Revoked the license to operate from August 2 banking operations at the Krasnodar joint stock company commercial bank"Krylovsky", which is a participant in the deposit insurance system. According to reporting data, the credit institution ranked 360th in terms of assets as of July 1, 2017. banking system RF, the regulator reports.

According to the Central Bank, in 2017 the bank pursued an aggressive policy of attracting Money individuals. The regulator has repeatedly applied supervisory measures against Krylovsky, including twice introducing restrictions and once a ban on attracting deposits from the public. During an audit of the cash registers of a number of divisions carried out by the Central Bank on July 26, a major shortage was identified.

The formation of the necessary reserves for possible losses on actually missing assets revealed a complete loss by the bank equity, the message says.

As the regulator notes, the managers and owners of Krylovsky did not take effective measures to normalize its activities. Moreover, their actions showed signs of dishonest behavior, expressed in the submission of false reports to the regulator, withdrawal of assets detrimental to the interests of creditors and depositors.

Information about these facts will be sent by the Bank of Russia to law enforcement agencies. In accordance with the order of the Bank of Russia, a temporary administration was introduced into Krylovsky. It will operate until a bankruptcy trustee or liquidator is appointed. Authority executive bodies credit organization suspended.

Financial condition of the bank

Bank "Krylovsky" was founded in 1999. In addition to the head office in Krasnodar, it has additional offices in the village of Kushchevskaya, where the operating cash desk also operated, additional offices in the village of Krylovskaya, the cities of Sochi and Novorossiysk, a branch in Moscow and branches in the Moscow region.

According to IFRS reporting for 2016, at the end of the year the bank had 3.7 billion rubles. client funds, including 2.3 billion individuals. At the beginning of this year, the bank had one client with balances of more than 20 million rubles.

The bank had 182 borrowers with total amount debt on loans provided RUB 871 million. Last year, the bank suffered a loss of 44.7 million rubles. against a profit of 50.5 million rubles. a year earlier. The bank participates in the system compulsory insurance deposits of individuals in Russian banks.

The shareholders of Krylovsky are nine individuals and three legal entities; the main shareholder at the end of the year was Mikhail Ruzin, who lives in Moscow (66.48%), LLC, which is solely owned by Ruzin, owns another 6.25% in the bank.

Payments to depositors

According to the Deposit Insurance Agency, payments to Krylovsky depositors will begin no later than August 16. Agent banks that will pay compensation will be selected on a competitive basis no later than August 8.

Applications for payment insurance compensation depositors can apply during the entire period of bank liquidation.

Office work

As operators of bank branches in the Krasnodar Territory told TASS, the head and additional branches of Krylovsky Bank have stopped servicing clients.

“Bank employees are at their workplaces, but we do not carry out transactions with the accounts of legal entities. The time for accepting applications from individuals for compensation of deposits will be announced additionally,” Elena Krupchenko, manager of the additional office of the Krylovsky bank in the village of Krylovskaya, told TASS.

The closure of TASS offices was also confirmed in the bank's branches in Sochi and the village of Kushchevskaya. At the head office in Krasnodar, in the morning, operators on the telephone line confirmed that the bank was not working. It has not yet been possible to obtain a comment from the management of JSCB Krylovsky.

Housing in Moscow is so expensive, and the yield from renting out apartments is so low that it can only justify the investment after decades

Text: Nadezhda Nikolaeva

For Russians, buying real estate has always been considered a reliable investment. free funds. Indeed, for 5-10 years in a growing market it was a profitable asset for investors. However, now, when the fall in real estate prices is giving way to stagnation, and developers no longer dream of rising prices, such a purchase is very risky. And if we take into account the new rules for calculating tax on resale, the investor may find himself at a loss.

Currently, investors can only rely on rental income - those funds that can be obtained from renting out housing. The portal "Elite.RU" decided to find out from representatives of real estate agencies how justified it is to buy an apartment specifically for rent or whether the market is still left to unprofessional landlords.

