direction of payment and the relationship of the client - an individual to residents.

In the Russian Federation, individuals make transfers to both individuals and legal entities. Such operations are documented by posting:

Kt 40911 "Transit accounts" - on the basis of an incoming cash order for the amount of payment.

Transferring funds to a recipient in another bank:

Dt 40911 "Transit accounts"

Kt 30102 "Correspondent accounts"

or transfer of funds to the recipient in the same bank:

Dt 40911 "Transit accounts"

Kt bank account of the bank's client - on the basis of the client's order with the execution of a payment document - a payment order in accordance with Regulation N 383-P and putting the bank's marks on the client's copy of the bank's payment.

Note. The non-inclusion of the amount of payment and the bank commission in the cash receipt order (non-separation of these amounts according to their purpose in the document) violates the requirement of the Bank of Russia to provide information on the purpose of the amounts credited by the bank for transfer.

The commission for making a payment is made out by posting:

Dt 20202 "Cash desk of credit organizations"

Kt 70601 "Income", symbol 12102 "Remuneration for settlement and cash services" or 16203 "Commission fees for other operations" - on the basis of an incoming cash order.

In the incoming cash order, in the purpose of payment, you must indicate how much commission is charged by the bank when making a payment. There is not enough information on the amount of the commission in the order, since the order does not mean that the bank transfers the amounts to the destination.

Received transfers to individuals in the Russian Federation are reflected in the accounting records with the following entries:

Dt 30102 "Correspondent accounts of credit institutions with the Bank of Russia"

Kt 40905 "Current accounts of authorized and unpaid transfers".

Payment of a transfer to an individual through a bank cash desk:

Kt 20202 "Cash desk of credit institutions" - on the basis of an outgoing cash order for the amount of the transfer minus the bank's commission.

The amount of commission to the bank for the payment of transfers is reflected in the posting:

Dt 40905 "Current accounts of authorized and unpaid transfers"

Transfers without opening an account outside the Russian Federation are divided into payments of residents and non-residents and are reflected in the corresponding accounts of the balance sheet account 409 "Funds in settlements".

The reflection of the acceptance of transfers for making a payment is made out by postings:

from residents:

Dt 20202 "Cash desk of credit organizations"

Kt 40912 "Transfers from the Russian Federation";

from non-residents:

Dt 20202 "Cash desk of credit organizations"

Kt 40913 "Transfers from the Russian Federation".

Note. The accounting policy for accounting purposes should include various ways of making customer payments without opening a bank account, including payments using electronic means of payment, a workflow procedure, and applicable forms of documents.

The commission is held by a separate incoming cash order and is documented by posting:

Kt 70601 "Income", symbol 12102 "Remuneration for settlement and cash services" or 16203 "Commission fees for other operations".

Sending payments is carried out through correspondent accounts of the bank opened in resident banks and non-resident banks, while making the following entry:

Dt 40912 "Transfers from the Russian Federation", 40913 "Transfers from the Russian Federation by non-residents"

Kt 30110 "Correspondent accounts with correspondent credit institutions", 30114 "Correspondent accounts with non-resident banks" - based on the bank's order for the amount of the transfer.

Receipt of transfers to the Russian Federation to residents and non-residents from accounts opened with resident and non-resident banks is reflected in the entries:

Dt 30110 "Correspondent accounts with correspondent credit institutions", 30114 "Correspondent accounts with non-resident banks"

Kt 40909 "Transfers to the Russian Federation", 40910 "Transfers to the Russian Federation to non-residents" - for the amount of the transfer.

The withholding of the commission for the payment of the transfer is reflected in the accounting postings:

Kt 70601 "Income", symbol 12102 "Remuneration for settlement and cash services" or 16203 "Commission fees for other operations";

payment of commission - postings:

Dt 40909 "Transfers to the Russian Federation", 40910 "Transfers to the Russian Federation to non-residents"

Kt 20202 "Cash desk of credit organizations".

conclusions

Taking into account the changes introduced into banking practice by Regulation N 383-P and, of course, Law N 161-FZ on the national payment system and its derivative Regulation of the Bank of Russia dated June 29, 2012 N 384-P "On the payment system of the Bank of Russia", credit an entity must make significant adjustments to its accounting policies for accounting purposes. First, it is necessary to identify various ways of making customer payments without opening a bank account, including payments using electronic means of payment. Secondly, to develop a procedure for document circulation, the applicable forms of documents, in particular, to approve the forms of orders for making customer payments without opening an account. A special procedure should also be determined for the return of customer payments for transfers without opening an account.

