The concept and meaning of settlement legal relations

Settlements are carried out either directly between the parties to the paid property relationship, or with the participation of an additional entity - credit institution. Settlement relations are regulated by the rules various industries law, first of all, the norms of financial and civil law, which together form a complex institution of law. The most important regulatory acts regulating this area of ​​public relations are the Civil Code of the Russian Federation (Art. Russian Federation(Bank of Russia)”, “On banks and banking”, various regulations of the President and the Government of the Russian Federation and regulations of the Bank of Russia.

Cashless circulation

For non-cash payments, customer accounts are opened and an agreement is concluded between the bank and the customer.

For interbank non-cash payments, banks open correspondent accounts with other banks. In addition, for interbank settlements and other operations, each bank has a correspondent account with the Central Bank of the Russian Federation.

Bank customers have the right to open the following types of bank accounts in any bank without limitation:

• checking account. It opens commercial and, which operate on the principle of self-sufficiency. In the case of opening several current accounts, one of them is allocated, which will be called the “current account for the main activity”;
• current accounts. open legal entities, enterprises, organizations, institutions, the financing of which comes from the budget. These are non-profit organizations (schools, institutes, etc.);
• for organizations and legal entities who are systematically tax debtors, a non-payer tax account is opened in addition to the existing accounts. In this case, operations on the current account and current accounts are terminated, and all receipts are reflected in the tax evader's account. Tax debts are paid from this account.

Write-off of funds on accounts is carried out:

• by order of the owner;
• without the order of the account holder, but only in those cases that are provided for by law, i.e. in an indisputable manner;
• between the payer and the recipient;
• between the bank and the payer.

The procedure for debiting funds from the account involves the use of settlement agreements. Forms of settlement agreements are established by the regulation approved by the Central Bank of the Russian Federation.

Payment from the account is made within the balance of funds on it. But if the bank and the client enter into a loan agreement, then the bank undertakes to pay the client's payment documents within certain limits in the absence of a balance of funds in the account, i.e. a loan.

Settlement documents

Banks carry out operations on accounts on the basis of settlement documents.

A settlement document is a paper-based document or, in established cases, electronic payment document:

• the order of the payer (client or bank) to write off funds from his account and transfer them to the account of the recipient of funds;
• the order of the recipient of funds (collector) to write off funds from the payer's account and transfer them to the account indicated by the recipient of funds (collector).

The following settlement documents are used in the Russian Federation:

• checks;

Settlement documents on paper are drawn up on the forms of documents included in All-Russian classifier management documentation OK 011-93 (class "Unified system of banking documentation").

Settlement documents used in the current forms of settlements are accepted by the bank for execution only if they comply with standardized requirements and, therefore, must contain the following data:

• name of the settlement document;
• number of the settlement document, date, month, year of its issue;
• name of the payer, number of his bank account, name and number of the payer's bank;
• the name of the recipient of funds, the number of his bank account, the name and number of the bank of the recipient of funds; purpose of payment (not specified in the check); payment amount (in numbers and words).

To make payments, settlement documents are printed in several copies based on the needs of settlement participants. The first copy of the settlement document must be signed officials who have the right to manage a bank account and have a seal imprint. Write-off of funds from the payer's account is made only on the basis of the first copy of the settlement document. The second copy is a copy.

Settlement documents are accepted by the bank for execution during the banking day.

The period of validity of settlement documents is limited and is 10 days, not counting the day of its signing.

It is assumed that the client of the bank can withdraw his settlement documents.

The terms for the passage of payments through banks are established:

• 5 days between subjects of the Russian Federation;
• 2 days within one subject.

Civil Code of the Russian Federation in Art. 862 establishes the most common forms of non-cash payments. Non-cash payments between business entities can be made in the following forms: payment orders, letters of credit, checks, collection settlements, bills of exchange.

Forms of non-cash payments

Forms of non-cash payments are established. Bank customers independently choose the applicable forms of payment, which is reflected in the agreement with the bank.

IN modern conditions based on the current regulation of the Central Bank of the Russian Federation of October 3, 2002 No. 2-P "On non-cash payments in the Russian Federation" (as amended on March 2, 2008), the following forms of non-cash payments are in force in Russia:

• settlements by payment orders;
• settlements under a letter of credit;
• settlements by checks;
• collection settlements.

Forms of non-cash payments are used by clients of credit institutions (branches), institutions and divisions of the Bank of Russia settlement network, as well as by the banks themselves.

Forms of non-cash payments are chosen by bank customers independently and are provided for in contracts they conclude with their counterparties.

Within the framework of the forms of non-cash settlements, payers and recipients of funds (collectors), as well as banks serving them and correspondent banks, are considered as participants in settlements.

Responsibility of banks and their clients for violation of settlement discipline

And they carry liability for violation of the rules for settlement transactions in accordance with current legislation. Property liability between the bank and its client is determined by regulations and agreements between the bank and its client. Regulatory banks include legislative acts, as well as the rules issued by . Penalties can be applied only if there is a contractual relationship between the bank that committed the violation and the client company. In accordance with clause 30 of the Law on Banks and Banking Activities, relations between the Bank of Russia and their clients are carried out on the basis of agreements, unless otherwise provided by federal law.

The contract must specify interest rates on loans and deposits (deposits), cost banking services and the terms for their implementation, including the terms for processing payment documents, the property liability of the parties for violations of the contract, including liability for violation of obligations on the terms of payments, as well as the procedure for terminating it and other essential terms of the contract.

The procedure for opening, maintaining and closing customer accounts in rubles and foreign currency established by the Bank of Russia in accordance with federal laws.

Members of a credit institution do not have any advantages when considering the issue of obtaining a loan or providing them with other banking services, unless otherwise provided by federal law.

The company is directly responsible for non-compliance loan agreements and accounting discipline. An enterprise that systematically fails to fulfill its settlement obligations may be declared insolvent. This is reported to the main suppliers of inventory items and the higher authority.

2.3. The procedure for the transfer of funds in the Russian Federation

Currently, in the Russian Federation, the procedure for transferring funds is regulated by Bank of Russia Regulation No. 383-P “On the Rules for Transferring Funds”.

The transfer of funds is carried out within the framework of the following forms of cashless payments(see fig. 2.3.1.):

Rice. 2.3.1. Forms of non-cash payments.

Forms of non-cash payments are chosen by bank customers independently and may be provided for by agreements concluded by them with their counterparties.

Bank customers draw up funds transfer orders, on the basis of which funds are transferred. The Bank of Russia used the general term “instructions” to designate all documents on the basis of which credit institutions carry out money transfers. Regulation No. 383-P establishes detailed descriptions and characteristics of the following orders:

– payment order;

- collection order;

– payment request;

- payment order.