Director of the luxury real estate department at Est-a-Tet Anna Karpova

– The profitability from the rental business in high price segments, even during the period of market growth, looked rather modest. When compared with European cities, in some the rental yield reached 7-8% per annum. In “fat” years in Moscow this figure did not exceed 5% per annum. Today, the profitability of expensive rental apartments varies between 2-4% per annum, and the payback period is from 20 years.

The rental business in the premium and elite segment cannot be called profitable

To calculate profitability, a certain ideal formula is taken - the purchase price is divided by the average rental rate. In total, including payment of utilities, all expenses for maintaining the apartment per month can reach up to 80 thousand rubles. For example, the payback period for a three-room apartment is about 35 years. Thus, the rental business in the premium and elite segment cannot be called profitable, but it is a stable monthly income.

Now there are almost no buyers of new buildings who are firmly convinced that they will rent out the purchased apartment and engage in a professional rental business on the market. Most of our clients decide how they will use the property when they receive the keys - whether they will live there themselves or move in adult children, resell or rent out.

Managing partner of Point Estate Pavel Treivas

– Before the crisis, the practice of renting out was much more widespread. Today there are practically no people willing to invest in unstable and low-profitable businesses. Over the past two years, the private rental business has lost a lot of its profitability in all market segments. The profitability rate from 7-8% in 2007 has decreased today to 3-4%. And if you take into account downtime (the time when the apartment is left without tenants), which happens if the owner inflates the rental rate, then it drops to 2-3%.

It is worth noting that over the past two years, in the elite segment of the rental market, all payments began to be made in rubles. And if earlier the owner, renting out an apartment for 5 thousand dollars a month, received 155 thousand rubles, today he continues to rent it out for 155 thousand rubles a month, but his income is only 2.4 thousand dollars.

The risk of investing in the purchase, renovation and promotion of your property, and then being left without tenants, is very high

The situation is aggravated by an overabundance of offers from owners wishing to rent out housing. Today, apartments are also rented by investors who are waiting for the market to start growing and the property can be sold at a higher price. However, there are quite a lot of people on the market who rent out apartments that they inherited, for example, from their grandmother. They do not conduct any transactions with real estate in order to increase its profitability; they do not buy, sell, or “play” on fluctuations market prices, they simply receive a small stable rental income. Therefore, the risk of investing in the purchase, renovation and promotion of your property, and then being left without tenants, is very high.

Director of the luxury real estate department of Metrium Group Ilya Menzhunov

– The rental market is in deep crisis, over the past year the average rate has decreased by 15%. As a result, the rental yield, for example, in economy class does not exceed 4-6% per annum. And the high-budget segment is suffering due to the compression of effective demand and sanctions, which forced many Western companies to stop cooperation with Russia.

In current realities, more profitable investment is Bank deposit

International firms began to recall their employees, and it was expats who formed the backbone of the tenants. The same applies to domestic businessmen and top managers from the regions who rented apartments during business trips. Accordingly, investment demand also decreased.

In current realities, a more profitable investment is a bank deposit, the yield of which varies from 7% to 12%. Therefore, as a rule, apartments for rent become a conservative investment aimed at saving rather than increasing funds. And, as a consequence of the current situation, the share of investment transactions today does not exceed 10%.

General Director of the Academy of Sciences TWEED Irina Mogilatova

– In the elite segment, no more than 5% of buyers purchase apartments with a view to renting them out. The motives of such clients may be different. For example, we had a client who bought several apartments in Moscow and went to live abroad. Her mother, who remains in Russia, lives on the rent money. It happens that real estate is purchased for use by young children, and so that the apartment does not stand idle, it is rented out. I would compare the rental business with bank deposit. Although, of course, the payback period for the rental business is quite long. For example, if you rent out a home you bought for a million dollars and earn $60,000 a year, it will take about 20 years to recoup your investment. On average, the payback period for elite ones ranges from 10 to 15 years.

Director of the Savills rental department in Russia Elena Kulikova

– Most of our client-landlords are owners who consider investment for rental as a certain stage that solves their current issues: maintaining savings, investments for further resale, temporary rental of apartments purchased for themselves, children or parents, etc. Over the past four years, the average market yield from renting out high-budget apartments has decreased by 1% and is now 4% per annum. At the same time, we are talking about aggregated “estimates,” i.e., excluding taxes.