E.G. Nesterenko

Professor,

director

the University of Economics",

branch in Tolyatti

T.V. Sharynina

Teacher

Department "Accounting and Finance"

FGBOU VPO "Samara State

the University of Economics",

branch in Tolyatti

Settlements can also be made by transferring cash or non-cash funds on behalf of individuals without opening a bank account. In 2009, more than 80% of the total and almost 30% of the total volume of payments made by individuals through credit institutions accounted for transfers of individuals' funds without opening a bank account.

The transfer of funds terminates the payer's monetary obligation to the recipient at the time the recipient's balance of funds increases. Despite cash contributions when making a transfer, the Bank of Russia classifies money transfers on behalf of individuals without opening bank accounts as non-cash payments. The procedure for such transfers and their reflection in accounting is covered in the Regulation of the Central Bank of the Russian Federation dated April 01, 2003 No. 222-P "Regulation on the procedure for making cashless payments by individuals in the Russian Federation" .

The type of transfer under consideration provides for the transfer by the bank of funds on behalf of an individual who does not have an account with this bank (or has, but did not use it), to the account of the recipient indicated by this individual in a particular bank or the issuance of money to a person who does not have such an account . At the same time, the bank carries out a number of sequential operations, starting with the receipt of cash from an individual and before crediting them to the bank account of a legal entity or individual in a cashless manner or issuing cash through a cash desk for an individual. The transfer must not be related to the entrepreneurial activity of an individual.

The document that an individual fills out when making a transfer is an application in the form established by the sending bank. The details specified in the application must ensure that all the required fields are filled in the payment order for transferring funds, which the sending bank draws up on form No. 0401060.

The Chart of Accounts in credit institutions provides for separate accounts for accounting for transfers made by the bank on behalf of individuals without opening a bank account for senders and recipients located on the territory of the Russian Federation:

40911 Transit accounts;

40905 Authorized current accounts and unpaid transfers.

The first account is passive. When transfer senders pay cash to the bank's cash desk to send a transfer, they are credited to this account. Funds intended for transfer can be credited to a transit account and non-cash from a bank account or client's deposit. After that, the bank sends the received amounts to the address of the recipient. In analytical accounting, personal accounts are maintained by types of payments.

The second account is active. It is used to reflect transfers received by individuals for payment to recipients without opening an account. The credit of the account shows the amounts of received transfers, and the debit shows the amounts paid to recipients. In analytical accounting, personal accounts are maintained for each recipient of funds.

An example of the transactions used for the accounts in question is the example shown in

Operate with "July 01, 2015
RULES FOR MONEY TRANSFERS

ON INTEREST OF INDIVIDUALS WITHOUT OPENING ACCOUNTS

GENERAL PROVISIONS AND STATUS OF THESE RULES
1. These Rules (hereinafter referred to as the "Rules") are developed in accordance with paragraph 9 of Article 5 of the Law of the Russian Federation No. 395-1 dated 02.12.1990. “On banks and banking activities”, Federal Law of the Russian Federation N 161-FZ of 06/27/2011. "On the National Payment System", Regulation of the Bank of Russia No. 383-P dated 19.06.2012. "On the rules for the transfer of funds", Letter of the Bank of Russia No. 327-T dated 11/23/1998. “On transfers of funds on behalf of individuals without opening bank accounts”, Federal Law of the Russian Federation No. 173-FZ of December 10, 2003. "O currency regulation and currency control”, Federal Law of the Russian Federation No. 115-FZ dated 07.08.2001 No. “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism”, Regulation of the Bank of Russia No. 262-P dated April 19, 2004. “On the identification by credit institutions of clients and beneficiaries in order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism”, as well as other requirements of the current legislation.
2. These Rules govern relations arising from the transfer of funds of individuals (hereinafter referred to as the "Client") without opening bank accounts with CB "LOKO-Bank" (CJSC) (hereinafter referred to as the "Bank") in order to be credited to a bank recipient's account.
3. The conclusion of the Agreement is carried out in the order of the Client's accession to these Rules by submitting a written Application for the transfer of funds without opening an account (hereinafter referred to as the "Application for Transfer", the established form of accession to the Rules (Appendix No. 1 or No. 4 to the Rules) and its acceptance Bank.
4. The transfer application contains columns of essential conditions to be filled in by the Client and accepted by the Bank.
5. The Bank decides to accept the Application for transfer after the procedure for accepting for execution the Application for transfer, described in paragraph 6.9 of these Rules.
6. The Agreement is considered concluded on the terms and conditions set forth in the Application for Transfer and these Rules from the moment of acceptance of the Application for Transfer by the Bank. The Bank's acceptance is confirmed by putting in the specially designated fields of the Application for Transfer a mark on the acceptance of the Application for Transfer for execution, containing the date of acceptance, the stamp of the Bank and the signature of an authorized employee of the Bank. If the Bank agrees to accept the Client's Transfer Application, the Bank accepts the Transfer Application and one copy of the Transfer Application and returns it to the Client. From the moment the Bank accepts the Application for transfer, the Client is considered to be familiar with the Rules, agrees with the terms of the Rules and assumes the obligation to strictly comply with them.
7. The Bank has the right to refuse to conclude the Agreement at any time prior to the acceptance of the Transfer Application without explanation.
8. Acceptance by the Bank of the Client's Transfer Application shall give rise to the rights and obligations of the Parties under the Rules.