The listed forms of orders are used in all forms of non-cash payments. In addition to the four indicated forms of orders, other types of orders may be used in banking practice, for which the Regulations do not establish a list of details and forms. If a credit institution uses “non-standard” orders in its activities, then their forms, details and the procedure for working with them must be approved by the internal documents of the credit institution.

TO settlement (payment) documents, in addition to orders for the transfer of funds, bank warrants also apply.

According to the Bank of Russia, in January-September 2013, 3,242.9 million units were used in Russia. payment documents in the amount of 321,333.4 million rubles, of which 97.2% are payment orders, 0.6% are payment requests and collection orders, 0.0% are checks, and about 2% are bank orders.

Orders can be drawn up as in electronic format(including with the use of electronic means of payment), and on paper. On the basis of the order of the payer, the bank of the payer may draw up an order and carry out a one-time and periodic transfer of funds.

In the money transfer scheme drafters of orders transfer of funds can be:

- payers;

- recipients of funds;

– collectors of funds (i.e. persons or bodies entitled, on the basis of the law, to present orders to the bank accounts of payers);

Legal entities, individual entrepreneurs, individuals, banks act as payers and recipients of funds.

Credit institutions transfer funds in rubles to the bank accounts of their customers, as well as without opening bank accounts on the basis of transfer orders. Banks transfer funds through bank accounts through:

- writing off funds from the bank accounts of payers and crediting funds to the bank accounts of recipients of funds;

- write-offs of funds from the bank accounts of payers and the issuance of cash to recipients of funds - individuals;

- writing off funds from the bank accounts of payers and increasing the balance of electronic funds of recipients of funds.

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

– acceptance of cash, payer’s order – 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, instructions 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 funds - an individual;

– decrease in the balance of the payer's electronic money and increase in the balance of the recipient's electronic money.

Let us consider in more detail the forms of non-cash payments.

1. Settlements by payment orders. When settling by payment orders, the payer's bank undertakes to transfer funds by bank account payer or without opening a bank account of the payer (for an individual) to the recipient of funds specified in the order of the payer.

Schematically, settlements by payment orders can be depicted as follows (see Fig. 2.3.2. and 2.3.3.).

Rice. 2.3.2. Scheme of settlements by payment orders on the bank account of the payer.

Based on the requirements of the regulator arising from Regulation No. 383-P, it is possible to determine when a credit institution uses a settlement (payment) document in the form of a payment order.

Rice. 2.3.3. Scheme of settlements by payment orders without opening a bank account of the payer.

First, legal entities and individuals can give orders to write off funds from their bank accounts, including the transfer of funds from a deposit account. The order can be made on total amount with a register that includes orders from one priority group to transfer funds to several recipients.

Secondly, legal entities can give instructions to make settlements without opening an account, including using electronic payment tools, to transfer electronic funds from a client's bank account to a bank account. Otherwise, a legal entity may submit an order in electronic form for the transfer of funds, including by means of an electronic money transfer, on the basis of which the bank will draw up settlement document- payment order.

In a similar manner, an individual payer gives an order to transfer funds without opening a bank account, which can be drawn up in the form of an application. The form of the instruction to transfer funds without opening a bank account of the payer-individual on paper is established by the credit institution or the recipients of funds in agreement with the bank. It must contain the details of the payer, recipient of funds, banks, the amount of the transfer, the purpose of the payment, and other information as agreed with the bank. Based on the order of the payer-individual, provided in electronic form or on paper, the credit institution draws up a settlement document - a payment order and makes settlements. Based on the instructions of individual payers, a credit institution may draw up a payment order for the total amount and send it to the recipient bank of the register or instructions of individual payers.

Thirdly, the bank itself can act as a payer or recipient of funds. He has the right to independently develop a form of order, on the basis of which a payment order will be drawn up, except for the case when the payer is the bank itself, and the recipient is the bank's client. Then the transfer of funds to the bank account of the client-recipient of funds is carried out by the bank on the basis of a settlement document drawn up by it - a bank order. If the payer is a bank, the transfer of funds to the bank account of the client - recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.

A payment order as a settlement document performs the function of an order or a settlement document drawn up on the basis of an order for non-cash settlements by payment orders, settlements under a letter of credit, settlements in the form of electronic money transfers.

Note that the payment order is valid for submission to the bank within 10 calendar days from the date of its preparation.

2. Settlements under a letter of credit. When settling under a letter of credit, a bank acting on the order of the payer to open a letter of credit and in accordance with its instructions undertakes to transfer funds to the recipient of funds, provided that the recipient of the funds submits the documents stipulated by the letter of credit and confirming the fulfillment of its other conditions, or authorizes another bank to execute letter of credit.

Thus, the following features of the letter of credit form of payment can be distinguished:

- the recipient of funds, before receiving the money, must fulfill the conditions stipulated by the letter of credit, for example, he must first ship the goods and provide documents confirming the shipment to his bank;

- the recipient of funds before the fulfillment of his part of the contract (for example, before the shipment of goods) knows that the buyer has deposited money for him or has bank guarantee in case of non-fulfillment by the buyer of obligations to transfer funds;

- on the part of the payer, an important condition is the fact that the delivered goods will be of proper quality, in the agreed volume and assortment (for this, it is necessary to indicate in the terms of the letter of credit that the seller must submit certain documents to the bank confirming the quality, quantity and assortment of goods).

The bank acting on the order of the payer to open a letter of credit is called the issuing bank. The executing bank may be the payer's bank, the beneficiary's bank or another bank. The issuing bank has the right to open a letter of credit on its own behalf and at its own expense. In this case, the issuing bank is the payer.

Details and form (on paper) of the letter of credit are established by the bank. The letter of credit must indicate the following: mandatory information:

– number and date of the letter of credit;

- the amount of the letter of credit;

- details of the payer;

- details of the issuing bank;

- details of the recipient of funds;

– details of the executing bank;

- type of letter of credit;

– validity period of the letter of credit;

– method of execution of the letter of credit;

- a list of documents to be submitted by the recipient of funds, and requirements for the submitted documents;

- purpose of payment;

- deadline for submission of documents;

– the need for confirmation (if any);

- the procedure for paying bank commissions.

The letter of credit may contain other information.

In Russia, the following can be used types of letters of credit.

Covered (deposited) letter of credit. This form of letter of credit is the most common, it provides that the buyer opens an account with a bank (issuing bank) and deposits funds into it in the amount necessary to pay for the letter of credit (or takes them from this bank on credit against collateral). The issuing bank transfers these funds to the correspondent account of the executing bank. When the time comes for the execution of the letter of credit, the executing bank transfers the funds in its correspondent account to the seller's account (see Fig. 2.3.4.).