Managing Partner of AN Spencer Estate Vadim Lamin

– In my opinion, a special one for rent is now completely unprofitable. Of course, if a good option for an apartment turned up, in which, for example, in five years the children will move in, then why not, or approximately similar options. The fact is that in order to get at least 5% profitability, you need to try very hard to optimize the process.

Moreover, the situation is getting worse - rental rates, at a minimum, are not growing, unlike utility bills and taxes. IN Lately Business and the elite segment have dropped significantly. Primarily due to the fall in effective demand. The good times, when 10-12% profitability was the norm, are long gone and, it seems, irrevocable.

– Today, the share of investment purchases has decreased slightly in all segments. At the end of 2014, in the mass segment the share of investors could reach 40%; now it is about 14% in business class, and 33% in economy and comfort class. At the same time, it is difficult to identify the share of those who intend to rent it out after commissioning and who intend to rent it out.

Only those who inherited the apartment remain in the black

Rental yields are falling. This was influenced by a decrease in the general solvency of the population during the crisis - someone lost their job, was forced to move from Moscow to the region or return to the regions, and so on, that is, there were fewer potential tenants. There is no way to fully include the cost of paying taxes (purchase of a patent or personal income tax) in the rental rate - this can alienate most tenants (primarily in the mass rental segment, of course).

What price should I set for rent? Is renting out housing profitable? Housing rental agreement - all the nuances. Payment procedure and violation of clauses of the rental agreement. Income calculation.

• A district in the city, if we talk about a large metropolis with a million population.
• Distance from the metro and transport accessibility. People often come to work in Big City, it is important for them to quickly get to work. Or students - get to the university.
• Type of house, apartment layout, floor. An apartment in an old building is cheaper. Clients do not like the first floors - this is a security issue; an apartment on the first floor will not rent well. Plus, it’s unpleasant to live if there are bars on the windows and parked cars outside the window.
• The set of furniture, the condition of the apartment, the type of front door, the presence of a loggia or balcony (put away unnecessary things there).
• Parking lot, parking. Nowadays, many residents put a barrier in the yard to prevent other people's cars from parking.
• Seasonal variations. High level prices from August to November, low rental rates - April, May, June (many people live in the gardens). In the off-season, prices are average for the market - this is the period from December 20 to January 20, the May holidays.

More money from the tenant

You enter into a lease agreement, for example, from March to August (low season), and then increase the rental rate, citing the high season (from September to December).

Renting provides a continuous, steady stream of cash that a savvy investor can reinvest or use as they see fit.

The quality of life is growing every year, and the younger generation no longer wants to live with their parents. These are different interests, and different work schedules, interests. Very often, a couple or a young family goes to a rented apartment so as not to depend on moral teachings and advice from older relatives.

37% of employers in 2017 in Moscow they want to rent a 1-room apartment; 39% - 2-room.

IN last years In the Russian Federation there is stagnation of income, and people unite by paying mortgage. A young couple can move into their parents’ house and rent out their apartment in order to somehow pay for the loan.

Directions for rent

Long-term lease. As a rule, this is a year or two.

Short rental (up to 4-5 months) - for the summer period, students, seasonal workers from neighboring countries.

Mini-hotels and hostels are especially popular. But recently our legislators want to “cover up” this topic due to constant complaints from neighbors, plus hostels often do not pay taxes.

Renting a multi-room apartment by room gives good income. Renting a bed, but there are many problems here: insolvent clients, immigrants, homeless people, hygiene problems due to the frequent change of tenants.

What advantages does an apartment have when the landlord can turn economy class into comfort class and ask for more rent? This includes an intercom, high ceilings (min. 2.65 m), dedicated Internet, cable TV, air conditioning, heated floors, a private parking space, additional household appliances (hood, microwave, flat-screen TV).

Which is more profitable?