TERMS USED IN THESE RULES
1. The terms used in these Rules have the following meanings:
  1. Treaty– Application of the Client on accession to these Rules, accepted by the Bank;
  2. Statement– the Client's order to transfer funds without opening an account in order to credit the beneficiary's account;
  3. Individuals- citizens whose transfers are not related to the implementation of entrepreneurial activities;

SUBJECT OF THE CONTRACT
1. The Bank provides the Client with the service of transferring funds without opening an account for the purpose of crediting to the beneficiary's bank account within the terms specified in the Rules.
2. The Bank carries out money transfers without opening an account in accordance with the current legislation of the Russian Federation, the Rules, internal documents, the Bank's Tariffs and business practices.

MONEY TRANSFERS WITHOUT OPENING ACCOUNT
1. The Bank sends money transfers without opening an account within a period of not more than three business days, starting from the day the Client provides cash.

RULES FOR FILLING OUT THE APPLICATION FOR TRANSFER.
1. The application for transfer is made in the form approved by the Bank. The formats of Applications for Transfer are given in Annexes 1 and 4 to these Rules.
2. The Application Form for Transfer is provided by an authorized employee of the Bank upon the Client's request in hard copy (in the Bank's client area) or in in electronic format(via electronic means of communication). It is allowed to use copies of the forms of the Application for Transfer, obtained by copying equipment, provided that the copying is made without distortion.
3. An application for transfer is filled out using typewriters or electronic computers in black font or by hand in block letters. It is allowed to fill in the Application for transfer programmatically by an authorized employee of the Bank.
4. The fields reserved for putting down the values of each of the details in the Transfer Application are indicated by numbers in Appendixes 2 and 5 to these Rules.
5. When filling out settlement documents, it is not allowed to leave the text and digital values of the details outside the fields reserved for their affixing. The attribute values should be readable without difficulty.
6. The procedure for filling in the values of the details of the Transfer Application is given in Appendixes 3 and 6 to these Rules. All fields of the Application must be filled in, except for cases specifically provided for in these Rules.
7. All fields of the Application for transfer of foreign currency are filled in by the Client on English language except as otherwise provided in these Rules.
8. Corrections, blots and erasures, as well as the use of correction fluid in the Transfer Application are not allowed.
9. The application for transfer is accepted by the Bank for execution, provided that all the specified details are filled in completely and correctly, as well as the presence of the Client's signature on it.
10. At the time of signing the Application for transfer by the Client, the Client confirms the completeness and correctness of the details specified in the Application. The Client is responsible for the completeness and correctness of filling in the details in the Application.
11. The transfer application is filled in and presented to the bank in 2 (two) copies.