Rice. 2.3.4. Settlement scheme for a deposited letter of credit.

The executing bank communicates the terms of the letter of credit received from the issuing bank to the recipient of funds. The transfer of funds to the executing bank as coverage for a covered (deposited) letter of credit is carried out by a payment order of the issuing bank indicating information that allows the establishment of a letter of credit, including the date and number of the letter of credit. The recipient of funds can submit documents directly to the issuing bank. Under a covered (deposited) letter of credit, the issuing bank is obliged to request confirmation from the nominated bank that the recipient of funds did not submit documents to the nominated bank, and has the right to demand that the nominated bank return the coverage amount based on a request confirming the submission of documents by the recipient of funds to the issuing bank, and in the case of a confirmed letter of credit, also the execution of the letter of credit by the issuing bank. In this case, the executing bank shall return the coverage amount no later than the business day following the day of receipt of the issuing bank's request. The execution of the letter of credit is carried out by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the appropriate amount to the bank account of the recipient of funds in the executing bank. After the execution of the letter of credit, the executing bank sends to the issuing bank a notice of the execution of the letter of credit indicating the amount of execution and attaching the submitted documents no later than three working days after the date of execution of the letter of credit. When it is established that the documents accepted by the executing bank from the recipient of funds do not conform to the terms of the letter of credit, the issuing bank has the right to demand from the executing bank the return of the amounts paid to the recipient of funds at the expense of the coverage transferred to the executing bank (under the covered (deposited) letter of credit), reimbursement of the amounts debited from the correspondent account opened with the executing bank, or refuse to reimburse the executing bank for the amounts paid to the recipient of funds (under an uncovered (guaranteed) letter of credit). When closing a covered (deposited) letter of credit, the return of unused funds to the issuing bank is carried out by a payment order of the executing bank no later than the business day following the day the letter of credit is closed.

Uncovered (guaranteed) letter of credit. The parties may agree to use an uncovered letter of credit. In this case, the issuing bank does not transfer funds to the executing bank, but when the time comes for the execution of the letter of credit, the executing bank writes off the required amount from the account of the issuing bank opened with it to the seller's settlement account. In this case, the buyer's bank guarantees payment to the seller's bank. In turn, the buyer must guarantee payment to the bank by providing security. The advantage of this form of letter of credit for the buyer is that in order to open a letter of credit, it is not required to withdraw own funds from circulation (see Fig. 2.3.5.)

Rice. 2.3.5. Guaranteed letter of credit settlement scheme.

When executing an uncovered (guaranteed) letter of credit, the executing bank has the right not to execute the letter of credit until funds are received from the issuing bank, except for the case of confirmation of the letter of credit by the confirming bank.

irrevocable the letter of credit cannot be canceled at the unilateral application of the buyer without the consent of the seller. Most letters of credit are irrevocable as this ensures the interests of the supplier. The consent of the recipient of funds to change the terms of an irrevocable letter of credit may be expressed by submitting documents corresponding to the amended terms of the letter of credit. The terms of an irrevocable letter of credit are changed or an irrevocable letter of credit is canceled from the day following the day the executing bank receives the application of the recipient of funds with his consent, of which the executing bank notifies the issuing bank no later than three working days from the day the application of the recipient of funds is received.

However, it must be taken into account that if it is not expressly stated that the letter of credit is irrevocable, then it is considered revocable. When executing a revocable letter of credit, the executing bank executes the letter of credit in the full amount and on the current terms of the letter of credit if, before the submission of documents, the recipient of funds did not receive notice from the issuing bank about the cancellation of the letter of credit or changes in other conditions of the letter of credit, in terms of the amount of the letter of credit - upon receipt from the issuing bank notice of reduction in the amount of the letter of credit.

When establishing the compliance of the submitted documents with the terms of the letter of credit, the executing bank executes the letter of credit. The execution of a letter of credit can be carried out by the bank in the following ways:

- immediately upon submission of documents no later than three business days from the date the bank makes a decision on the compliance of the documents submitted by the recipient of the funds with the terms of the letter of credit, but no later than three business days after the expiration of the five-day period established for verification of the submitted documents;

– with a delay in execution on a date (dates) determined by the terms of the letter of credit, or fixed time, starting from the date of certain actions, including the submission of documents, the shipment of goods;

– in any other way provided for by the terms of the letter of credit.

When it is established that the submitted documents do not comply with the terms of the letter of credit on external signs, the executing bank has the right to refuse to execute the letter of credit, notifying the recipient of funds and the issuing bank, motivating the refusal. The executing bank may first request the issuing bank for consent to accept the submitted documents with discrepancies. In this case, the documents are stored in the executing bank until a response from the issuing bank is received. If the payer gives the issuing bank consent to accept the submitted documents with discrepancies, the issuing bank has the right to give its consent to the executing bank to execute the letter of credit. If the payer refuses to accept documents with discrepancies, the issuing bank is obliged to notify the executing bank of this, indicating in the notification all discrepancies that are the reason for the refusal.

3. Settlements by collection orders. Collection orders apply:

– in case of collection settlements in cases, stipulated by the agreement;

- when making settlements on orders of creditors of funds.

The recipient of funds may be a bank, including the payer's bank.

The collection order is drawn up, presented, accepted for execution and executed in electronic form, on paper.

The use of collection orders in settlements for collection is carried out, firstly, if there is a condition in the bank account agreement between the payer and his bank on debiting funds from the bank account, and secondly, the payer submits to the payer's bank information about the recipient of funds who has the right to present collection orders to the bank account of the payer.

The right to submit collection orders to the payer's bank account can be confirmed by the recipient of funds by submitting relevant documents to the payer's bank.

If the recipient of funds is the payer's bank, the condition for debiting funds from the payer's bank account may be provided for by the bank account agreement on the basis of a bank order drawn up by the bank.

The payment scheme for collection orders is shown in Figure 2.3.6.

Rice. 2.3.6. Settlement scheme by collection orders.

The collection order of the recoverer of funds may be presented to the payer's bank through the bank of the recipient of funds. The beneficiary's bank, which has accepted the collection order for the purpose of collecting funds, is obliged to present the collection order to the payer's bank.

A collection order presented through the recipient's bank is valid for presentation to the recipient's bank within 10 calendar days from the date of its preparation.

4. Settlements by checks. This, practically not used today, form of payment in Regulation No. 383-P is given several paragraphs, indicating that a bank that wants to work with them can develop internal rules. The check may contain details determined by the credit institution; the form of the check is established by the credit institution; the credit institution is obliged to verify the authenticity of the check, as well as that the bearer of the check is a person authorized by it; checks of credit institutions are used when transferring funds, except for the transfer of funds by the Bank of Russia. The calculation scheme is shown in Figure 2.3.7.