What is more profitable to rent out an apartment: more expensive or faster? Let's look at the table below. Calculations based on the example of a 1-room apartment in Moscow.

For the landlord, it is better to rent out faster, even if not always at the maximum price - less downtime.

What is more profitable: with or without repairs?

Let's look at the example of a 1-room apartment 35/19/7 near metro station Belyaevo (Moscow). With renovation, the average rental rate is 35-40 thousand rubles, without renovation - 25-28 thousand rubles. As we can see, in the long term it is better to maintain apartments in excellent condition.

Or you can carry out repairs at the expense rent(if the tenant wants to do the repairs himself). But here you need to monitor costs and the quality of repairs.

Where to look for landlords?

• Work colleagues, acquaintances. The main disadvantages: you cannot ask them for the maximum price for rent + it is difficult to ask for compensation for damage caused (a broken TV, for example).
• Independent search through free classifieds sites (Avito, Yula).
• Real estate agencies and private brokers.
• Advertisements in newspapers and magazines. There are many low-income, insolvent clients here who may have problems in the future.
• "Unsticking." Low-income clients.

Documents for execution of the contract

The landlord (even if you rent through a real estate agency) will be required to:

• Owner's passport.
• Title documents for the apartment, certificate of inheritance, rent agreement, share participation agreement.
• If someone is registered in the apartment, you need notarized consent from him that you are renting out the apartment or personal presence in order to sign the agreement to agree that he is not against renting out the property.

Payment procedure and agreement

More common By monthly payment or monthly payment + deposit. If a person does not want to make a deposit, this should alert you. This indirectly confirms his insolvency. He can sign a contract for a year, but in reality he will live for a month and run away. As a result, you have a simple apartment and additional expenses for cleaning the apartment and preparing for subsequent renting.

You can meet the tenant halfway and accept 50% of the deposit, understanding that the person also pays interest to the agent. And state in the contract that the balance of the deposit will be paid in a month.

Prepayment 2-3 months + deposit. Rarely seen. The fact of such an advance payment indicates that the person has good intentions and is ready to rent for a long time.

Prepayment for six months to a year. Then it makes sense to reduce the rental rate.

Pay special attention to the clauses of the contract regulating the amount and procedure for receiving money. Write down the amount clearly in numbers and the breakdown in words. Indicate by what date the tenant must pay each month (indicate 2-3 days for force majeure).

Specify who pays public utilities. Payment for meters, Internet, cable TV, heating, etc. Ideally, pay yourself, knowing that you pay on time, you don’t accumulate penalties, and you don’t have any debts.

If furniture, household appliances and household items remain in the apartment, draw up a transfer and acceptance certificate and make an inventory.

Provide in the contract fine for the tenant if he moves out ahead of schedule specified in the contract.

Some landlords give preference to families with small children. There is some stability in this. But there is a well-known misconception among landlords that if the tenant did not renew the contract in the winter, then it is legally impossible to evict a family with a small child. This is a misconception; there is no such clause in the law. A purely moral factor plays a role here.

Upon expiration, the rental agreement is not automatically renewed on the same terms, unless the parties object. You will need to re-sign the contract.

To maintain contact with the tenant after signing the contract, please indicate Contact phone numbers(cell phone, work) directly in the contract or agree to visit the apartment once a month.

Include a clause in the contract: in case of temporary departure, the tenant is obliged to warn the landlord.

Include a clause: the absence of the tenant in the apartment for a certain period gives the owner the right to perform an autopsy in the presence of a local police officer and two witnesses, and consider the contract terminated at the end of the paid rental period.

Violation of the lease agreement

What to do if the employer does not fulfill some clauses of the contract? Does not maintain silence, does not use the apartment for living, constantly delays rent payments or pays them in installments.

Start with negotiations. If this does not work out, it is highly undesirable to contact the local police officer. He can put you on the counter and take his percentage for each apartment you rent out.

IN as a last resort go to court.

The phrase “The apartment has never been rented” gives +15% to the rental price.