PROCEDURE FOR ACCEPTANCE AND EXECUTION OF AN APPLICATION FOR TRANSFER.
1. The application for transfer is valid for presentation to the servicing bank within ten calendar days from the date of issuing the Application for transfer.
2. Applications for transfers are accepted by authorized employees in the client area of the Bank.
3. Acceptance of the Application for transfer is carried out upon presentation of a document proving the identity of the Client, as well as the original Certificate of tax registration with the tax authority (if any). For the purposes of these Rules, identity documents are:
  1. For citizens of the Russian Federation:
    1. passport of a citizen of the Russian Federation;
    2. general foreign passport;
    3. sailor's passport;
    4. military identity card or military ID;
    5. temporary identity card of a citizen of the Russian Federation, issued by the internal affairs body before issuing a passport;
    6. other documents recognized in accordance with the legislation of the Russian Federation as identity documents.
  2. For foreign citizens:
    1. passport of a foreign citizen or other document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identity document.
  3. For stateless persons:
    1. a residence permit in the Russian Federation (if a stateless person permanently resides on the territory of the Russian Federation);
    2. a document issued by a foreign state and recognized in accordance with an international treaty of the Russian Federation as a document proving the identity of a stateless person;
    4. resident card;
    5. other documents stipulated by federal laws or recognized in accordance with an international treaty of the Russian Federation as documents proving the identity of a stateless person.
  4. For refugees:
    1. a certificate of consideration of an application for recognition of a person as a refugee, issued by a diplomatic or consular institution of the Russian Federation or an immigration control post, or territorial authority federal executive authority for the migration service.
4. In addition to an identity document of a citizen of the Russian Federation, a certificate of temporary registration is provided (in the absence of information about the location (place of registration) of an individual in an identity document) when making a transaction to send funds in an amount equal to or exceeding 600,000 rubles RF (or an amount in foreign currency equivalent to 600,000 rubles or more).
5. In addition to an identity document, documents confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation are provided:
  1. migration card;
  2. resident card;
  3. temporary residence permit;
  4. visa;
  5. other document confirming, in accordance with the legislation of the Russian Federation, the right of a foreign citizen to stay (reside) in the Russian Federation
6. Documents drawn up in whole or in part in foreign language submitted to the Bank with a duly certified translation into Russian, unless:
  1. identity documents issued by the competent authorities of foreign states, drawn up in several languages, including Russian.
  2. identity documents issued by the competent authorities of foreign states are provided provided that the individual has a document confirming the right of legal stay on the territory of the Russian Federation.
7. An identity document may not be provided when sending a money transfer without opening an account for an amount not exceeding 15,000 Russian rubles (or an amount in foreign currency equivalent to 15,000 Russian rubles).
8. Minors under the age of 14 cannot independently make transactions to send transfers.
9. The application for transfer is considered accepted by the Bank for execution if the completion of the procedures for acceptance for execution is positive. The procedures for accepting for execution an Application for transfer include:
  1. certification of the right to dispose of funds (certification of the right to use an electronic means of payment);
  2. control of the integrity of orders;
  3. structural control of orders;
  4. control over the sufficiency of funds.
10. On the basis of the Application for transfer, an authorized employee of the Bank draws up a receipt order for the amount deposited for transfer in two copies, signs it personally, at the Client's, and then transfers it to the Bank's cash desk.
11. The Bank teller checks the compliance of the information specified in the credit order with the information specified in the Transfer Application. When sending a money transfer without opening an account for an amount exceeding 15,000 Russian rubles (or an amount in foreign currency equivalent to 15,000 Russian rubles), it additionally checks with the data specified in the identity document, after which it accepts the Client's funds.
12. As a confirmation document on the acceptance of cash for the purpose of making a transfer without opening an account, the Client is given a copy of the receipt order, which is signed by the cashier and stamped by the cashier.
13. If a commission is charged from the sender, the latter must pay the Bank, simultaneously with the deposit of funds, the remuneration in accordance with the Tariffs of the Bank. The commission fee for transferring funds without opening an account is charged in excess of the transfer amount.
14. Acceptance of the Application for transfer for execution is confirmed immediately after the completion of the procedures for accepting for execution the Application for transfer, by providing the sender with an order of a copy of the Application for transfer on paper with the date of acceptance and marks of the Bank, including the signature of an authorized person of the Bank.
15. In the event of a negative result of the procedures for accepting for execution of the Application for transfer in hard copy, the Bank does not accept the Application for transfer for execution and immediately after completing the procedures for accepting the order for execution returns it to the Client
16. Execution of the Application for transfer is confirmed by the submission to the payer of a copy of the executed Application for transfer indicating the date of execution, affixing the stamp of the bank and the signature of the authorized person of the Bank.
17. Revocation of the Application for transfer is carried out before the moment of irrevocability of funds. Irrevocability of a transfer without opening a bank account begins from the moment the payer deposits cash into the cash desk of the Bank for the purpose of transferring funds without opening a bank account.
18. To return a money transfer without opening a bank account, the sender of the transfer must directly contact the recipient of the funds.
19. Transfers without opening a bank account rejected due to incorrect details are subject to return to the sender. In this case, the amount paid when making a transfer without opening an account of the commission is not subject to return to the sender.