Note that the check serves as an order, but not a settlement (payment) document. Based on the check presented for payment, the credit institution must form its settlement (payment order) or cash (expenditure) cash warrant) document, thereby substantiating the movement of funds.

Rice. 2.3.7. Payments by checks.

5. Settlements in the form of transfer of funds at the request of the recipient of funds (direct debit). When making non-cash payments in the form of transfer of funds at the request of the recipient of funds, a payment request is mainly applied.

If the recipient of funds is a bank (for example, in the case when direct debiting is used to repay the debt of the borrower on a loan in his bank), the debiting of funds from the bank account of the client-payer, if there is a pre-given acceptance of the payer, can be carried out by the bank in accordance with the bank account agreement on the basis of bank order drawn up by the bank (see Fig. 2.3.8.)

The payment request is drawn up, presented, accepted for execution and executed in electronic form, on paper.

A payment request may be submitted to the payer's bank through the beneficiary's bank.

A payment request submitted through the beneficiary's bank is valid for submission to the beneficiary's bank within 10 calendar days from the date of its preparation.

Rice. 2.3.8. Settlements in the form of transfer of funds at the request of the recipient of funds.

6. Electronic money transfers. This form of non-cash payments is regulated by the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”.

Banks can make transfers, including various conversions of electronic money into traditional (cash, non-cash) money and vice versa, including:

– money transfers through bank accounts;

– money transfers without opening bank accounts.

In the first case, transfers are made by writing off funds from the bank accounts of payers and increasing the balance of electronic money (EMF) of the recipients of funds.

In the second case - when making transfers without opening bank accounts (with the sender of the payment) - the following options are possible:

a) acceptance of cash, instructions of the payer - an individual and increase in the balance of the recipient's EMF;

b) decrease in the balance of the payer's EMF and crediting of funds to the bank account of the recipient of funds;

c) reducing the balance of the payer's EMF and issuing cash to the recipient of funds - an individual;

d) decrease in the balance of the payer's EMF and increase in the balance of the payee's EMF.

Note that in accordance with Federal Law No. 161-FZ, a bank that makes electronic money transfers is called electronic money operator.

When making non-cash payments in the form of an electronic money transfer, the client provides funds to the electronic money operator on the basis of an agreement concluded with him.

Note that the electronic money operator is not entitled to provide the client with funds to increase the client's electronic money balance. The electronic money operator is not entitled to accrue interest on the client's electronic money balance.

The transfer of electronic money is carried out by simultaneously accepting the client's order by the electronic money operator, reducing the payer's electronic money balance and increasing the recipient's electronic money balance by the amount of the electronic money transfer.

Consider further procedures for acceptance for execution, revocation, return (cancellation) of orders and the procedure for their execution. The procedure for performing such procedures is established by credit institutions and communicated to customers, claimants, credit institutions in contracts, documents explaining the procedure for performing procedures for accepting orders for execution, as well as by posting information at customer service points.

Procedures for accepting orders for execution 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 of values ​​of details of orders;

5) control of the sufficiency of funds.

Let's explore each of these steps in more detail.

1) Certification of the right to dispose of funds when accepting for execution an order in electronic form, it is carried out by the bank by checking electronic signature, an analogue of a handwritten signature and (or) codes, passwords. Certification of the right to dispose of funds upon acceptance for execution of an instruction on paper is carried out by the bank by checking the presence and compliance of the handwritten signature and seal imprint with the samples declared to the bank in the signature and seal sample card. When accepting for execution an order of an individual to transfer funds without opening a bank account on paper, the credit institution checks for the presence of a handwritten signature. Certification of the right to use an electronic means of payment is carried out by a credit institution by checking the number, code and (or) other identifier of the electronic means of payment.

2) Control of the integrity of the order in electronic form is carried out by the bank by checking the invariance of the details of the order. The control of the integrity of the order on paper is carried out by the bank by checking the absence of changes(corrections). Registration of orders in electronic form, on paper, is carried out in the manner established by the bank, indicating the date of receipt of the order, while the orders of the collectors of funds are subject to mandatory registration.

3) Structural control of disposition in electronic form is carried out by the bank by checking the established details and the maximum number of characters in the details of the order. Structural control of the instruction on paper is carried out by the bank by checking the compliance of the instruction with the established form.

4) Controlling the values ​​of order details is carried out by checking the values ​​of the details of the orders, their admissibility and compliance. Upon receipt of the order of the payer requiring the consent of a third party to dispose of the payer's funds, the payer's bank monitors the presence of the consent of the third party in the manner prescribed by law and the contract. The consent of a third party to the disposal of the payer's funds may be given in electronic form or on paper in the manner prescribed by the agreement.

Upon receipt of the order of the recipient of funds requiring acceptance the payer's bank, the payer's bank monitors the presence of the payer's pre-given acceptance or, in the absence of the payer's pre-given acceptance, receives the payer's acceptance.

The payer's advance acceptance may be given in an agreement between the payer's bank and the payer and (or) in the form of a separate message or document, including a statement of advance acceptance. In advance, this acceptance must be given before the presentation of the order of the recipient of funds. This acceptance may be given in advance in respect of one or more bank accounts of the payer, one or more recipients of funds, one or more instructions of the recipient of funds.

The payer's acceptance is received by the payer's bank by transmitting the order of the recipient of funds or a notification in electronic form or on paper for acceptance to the payer and receiving acceptance (refusal of acceptance) of the payer with drawing up an application for acceptance (refusal of acceptance) of the payer. The orders of the recipients of funds are placed in the queue of orders pending acceptance.

5) Control of the sufficiency of funds in the bank account of the payer is carried out by the payer's bank upon acceptance for execution of each order repeatedly or once in the manner established by the bank. If there are sufficient funds on the bank account of the payer, the instructions are subject to execution in the sequence of receipt of instructions by the bank, receipt of acceptance from the payer. In case of insufficient funds on the payer's bank account, the instructions are not accepted by the bank for execution and are returned (cancelled), except for:

- orders to transfer funds to the budgets budget system Russian Federation;

– orders of creditors of funds;

– orders accepted by the bank for execution or presented by the bank in accordance with the agreement.

The specified orders accepted for execution are placed by the bank in the queue of orders not executed on time for execution of orders on time and in the order of priority of debiting funds from the bank account, which are established Civil Code Russian Federation. If the funds on the account are not enough to satisfy all the claims against it, the funds are debited in the following order (see Fig. 2.3.9.).

The sufficiency of funds under the instructions accepted for execution for the purpose of transferring funds without opening a bank account is determined by the credit institution based on the amount of funds provided by the client.