If you rent out housing on the secondary market

Before showing such an apartment, be sure to do the following:

• Swipe general cleaning, remove all foreign odors.
• Make minor repairs.
• Replace and repair a leaking faucet.
• Clean drain pipes.
• Replace old toilet and toilet seat.
• Remove trash from the apartment, old unnecessary things. Add a minimum of new furniture.
• Repair handles, change burnt out light bulbs.

Rental taxes

1. Phys. face - 13%
2. IP - 6%.
3. Patent.

Why is the rental market growing?

• Apartments and previously rented ones. Remember that you are not the only landlord, today's market is fiercely competitive. In Moscow this is 100,000-150,000 rented apartments.
• Apartments vacated after the departure of foreign tenants from neighboring countries.
• Apartments for sale on the market. The buying and selling market is still standing, and so that the apartment does not stand idle and brings in some income, the owner rents it out.
• Apartments received as an inheritance, before the donation agreement.
• Kinship association due to decreased income. The situation in the family has worsened, the relatives decide to live together and rent out the remaining apartment.
• Renting an apartment together. Previously, before the ruble crisis of 2014. We rented for one, after the crisis we decided to rent an apartment for two. As a result, the second apartment is available for rent.

The golden rule of rentiers

The smaller the living space, the cheaper it is when purchased, the more income it brings.

Mini apartments are the most profitable for rent

Today, the number of single people who do not start a family, but want to live separately, is growing. The main advantages of such a mini-apartment:

• Small budget when purchasing compared to a regular 1-room apartment in a new building.
• Small utility bills. Plus, the annual property tax will be close to zero.
• Savings on finishing due to the small area are up to 30%.
• Less time for cleaning - when changing tenants.
• Profitable rental (RUB 20-25,000 in Moscow).
• Investment attractiveness.

Main disadvantages:

• Limited supply on the market. Such apartments appear only in certain areas. These may be non-mortgage areas, places where demolition of dilapidated housing is underway.
• Small selection.
• Apartments from the secondary market need major renovation. There is not a very good social structure there.
• Long exposure period during sale.

Which tenant pays more?

Many homeowners do not want to rent out housing to foreigners and families from neighboring countries, especially if they have 2-3 children. But such families are willing to pay 10-15% more. The same applies to people of non-Slavic appearance.

If you have a large apartment with 3-4 rooms, you can rent it out to a group of foreigners from neighboring countries. Your income will be 40% more.

Many people don’t want to rent out an apartment to single guys, men, thinking that it will be a mess and garbage. But often this is not the case. A man may have a well-paid job, and he can be charged 1000-2000 rubles. more for rent.

Residents with cats and dogs pay 1000-2000 rubles more. Residents with a large dog - up to 5000 rub./month.

Rentier law in joint tenancy

How more people going to live in the same apartment, the higher the rate.

In a joint tenancy, the tenant with the highest income chooses the largest room. At the same time, utility bills are divided equally, because it is impossible to understand who spent how much. The lease agreement is drawn up in the usual form. Before signing, discuss all points with the tenants so that there are no misunderstandings later.

Rental income

Income from renting out an apartment can be calculated using the following formula:

The most difficult point that is difficult to determine is the coefficient K. If the apartment stood without tenants for 3 days, then K = 0.1.

If the apartment is not rented for a month, consider adjusting the monthly rate.

If you have the status of an individual entrepreneur, the tax amount will also vary, depending on the chosen taxation system.
Let's look at the possible options.

Popular options

IMPORTANT! Along with income tax, the individual entrepreneur must pay a fixed amount of insurance contributions to pension and medical funds. This is the only exception because insurance premiums reduce the tax amount.

Insurance premiums must be paid in full current year, otherwise penalties will be charged. If an individual entrepreneur does not have employees (and most likely the landlord will do without them), then he can reduce the amount of tax for the entire amount of insurance premiums paid. If the tax amount is greater than the amount of contributions, then the individual entrepreneur will actually pay a fixed insurance premium in full and tax in the form of the difference between 6% of income and contribution. And if the amount of tax is less than the amount of the contribution, then the individual entrepreneur will pay only the insurance premium - the tax in this case will be zero, but the declaration must still be submitted.