RIGHTS OF THE PARTIES
1. The client has the right:
  1. Receive the necessary information from the Bank as part of the execution by the latter of the Transfer Application;
  2. Receive from the Bank all public financial information about its activities.
2. The bank has the right:
  1. To charge a fee for money transfer operations without opening an account in accordance with the Tariffs of the Bank.
  2. Unilaterally amend the terms of these Rules, including the Tariffs, provided that these changes come into force no earlier than the day the Bank notifies the Client. The Client is considered to be duly notified by the Bank of changes in the terms of these Rules, if such changes are contained on the information stand in the client room of the Bank's branch no later than the date of their entry into force. Tariffs are established, put into effect and changed by an order (instruction) of an authorized person of the Bank and are not subject to signing (agreement) and/or approval by the Client.
  3. Refuse to execute the Transfer Application if, in accordance with the current legislation of the Russian Federation, the Bank has suspicions that the operation is being carried out for the purpose of legalization (laundering) of proceeds from crime or financing of terrorism.

DUTIES OF THE PARTIES
1. The Bank undertakes:
  1. Observe banking secrecy about the Client's transactions in accordance with the current legislation of the Russian Federation;
  2. To exercise control over the Client's transactions solely in accordance with the current legislation of the Russian Federation, the regulations of the Bank of Russia, the Rules, as well as the internal regulations of the Bank.

The client undertakes:
1. Submit to the Bank the documents necessary for the transfer in accordance with the internal regulations of the Bank's business day, drawn up in accordance with the requirements of the Bank and the current legislation of the Russian Federation;
2. Pay for the services rendered by the Bank in accordance with the Tariffs at the time of the provision of the service/transaction;
3. Provide the Bank with all necessary information when monitoring the Client's operations in accordance with the current legislation of the Russian Federation.

RESPONSIBILITIES OF THE PARTIES
1. In case of non-fulfillment or improper fulfillment of the conditions of these Rules, the Bank's liability to the Client is limited to a penalty in the amount of 0.01% of the late transferred amount at the Client's order for each day of delay. The liability established by this paragraph shall apply only subject to the provisions of paragraphs 9.2.-9.4. of these Rules.
2. The Bank is not responsible to the Client:
  1. For the incorrect transfer of funds in the event that these transactions were made as a result of the Client's instructions, as well as other persons transferring the Client's funds, incorrect, inaccurate, illegible details;
  2. If the transfer of funds was made on the basis of the Application of the Client's representative in accordance with the authority, the withdrawal of which the Client did not notify the Bank in a timely manner;
  3. If the implementation of operations under these Rules becomes impossible due to the publication by the relevant competent government bodies, and / or the Bank of Russia, legislative, by-laws and other legal acts that significantly impede, restrict or make it impossible for the parties to exercise their rights and fulfill their obligations arising from these Rules.
3. In case of non-fulfillment or improper fulfillment by the Client of its obligations, the Bank has the right to unilaterally, without notifying the Client, suspend the fulfillment of its obligations to transfer funds. In this case, the Bank is completely released from liability to the Client.
4. Failure by the Client to notify the Bank within 3 (three) days from the date of execution of the Application for transfer in writing about the incorrectly transferred funds means the proper fulfillment by the Bank of its obligations.

TERM OF RULES
1. These Rules come into force from the moment of their approval by the authorized body of the Bank and are valid until the termination of the relevant operations in the Bank.
2. These Rules may be amended by the Bank to bring them in line with the current legislation of the Russian Federation.

RESOLUTION OF DISPUTES
1. Disputes and disagreements that may arise between the Bank and the Client in the process of implementing these Rules will be resolved through negotiations. If agreement on the dispute is not reached within 30 (thirty) days from the date of its occurrence, the dispute is subject to consideration in the district court of Moscow at the location of the Bank.