When carrying out transactions using electronic means of payment, the credit institution of the recipient of funds, in the cases provided for by the agreement, receives the consent of the credit institution of the payer to carry out the transaction using the electronic means of payment. This process is referred to as - authorization. In the event of a positive result of the authorization, the payer's credit institution is obliged to provide funds to the recipient's credit institution in the manner prescribed by the agreement.

In case of a positive result of the procedures for accepting an order for execution in electronic form, the bank accepts the order for execution and sends an electronic notification to the sender of the order about acceptance of the order for execution. If an order is placed in the queue of orders not executed on time in the order and in the notification in electronic form, the bank shall indicate the date of placing the order in the queue. In case of a positive result of the procedures for accepting for execution of an instruction on paper, the bank accepts the instruction for execution, confirms the acceptance of the instruction for execution by setting the date of acceptance for execution, the date of placing the instruction in the queue of instructions not executed on time, the stamp of the bank and the signature of the authorized person of the bank and returns to the sender of the order, a copy of the order in the manner and within the time period stipulated by the agreement, but no later than the business day following the day the order was received by the bank.

Rice. 2.3.9. The sequence of debiting funds in case of insufficiency of funds in the account.

In the event of a positive result of the procedures for accepting for execution of a paper-based instruction submitted for the purpose of transferring funds without opening a bank account, the credit institution shall accept the instruction for execution and, immediately after completing the procedures for accepting the instruction for execution, provide the sender of the instruction with a copy of the instruction on paper or a credit card document. organization on paper, confirming the acceptance of the order for execution, with the date of receipt and the marks of the bank, including the signature of an authorized person of the bank.

In case of a negative result of the procedures for accepting an order for execution in electronic form, the bank does not accept the order for execution and sends the sender of the order an electronic notice of the cancellation of the order, indicating information that allows the sender of the order to identify the order being canceled, the date of its cancellation, as well as the reason for the cancellation, which may be indicated in the form of a code established by the bank and brought to the attention of the sender of the order. In case of a negative result of the procedures for accepting for execution an instruction on paper, transferred for the purpose of transferring funds to a bank account, the bank does not accept the instruction for execution and returns it to the sender of the instruction with the date of return, the bank's mark on the reason for the return, the bank's stamp and the signature of the authorized bank's person no later than the business day following the day the bank receives the instruction. In the event of a negative result of the procedures for accepting for execution of a hard copy instruction submitted for the purpose of transferring funds without opening a bank account, the credit institution shall not accept the instruction for execution and immediately after completing the procedures for accepting the instruction for execution shall return it to the sender of the instruction.

Cancellation of unexecuted orders is carried out by the bank no later than the business day following the day on which the grounds for the cancellation of the order arose, including the receipt of an application for withdrawal.

Order Execution Procedures include:

- execution of orders in the manner established by banks, by debiting funds from the payer's bank account, crediting funds to the recipient's bank account, dispensing cash to the recipient of funds, or recording information on electronic money transfers;

– partial execution of orders;

- confirmation of the execution of orders.

The order of execution procedures orders, including orders for a total amount with registers, is established by credit institutions and communicated to customers, claimants, credit institutions in contracts, documents explaining the procedure for fulfilling order execution procedures, as well as by posting information at customer service points.

The beneficiary's bank establishes the procedure for crediting funds to the beneficiary's bank account, while it is allowed to credit funds to the beneficiary's bank account using two details: the beneficiary's bank account number and other information about the beneficiary.

Partial execution of orders of payers, recipients of funds, including orders for which a partial acceptance of the payer, collectors of funds is given, is carried out by the bank payment order in electronic form or on paper.

A payment order drawn up by a bank for the purpose of partial execution of the order of the recipient of funds, according to which a partial acceptance of the payer was received, if there are insufficient funds on the payer's bank account, it is placed in the queue of orders not executed on time.

When maintaining a queue of orders not executed on time in electronic form, the bank shall ensure the possibility of providing information on the partial execution of the order.

Partial execution of the order of the payer (recipient of funds) in electronic form or on paper, transmitted for the purpose of transferring funds to a bank account, is confirmed in the manner established by the bank, by:

– sending a notice to the payer (recipient of funds) in electronic form indicating the details of the payment order or sending a payment order in electronic form indicating the date of execution;

– submission to the payer (recipient of funds) of a copy of the executed payment order on paper, indicating the date of execution, affixing the stamp of the bank and the signature of the authorized person of the bank.

The execution of an order in electronic form for the purpose of transferring funds through a bank account is confirmed:

- by the payer's bank by sending the payer an electronic notice of the debiting of funds from the payer's bank account indicating the details of the executed order or by sending the executed order in electronic form indicating the date of execution;

– by the beneficiary's bank by sending a notice to the beneficiary of funds on crediting funds to the beneficiary's bank account indicating the details of the executed order or by sending the executed order indicating the date of execution.

Execution of an instruction on paper in order to transfer funds through a bank account is confirmed:

– by the payer's bank by presenting to the payer a copy of the executed order on paper, indicating the date of execution, affixing the bank's stamp and signature of the authorized person of the bank. In this case, the stamp of the payer's bank may simultaneously confirm the acceptance for execution of an instruction on paper and its execution;

– by the beneficiary's bank by presenting to the beneficiary of funds a copy of the executed instruction on paper, indicating the date of execution, affixing the bank's stamp and signature of the authorized person of the bank.

Execution of the client's instruction when performing a transaction using an electronic means of payment is confirmed by the credit institution by sending to the client, in accordance with the procedure established by the agreement, a notice to the credit institution in electronic form or on paper, confirming the execution of the transaction using an electronic means of payment, which must indicate:

– name or other details of the credit institution;

– number, code and (or) other identifier of the electronic means of payment;

- type of operation;

- Date of operation;

- the amount of the transaction;

– the amount of the commission fee, if any;

– identifier of the device when it is used to carry out a transaction using an electronic means of payment.

A notice confirming the execution of a transaction using an electronic means of payment may contain Additional information set by the credit institution.

In conclusion, we note that, according to clause 1.8 of Regulation No. 383-P, credit institutions must approve internal documents containing:

- the procedure for drawing up orders;

– the procedure for performing the procedures for accepting for execution, revocation, return (cancellation) of orders;

- the procedure for the execution of orders;

– other provisions on the organization of activities of credit institutions for the transfer of funds.

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A non-cash payment method is a settlement without the use of cash, i.e., the transfer of a certain amount from one current account of a credit institution to another. Banks act as intermediaries. This type of calculation has obvious advantages.

Every modern entrepreneur is well aware of all currently existing financial systems, the main and most common in practice, among which is payment by bank transfer or in cash.

If everything is clear with payment for purchased goods and products, then when considering the so-called cashless system, many have questions. Let's carefully study this technique and determine its positive and negative sides, which as a result will allow us to draw a conclusion and prefer the most attractive system for each individual enterprise, company or individual entrepreneur.