Are you renting an apartment and want to know how much taxes you need to pay in order to sleep peacefully? The breakdown of taxation for renting out apartments is as follows.

If you an individual who is not registered as individual entrepreneur , then they must pay the state personal income tax (NDFL) in the amount of 13% of the fees received from tenants. At the end of the year, by April 30 of the following year, you must submit tax office declaration (in form 3-NDFL), indicating there all the income received during the year from renting out the apartment. And pay the tax amount to the budget by July 15.

Please note if you have not rented the apartment to someone else to an individual, and organizations, then this legal entity must withhold 13% personal income tax and transfer the tax to the budget immediately upon payment to you monthly income. IN in this case organization stands tax agent and is obliged to withhold personal income tax in accordance with the requirement Tax Code. But even if for some reason she does not do this, this does not save you from independently declaring income and paying taxes at the end of the year. And if it does, then you don’t need to file a yearly return.

If you are registered as individual entrepreneur without education legal entity, then the tax will be more modest. How much exactly? There are two options:

1. You are submitting an application to apply the simplified taxation system ( simplified tax system) with the taxable object “income”, and pay 6% of the fee received from tenants.
2. You buy a patent within patent tax system and pay a fixed amount per year, regardless of how much you earned from renting out the apartment. The cost of a patent is set by local law in each region, plus it depends on the area of ​​the premises. You can calculate the cost for your case using the online calculator on the official website of the Federal Tax Service: http://patent.nalog.ru/

As practice shows, purchasing a patent allows you to save even 6% of income compared to the simplified tax system. Moreover, a patent can be purchased not necessarily at the beginning of the year, but also in the middle, paying based on the months remaining until the end of the year. We recommend considering this option. Its only disadvantage is that if you cannot rent out the apartment and it remains idle, this will not affect the cost of the patent in any way; you will still have to pay.

At first glance, registering as an individual entrepreneur (IP) looks like a more profitable tax option than paying 13%. But we need to take this point into account. Even if you Individual entrepreneur without employees(i.e. you don’t pay wages other persons), you must pay for yourself for the year 22,261 rubles 38 kopecks insurance premiums (contributions to Pension Fund and background honey. insurance; the figure is for 2015). Moreover, regardless of whether you received at least 1 kopeck of income or not. And if you received a good income, more than 300 thousand rubles per year, then in addition to the fixed amount indicated above, you will have to add another 1% of the total income exceeding 300 thousand rubles. True, if you pay 6% on the simplified tax system, then these contributions will reduce the amount of tax that you pay under the simplified system. In general, it may turn out that registering as an individual entrepreneur for the sake of renting out one inexpensive apartment is unprofitable; it’s easier to give 13% to the state - estimate for yourself based on the amount for which you rent out the apartment.

Another tip. If you are going to regularly pay the 13% tax, it is better to indicate in the rental agreement the amount of the monthly payment excluding utility bills, and indicate that the tenant pays utility bills at your own expense in addition to the rental fee. The point here is that if you indicate the amount of the monthly fee taking into account payments or state that Monthly payment increases for utility bills, the amount of "utilities" will also fall under the 13% tax.

The problem is that expenses in the form of utilities, repairs and other expenses for maintaining the premises, unfortunately, do not reduce the tax base. The fact is that the Tax Code provides for a situation where a person’s income for the purpose of personal income tax taxes are reduced by the amount of his expenses associated with the performance of work or provision of services. But renting (or leasing) is not “work” or “service”, so take advantage of this provision of Art. 221 of the Tax Code will not work.

By the way, renting an apartment and renting out an apartment are different agreements, what is the difference we explained in the article “Renting an apartment or renting it, what is the difference?” . The type of agreement in this case does not affect taxation, but you need to take into account the form in which the agreement is concluded. And even if you are not a lawyer and have little understanding of the nuances of contract law, with the help of our free service you can prepare a professional lease or rental agreement for an apartment in 15 minutes - you just need to select the key options specifically for your case step by step.