FINAL PROVISIONS
1. Annexes to these Rules are its integral and integral part.
2. Relations between the Bank and the Client under these Rules shall be governed by the law of the Russian Federation.

Application No. 1

to the Rules for the implementation of money transfers on behalf of individuals without opening accounts

________________

Received by the Bank
APPLICATION FOR TRANSFER

funds of an individual

without opening an account with CB "LOKO-Bank" (CJSC)

(in ____ currency)

No. ____ from "___" _______________ 20__

I,

18.06.12 Money transfers and payments money transfer Central Bank of the Russian Federation law of the Russian Federation

Money transfers - this phrase is mainly used in relation to non-cash money transfers by individuals not related to entrepreneurial activities. Money transfers are carried out by individuals both within one state (internal transfers) and with transfers to other states (external transfers). Money transfers are carried out both to individuals and to legal entities.

All money transfers of individuals can be conditionally divided into two types:

Bank transfers are non-cash payments that are made through banks licensed by the Bank of Russia, which provides for the opening and maintenance of bank accounts for individuals and / or the implementation of money transfers on behalf of individuals without opening bank accounts.
Postal transfers are non-cash payments made by the Russian Post using its postal network.

Bank transfers

Bank transfers are money transfers of individuals carried out through the banking system. Money transfers of individuals are classified as non-cash settlements of citizens not related to entrepreneurial activities and are carried out by banks and non-banking structures only if they have a license from the Central Bank of Russia for this type of activity.

Non-cash payments of individuals are carried out on the basis of the Regulation of the Central Bank of the Russian Federation of 01.04.2003 N 222-P (as amended by the Directive of the Central Bank of the Russian Federation of 01.22.2008 N 1965-U) - “On the procedure for making non-cash payments by individuals in the Russian Federation” .

In accordance with this Regulation of the Central Bank of the Russian Federation bank transfers Individuals' money is divided into two types:

Current account transfers. In this case, an individual, on the basis of a bank account agreement, opens a bank current account, to which all funds transferred from other accounts or handed over in cash are credited. It is possible to make money transfers from a current account using the forms of non-cash payments established by law (payment orders, letters of credit, checks, collection).
Transfers without opening a bank account. Money transfers are carried out on the basis of a document filled in by an individual. The form of the document is established by the banks or the respective recipients of funds to which transfers and payments are sent. The document drawn up by the bank or the contract between the bank and the recipient of funds provides for all the details necessary for the transfer of funds, as well as the taxpayer identification number (TIN) of an individual (if any) or other information about the payer established by law. Based on this document, the bank fills out a payment order on the form f. 0401060.

The Central Bank of Russia has also set individual limits on the amount of the transfer. Thus, the maximum allowable amount of a money transfer carried out outside the Russian Federation is set by the Directive of the Central Bank of the Russian Federation dated March 30, 2004 N 1412-U “On establishing the amount of a transfer by an individual - a resident of the Russian Federation without opening bank accounts”. In it, the Bank of Russia sets the following restrictions on international transfers:

when performing foreign exchange transactions, a resident individual has the right to transfer from the Russian Federation without opening a bank account in an authorized bank foreign currency or the currency of the Russian Federation in an amount not exceeding the equivalent of 5,000 US dollars, determined using the official exchange rates of foreign currencies to the ruble established by the Bank Russia on the date of the instruction to the authorized bank to make the said transfer.
the total amount of transfers by a resident individual from the Russian Federation without opening a bank account, carried out through a bank within one business day, should not exceed the equivalent of 5,000 US dollars.

Postal transfers

Postal transfers refer to non-cash settlements of citizens with legal entities and individuals, carried out without opening an account in postal facilities. The regulatory documents governing non-cash payments of individuals through the Russian Post are:

Federal Law on Postal Communication (as amended by Federal Law No. 122-FZ of August 22, 2004)
Decree of the Government of the Russian Federation of April 15, 2005 No. 221 "On approval of the Rules for the provision of postal services."

Postal money transfer services are classified as postal financial services. Postal transfer is carried out on the basis of the Agreement on the provision of postal services concluded with individuals, which is related to public contracts. The maximum amount of a postal transfer within Russia is 500 tr., outside of Russia - 100 tr.