And so, between individuals and legal entities, it involves the implementation of certain payments when there is no need to use cash. In other words, the entire operation takes place on the basis of the transfer of a specific amount from one account of the credit company to another, which becomes possible after the presentation of mutual claims between the participants in such a transaction.

IN this case banks and other financial organizations authorized to carry out such activities become intermediaries between the participants in a previously concluded transaction. The thing is that it is on their accounts that the transfer of payments provided for by the system of non-cash payments actually takes place.

Among the positive properties of this system, modern experts highlight the possibility of accelerating working capital, a significant reduction and decrease in the cash that is needed to make payments between two or more organizations involved in a particular transaction.

It is worth noting that this system is currently the most preferred for domestic enterprises, companies and even individual entrepreneurs operating in the territory of our state.

The legislation of the Russian Federation notes that settlements between legal entities, regardless of their number, as well as when individual citizens act as a payer, must be made in the form of a cashless settlement. All this is necessary in order to facilitate the algorithm for making transactions, paying for goods and services received. However, there are some restrictions, according to which the maximum settlement between organizations in cash should not exceed the amount of 60 thousand rubles.

In all other cases, companies must use a non-cash payment system, which is very convenient and can significantly reduce all possible risks of losing money due to a raid by robbers or tricks of scammers.

Now it is necessary to get acquainted with the varieties of cashless payments, which are currently very actively used in Russian reality. Among them, the most popular this moment and the most mastered by domestic business representatives are considered to be settlements by payment orders, under a letter of credit, when using special checks or as part of a collection program, as well as upon presentation of a payment request.

To implement this type of payment, companies must use special payment orders, letters of credit of the established form, well-known checks around the world, as well as demands and orders.

At the same time, each entrepreneur and head of a single company should keep in mind that the period for making settlements using the cashless payment system cannot last more than two business days within the territory of one subject of the Russian Federation and five days, if the area and space of the entire state are taken into account.

Positive qualities of cashless payments

According to modern experts, non-cash payments have a lot of advantages compared to paying for goods and services in cash. Thus, this system is distinguished by the flexibility of settlements, as a result of which a whole range of transactions can be serviced, involving various additional payments and recalculations.

Along with this, many domestic entrepreneurs note the possibility of quickly checking the receipt of funds to the company's settlement account, when there is no doubt about the fulfillment by the second party to the transaction of its obligations to pay for the received materials. In addition, the system of cashless payments between legal entities excludes the possibility of fraud by third parties who intend to secretly take possession of other people's assets and financial resources.

Moreover, it is absolutely impossible to pay with the so-called dolls and counterfeit banknotes, because each bank has a serious system of security, protection and verification of all financial resources with which employees of this organization work. In addition, companies using a cashless payment system can significantly reduce the costs associated with transporting cash, storing it and checking it, since all this falls on the shoulders of the bank, whose client is actually an enterprise or individual entrepreneur.

Along with all the above criteria and positive qualities, this opportunity making payments between legal entities does not impose any restrictions on the terms of keeping funds in bank accounts for participants in such relationships, which is very convenient in today's conditions of general instability.

By the way, many companies give their preference to non-cash payments also for the simple reason that there is no need to use a cash register in everyday work, maintain it and train specialists to handle it.

Moreover, all funds that have passed through the cash desk must be transferred to the bank within three days, except for the money that will go to the salaries of employees of the company, enterprise or firm. All this imposes the need for additional efforts, actions and search for additional time, which an employee of the company authorized to carry out all these operations must find in his schedule, often being distracted from more important matters.

IN modern world there are many payment services and goods. Let's talk about this and see what settlement systems exist.

Let's define terminology

So what is a payment system? This is a set of organizational actions, forms, procedures that improve the system monetary circulation. In fact, this is a huge number of contractual relations, rules, methods that enable absolutely all participants to carry out financial operations and deal with each other.

What are the challenges facing payment systems?

Payment systems perform a number of tasks:

1. Safety and efficient operation.
2. Reliability, which guarantees the absence of any disruptions in the operation of payment systems.
3. Fast and economical processing of workflows.
4. An honest approach that meets all the necessary criteria.

In general, for any such system, the main function is to ensure a dynamic economic turnover.

Individual elements of payment systems are very closely linked. Their relationship is carried out according to certain rules that are included in the regulatory acts of the state. The work of the Russian payment system built on legal documents by which it functions. They regulate the set of procedures that are necessary for the operation of this structure and the transfer of funds from one counterparty to another.

The procedures of the payment system include forms of non-cash payment, norms of payment documents and all means used for communication ( software, Internet, telephone lines, technical support).

Elements of payment systems

Payment systems consist of the following elements:

1. Organizations implementing Money transfers, repayment of financial obligations.
2. Monetary instruments and systems that provide the transfer of funds between counterparties.
3. Contractual relations regulating the correct and clear procedure for non-cash payments.

All elements are very closely interconnected, their interaction occurs according to certain rules, enshrined in legal documents. Their observance is mandatory for all participants.

Payment types

According to Article 140 of the Civil Code of Russia, payments in the country are made both in cash and non-cash. We can say that they are all divided into two types. Let's talk about them in more detail.

The system of cash payments involves paying for goods and services by hand. IN Everyday life each of us faces this.

Payment by bank transfer occurs without the presence of cash, instead, funds are deposited in a current account or electronic wallet.

What are the ways to pay in cash?

So, there are several ways to pay with real money. Let's list them:

1. "Cash" at the box office, through couriers or by transferring funds from the customer to the contractor.
2. With the help of self-service terminals Qiwi, Cyberplat, Eleksnet and many others. A person selects on the screen the service that he needs and puts banknotes into the bill acceptor. In such terminals, almost all services and even loans are paid for.
3. In ATMs with the function of accepting cash. Again, the desired operation is selected, the purpose of the payment is indicated, banknotes are entered.
4. Payment in banks or by mail. Most of the people of retirement age prefer it there. To do this, you only need to provide or simply inform the details of the recipient, as well as give the money to the cashier.
5. Another popular payment method in the country is transfers (for example, with the help of companies " gold Crown", "Leader"). To issue them, you just need to come to the selected branch, provide the recipient's details and deposit money.

Payment by bank transfer

Cashless payments can be contact and contactless. Let's take a closer look at their features.

1. Paying with magnetic stripe cards is the most popular option at present. However, these began to gradually replace more secure cards with a chip. To make a purchase, just insert it into the terminal or swipe it through the reader. Then the person needs to enter his pin code, and the money will leave his account. That's all, the goods are paid.

2. Payment using plastic "MasterCard" or Visa. This is a very common type. contactless payment shopping. To pay, you just need to bring the card to the terminal, and the goods will be automatically paid without specifying a pin code. Of course, this type of calculation is very convenient. The only drawback is that the amount of payment for one purchase cannot be more than a thousand rubles. It turns out that if you want to purchase a product worth, for example, two thousand, then paying in a contactless way will not work. The card will have to be inserted into the terminal and still enter the pin code. By the way, we note that not all stores have the appropriate devices.

3. There is also an option to pay with card details. This is also contactless. Most often it is used to pay for online purchases. How is the transaction carried out? You need to enter the required card details in the fields. It can be, for example, a surname, a security code. After filling in the details, you will still need to confirm the operation itself. After that, the funds will be debited from your account.

4. Payments by electronic money using Internet wallets "Yandex.Money", Kiwi, Webmoney. To pay for purchases and services, you need to open a personal wallet of any payment systems and make a settlement or transfer funds using the details of the company.

5. Payment via Cell phones with NFS technology. To be honest, this contactless method is not yet very popular in Russia. The technology allows you to pay by bringing your mobile to a special reader. To be able to use this service, you need to buy a SIM card that supports NFS technology, as well as put another antenna in your phone. After that, calculations can be made with one touch by attaching a mobile phone to the terminal. Cash debited from the smartphone account. And although in the Russian Federation, as already mentioned, the use of such technology is not yet very common, at the moment this method can still be used to pay in the Moscow metro.

6. using Internet banking. This is also a way of non-cash payment for services and purchases. To use it, you need to go to the Internet bank, find the correct category, enter the details and select the account for withdrawing funds. The operation is confirmed by entering the code.

All over the world, the most popular payment systems are still non-cash transactions. In their favor is not only the convenience and speed of their implementation, but also complete safety at a relatively low cost.

What type of payment is more profitable?

Of course, the system of electronic payments is the most beneficial and convenient, no matter how you look at it. It makes it possible to make purchases very quickly, simplifies the entire payment process. Moreover, costs are reduced. Let's give a simple example when buyers and sellers are located in different regions. There is no way to do without the use of cashless payments. However, with all the visible benefits, it can only be implemented if one has a certain level of technology, culture, and education. Historically, cash was the first to appear. There were no cashless payments before, and there could not be. The level of development of society and technology simply did not allow this.

Today, cash settlements are typical only for more backward countries. Expert studies suggest that in the future, non-cash payment systems will replace cash payments.

What is the billing system for?

The need to pay by bank transfer at one time led to the fact that a system of bank settlements with each other appeared, since payers and recipients were served by different financial institutions. In Russia, the payment system of the Russian Federation was developed for transfers between banks. Each country organizes its own structures that ensure the safe and fast circulation of funds on the territory of the state. Together they form international systems calculations. Thanks to this, trade relations between various countries, sometimes located on different continents, are possible.

Instead of an afterword

At present, the economy of any country is a huge branched network of relations a large number its constituent entities. The basis of all relationships, oddly enough, are various calculations and payments that would not be possible without a clear organization of the settlement system.

Companies prefer non-cash payments, as in this case they can save on distribution costs. Cashless payments are widely used due to the extensive network of banks and the country's interest in their development.

Essence of the question

The concept of cashless payments should be familiar to every company that makes or accepts payments from counterparties.

What it is?

Non-cash payments - cash payments that are carried out according to account records in banking institutions, when money is debited from the accounts of companies that transfer them, and credited to the addressee's account.

There is a system for organizing such calculations, which means a set of principles, requirements that apply to an enterprise.

It is also a set of forms and methods of payment and the associated turnover of documentation. Cashless payments are the main component of all money transactions.

Their classification

Given the type of settlement documentation, there are:

• settlements that are carried out on the basis of payment requests;
• settlements carried out on the basis of collection orders;
• calculations that are carried out on the basis of;
• check payments;
• letters of credit.

Settlement documentation on paper is drawn up on forms that are approved by law and made in a printing house or using a computer.

Taking into account the method that is used to organize the payment, there are:

Calculations	When a mutual demand is read
Planned calculations	In which the amount is transferred from the accounts of buyers to the accounts of firms that sold the goods, taking into account the value of the price of the goods received or provided
Factoring operation	At which they are transmitted debentures companies to a factoring institution
Leasing operation	When services are provided with the rights to purchase the object in the future
Full settlements by amounts	What is reflected in the settlement documentation, calculation of the balance mutual demand payer and recipient
Settlements with guaranteed transfers	When there is a preliminary on a separate bank account at the location of the payers with the possibility of further write-off from the accounts, when funds are credited to the accounts of buyers at the location of the payers

Taking into account the nature of the relations of the economic plan, non-cash payments are represented by the following types:

Taking into account the way the goods are sold, the calculations can be:

Relevance of the topic

The most important condition for the functioning of the economy is a reliable payment system that can provide a dynamic and stable turnover when transferring money between economic agents.

With an effective cashless system in place, payments are made faster, settlements are more secure, cash is replaced and distribution costs are reduced, printing costs are reduced, etc.

A clear organization of cash settlements is relevant, since the monetary stage of the turnover of amounts is of great importance in the work of the company.

Legal regulation

The main legislative sources of regulation of settlements:

1. GC of Russia.
2. Law On Banks and the Activities of Banking Institutions .

Emerging nuances

The form of organization of non-cash turnover is payment systems. The basis is settlements between companies, citizens,.

The system ensures the circulation of non-cash between companies, the purpose of which is to fulfill payment obligations in a timely, correct and complete manner.

If the calculations are not timely, it will worsen financial condition settlement participant, trust is undermined, a stable financial system is disturbed.

The Russian payment system is represented by a number of elements that will ensure the fulfillment of obligations on debts that arise in the course of economic activity.

How does this payment system work?

Settlements are carried out mainly on accounts that both payers and recipients must have. Cashless plan settlements are carried out by companies and individuals through banks where accounts were opened.

Bank accounts are drawn up between the parties.

It is worth adhering to the following principles when organizing cashless payments:

Payments must be made to a bank account	What is open to store and transfer money. Payments must be made through banking institutions
Payments are made by banking institutions on the basis of the order of the account holders according to the rules of priority	What is set as part of the balances on the accounts
Adhere to the principle of freedom when choosing a form of payment for a non-cash plan by the company	And their approval in the contract, when banks do not interfere in the relationship. (There is information about the above principles in).
Calculations are carried out, taking into account the terms that are established in, credit, instructions of the Ministry of Finance,	Urgent payments can be made: before the trading operations until the item has been shipped ); after the operation is completed; some time after the completion of trading operations (commercial credit without debt obligations, promissory note). There may be early, deferred and late payments
The principle of security of payment, when the paying firm must have liquid funds	What can be applied when paying off obligations to the person to whom the money is addressed

Organize a system of cashless payments, taking into account the following components:

• principles of organizing payments, which are mandatory for each subject;
• a system of accounts that will allow making payments by bank transfer;
• system of forms of payments, documentation and procedure for circulation of documents.

Based on bank accounts, settlement money documents. Calculations should be carried out so that the payment is made as quickly as possible, so that the reproduction process is continuous and accelerated, and the funds are turned around.

Payment is made by bank transfer by transfer to settlement accounts recipients.

Who sets the rules for making such calculations?

Settlements between firms are carried out by banking institutions (the bank opens a current account for the client), and between banking institutions - by the RCC.

Settlement transactions on bank accounts can be performed by correspondent account bank that opens from each other, based on .

If the economic authorities come to an agreement, the offsets of mutual debts can be carried out not through the bank.

When obligations are not fully terminated during offsetting, payment documents are submitted to banks to transfer the money remaining after offsetting.

The Government of Russia performs the functions of regulating settlements, determines limit amounts cash settlements and standards for settlement transactions.

The Bank of the Russian Federation is a body that regulates and issues non-cash settlements, a cash settlement center.

It establishes the procedure, term, form and standards for settlements. The rules for making payments of a non-cash plan are considered in the Regulations on non-cash payments in the Russian Federation.

Transaction tools

The economic base is a production process of a material nature. Most of them are settlements for transactions with shipped goods, work performed, services rendered. Rest money turnover- Settlements for non-commodity transactions.

Various forms are used - payment methods and documentary circulation. Relevant:

• statements and their provision to another participant in settlement transactions;
• the content of the settlement documentation and its details;
• the period when the settlement document is drawn up and the rules for submitting it to a banking institution and to another participant;
• movement of documents between banks;
• rules and terms of payment for documents, transfers and receipt of money;
• rules for the application of settlement documents in the case of mutual control of participants in settlement transactions.

The documentation should reflect the name of the document, payers, recipients.

Current accounts are opened:

• public, religious and trade union organizations;
• representative offices and branches that are on independent balance sheets, but do not have permission from a higher authority;
• non-self-supporting divisions and branches

Sub-accounts:

• open a non-self-supporting unit;
• open at the request of parent companies;
• they open on the orders of banking institutions that serve the parent company, etc.

The following accounts are opened:

• temporary, to credit the funds of the authorized capital;
• special loan to carry out lending operations when they receive loans at a banking institution where there is no current account.
• deposit, in order to receive additional profit for holding money for certain periods.

What does the moment of fulfillment of a monetary obligation mean?

You do not quite understand how this concept is deciphered? Let's try to figure it out. When fulfilling settlement obligations, it is worth determining the moment of their fulfillment.

There are no clear rules that would apply when returning surplus tax amounts based , .

The SAC explains that the payer is recognized as having fulfilled its obligations at the moment when the corresponding amount is received in indicated by recipients funds of a banking institution.

What is the economic essence?

Most of the cash flow is non-cash payments. Their part in the Russian Federation is 60%, and in developed countries - 90%.

Operations on the company's settlement accounts reflect changes in debt claims and obligations. Within the company, they reflect how it is distributed and redistributed national product and national profit.

If the clear work of banking institutions is organized, cashless plan payments contribute to the fact that:

• the turnover of funds is accelerated;
• faster payments;
• cash is reduced, which is necessary in circulation;
• distribution costs are reduced - additional costs for printing and recounting the money required when making cash payments.

Using non-cash payments, they develop an extensive banking network. The very interest of the country also plays an important role

Current problems

There is no unified payment system in the Russian Federation. The same that works, does not meet the standards set on international level. A number of segments of the payment system differ from each other in terms of the level of technological development.

Many settlements are made to this day through the MFIs of the settlement networks of the Central Bank of the Russian Federation. But it does not meet the requirements for the speed and quality of implementation.

Integration into global payment systems is slow. Such problems are solved in several directions:

1. The forms of organization of settlements through the settlement network of the Central Bank are being improved.
2. Widespread use of electronic payments and modern technologies using a computer and a computer network.
3. New forms of organizing settlements are being developed.

The Bank is implementing a number of measures aimed at improving the payment system of the state. The quality of settlements is gradually improving and a platform is being prepared so that a modern form of organization of settlements can be introduced.

Measures are being developed and implemented to improve the methodology for making calculations. If there are no legislative provisions, the payment system will be exposed to instability. There will be legal risks for banking institutions and all economies.

Russia still does not legislative framework, which would regulate the conduct of electronic payments. There are areas of work in progress:

• information technologies are being developed;
• provide comprehensive protection of banking activities;
• there is a metrological support of operations in banks;
• provide standardization of the procedure for making settlements, conducting operations, accounting and reporting for banking systems.

Distinctive features of means of payment

Here are some of the distinguishing features:

• the executing party is a banking institution;
• banks do not have the right to write off money from accounts if there is no consent of the client for this;
• banks cannot exercise control over spending sums of money clients;
• payments are made if there is a sufficient balance on customer accounts;
• must strictly comply with the documentary forms of settlement documentation.

Prospects for the development of cashless payments

It is necessary to implement not only modern system transfer and processing of accounting operational data, but also comply with the requirements for compliance with the settlement networks of the Central Bank of the objectivity of the payment system at each stage of improvement.

It is necessary to reform the tools and procedures that are used in the transfer of money, the system of institutions of the Central Bank. In the near future, the Russian Federation plans to abandon paper carrier data and work with electronic documentation.

The Bank believes that transactions are necessary in order to provide a delivery mechanism against payments, payments that are made by the clearing house and clearing house in order to complete settlement.

The telecommunications network of the Central Bank will be developed, which will ensure the permanent operation of the payment system. The calculation apparatus will be complete system gross settlements in real time.

Develop an interface for interaction with the clearing house, settlement system for securities, intrabank settlement system.

It is possible to switch to promising systems if a single network for data transmission and processing is created. The network should have the following components:

Features for Subjects

Let's find out what to pay attention to. What is worth knowing about non-cash payments carried out at enterprises and individual entrepreneurs.

At the enterprise

To exercise settlement operations, open bank accounts by providing a number of documents. After that, most of the calculations are carried out - for the repayment of the loan, the sale of goods, the payment of money to employees, etc.

It is important to distinguish between operations that are associated with entrepreneurial activity and are not related to one, which is not so easy to do from a legal point of view.

Non-cash payments - a large part of the calculations between business entities. And the government is heading towards the development of an appropriate payment system.

There is hope that in the near future cashless payments will be improved, as the authorities are taking appropriate measures. At the same time, it is worth relying on the norms that exist.

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